Progressive and regressive taxes

Japanese: 累進税･逆進税 - るいしんぜいぎゃくしんぜい

Taxes are primarily determined by the tax base and tax rate, and a tax whose tax rate rises as the tax base increases is called a progressive tax, while a tax whose tax rate falls as the tax base increases is called a regressive tax. A taxpayer's ability to pay taxes is now considered to depend primarily on their income, and progressive and regressive taxes are generally defined by whether the ratio of the tax burden to income rises or falls as income increases. The principle of fairness is emphasized as a requirement for good taxation, and the progressiveness or regressiveness of taxes is often discussed in relation to this principle.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

租税は主として課税標準と税率により規定されるが，課税標準の増大に伴って税率が上昇する税を累進税といい，課税標準の増大とともに税率の低下するような税を逆進税という。納税者の租税負担能力は今日では主として所得にあると考えられているが，累進税や逆進税も，一般的には所得に対する租税負担額の割合が所得の増大に伴って上昇するか低下するかによって定義する。　優れた租税の要件として公平の原則が重視されるが，この原則との関係で租税の累進性とか逆進性とかが論ぜられることが多い。

出典　株式会社平凡社世界大百科事典第２版について　情報

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