Civic · 6 pages · 12 min

How a progressive rate is a slope

A progressive rate steepens by brackets, so a higher slice of the base faces a steeper slope.

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From the opening

A progressive rate structure charges a higher marginal rate on higher slices of the tax base than it charges on lower slices. Drawn against the base, tax owed is a slope that becomes steeper as the base moves up through the brackets the statute defines. The opening covers brackets tax slices in order, the marginal slope is the next unit, and the average slope stays gentler.

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Inside

Brackets tax slices in order
The marginal slope is the next unit
The average slope stays gentler
A cliff is not a bracket
Where the idea stops applying
A distinction worth keeping

Sources

Marginal tax rate brackets
Progressive rate schedule

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How a progressive rate is a slope

From the opening

Inside

Sources

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