Tributum progressivum est systema contributionum "quo ab aliquo certo limite annuorum reditum ascendendo omnes reditus hoc limite superiores in quasdam classes seu gradus per modum scalae distribuuntur, quibus tributa respondeant non constanti sed progressiva proportione crescentia."[1]
Etiam Praeconium Communisticum a Marx et Engels fortum tributum progressivum de reditibus ad aequum ius laboratorum postulat.[2]
Etiam Thomas Piketty tributum progressivum gradu internationali postulat ratione redistributionis divitiarum, reditus et capitale ad democratiam sanam implemendum.[3]
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