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。
... 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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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
累进税比单一税更难管理。
A progressive tax is far harder to administer than a flat tax is.
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.
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.
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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