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Что (кто) такое regressive tax - определение
Regressive tax
TAX IMPOSED IN SUCH A MANNER THAT THE TAX RATE DECREASES AS THE AMOUNT SUBJECT TO TAXATION INCREASES
Regressive Taxes; Regressive taxation; Regressive taxes
A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases.Webster (3): decreasing in rate as the base increases (a regressive tax)American Heritage (3).
Hotel tax
TYPE OF TAX
Bed tax; Transient occupancy tax; Lodging tax; Visitors' tax
A hotel tax or lodging tax is charged in most of the United States, to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more. In addition to sales tax, it is collected when payment is made for the accommodation, and it is then remitted by the lodging operator to the city or county.
Sin tax
EXCISE OR SALES TAX SPECIFICALLY LEVIED ON GOODS DEEMED HARMFUL TO SOCIETY AND INDIVIDUALS (E.G. DRUGS, ALCOHOL, TOBACCO, COFFEE, SUGAR, CANDIES, SOFT DRINKS, FAST FOOD, GAMBLING, PORNOGRAPHY)
Sin taxes; Vice tax; Sin Tax; Punitive tax; Demerit tax; Health tax
A sin tax is an excise tax specifically levied on certain goods deemed harmful to society and individuals, such as alcohol, tobacco, drugs, candies, soft drinks, fast foods, coffee, sugar, gambling, and pornography. In contrast to Pigovian taxes, which are to pay for the damage to society caused by these goods, sin taxes are used to increase the price in an effort to lower demand, or failing that, to increase and find new sources of revenue.
Примеры употребления для regressive tax
1. It is a regressive tax on the poorest of the poor.
2. Inflation is really a regressive tax that hits the poorest 20 percent of the population very hard.
3. What was already a regressive tax, which Labour pledged to reform in 1''8, now looks set to be still in operation in 2010.
4. It is a "regressive tax" that hurts the poor more than the rich and creates a system that is inherently undemocratic and unfair.
5. The benefits are highly regressive: Tax breaks are calculated on the basis of gross salaries, and therefore can only be fully applied to high salaries.