A report on Progressive taxTax and Regressive tax

Average tax rates by income groups in France, the United Kingdom, and the United States, 1970 (left) and 2005 (right). Taxes were more progressive in 1970 than in 2005.
Total revenue from direct and indirect taxes given as share of GDP in 2017
A caricature of William Pitt the Younger collecting the newly introduced income tax.
Pieter Brueghel the Younger, The tax collector's office, 1640
German marginal and average income tax rates display a progressive structure.
Substitution effect and income effect with a taxation on y good.
"Tax The Rich" banner at an International Union of Socialist Youth campaign for a financial transaction tax.
Budget's constraint shift after an introduction of a lump sum tax or a general tax on consumption or a proportional income tax.
The function which defines the progressive approach to an income tax, may be mathematically defined as a piecewise function. In every piece (tax bracket), it must be computed cumulatively, considering the taxes which had already been computed to the previous tax brackets. Pictured is the effective income tax for Portugal in 2012 and 2013.
The Laffer curve. In this case, the critical point is at a tax rate of 70%. Revenue increases until this peak, then it starts decreasing.
Distribution of US federal taxes from 1979 to 2013, based on CBO Estimates.
General government revenue, in % of GDP, from social contributions. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 20% by social contributions revenue.
Egyptian peasants seized for non-payment of taxes. (Pyramid Age)
Public finance revenue from taxes in % of GDP. For this data, the variance of GDP per capita with purchasing power parity (PPP) is explained in 32% by tax revenue.
Diagram illustrating deadweight costs of taxes

A progressive tax is a tax in which the tax rate increases as the taxable amount increases.

- Progressive tax

A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases.

- Regressive tax

The opposite of a progressive tax is a regressive tax, such as a sales tax, where the poor pay a larger proportion of their income compared to the rich.

- Progressive tax

Some levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of annual income amounts.

- Tax

The opposite of a regressive tax is a progressive tax, in which the average tax rate increases as the amount subject to taxation rises.

- Regressive tax

The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive.

- Tax
Average tax rates by income groups in France, the United Kingdom, and the United States, 1970 (left) and 2005 (right). Taxes were more progressive in 1970 than in 2005.

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