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- Law: Taxation & Customs
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- Un’imposta si dice regressiva quando l'aliquota è decrescente al crescere della base imponibile (ossia l'aliquota media è maggiore dell'aliquota marginale).
In sostanza si tratta di un’imposta con aliquota decrescente.
In Italia, un esempio di imposta regressiva era costituta dal contributo al Servizio Sanitario che è stato abrogato con l’introduzione dell’IRAP. Economia Pubblica - by Marilina Vanuzzi
- Example sentence(s)
- L’imposta successoria e` divenuta cosı`un’imposta regressiva ossia iniqua. L’im-
posta, nata per i grandi patrimoni ha
colpito solo i piccoli patrimoni. Essa,
inoltre, e` stata responsabile della grande
« esportazione » di capitali e di una sorta
di inquinamento della vita giuridica fa-
cendo proliferare operazioni fittizie diogni tipo. - Camera dei deputati—Relaz. 4a sez. per
by Marilina Vanuzzi - Related KudoZ question
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- Law: Taxation & Customs
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- αντιστρόφως προοδευτική φορολόγηση
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- Φόρος που επιβάλλεται με τέτοιο τρόπο που το ποσοστό φορολόγησης μειώνεται καθώς αυξάνεται το ποσό που υπόκειται σε φορολόγηση Wikipedia - by krisklv
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- Ο φόρος προστιθέμενης αξίας είναι αντιστρόφως προοδευτικός φόρος που επιβαρύνει πολύ περισσότερο τις φτωχότερες οικογένειες - European Parliament
by krisklv - Related KudoZ question
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