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in ordine de regres = in regression order

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Note added at 1 hr (2009-04-03 18:18:17 GMT)
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suma incasata in ordine de regres - amount received in the order of regression

A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases.[1][2][3][4][5] In simple terms, a regressive tax imposes a greater burden (relative to resources) on the poor than on the rich — there is an inverse relationship between the tax rate and the taxpayer's ability to pay as measured by assets, consumption, or income. "Regressive" describes a distribution effect on income or expenditure, referring to the way the rate progresses from high to low, where the average tax rate exceeds the marginal tax rate.[6][7] It can be applied to individual taxes or to a tax system as a whole; a year, multi-year, or lifetime. Regressive taxes attempt to reduce the tax incidence of people with higher ability-to-pay, as they shift the incidence disproportionately to those with lower ability-to-pay. The opposite of a regressive tax is a progressive tax, where the tax rate increases as the amount subject to taxation increases.[8][9][10][11] In between is a flat or proportional tax, where the tax rate is fixed as the amount subject to taxation increases.

The term is frequently applied in reference to fixed taxes, where every person has to pay the same amount of money. The regressivity of a particular tax often depends on the propensity of the tax payers to engage in the taxed activity relative to their income. In other words, if the activity being taxed is more likely to be carried out by the poor and less likely to be carried out by the rich, then the tax may be considered regressive. To determine whether a tax is regressive, the income-elasticity of the good being taxed as well as the income-substitution effect must be considered. It is possible for a tax to be regressive but result in a progressive effect, and vice versa — as the poor tend to gamble more than the rich, a progressive tax on lotteries could be regressive in its effect; as the rich tend to own more debt instruments than the poor, a regressive tax could have progressive overall effects.

http://en.wikipedia.org/wiki/Regressive_tax

http://financial-dictionary.thefreedictionary.com/Regressive...

http://www.cambridge.org/catalogue/catalogue.asp?isbn=052182...