累進課税

Compound of 累進 (るいしん, “progressive”) +‎ 課税 (かぜい, “taxation”).

累(るい)進(しん)課(か)税(ぜい) • (ruishinkazei) 

1. (Taxation) progressive tax, graduated tax

   (of an income tax or other tax) Increasing in rate as the taxable amount increases.

   消費税(しょうひぜい)は累進課税(るいしんかぜい)ではない。

   Shōhizei wa ruishinkazei de wa nai.

   Consumption tax is not progressive.

• 一律課税(いちりつかぜい) (ichiritsu kazei, “flat tax”)

• 課税(かぜい) (kazei, “taxation”)
• 税率(ぜいりつ) (zeiritsu, “tax rate”)