累退税

累退税（英语：）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]

图表展示在累退税制之下收入最高的纳税人需缴纳的税率并非最高。[1]

例子

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

参考
  1. (PDF). Citizens for Tax Justice. 12 April 2012 [2013-06-04]. （原始内容存档 (PDF)于2020-06-13）.
  2. Webster （页面存档备份，存于） (3): decreasing in rate as the base increases (a regressive tax)
  3. American Heritage 的存盘，存档日期2008-06-03. (3). Decreasing proportionately as the amount taxed increases: a regressive tax.
  4. Dictionary.com （页面存档备份，存于） (3).(of tax) decreasing proportionately with an increase in the tax base.
  5. Britannica Concise Encyclopedia （页面存档备份，存于）: Tax levied at a rate that decreases as its base increases.
  6. Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX
This article is issued from Wikipedia. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.