累退稅
随纳税人收入和财富的增加而实际税率逐步递减的税制
累退稅(英語:regressive tax)是隨納稅人收入和財富的增加而實際稅率逐步遞減的稅制。[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
編輯銷售稅、增值稅、燃油稅等基於日常開支實際消耗而徵收的稅項多被認為是累退稅。雖然隨收入和財富增加,日常開支會隨之而上升,但這些衣、食、住、行的開支佔整體收入的比率,當收入達到一定金額之後,卻不升反跌。由於這稅率多為固定稅率,所以納稅人的實際稅率亦相對下跌。
相關條目
編輯參考
編輯- ^ Who Pays Taxes in America? (PDF). Citizens for Tax Justice. 12 April 2012 [2013-06-04]. (原始內容存檔 (PDF)於2020-06-13).
- ^ Webster (頁面存檔備份,存於互聯網檔案館) (3): decreasing in rate as the base increases (a regressive tax)
- ^ American Heritage 互聯網檔案館的存檔,存檔日期2008-06-03. (3). Decreasing proportionately as the amount taxed increases: a regressive tax.
- ^ Dictionary.com (頁面存檔備份,存於互聯網檔案館) (3).(of tax) decreasing proportionately with an increase in the tax base.
- ^ Britannica Concise Encyclopedia (頁面存檔備份,存於互聯網檔案館): 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