Target language: English
What is meant by "unique tax," "single tax" or Flat Tax (FT; which comes, in fact, from "flat rate tax") is a proportional income tax rate. Under the "unique tax" system, the taxation rate is constant and therefore identical to the marginal tax rate.
The implementation of a "unique tax" is, as a general rule, conceptually associated with the most exhaustive coverage of incomes possible as well as with an extensive discontinuation of subsidies and tax breaks, in order to affect tax revenues which would have been sufficient with a low tax rate.
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