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regressive (adj.)

1630s; see regress + -ive. In reference to taxation, it is attested from 1889. Related: Regressively.

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Definitions of regressive from WordNet

regressive (adj.)
(of taxes) adjusted so that the rate decreases as the amount of income increases;
regressive (adj.)
opposing progress; returning to a former less advanced state;
From wordnet.princeton.edu