flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base...

income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often...

have a flat statutory rate. The statutory tax rate is expressed as a percentage and will always be higher than the effective tax rate. An average tax rate...

The Hall–Rabushka flat tax is a flat tax proposal on consumption designed by American economists Robert Hall and Alvin Rabushka at the Hoover Institution...

sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax...

progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses...

but has been proposed at other times. Flat tax, an income tax where everyone pays the same tax rate. Gift tax, a tax on gifts given (generally paid by the...

(6%). Sweden has a flat tax at every level of government, however, because the national tax has a much higher exemption, the combined tax rate by all levels...

proportional taxes. Flat taxes are defined as levying a fixed (“flat”) fraction of taxable income. A flat tax is a tax with a single rate on the taxable amount...

government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of...