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Proportional tax is the taxing mechanism in which the taxing authority charges the same rate of tax from each taxpayer, irrespective of income. This means that lower class, or middle class, or upper class people pay the same amount of tax.

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A proportional tax, also referred to as a flat tax, is a tax in which the percentage of tax taken from a person's income remains the same, regardless of how much money he or she earns.

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