A single tax rate applied to an entire base is known as a (n) tax. When the base is divided into a series of monetary amounts, or brackets, and each bracket is taxed at a different rate, this system is known as a (n) tax.

A single tax rate applied to an entire base is known as a (n) tax. When the base is divided into a series of monetary amounts, or brackets, and each bracket is taxed at a different rate, this system is known as a Graduated Income Tax.

Explanation:

In a graduated income tax, the tax rates varies as the income changes. The opposite of gradual income tax is Flat tax (where all the incomes are taxed under the same rate). In United State the federal Government uses Progressive Graduated Income tax, in which the tax rate increase as the taxable amount increases