CEFR B2

proportional tax

noun

Meaning

A tax where the tax rate is the same for everyone, regardless of income level; the amount paid increases with income but the percentage remains constant.

Examples

  • A proportional tax system is often debated as a simpler alternative to progressive taxation.
  • Critics argue that a proportional tax can disproportionately burden lower-income households.

Synonyms: flat tax, fixed-rate tax, regressive tax, progressive tax