For the term related to tax incidence regarding flat progressivity, see
Proportional tax.
A flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base. It is not necessarily a fully proportional tax. Implementations are often progressive due to exemptions, or regressive
in case of a maximum taxable amount. There are various tax systems that
are labeled "flat tax" even though they are significantly different.
The defining characteristic is the existence of only one tax rate other
than zero, as opposed to multiple non-zero rates that vary depending on
the amount subject to taxation.
A flat tax system is usually discussed in the context of an income tax, where progressivity is common, but it may also apply to taxes on consumption, property or transfers.
https://en.wikipedia.org/wiki/Flat_tax
https://en.wikipedia.org/wiki/Category:Taxation_and_redistribution
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