Regressive Taxation

Definition of Regressive Taxation

The Canada social science dictionary [1] provides the following meaning of Regressive Taxation: A tax structure which requires the more well-off to pay a lower percentage of their income (or wealth) in tax than a less well-off citizen. Sales tax and the federal goods and services tax (GST) are of this type as these taxes remain constant regardless of one’s income. The consequence is that the more well-off citizen pays a smaller percentage of their income to cover the tax on a new refrigerator than does a less well-off person. See: PROGRESSIVE TAXATION / FLAT TAX in this legal dictionary and in the world encyclopedia of law.

Regressive Taxation: Resources

Notes and References

• Drislane, R., & Parkinson, G. (2016). (Concept of) Regressive Taxation. Online dictionary of the social sciences. Open University of Canada