regresif

Regresif is an adjective used mainly in economics and public policy to describe a relationship, policy, or tax system in which the burden or adverse effect increases or remains disproportionately heavy on lower-income groups as the scale of the transaction or policy grows. The term derives from the Latin regredi meaning to go back, and in modern usage is the counterpart of progressive and proportional.

In tax policy, a regressive system imposes a larger share of income from poorer households than from richer ones. This occurs with flat-rate taxes or fixed charges that do not adjust for ability to pay. Common examples include some consumption taxes (such as general sales taxes), user fees, or payroll taxes with caps. Because poorer households devote a larger portion of their income to goods and services taxed at a fixed rate, the relative tax burden is higher for them.

In other areas, regressive effects can arise from social welfare rules, energy or transportation pricing, and certain regulatory fees that do not scale with ability to pay. Critics argue that regressive policies widen income and wealth disparities and undermine social equity, while supporters may cite simplicity or administrative efficiency, or argue that indirect benefits offset some impacts.

Measurement of regressivity can be done through tax- or policy-specific indices; negative measures indicate regressive impact. Policy responses include moving toward progressive rates, broadening bases with exemptions for essentials, or providing targeted transfers or rebates to lower-income households.

Related concepts include progressive taxation and proportional taxation.