(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。

• certification of transfers
• certification to federal court
• certification to state court
• certificats de coutume
• certified carrier
• certified check
• certified copy
• certified mail
• Certified Public Accountant/CPA
• certify
• certiorari
• certiorari facias
• cert money
• Certum est quod certum reddi potest.
• cervisarii
• cervisia
• cesionario
• Cessante causa, cessat effectus.
• Cessante ratione legis, cessat et ipsa lex.
• Cessante statu primitivo, cessat derivativus.
• Cessante statu primitivo, cessat derivatus.
• cessare
• Cessa regnare, si non vis judicare.
• cessavit per biennium
• cesser