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A flat tax generally would be considered a regressive tax.
Alderfer's ERG Theory
A motivation theory proposing that human needs can be categorized into existence, relatedness, and growth categories.
Need Categories
Different groups or types of basic human requirements, such as physiological, safety, social, esteem, and self-actualization needs.
Growth Needs
Human desires for self-improvement, personal development, and progression towards one's fullest potential.
Social Level
Refers to the societal or community rank or position of an individual or group, often determined by socio-economic status, occupation, or education.
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