TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

GRADUATED TAX [1 record]

Record 1 2014-03-31

English

Subject field(s)
  • Taxation
DEF

A tax which is levied at rates which increase as the base increases.

OBS

Income taxes are usually progressive; those with higher incomes pay larger percentages of their incomes to taxes than those with smaller incomes.

French

Domaine(s)
  • Fiscalité
DEF

Impôt représentant un pourcentage de plus en plus élevé de l'assiette d'imposition au fur et à mesure que celle-ci s'accroît.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Gravamen cuyo tipo impositivo aumenta a medida que aumenta la base impositiva. El mejor ejemplo es el impuesto sobre la renta, en el que la progresividad hace que los ricos paguen una mayor proporción de su renta, en concepto de impuestos, que los pobres.

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