A switch to a degressive system would be associated with a shift in tax burden from lower to upper and especially middle income families. |
Such aid may be granted for a limited duration of five years where the aid is degressive. |
In between both extremes, there is a range of models of degressive proportionality. |
We must not forget, however, that the principle of degressive proportionality has a deep justification. |
He added that in the complainant's case the compensation, paid at degressive rates over three years, would cost 18,000 Swiss francs. |
Taxes that affect lower income groups the most are degressive, while taxes that affect higher income groups the most are progressive. |