Regressive tax

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Notion

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Science and technology

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What Wikipedia says

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 effect on income or expenditure, referring to the way the rate progresses from high to low, so that the average tax rate exceeds the marginal tax rate.

Excerpt from the Wikipedia article “Regressive tax”, under the CC BY-SA 4.0 license. Read the article on Wikipedia