Examlex
What is it called when multiple independent research studies are summarized in a systematic way?
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.
Vertical Equity
Refers to the principle that individuals who are more capable of paying taxes should contribute more to the tax system, ensuring a fairer distribution based on ability to pay.
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