TERMIUM Plus®

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

regressive tax [2 records]

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.

Save record 1

Record 2 1999-02-09

English

Subject field(s)
  • Taxation
DEF

Tax whose applicable rate decreases as the applicable base increases, thereby taxing lower income proportionately more. It is the opposite of a progressive tax.

OBS

regressive tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Impôt ou taxe calculé au moyen d'un taux uniforme, et représentant de ce fait un pourcentage de plus en plus faible du revenu du contribuable au fur et à mesure que celui-ci s'accroît.

Spanish

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

Impuesto cuyo tipo impositivo disminuye al aumentar la base imponible. Grava proporcionalmente más a las rentas más bajas. Lo contrario de impuesto progresivo.

OBS

impuesto regresivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

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