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It would be most accurate to say of Leon Trotsky that
Tax Rate Structure
The system or design of tax rates, which can be progressive, regressive, or proportional, determining how taxes are applied based on income or other factors.
Marginal Tax Rate
The tax rate applied to the next dollar of income, indicating how much tax will be paid on an additional dollar of earnings.
Proportional
Pertaining to a relationship or situation where two quantities vary directly with each other.
Taxable Income
The amount of income that is subject to taxation, after all allowable deductions, credits, and exemptions.
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