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Former Soviet President Mikhail Gorbachev would be considered a reformer.
Proportional Tax
A tax system where the tax rate remains constant regardless of the amount subject to tax, meaning everyone pays the same percentage of their income.
Progressive Tax
A tax system where the tax rate increases as the taxable amount increases, burdening wealthier individuals more.
Progressive Tax
A tax system in which tax rates increase as the taxable amount increases, placing a higher tax burden on individuals with higher incomes.
Regressive Tax
A tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases, disproportionately affecting lower-income individuals.
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