noun
progressive taxation; graduated taxation
A tax system where the tax rate increases as the taxable amount increases. Used in economic and policy contexts.
累進課税は所得の再分配を目的としている。
Progressive taxation aims to redistribute income.
Compound of 累進 (progressive, from 累 'accumulate' and 進 'advance') and 課税 (taxation). The term is a direct translation of the Western economic concept.