International swaps and derivatives Association (ISDA) is the association of swap dealers formed in 1985 to promote uniform practices in the writing, trading, and settlement proecdures of swaps and other derivatives.

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Regressive tax

A tax that tends to take a larger percentage of the incomes of lower income citizens than it takes from the incomes of higher income citizens. Examples: a poll tax, a flat percentage tax on only the first so many dollars of income (like the social security / national insurance contribution) or a sales tax on consumption items of common necessity (like groceries).

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