proportional tax

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Related to Proportional tax rate: proportional taxation
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Noun1.proportional tax - any tax in which the rate is constant as the amount subject to taxation increases
revenue enhancement, tax, taxation - charge against a citizen's person or property or activity for the support of government
References in periodicals archive ?
The government introduced the proportional tax rate of 26 percent in 1992.
More specifically, during the first several classes, the instructor covered the concepts of different types of taxes used in the United States, marginal and effective tax rates, and progressive, regressive, and proportional tax rate systems.
Each consumer faces the full-income budget constraint wT + N = C + wl, with w = w(1 - t) where w is the fixed gross wage, t is a proportional tax rate on labor income, T is the total time endowment, and N is non-labor income.

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