比ひ例れい税ぜい率りつ

noun

proportional tax rate

A tax rate that remains constant as the taxable amount changes, as opposed to a progressive or regressive rate. Used in economics and tax law.

• 消しょう費ひ税ぜいは比ひ例れい税ぜい率りつの代だい表ひょう例れいです。

  Consumption tax is a typical example of a proportional tax rate.

• 比ひ例れい税ぜい率りつでは、所しょ得とくが増ふえても税ぜい率りつは変かわりません。

  With a proportional tax rate, the tax rate does not change even if income increases.