像人头税一样，递减税占穷人收入的比例更大。
A regressive tax, like the poll tax, takes proportionately more of a poor person's income.
加州伯克利大学的教授柯克·史密斯认为，气候改变是世界最大的递减税：最贫穷的国家支付了富国的费用。
Kirk Smith, a professor at the University of California, Berkeley, calls climate change the world's biggest regressive tax: the poorest pay for the behaviour of the rich (see map).
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