(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。

• extirpatione
• extocare
• extorsively
• extort
• extorting money, etc., by menaces
• Extortio est crimen quando quis colore officii extorquet quod non est debitum, vel supra debitum, vel ante tempus quod est debitum.
• extortion
• extortionate credit
• Ex tota materia emergat resolutio.
• extra
• extra allowance
• extra baggage
• extra commercia
• extra commercium
• extra compensation
• extract
• extracta curiae
• extraction
• extractor of the Court of Session
• extradition
• Extradition Act
• extradition treaty
• extradition warrant
• extra dividend
• extra-dotal property