graduated tax
- noun
- /ˈɡrædʒueɪtɪd tæks/
- Specialized
- Specific point: If we pass an amendment in 2014 to permit a graduated tax, there will be no need to extend the present tax rate beyond the 2015 expiration date.
Examples
-
You can 'restore a graduated tax' to end disparity in income for its own sake.
Blog text (20) -
Rather, it can be directly replaced with a graduated tax.
Blog text (8) -
This all leads me to strongly believe in a simple (flat or graduated) tax code.
Blog text (10) -
All of the Democratic candidates for governor support replacing the state's flat-rate income tax with a graduated tax.
-
Supporters of the graduated tax said the state's current flat tax could also be changed at any time, and that any increase would be more onerous on lower incomes.
-
The move set the stage for a fight between graduated tax proponents and foes leading up to the November 2020 ballot.
Synonyms
A tax system where people with higher incomes pay a larger percentage of their income
How Progressive
Surface Forms
Morphology
The meaning is directly derivable from combining 'graduated' (organized into stages or tiers) with 'tax' (a government charge): it transparently denotes a tax with increasing rates across tiers. This compositional pattern is common cross-linguistically (e.g., 'progressive tax') and thus a B1 learner who knows both constituents should grasp the meaning.
Etymology
Graduated tax comes from the idea of graduated 'grades' or steps, like a staircase where each step has a higher rate. As someone earns more they climb to the next step and 'pay a higher percentage', so the phrase means a tax rate that rises as the amount taxed rises.