noun
proportional tax
A tax system where the tax rate remains constant regardless of the taxable amount. Used in economics and tax policy discussions.
比例税は、所得が増えても税率が変わらない仕組みです。
A proportional tax is a system where the tax rate does not change even if income increases.
逆進税 is a regressive tax where the effective rate decreases as the amount increases, opposite to 比例税's constant rate.
Compound of 比例 (proportion) and 税 (tax).