A report on Tax rateTax and Progressive tax

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Total revenue from direct and indirect taxes given as share of GDP in 2017
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.
Pieter Brueghel the Younger, The tax collector's office, 1640
A caricature of William Pitt the Younger collecting the newly introduced income tax.
Substitution effect and income effect with a taxation on y good.
German marginal and average income tax rates display a progressive structure.
Budget's constraint shift after an introduction of a lump sum tax or a general tax on consumption or a proportional income tax.
"Tax The Rich" banner at an International Union of Socialist Youth campaign for a financial transaction tax.
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.
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.
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.
Distribution of US federal taxes from 1979 to 2013, based on CBO Estimates.
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

In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed.

- Tax rate

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

- 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

In case of tax brackets, commonly used for progressive taxes, the average tax rate increases as taxable income increases through tax brackets, asymptoting to the top tax rate.

- Tax rate

A progressive tax is a tax imposed so that the effective tax rate increases as the amount to which the rate is applied increases.

- Tax
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Flat tax

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A flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base.

Implementations are often progressive due to exemptions, or regressive in case of a maximum taxable amount.