基礎ECON-FISCA-003
A proportional tax means that as income rises, the:
A. Average tax rate rises
B. Average tax rate falls
C. Average tax rate remains constant✓ 答案
D. Marginal tax rate falls
解說
Proportional (flat) tax: constant marginal and average tax rate at all income levels. Progressive: average rate rises with income; regressive: average rate falls.