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Proportional Tax
A tax system wherein the tax rate is fixed and applied uniformly to all taxpayers, regardless of their income level.
Regressive Tax
A tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases, disproportionately affecting those with lower incomes.
Benefits Tax
A taxation principle where taxes are levied according to the benefits received by the taxpayer.
Proportional
Characterized by a constant ratio or relation in degree or number between two or more quantities; directly comparative in size, degree, or amount.
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