Examlex
What are the functions of an author of a legislative bill?
Regressive Tax
A tax levied at a rate that decreases as the taxpayer's income increases, placing a heavier burden on low-income individuals.
Federal Inheritance Tax
A tax imposed by the federal government on the transfer of estate from a deceased person to their beneficiaries or heirs.
General Sales Tax
A tax imposed on sales transactions, usually calculated as a percentage of the selling price of goods and services.
Ability-to-pay Philosophy
A principle of taxation that argues taxes should be levied according to a taxpayer's capacity to pay, focusing on fairness in the distribution of tax burdens.
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