Tax such that the higher the income of the taxpayer the smaller the proportion or percentage paid in that tax. This contrasts with progressive tax, where the proportion paid rises as income increases, and proportional tax, where the proportion paid remains the same at all levels of income. Examples of regressive taxes in the UK are council tax and excise duty.
Black, red, and green are known as the ‘black liberation’ colours, recalling Jamaican black activist Marcus Garvey. Taken from the arms of Nyasaland, the sun indicates the dawning of a new era. Effective date: 6 July 1964.