noun
regressive tax
A tax system where the effective tax rate decreases as the taxable amount increases, often contrasted with 累進税 (progressive tax).
See also: 累進税
消費税は逆進税の性質を持つと指摘されることがある。
It is sometimes pointed out that consumption tax has a regressive nature.
累進税 is a progressive tax where the rate increases with the taxable amount, the opposite of 逆進税.
Compound of 逆 (reverse) + 進 (advance) + 税 (tax), literally 'reverse-progressive tax'.