A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. "Regressive" describes a distribution...

where the average tax rate is less than the marginal tax rate. The opposite of a progressive tax is a regressive tax, where the tax rate decreases as...

proportional tax. Implementations are often progressive due to exemptions, or regressive in case of a maximum taxable amount. There are various tax systems...

economic burden of the tax (the consumer). Opponents of VAT claim it is a regressive tax because the poorest people spend a higher proportion of their disposable...

a regressive tax (for example, where lower income tax units pay a greater fraction of income in tax) has a negative Suits index. A theoretical tax where...

a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that...

products bought by the poor, it functions as a potentially extreme regressive tax in that it doesn't consider a person's ability to pay unless further...

Tax brackets are the divisions at which tax rates change in a progressive tax system (or an explicitly regressive tax system, though that is rarer). Essentially...

high-income families, making sales tax a regressive tax. Low-income families pay relatively little in income tax, leaving most of their income available...

higher ability-to-pay. The opposite of a progressive tax is a regressive tax, such as a sales tax, where the poor pay a larger proportion[how?] of their...