Skattegradasjoner

Skattegradasjoner refers to the graduated structure of taxes where the tax rate increases as the taxable base grows, most often incomes. In such systems income is divided into brackets, and each bracket is taxed at a higher marginal rate than the previous one. This makes the overall burden rise more than proportionally with income. Skattegradasjoner are a common feature of progressive tax systems and are contrasted with flat taxes, where the same rate applies to all income, and with regressive taxes, which take a larger share from lower-income groups.

Mechanisms and tools in skattegradasjoner include marginal tax rates, brackets, and surtaxes that determine how much tax is owed at each level. Deductions, credits, and allowances can alter the tax base or reduce the liability, affecting the distributional outcome. Some systems index bracket thresholds to inflation to maintain real tax boundaries and prevent bracket creep.

Policy goals associated with skattegradasjoner are primarily equity and revenue sufficiency. By charging higher rates to higher incomes, the structure aims to lessen inequality, fund public services, and ensure stable government finances. Design choices, such as the number of brackets, rate levels, and threshold spacing, influence incentives to work, save, and invest, as well as administrative complexity.

Challenges and criticisms include complexity for taxpayers and administrators, potential distortions to labor and investment decisions, and the risk of bracket creep if thresholds do not keep pace with wages. Policymakers seek a balance between fairness, efficiency, and simplicity when configuring bracket structures and rates.

Globally, most tax systems employ some form of skattegradasjoner, with varying degrees of progressivity, bracket systems, and relief mechanisms.