累退稅

累退稅（）是隨納稅人收入和財富的增加而實際稅率逐步遞減的稅制。Webster  (3): decreasing in rate as the base increases (a regressive tax)American Heritage  (3). Decreasing proportionately as the amount taxed increases: a regressive tax.Dictionary.com  (3).(of tax) decreasing proportionately with an increase in the tax base.Britannica Concise Encyclopedia : Tax levied at a rate that decreases as its base increases.Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation, Dryden Press: Fort Worth, TX

例子
銷售稅、增值稅、燃油稅等基於日常開支實際消耗而徵收的稅項多被認為是累退稅。雖然隨收入和財富增加，日常開支會隨之而上升，但這些衣、食、住、行的開支佔整體收入的比率，當收入達到一定金額之後，卻不升反跌。由於這稅率多為固定稅率，所以納稅人的實際稅率亦相對下跌。

相關條目
 累進稅
 累進稅率

參考

Category:税收和再分配
Category:税收归宿