Examlex
Which statement is correct?
Horizontal Equity
The principle that individuals with similar income and assets should be treated equally by the taxation system.
Proportional Tax
A tax for which high-income and low-income taxpayers pay the same fraction of income.
Tax System
The organized method or structure through which a government or authority collects taxes from individuals and businesses within its jurisdiction.
Horizontal Equity
A principle of taxation asserting that taxpayers with similar income or ability to pay should be taxed at the same rate.
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