TERMIUM Plus®

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

IMPUESTO DEGRESIVO [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-10-08

English

Subject field(s)
  • Taxation
DEF

A progressive tax which increases at a decreasing rate. A degressive tax is progressive, since the tax rate increases as the size of the tax base increases ...

OBS

In practice, most income tax schedules are degressive, since as the rates increase, they apply to wider and wider income brackets until all income above a certain amount is taxed at a constant (proportional) rate.

French

Domaine(s)
  • Fiscalité
DEF

Impôt calculé au moyen d'un pourcentage de plus en plus faible de l'assiette d'imposition au fur et à measure que celle-ci s'accroît.

Spanish

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

Impuesto progresivo que aumenta a una tasa decreciente.

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