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n Spain (as is the case in most Western countries), fairness equates with a progressive taxation system. Among the public, however, fairness does not always equate to the simplistic concept that persons with higher incomes should pay a higher statutory tax rate as income levels rise (progressive taxation), as opposed to proportional taxation (a flat rate regardless of income level). The public frequently perceives the concept of fairness in relation to income taxes in two additional contexts.

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