TERMIUM Plus®

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

VERTICAL EQUITY [1 record]

Record 1 1994-06-07

English

Subject field(s)
  • Taxation
DEF

The equitable differential tax treatment of persons who have different levels of income and/or capital.

French

Domaine(s)
  • Fiscalité
DEF

L'équité du régime fiscal résultant de l'application d'un régime différent aux personnes qui disposent de revenus et/ou de patrimoines de montants différents.

Spanish

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

Presión tributaria distinta para rentas diferentes.

CONT

Existen dos fórmulas alternativas para poner en vigor la equidad vertical: la proporcionalidad en el gravamen o la progresividad.

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