equal and uniform taxation

equal and uniform taxation

A tax system in which no person or class of persons in the taxing district ¡ª whether it be a state, city, or county ¡ª is taxed at a different rate from others in the same district on the same value or thing. [Cases: Taxation 39. C.J.S. Taxation ¡ì 26.]
How do Chinese legal professionals usually express the term equal and uniform taxation?
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