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单词 Basic tax
释义

Basic tax

英语百科

Flat tax

  No personal income tax
  Flat personal income tax
  Countries that have flat taxes   Countries considering flat taxes   Countries that had flat taxes

A flat tax (short for flat tax rate) is a tax system with a constant marginal rate, usually applied to individual or corporate income. A true flat tax would be a proportional tax, but implementations are often progressive and sometimes regressive depending on deductions and exemptions in the tax base. There are various tax systems that are labeled "flat tax" even though they are significantly different.

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