1. Dole was the clear favorite among those who preferred a graduated tax . 2. This initiative replaces the previous Graduate Tax Exemption beginning January 1, 2008. 3. The Graduate Tax Program is designed to provide understanding of complex taxation issues. 4. Theodore Roosevelt advocated a graduated tax on inheritance in 1906. 5. Individuals are subject to federal graduated tax rates from 10 % to 39.6 %. 6. Graduated tax rates for testamentary trusts were also eliminated.7. Armey wants a flat tax rate of 17 percent to replace the graduated tax system. 8. Liberal Democrat leader and Deputy Prime Minister Nick Clegg has also backed a graduate tax . 9. Under a flat tax, the existing graduated tax rates would be replaced with a single rate. 10. The Universities and Colleges Union, a supporter of free higher education has criticised a graduate tax .
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