11. Above those limits, estates are subject to a graduated tax with a top rate of 55 percent. 12. Above those levels, estates are subject to a graduated tax with a top rate of 55 percent. 13. Free-market thinkers have criticised the graduate tax for not creating a market based element in higher education. 14. Today one person's estate must exceed $ 675, 000 at death for a graduated tax to apply. 15. Traditionalist supporters of graduated tax rates warn that simplification can be the enemy of fairness and justice. 16. Above those limits, estates are subject to a graduated tax , with a top rate of 55 percent. 17. The owners should be looking for some kind of graduated tax , rather than the system they have now. 18. A . I've never thought a steeply graduated tax code was progressive-- or even fair, for that matter. 19. A graduate tax was mooted before the introduction of top-up fees in the United Kingdom, but was ultimately rejected. 20. A graduate tax may not be perceived to be a debt in the same way as a student loan is.
