Progressive tax rate, as a major concept in The Taxation, is frequently used in income tax.

税率是税收学中一个非常重要的概念，在所得税中经常使用。

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Progressive degree of progressive tax rate depends on the type of Social welfare function and labour supply elasticity.

累进税率的累进程度取决于社会福利函数的类型和劳动供给弹性的大小。

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It is in line with the fairness principle of levying on unearned income to change proportional tax rate to progressive tax rate in excess of specific amount.

建议对以前适用比例税率的所得改为适用超额累进税率，这符合对非勤劳所得课税的公正性。

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For the most productive members of society, our progressive tax rate removes the incentive for investment.

FORBES: Tax on Dividend-Paying Stocks Rising to 74%

If multinationals are guaranteed a lower tax rate from the progressive, statutory corporate income tax rate of 35% in exchange for closing tax credits, then small businesses that have enough revenue will either rush to incorporate to get the same benefit now that their tax credits have been removed, or jam their congressional leaders phone lines asking for the same cut to the statutory rate.

FORBES: On Corp Tax Reform, Small Business Wants In

His roadmap first agree on a progressive tax code, a top rate, and the total amount of revenue to be raised, then cut the tax preferences necessary to accomplish the first three has generated lots of interest.

FORBES: Is The GOP Tax Reform Strategy A Fiscal Trap?