消费税比所得税更优，定额税率制比累进税率制更好。
Consumption taxes are better than income taxes, and flatter rates are better than steeply progressive ones.
累进税率自有其道理，既然富裕者有能力在他们的收入中负担更多的比例。
There is a case for progressive taxation, since the well-off can afford to pay more even as a percentage of income.
累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。
Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.
以上个体所得必须使用五级超额累进税率，在使用该税率之前经过必要的扣除。
Must be used for more than five individuals from over-progressive tax rates, tax rates in use until after the necessary deductions.
伙企业的合伙人征收所得税，他们从企业所获得的收入要按照累进税率交纳所得税。
Businesses therefore pay the progressive income tax rate for individuals on their business income.
主张征收继承税的人通常认为应按收到馈赠品的整个期间的累计数按累进税率课税。
Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received.
建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。
It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.
埃里克.多内拉的问题：您能否解释一下为什么联邦营业税是个坏主意，以及累进所得税和累进税率方案的社会价值何在？
QUESTION FROM ERIK DONNELLA: Would you explain a little bit about why a federal sales tax is a bad idea, and what the social value is of a graduated income tax and progressive taxation scheme?
近几年学术界针对工资薪金的“九级超额累进税率”提出了“提高免征额、减少级次、降低税率”的调整意见，笔者认为其中有欠妥当。
The academia put forward the adjustment of "nine grades excess progressive rates" in recent year, namely: "increase tax exemption, reduce tax bracket, reduce tax rate".
在累进税制系统中，富人要承担更高的平均税率，富裕阶层的更多收入自然意味着更高的税金收入。
In a progressive tax system, where richer people pay a higher average tax-rate, more income going to top earners automatically means higher tax revenue.
个人收入是按累进税主征税的。而且我们有一个税率表。告诉你多少收入要征多少税。
Personal incomes are taxed a graduated rates, and we have a tax table which tells you how much tax's required on what amount of money earned.
同时，许多国家都在摆脱传统的累进税收原则，也就是随着收入水平的提高税率不断提高的方式，而转向了单一税制的模式。
Simultaneously, many countries are getting rid of traditional progressive tax principle — rising the tax rate along with the increasing of revenue, and transferring to single tax system mode.
事实上，累进税意味着不仅仅只有一个税率。例如，累进税一定没有固定统一税率那么简单。
In practice progressivity has tended to imply more than one rate of tax, for instance, which is necessarily less simple than a flat tax rate.
事实上，累进税意味着不仅仅只有一个税率。例如，累进税一定没有固定统一税率那么简单。
In practice progressivity has tended to imply more than one rate of tax, for instance, which is necessarily less simple than a flat tax rate.
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