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vertical equity
释义
vertical equity
垂直的公平
与水平的公平(*horizontal equity)同为一种判定租税是否符合公平性的标准,指在经济地位上不相等的人(即具有不同的所得、财富或其他纳税能力者),应该缴纳不等数额的税,以使每个人的负担均能平等,达到真正的公平。
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更新时间:2025/12/15 4:59:20