TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Proportional rate that is applied to the taxable base to obtain the amount of tax contribution. In a system of progressive taxes the tax rate grows with the taxable base.  5, record 1, English, - tax%20rate

Record number: 1, Textual support number: 1 CONT

Tax rates can be applied in a number of ways, but they are usually expressed either as a percentage or as a fixed amount. If expressed as percentage, tax rates can be progressive, flat or, in rare cases, degressive. Whichever type of tax rate is taken, tax rates are applied on the taxable base which, of course, differs depending on the nature of the tax concerned.  6, record 1, English, - tax%20rate

Record number: 1, Textual support number: 1 PHR

Higher, lower, middle, top, upper tax rate.  7, record 1, English, - tax%20rate

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Taux fixé par une loi fiscale pour le prélèvement d'un impôt sur les bénéfices des sociétés ou sur le revenu des particuliers.  3, record 1, French, - taux%20d%27imposition

Record number: 1, Textual support number: 1 OBS

Il peut s'agir d'un taux uniforme ou d'un taux appartenant à un barème progressif. Lorsqu'il s'agit d'une taxe plutôt que d'un impôt, on parlera du taux de taxation.  3, record 1, French, - taux%20d%27imposition

Record number: 1, Textual support number: 1 PHR

Taux d'imposition inférieur, intermédiaire, moyen, supérieur.  4, record 1, French, - taux%20d%27imposition

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Tasa porcentual que se aplica a la base imponible para obtener la cuota tributaria.  3, record 1, Spanish, - tipo%20impositivo

Record number: 1, Textual support number: 1 OBS

tipo impositivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 1, Spanish, - tipo%20impositivo

Record number: 1, Textual support number: 1 PHR

aumentar, disminuir los tipos impositivos.  5, record 1, Spanish, - tipo%20impositivo

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 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...  4, record 2, English, - regressive%20tax

Record number: 2, Textual support number: 1 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.  4, record 2, English, - regressive%20tax

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 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.  2, record 2, French, - imp%C3%B4t%20d%C3%A9gressif

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Impuesto progresivo que aumenta a una tasa decreciente.  1, record 2, Spanish, - impuesto%20degresivo