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1·A regressive tax, like the poll tax, takes proportionately more of a poor person's income.

像人头税一样，递减税占穷人收入的比例更大。

2·Kirk Smith, a professor at the University of California, Berkeley, calls climate change the world's biggest regressive tax: the poorest pay for the behaviour of the rich (see map).

加州伯克利大学的教授柯克·史密斯认为，气候改变是世界最大的递减税：最贫穷的国家支付了富国的费用。

3·It was concerns about how regressive the switch to a flat tax would be that caused Mr Forbes's campaigns to founder.

当年正是对于福布斯先生提出的单一税率累退性的担忧导致其竞选失败。