progressive taxation; graduated taxation
A tax system where the tax rate increases as the taxable amount increases. Used in economic and policy contexts.
累進課税は所得の再分配を目的としている。
Progressive taxation aims to redistribute income.
Proportional taxation, where the tax rate is fixed regardless of income, unlike 累進課税 where the rate rises with income.
Regressive taxation, where the effective tax rate decreases as income increases, the opposite of 累進課税.
Compound of 累進 (progressive, from 累 'accumulate' and 進 'advance') and 課税 (taxation). The term is a direct translation of the Western economic concept.