累退税
随纳税人收入和财富的增加而实际税率逐步递减的税制
累退税(英语:regressive tax)是随纳税人收入和财富的增加而实际税率逐步递减的税制。[2][3][4][5][6]
![](http://upload.wikimedia.org/wikipedia/commons/thumb/5/55/Total_Effective_Tax_Rates_2011.jpg/220px-Total_Effective_Tax_Rates_2011.jpg)
例子
编辑销售税、增值税、燃油税等基于日常开支实际消耗而征收的税项多被认为是累退税。虽然随收入和财富增加,日常开支会随之而上升,但这些衣、食、住、行的开支占整体收入的比率,当收入达到一定金额之后,却不升反跌。由于这税率多为固定税率,所以纳税人的实际税率亦相对下跌。
相关条目
编辑参考
编辑- ^ Who Pays Taxes in America? (PDF). Citizens for Tax Justice. 12 April 2012 [2013-06-04]. (原始内容存档 (PDF)于2020-06-13).
- ^ Webster (页面存档备份,存于互联网档案馆) (3): decreasing in rate as the base increases (a regressive tax)
- ^ American Heritage 互联网档案馆的存档,存档日期2008-06-03. (3). Decreasing proportionately as the amount taxed increases: a regressive tax.
- ^ Dictionary.com (页面存档备份,存于互联网档案馆) (3).(of tax) decreasing proportionately with an increase in the tax base.
- ^ Britannica Concise Encyclopedia (页面存档备份,存于互联网档案馆): Tax levied at a rate that decreases as its base increases.
- ^ Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX