累退稅

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圖表展示在累退稅制之下收入最高的納稅人需繳納的稅率並非最高。[1]

累退稅英语Regressive tax)是隨納稅人收入和財富的增加而實際稅率逐步遞減的稅制。[2][3][4][5][6]

例子[编辑]

銷售稅增值稅燃油稅等基於日常開支實際消耗而徵收的稅項多被認為是累退稅。雖然隨收入和財富增加,日常開支會隨之而上升,但這些衣、食、住、行的開支佔整體收入的比率,當收入達到一定金額之後,卻不升反跌。由於這稅率多為固定稅率,所以納稅人的實際稅率亦相對下跌。

相關條目[编辑]

參考[编辑]

  1. ^ Who Pays Taxes in America?. Citizens for Tax Justice. 12 April 2012. 
  2. ^ Webster (3): decreasing in rate as the base increases (a regressive tax)
  3. ^ American Heritage (3). Decreasing proportionately as the amount taxed increases: a regressive tax.
  4. ^ Dictionary.com (3).(of tax) decreasing proportionately with an increase in the tax base.
  5. ^ Britannica Concise Encyclopedia: Tax levied at a rate that decreases as its base increases.
  6. ^ Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX