(1)累进税
税率随纳税人收入的提高而提高。

(2)分级遗产税
根据继承人和被继承人关系的亲疏确定税率的遗产税。

• deserted premises
• desertion
• desertion and nonsupport
• Desertion and Nonsupport Act
• desertion by seaman
• desertion of the diet
• Desert Lands Act
• deshonra
• design
• designate
• designating petition
• Designatio justiciariorum est a rege；jurisdictio vero ordinaria a lege.
• designation
• designation of beneficiary
• designation of homestead
• designation plan
• designatio personae
• Designatio unius est exclusio alterius， et expressum facit cessare tacitum.
• designed
• designedly
• design patent
• design to kill
• De similibus ad similia eadem ratione procedendum est.
• De similibus idem est judicandum.
• desire