noun
regressive taxation
A tax system where the effective tax rate decreases as the taxable amount increases, placing a heavier relative burden on lower-income individuals.
消費税は累減税の性質を持つと批判されることがある。
Consumption tax is sometimes criticized for having a regressive nature.
累進税 (progressive tax) is the opposite: the tax rate increases as the taxable amount increases.
Compound of 累 (cumulative), 減 (decrease), and 税 (tax), literally 'cumulative-decrease tax'.