regressive

Value added tax is often criticised as regressive because lower-income households spend a larger share of their income.增值税常被批评为具有累退性，因为低收入家庭将更大比例的收入用于消费。

The report highlighted how several proposed measures would have regressive distributional effects.该报告强调了多项拟议措施将如何产生累退的分配效应。