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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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- Tax collected at increasingly lower rates or percentages as income level increases. ThisNation.com
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- In order to prevent regressive tax on items purchased, many states make certain types of things non-taxable, especially food. - wiseGEEK
![](https://cfcdn.proz.com/images/wikiwords/small_grey_arr.gif) - A regressive tax system does not mean and likely would not result in low income earners paying more taxes than the wealthy, only that the effective tax rate relative to income or consumption would be a larger tax burden to low income earners. - Wikipedia
![](https://cfcdn.proz.com/images/wikiwords/small_grey_arr.gif) - This update explains that ballot initiatives to enact regressive tax policies died in Michigan and Montana, but survived to secure spots on the ballot in Arizona, Florida, Massachusetts and Oregon. - The Tax Justice Digest
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