等比例稅

等比例稅是一種固定稅率,它的稅率不會隨著徵稅部分收入的增加或減少而改變,所以稅額與徵稅部分收入成比例。[1]「等比例」描述了這種稅對收入或支出的分配效應,特指其稅率始終保持一致(隨著收入消費變化不會增高或者降低),邊際稅率始終不變。[2][3]

參考來源

  1. ^ Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX
  2. ^ Hyman, David M. (1990) Public Finance: A Contemporary Application of Theory to Policy, 3rd, Dryden Press: Chicago, IL
  3. ^ James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA