degressive tax

1. The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate.
   改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。

noun

1. any tax in which the rate decreases as the amount subject to taxation increases