TERMIUM Plus®

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MIDDLE-INCOME EARNER [1 record]

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Record 1 1995-01-17

English

Subject field(s)
  • Remuneration (Personnel Management)
  • Labour and Employment
CONT

Proposals for a "flat tax" raise a number of important questions that would have to be addressed in the design of such a tax. For example, a flat tax would likely be less equitable than our current tax system, which has a progressive rate structure and provisions that take into account differing individual and family circumstances. Since a flat-tax system has only one tax rate, it tends to increase taxes on lower-and middle-income earners, while cutting taxes on high-income people.

Key term(s)
  • middle income earner

French

Domaine(s)
  • Rémunération (Gestion du personnel)
  • Travail et emploi

Spanish

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