Примеры употребления для proportional tax
1. If, like Gladstone and John Stuart Mill – who opposed early moves to graduate income tax – you think that higher earners need incentives, then you might favour proportional tax rates. (But a test of consistency is whether you then accept Mill‘s arguments – as some flat taxers do not – that unearned income, and inheritance, should also be taxed.) These days, everyone approves of incentives.