等比例税是一种固定税率,它的税率不会随着征税部分收入的增加或减少而改变,所以税额与征税部分收入成比例。[1]“等比例”描述了这种税对收入或支出的分配效应,特指其税率始终保持一致(随着收入消费变化不会增高或者降低),边际税率始终不变。[2][3]

參考來源

  1. ^ Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX
  2. ^ Hyman, David M. (1990) Public Finance: A Contemporary Application of Theory to Policy, 3rd, Dryden Press: Chicago, IL
  3. ^ James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA