TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The equitable tax treatment of persons with the same level of income or capital but who differ in other relevant respects.  2, record 1, English, - horizontal%20equity

Record number: 1, Textual support number: 1 CONT

One of the basic criteria of a good tax system is that individuals with the same income should pay the same amount of tax. This criterion is often referred to as horizontal equity. As a result of tax expenditures, however, individuals with the same income may pay widely differing amounts of tax.  3, record 1, English, - horizontal%20equity

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

L'équité du régime fiscal appréciée au regard de personnes disposant de revenus et de patrimoines de montants semblables, mais dont la situation diffère sous d'autres aspects.  2, record 1, French, - %C3%A9quit%C3%A9%20horizontale

Record number: 1, Textual support number: 1 CONT

À revenu égal, impôt égal : ce principe, qui exprime la notion dite d'«équité horizontale», est une exigence fondamentale de tout bon régime fiscal. Or, les dépenses fiscales font que deux personnes ayant le même revenu peuvent payer des impôts extrêmement différents.  3, record 1, French, - %C3%A9quit%C3%A9%20horizontale

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 CONT

... el sistema fiscal debe basarse en normas de equidad. Esta exigencia de equidad o justicia es doble : horizontal(misma presión tributaria para iguales rentas) y vertical...  1, record 1, Spanish, - equidad%20horizontal

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Characteristic whereby the growth of one variable causes the more than proportionate growth of another. In fiscal terms it is the principle of taxation that foresees an increase in tax rates as the taxable base increases.  2, record 2, English, - progressivity

Record number: 2, Textual support number: 1 PHR

greater progressivity of benefits  3, record 2, English, - progressivity

Record number: 2, Textual support number: 2 PHR

progressivity of the tax systems.  4, record 2, English, - progressivity

Record number: 2, Textual support number: 1 OBS

progressivity: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 2, English, - progressivity

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Principe d'imposition qui prévoit la croissance des taux d'imposition à mesure que croît la base d'imposition.  1, record 2, French, - progressivit%C3%A9

Record number: 2, Textual support number: 1 PHR

progressivité du régime fiscal.  2, record 2, French, - progressivit%C3%A9

Record number: 2, Textual support number: 1 OBS

progressivité : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 2, French, - progressivit%C3%A9

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Característica por la que el crecimiento de una variable causa el crecimiento, más que proporcional, de otra. En el ámbito fiscal, principio de imposición que prevé un crecimiento de los tipos impositivos al crecer las bases imponibles.  2, record 2, Spanish, - progresividad

Record number: 2, Textual support number: 1 CONT

... la progresividad es la única fórmula conveniente para que se cumpla el principio de equidad vertical.  3, record 2, Spanish, - progresividad

Record number: 2, Textual support number: 1 OBS

progresividad: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 2, Spanish, - progresividad

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The equitable differential tax treatment of persons who have different levels of income and/or capital.  2, record 3, English, - vertical%20equity

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 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.  2, record 3, French, - %C3%A9quit%C3%A9%20verticale

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Presión tributaria distinta para rentas diferentes.  1, record 3, Spanish, - equidad%20vertical

Record number: 3, Textual support number: 1 CONT

Existen dos fórmulas alternativas para poner en vigor la equidad vertical : la proporcionalidad en el gravamen o la progresividad.  1, record 3, Spanish, - equidad%20vertical