ability-to-pay taxation

ability-to-pay taxation　纳税能力　

taxation in the form of a progressive tax.The ability-to-pay principle in taxation maintains that taxes should be levied according a taxpayer’s ability to pay.This progressive taxation approach places an increased tax burden on individuals，partnerships，companies，corporations，trusts and certain estates with higher incomes.The theory is that individuals who earn more money can afford to pay more in taxes.