Degressiivset

Degressiivset is a term that describes a type of tax system or economic policy where the tax rate decreases as the taxable amount increases. This is the opposite of a progressive system, where the tax rate increases with income or wealth. In a degressiivset system, those with higher incomes or greater wealth pay a smaller percentage of their income or wealth in taxes compared to those with lower incomes or less wealth.

This approach is sometimes advocated for economic stimulus, with the argument that lower tax burdens on higher earners and businesses encourage investment and job creation. However, critics often point out that degressiivset policies can exacerbate income inequality, as the wealthiest individuals and corporations benefit disproportionately while the tax burden shifts more heavily onto lower and middle-income groups. The implementation of degressiivset elements can vary, affecting income tax, corporate tax, or consumption taxes, and its economic and social consequences are a subject of ongoing debate among economists and policymakers. The term itself is not widely used in mainstream economic discourse in English-speaking countries, where alternative phrasing like "regressive tax" is more common, though "degressiivset" implies a more nuanced or specific application of regressive principles.