regressive tax; degressive tax

简明释义

累退税

英英释义

例句

1.Many argue that increasing the gas tax is a form of regressive tax 累退税 since lower-income individuals spend a higher portion of their income on fuel.

许多人认为，提高燃油税是一种regressive tax 累退税，因为低收入者在燃料上的支出占其收入的比例更高。

2.The flat tax system is sometimes criticized for being a regressive tax 累退税 because it does not account for the ability to pay.

平税制度有时被批评为一种regressive tax 累退税，因为它没有考虑支付能力。

3.Some states have implemented degressive tax 递减税 systems where the tax rate decreases as income increases, benefiting higher earners.

一些州实施了degressive tax 递减税制度，即随着收入的增加，税率降低，从而使高收入者受益。

4.A sales tax is often considered a regressive tax 累退税 because it takes a larger percentage of income from low-income earners than from high-income earners.

销售税通常被认为是一个regressive tax 累退税，因为它对低收入者的收入征收的比例高于高收入者。

5.In some countries, luxury goods are taxed at higher rates, which can offset the effects of regressive tax 累退税 policies.

在一些国家，奢侈品的税率较高，这可以抵消regressive tax 累退税政策的影响。

作文

Understanding the concepts of regressive tax (累退税) and degressive tax (递减税) is essential for analyzing the fairness and effectiveness of a country's tax system. Taxes are a fundamental aspect of any economy, as they provide the necessary revenue for government spending on public services such as education, healthcare, and infrastructure. However, not all taxes are created equal, and their structure can significantly impact different segments of the population.A regressive tax is one where the tax rate decreases as the taxable amount increases. This means that lower-income individuals pay a higher percentage of their income in taxes compared to wealthier individuals. A common example of a regressive tax is a sales tax; everyone pays the same rate regardless of their income level. For instance, if a low-income person buys a loaf of bread for $2, they pay 10% in sales tax, which is 20 cents. Conversely, a wealthy person buying a luxury item worth $200 at the same tax rate pays $20 in sales tax, which is only a small fraction of their overall income. This disproportionate burden on lower-income earners raises questions about the equity of the tax system.On the other hand, a degressive tax is a tax structure where the tax rate decreases at a decreasing rate as the taxable base increases. This means that while higher earners do pay more in taxes, the rate at which they pay diminishes more gradually compared to a flat tax. For example, a degressive tax might start at a high rate for the first few thousand dollars earned and then decrease steadily as income rises. This approach aims to alleviate the tax burden on higher earners while still maintaining a progressive element in the tax system. It can be seen as a middle ground between a flat tax and a fully progressive tax system, providing some relief to higher income brackets without completely eliminating their contribution to public finances.The implications of both regressive tax and degressive tax systems can have profound effects on income inequality. A tax system that relies heavily on regressive taxes can exacerbate wealth disparities, making it harder for low-income individuals to improve their economic situation. In contrast, a degressive tax system may help to mitigate some of these issues by ensuring that higher earners still contribute significantly to the tax base while allowing them to retain a larger portion of their income as they earn more.In conclusion, understanding the differences between regressive tax and degressive tax is crucial for evaluating tax policies and their impacts on society. Policymakers must carefully consider how these tax structures affect various income groups and strive for a balanced tax system that promotes fairness and economic growth. By doing so, they can create a more equitable society where everyone contributes to and benefits from public services, ultimately leading to a healthier economy and community for all. The challenge lies in designing a tax system that minimizes the burdens on those who can afford it the least while ensuring that those with greater means contribute their fair share to the collective good.

理解累退税和递减税的概念对于分析一个国家税制的公平性和有效性至关重要。税收是任何经济体的基本方面，因为它们为政府在教育、医疗和基础设施等公共服务上的支出提供必要的收入。然而，并非所有税收都是平等的，它们的结构可以显著影响人口的不同部分。累退税是指税率随着应税金额的增加而减少的税。这意味着低收入个人支付的税款占其收入的比例高于富裕个人。累退税的一个常见例子是销售税；每个人都按照相同的税率支付，无论其收入水平如何。例如，如果一位低收入者以2美元的价格购买一条面包，他们支付10%的销售税，即20美分。相反，富裕的人购买一件价值200美元的奢侈品，在相同的税率下支付20美元的销售税，这只是他们总收入的一小部分。这种对低收入者的不成比例负担引发了对税制公平性的质疑。另一方面，递减税是一种税收结构，其中税率随着应税基数的增加而以递减的速度下降。这意味着虽然高收入者确实支付更多的税，但他们支付的税率相对较低，逐渐减少。例如，递减税可能在前几千美元的收入上征收较高的税率，然后随着收入的增加而逐步降低。这种方法旨在减轻高收入者的税负，同时仍保持税制的进步性。它可以被视为一种介于固定税和完全累进税制之间的折衷方案，既为高收入者提供一些减轻负担的机会，又不完全消除他们对公共财政的贡献。这两种税制的影响可能对收入不平等产生深远的影响。一个严重依赖累退税的税制可能会加剧财富差距，使低收入个人更难改善其经济状况。相反，递减税系统可能通过确保高收入者仍对税基作出重要贡献，同时允许他们在收入增加时保留更多的收入，从而帮助缓解这些问题。总之，理解累退税和递减税之间的差异对于评估税收政策及其对社会的影响至关重要。政策制定者必须仔细考虑这些税制如何影响各个收入群体，并努力实现一个平衡的税制，以促进公平和经济增长。通过这样做，他们可以创造一个更公平的社会，使每个人都能为公共服务作出贡献并从中受益，最终导致一个更健康的经济和社区。挑战在于设计一个最小化对那些最少能承受负担的人的负担，同时确保那些拥有更大财富的人为集体利益贡献其公平份额的税制。