Provide the IUPAC name for the following compound. 
Definitions:
Wage-Base Limitation
A ceiling on the amount of an employee's income that is subject to certain taxes or contributions.
Progressive
A political and social philosophy advocating for reform and improvements in social justice, welfare, and the protection of civil liberties.
Regressive
A term describing a tax system where the tax rate decreases as the taxable amount increases, disproportionately affecting those with lower incomes.
Payroll Tax
Taxes imposed on employers and employees, calculated as a percentage of the salaries that employers pay their staff.
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