noun
multiple tax rates
Refers to a system where different tax rates apply to different categories of goods or services, often discussed in the context of consumption tax.
複数税率の導入は、消費税の逆進性を緩和する手段の一つとされている。
Introducing multiple tax rates is considered one way to ease the regressive nature of consumption tax.
軽減税率は複数税率の一形態である。
A reduced tax rate is one form of multiple tax rates.