Proportional Tax: Merits and Demerits


A proportional tax is an income tax system in which everyone pays the same percentage tax rate, regardless of income. Taxpayers with low, moderate, and high incomes all pay the same proportional tax. A word used to describe proportional taxes is flat taxes. In contrast, a progressive or marginal tax system adjusts tax rates as income rises. Low-income earners pay lower tax rates than high-income earners.

As an example, proportional taxes

A proportional tax system requires all taxpayers to pay the same percentage of their income in taxes. If the tax rate is set at 20%, a $10,000 taxpayer will pay $2,000, whereas a $50,000 person will pay $10,000. A millionaire, for example, would pay $200,000 in taxes. Proponents of proportional taxes say that they stimulate the economy by encouraging people to labour more because there are no penalties for earning more money. They also believe that a flat tax structure will encourage businesses to spend and invest more, resulting in increased economic activity.

There are several advantages to proportional taxation.

The first and most fundamental advantage of proportional tax is that there is no uncertainty about the rate of taxation because everyone pays the same rate, which leads to clarity in the eyes of both taxpayers and tax collectors. The majority of individuals do not comprehend tax rates since there are so many different slabs and exemptions linked with each slab, As a result, having certainty about the tax rate makes life easier for taxpayers. Another benefit of proportional taxation is that it reduces wealthy tax evasion. When the wealthiest pay high tax rates while the middle and poor pay low rates, the wealthy will use every trick in the book to avoid paying taxes, resulting in less tax leakage. Another advantage of proportional tax is that it is simple to understand for both tax authorities and taxpayers, resulting in better implementation and acceptance by both.


The Drawbacks of Proportional Taxation

The most serious problem of proportional taxation is that it makes a major part of society, namely the middle and lower classes, feel deceived, feel that those with more money should pay more tax and those with less money should pay less tax, but because this system keeps tax rates the same for everyone, the majority of people in the country, who make up 99 percent of the population, are frustrated and angry.

Another disadvantage of proportional taxation is that it creates a huge disparity between rich and poor people because they are taxed at the same rate. This causes resentment, frustration, and, in the worst-case scenario, a revolt by the middle and lower classes against the country's affluent citizens and government. Another disadvantage of proportional taxation is that the government obtains less revenue than under other tax systems because the tax rate must be kept low to appease the poor and middle classes, resulting in a lower tax rate for the wealthy, resulting in revenue loss for the government.

Conclusion

Paying taxes is unavoidable. However, the tax structure in existence and the amount of money you earn decide the extent to which they have an impact. Proportional taxes have a bigger impact on low-income individuals because they pay a higher proportion of their income in taxes than other taxpayers.

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proportional tax, flat taxes, proportionate tax

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