User:Carpalim/Sandbox2

The comprehensive income tax system taxes all or most (cash) income less deductions (net income) according to the same rate schedule. This implies that wage and capital income are taxed at the same rates, usually according to a progressive rate schedule, and that the value to the taxpayers of the tax allowances increases with income.

Se also

 * Dual income tax
 * Semi-dual income tax
 * Flat tax
 * Expenditure tax