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8 февраля 2023 г., 21:58
Until the beginning of the twentieth century, almost all the world’s fiscal systems were clearly regressive, in the sense that they were usually based on sales taxes and indirect taxes representing a proportionately heavier burden on the poorest people than on the wealthiest. The most extreme case of a regressive tax is the poll tax or capitation, which is
a tax of a fixed amount for everyone. By definition, it represents a proportion of a low-paid employee’s income ten times larger than that of a manager with a salary ten times higher.
