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Progressive tax
A progressive tax is a tax in which the tax rate increases as the taxable amount increases.〔(Webster ) (4b): increasing in rate as the base increases (a progressive tax)〕〔(American Heritage ) (6). Increasing in rate as the taxable amount increases.〕〔(Britannica Concise Encyclopedia ): Tax levied at a rate that increases as the quantity subject to taxation increases.〕〔(Princeton University WordNet ): (n) progressive tax (any tax in which the rate increases as the amount subject to taxation increases)〕〔Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), ''Concepts of Taxation'', Dryden Press: Fort Worth, TX〕 The term "progressive" refers to the way the tax rate progresses from low to high, with the result that a taxpayer's average tax rate is less than the person's marginal tax rate.〔Hyman, David M. (1990) ''Public Finance: A Contemporary Application of Theory to Policy'', 3rd, Dryden Press: Chicago, IL〕〔James, Simon (1998) ''A Dictionary of Taxation'', Edgar Elgar Publishing Limited: Northampton, MA〕 The term can be applied to individual taxes or to a tax system as a whole; a year, multi-year, or lifetime. Progressive taxes are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxes shift the incidence increasingly to those with a higher ability-to-pay. The opposite of a progressive tax is a regressive tax, where the relative tax rate or burden decreases as an individual's ability to pay increases.〔
The term is frequently applied in reference to personal income taxes, in which people with lower income pay a lower percentage of that income in tax than do those with higher income. It can also apply to adjustments of the tax base by using tax exemptions, tax credits, or selective taxation that creates progressive distribution effects. For example, a wealth or property tax, a sales tax on luxury goods, or the exemption of sales taxes on basic necessities, may be described as having progressive effects as it increases the tax burden of higher income families and reduces it on lower income families.〔: The luxury tax is a progressive tax – it takes more from the wealthy than from the poor.〕〔(Luxury tax – Britannica Online Encyclopedia ): Excise levy on goods or services considered to be luxuries rather than necessities. Modern examples are taxes on jewelry and perfume. Luxury taxes may be levied with the intent of taxing the rich...〕〔(Clothing Exemptions and Sales Tax Regressivity ), By Jeffrey M. Schaefer, The American Economic Review, Vol. 59, No. 4, Part 1 (Sep., 1969), pp. 596–599〕
Progressive taxation is often suggested as a way to mitigate the societal ills associated with higher income inequality, as the tax structure reduces inequality,〔Moyes, P. (A note on minimally progressive taxation and absolute income inequality ) Social Choice and Welfare, Volume 5, Numbers 2-3 (1988), 227–234, DOI: 10.1007/BF00735763. Accessed: 19 May 2012.〕 but economists disagree on the tax policy's economic and long-term effects.〔Piketty, Thomas, and Emmanuel Saez. ("Income Inequality in the United States, 1913–1998" ). Tech. 1st ed. Vol. CXVIII. ''Quarterly Journal of Economics'', 2003.〕 Progressive taxation has also been positively associated with happiness, the subjective well-being of nations and citizen satisfaction with public goods, such as education and transportation.〔Shigehiro Oishi, Ulrich Schimmack, and Ed Diener,. ''Progressive Taxation and the Subjective Well-Being of Nations''. Psychological Science 23(1) 86–92. (Published online before print December 8, 2011).〕
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