Examlex
The concept of certiorari is that judges do what is fair regardless of the law and regardless of precedent.
Progressive Taxation
Progressive taxation is a tax system where the tax rate increases as the taxable amount or income of the taxpayer increases, making it proportionally more significant for higher-income earners.
Proportional Taxation
A tax system where the tax rate is fixed and does not change with the income level of the taxpayer, implying everyone pays the same percentage of their income in taxes.
Regressive Taxation
A tax system where the tax rate decreases as the taxable amount increases, meaning lower-income individuals pay a higher percentage of their income compared to higher-income earners.
Tax Incidence
The distribution of tax burden among taxpayers; who ultimately pays the tax.
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