degressive tax; regressive tax

简明释义

递减累进税

英英释义

例句

1.In some countries, a degressive tax 递减税 system is implemented to encourage investment by reducing the tax burden on higher incomes.

在一些国家，实施了递减税 degressive tax制度，以通过降低高收入者的税收负担来鼓励投资。

2.The government introduced a degressive tax 递减税 on certain luxury goods to make them more accessible to average consumers.

政府对某些奢侈品引入了递减税 degressive tax，以使其对普通消费者更加可及。

3.A degressive tax 递减税 approach can stimulate economic growth by allowing businesses to reinvest their profits.

采用递减税 degressive tax的方法可以通过允许企业再投资其利润来刺激经济增长。

4.Critics argue that a regressive tax 累退税 disproportionately affects lower-income families, as they pay a higher percentage of their income in taxes.

批评者认为，累退税 regressive tax对低收入家庭的影响不成比例，因为他们支付的税款占其收入的比例更高。

5.Many economists believe that a regressive tax 累退税 system can lead to greater income inequality over time.

许多经济学家认为，累退税 regressive tax制度可能会随着时间的推移导致更大的收入不平等。

作文

Taxation is a crucial aspect of any economy, influencing both individual behavior and overall economic growth. Among the various tax structures, two terms often come up in discussions: degressive tax and regressive tax. Understanding these concepts is vital for comprehending how tax systems can affect different income groups within society.A degressive tax (递减税) system is one where the tax rate decreases as the taxable amount increases. This means that individuals or businesses with higher incomes pay a lower percentage of their income in taxes compared to those with lower incomes. For example, a degressive tax might start at a high rate for the first portion of income but decrease for higher income brackets. Advocates argue that such a system encourages investment and spending among wealthier individuals, potentially stimulating economic growth. However, critics contend that it disproportionately benefits the wealthy and can exacerbate income inequality.On the other hand, a regressive tax (累退税) system is characterized by a tax rate that decreases as income increases. This means that lower-income individuals pay a higher percentage of their income in taxes compared to those with higher incomes. Common examples of regressive taxes include sales taxes and certain excise taxes, where everyone pays the same rate regardless of their income level. While regressive taxes can be beneficial for generating revenue quickly and efficiently, they are often criticized for placing a heavier burden on low-income families, leading to increased financial strain and reduced disposable income.The implications of these tax structures extend beyond mere numbers; they reflect and shape societal values regarding wealth distribution and economic equity. A degressive tax system may encourage the wealthy to invest more, but it raises questions about fairness and social responsibility. Conversely, while a regressive tax system might be efficient in revenue generation, it risks deepening the divide between different socio-economic groups.In conclusion, understanding degressive tax and regressive tax systems is essential for evaluating the effectiveness and equity of a country's tax policy. Policymakers must carefully consider the consequences of these tax structures on various income groups and strive for a balance that promotes economic growth while ensuring fairness and equity in the tax system. As societies evolve and face new economic challenges, the discussion surrounding these tax types will undoubtedly continue to play a critical role in shaping fiscal policy and addressing issues of income inequality.

税收是任何经济体中的一个关键方面，影响个人行为和整体经济增长。在各种税制中，两个术语常常出现在讨论中：递减税和累退税。理解这些概念对于理解税制如何影响社会中不同收入群体至关重要。递减税系统是指税率随着应税金额的增加而减少。这意味着高收入的个人或企业支付的税款比例低于低收入者。例如，递减税可能在收入的第一部分征收较高的税率，但对较高的收入等级则降低。支持者认为，这种制度鼓励富人进行投资和消费，从而刺激经济增长。然而，批评者则认为，它不成比例地惠及富人，并可能加剧收入不平等。另一方面，累退税系统的特点是税率随着收入的增加而减少。这意味着低收入者支付的税款占其收入的比例高于高收入者。累退税的常见例子包括销售税和某些消费税，在这些情况下，无论收入水平如何，每个人都支付相同的税率。虽然累退税在快速和有效地产生收入方面可能是有益的，但它们常常因对低收入家庭施加更重的负担而受到批评，导致财务压力增加和可支配收入减少。这些税制的影响超出了单纯的数字；它们反映并塑造了关于财富分配和经济公平的社会价值观。递减税制度可能鼓励富人更多地投资，但这引发了公平和社会责任的问题。相反，虽然累退税制度在收入生成上可能高效，但它有加深不同社会经济群体之间鸿沟的风险。总之，理解递减税和累退税系统对于评估一个国家税收政策的有效性和公平性至关重要。政策制定者必须仔细考虑这些税制对各收入群体的后果，并努力寻求促进经济增长的同时确保税制的公平性和公正性。随着社会的发展和面临新的经济挑战，围绕这些税种的讨论无疑将在塑造财政政策和解决收入不平等问题中继续发挥关键作用。