Re:Apple announces changes to iOS, Safari, and the App Store...
by RayVR on Sunday January 28, 2024 @08:33PM
(#39171829)
So, if I understand what you are trying to say, it's a proportional tax.
It is not progressive unless for some reason you view the "cliff" this way, though it is not a true cliff in the traditional tax sense, since exceeding does not remove the benefit of the 1m/year download credit.
My argument that it is regressive is not based on it being "bad for the small guy", rather I was just pointing out that, as a regressive fee when looking at revenue/download, it will be very bad for small business.
A progressive tax means you pay more the more the measure you use for taxation goes up
A regressive tax means you pay more the more the measure you use for taxation goes down
Regressive does not definitionally mean “bad for the small guy” even though that is a deterministic consequence of a regressive tax
However the term progressive in this context is “value free” and simply an indication of the direction of relative increase in percentage given the increase or decrease in the taxable measure
In this case the progression is a cliff so not very incremental