英和和英

名詞

flat tax (複数形 flat taxes)

1. (government, taxation) A tax, usually income tax, whose percentage rate or currency value remains constant, regardless of the amount to which the tax is applied.
   • 1995 April 18, David E. Rosenbaum, "Washington Memo: Debate on Flat Tax Revives Simplicity vs. Fairness Issue," New York Times (retrieved 27 Nov 2015):

     Several candidates for the 1996 Republican Presidential nomination and some of the top Republican leaders in Congress are advocating replacing the graduated income tax with a flat tax.

   • 2001 Nov. 18, David Ammons, "Eyman takes aim at some more taxes," Seattle Post-Intelligencer (retrieved 27 Nov 2015):

     Eyman's measure also would repeal the state tax on boats, 1 percent of the vessel's value, and replace it with a flat tax of $10.50 a year.

   • 2005 Aug. 19, George Trefgarne, "The flat tax secrets that worried Brown did not want us to see," Telegraph (UK) (retrieved 27 Nov 2015):

     A flat tax means scrapping all income tax bands and the various exemptions and loopholes and replacing them with a single low rate.

反意語

• graduated tax, progressive tax

Further reading

• flat tax at OneLook Dictionary Search