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Causation

Progressive Taxation as an Automatic Stabilizer

A progressive tax system enhances the automatic stabilization effect of taxation. During an economic expansion, rising incomes not only generate more tax revenue but also push individuals and corporations into higher marginal tax brackets. This causes tax liabilities to increase at a faster rate than income, creating a stronger dampening effect on aggregate demand and economic growth compared to a proportional tax system.

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Updated 2025-08-10

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