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regressive tax (H2)<br />A tax falling disproportionately on lower income groups. If there is regression as INCOME decreases, the AVERAGE RATE OF TAX increases. Many INDIRECT TAXES, e.g. EXCISE DUTIES and sales taxes, are regarded as regressive, but the extent to which they are depends on the consumption patterns of different income groups. POLL TAXES are the simplest case of regression.
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<strong>MOBIUS</strong> – Missouri Bibliographic Information User system, a consortium of academic libraries. May be found on the world wide web at
http://mobius.missouri.edu/.
<strong>Central Processing System (CPS)</strong> – A company that is contracted by the U.S. Department of Education to process the Free Application for Federal Student Aid (FAFSA).
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