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Evaluate the integral .
Proportional
A tax system where the tax rate remains constant as the taxable amount increases.
Regressive
A tax system where the tax rate decreases as the taxable amount increases, leading to lower-income individuals bearing a proportionally higher tax burden.
Internal Revenue Code
The comprehensive set of tax laws in the United States, enforced by the Internal Revenue Service (IRS).
Private Letter Rulings
Written decisions by the IRS in response to taxpayer requests for clarification on specific tax situations, binding only for the requesting taxpayer.
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