累进税是“累退税”的对称。有狭义和广义之分。狭义的累进税，指随着应税额增大，税率逐渐累进升高，同累退税恰好相反。广义的累进税泛指负担水平随课税对象数额增加，而呈递增趋势的税收。如西方一些国家对某些商品征收的消费税，以及按比例税率征收的所得税和财产税。由于这些税种不考虑纳税人的收入状况和负担能力，对数量不等的同一类课税对象都按同一比例征收，结果是收入愈高者，负担愈轻；收入愈低者，负担愈重，税收负担与负担能力呈反方向变化。
网络释义专业释义
... flat tax 房产税 graduated tax 累进税 transatlantin 大洋彼岸（可能不太确切，得看整个句子或上下文） ...
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... progression 或 progressiveness 累进课税 progressivity 累进税 promissory notes 期票，本票 ...
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... tax shifting 税负转嫁 tax progression 累进税 tender 5tendE a. 温和的,亲切的,未成熟的; vt. 提供,投标 ...
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短语
累进税和累退税 progressive and regressive tax ; Progressive and Regressive Taxation
累进税率 Progressive Tax Rate ; progressive rate ; progressive taxation
累进税制 [税收] progressive taxation ; progressive taxation system ; progressive tax system
累进税阶 progressive tax band ; pro gressive tax band
递减累进税率 degressive tax
超额累进税率 Excess Progressive of Tax Rate ; extra progressive tax rate
递减累进税 [税收] degressive tax ; digressive taxation
但依累进税制 progressive income tax system
双语例句原声例句
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累进税比单一税更难管理。
A progressive tax is far harder to administer than a flat tax is.
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困难在于，累进税的管理比单一税难得多。
A progressive tax is far harder to administer than any flat tax.
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这些管理成本对累进税支持者构成一个问题。
These administrative expenses present the defenders of progressive taxes with a problem.
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They did it again, even more decisively in World War Two, and that's how we got progressive taxes.
而二次世界大战时，他们毫不犹豫的，再次提高了对富人的征税，这就是累进税的由来。
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