flat tax

• flat rate tax

flat tax (plural flat taxes)

1. (government, taxation) A tax, usually income tax, whose percentage rate or currency value remains constant, regardless of the amount to which the tax is applied.
   • 1995 April 18, David E. Rosenbaum, “Washington Memo: Debate on Flat Tax Revives Simplicity vs. Fairness Issue”, in New York Times, retrieved 27 November 2015:

     Several candidates for the 1996 Republican Presidential nomination and some of the top Republican leaders in Congress are advocating replacing the graduated income tax with a flat tax.

   • 2001 November 18, David Ammons, “Eyman takes aim at some more taxes”, in Seattle Post-Intelligencer, retrieved 27 November 2015:

     Eyman's measure also would repeal the state tax on boats, 1 percent of the vessel's value, and replace it with a flat tax of $10.50 a year.

   • 2005 August 19, George Trefgarne, “The flat tax secrets that worried Brown did not want us to see”, in Telegraph, UK, retrieved 27 November 2015:

     A flat tax means scrapping all income tax bands and the various exemptions and loopholes and replacing them with a single low rate.

• graduated tax, progressive tax

• “flat tax”, in OneLook Dictionary Search.