累退稅(英語:regressive tax)是隨納稅人收入和財富的增加而實際稅率逐步遞減的稅制。[2][3][4][5][6] 圖表展示在累退稅制之下收入最高的納稅人需繳納的稅率並非最高。[1] 例子 銷售稅、增值稅、燃油稅等基於日常開支實際消耗而徵收的稅項多被認為是累退稅。雖然隨收入和財富增加,日常開支會隨之而上升,但這些衣、食、住、行的開支佔整體收入的比率,當收入達到一定金額之後,卻不升反跌。由於這稅率多為固定稅率,所以納稅人的實際稅率亦相對下跌。 相關條目 累進稅 累進稅率 參考 [1]Who Pays Taxes in America? (PDF). Citizens for Tax Justice. 12 April 2012 [2013-06-04]. (原始内容存档 (PDF)于2020-06-13). [2]Webster (页面存档备份,存于互联网档案馆) (3): decreasing in rate as the base increases (a regressive tax) [3]American Heritage 互联网档案馆的存檔,存档日期2008-06-03. (3). Decreasing proportionately as the amount taxed increases: a regressive tax. [4]Dictionary.com (页面存档备份,存于互联网档案馆) (3).(of tax) decreasing proportionately with an increase in the tax base. [5]Britannica Concise Encyclopedia (页面存档备份,存于互联网档案馆): Tax levied at a rate that decreases as its base increases. [6]Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX Wikiwand - on Seamless Wikipedia browsing. On steroids.