progressività

Progressività refers to a principle where a greater proportional burden is placed on those with a greater capacity to bear it. This concept is most commonly applied in taxation, where higher earners pay a larger percentage of their income in taxes than lower earners. The idea is to create a more equitable distribution of the tax burden and to fund public services through contributions that reflect economic ability. Conversely, regressive systems place a smaller proportional burden on higher earners, often disproportionately affecting those with lower incomes. A proportional or flat tax system, where everyone pays the same percentage of their income, lies between these two extremes. The debate around progressivity often centers on fairness, economic efficiency, and the role of government in wealth redistribution. Different countries implement varying degrees of progressivity in their tax codes.