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REGRESSIVE TAXATION
A tax structure which requires the more well-off to pay a lower percentage of their income (or wealth) in tax than a less well-off citizen. Sales tax and the federal goods and services tax (GST) are of this type as these taxes remain constant regardless of one's income. The consequence is that the more well-off citizen pays a smaller percentage of their income to cover the tax on a new refrigerator than does a less well-off person. See: PROGRESSIVE TAXATION / FLAT TAX / .

Last updated 2002--0-9-

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Athabaca University ICAAP

© Robert Drislane, Ph.D. and Gary Parkinson, Ph.D.
The online version of this dictionary is a product of
Athabasca University and
ICAAP

*This social science dictionary has 1000
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