Progressive Taxation in Theory and Practice

ISBN: 9781333427726 出版年：2016 页码：343 Edwin R A Seligman Forgotten Books

Speaking, therefore, the distinction ought to be drawn, not between proportion and progression, but between two kinds Of proportion — regular proportion and progressive proportion. Again, the progression, if we adopt the term, may itself be either proportional or progressive: a pro portional progression being an increase Of the rate at an arithmetical ratio, a progressive progression being an in crease at a geometrical ratio.