EconLearn
AP Micro & MacroMarket Failure & Government

Proportional Tax

A proportional tax is a tax system in which the tax rate remains constant regardless of the taxpayer's income level.

Everyone pays the same percentage of their income in taxes, whether they earn $30,000 or $300,000. This is also called a flat tax. It does not change the share of income paid in taxes across income levels.

Related terms

AP® is a trademark registered by the College Board, which is not affiliated with, and does not endorse, EconLearn.