... poll tax 人头税 progressive tax rate structure 累进税率结构 proportional tax rate structure 比例税率结构 ...
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progressive tax rate structure
累进税率结构
以上为机器翻译结果，长、整句建议使用 人工翻译 。
The result: The progressive rate structure of the federal income tax means income splitting combined with individual filing can only create marriage bonuses.
FORBES: Same-Sex Couples and Taxes
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