What is a Progressive Tax?

Progressive tax is a symmetry of "regressive tax". There are narrow and broad sense. In the narrow sense, progressive tax means that as the taxable amount increases, the tax rate gradually decreases and decreases, which is exactly the opposite of progressive tax. In the broad sense, progressive tax generally refers to taxation in which the level of burden increases with the amount of taxable objects. Such as the consumption tax levied on certain goods by some western countries, as well as income tax and property tax levied at proportional tax rates. Because these taxes do not take into account the income status and affordability of taxpayers, the same type of taxable objects of varying amounts are levied in the same proportion. The higher the income, the lighter the burden; The tax burden and affordability change in opposite directions. ^[1]

Progressive tax

Progressive tax is a symmetry of "regressive tax". There are narrow and broad sense. In the narrow sense, progressive tax means that as the taxable amount increases, the tax rate gradually decreases and decreases, which is exactly the opposite of progressive tax. In the broad sense, progressive tax generally refers to taxation in which the level of burden increases with the amount of taxable objects. Such as the consumption tax levied on certain goods by some western countries, as well as income tax and property tax levied at proportional tax rates. Because these taxes do not take into account the income status and affordability of taxpayers, the same type of taxable objects of varying amounts are levied in the same proportion. As a result, the higher the income, the lighter the burden; the lower the income, the heavier the burden, The tax burden and affordability change in opposite directions. ^[1]

There are two types of progressive taxes:

1. Full (rate) progressive tax: will

To

Early Western scholars from

China's personal income tax is an excess progressive tax rate of 3% to 45%; land value added tax is an over-rate progressive tax rate of 30% to 60%.