The proportional tax system refers to the same percentage of tax regardless of the taxpayer's earnings. Proportional tax is also called as a flat tax.
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Linear system has a proportional slope, which gives the system a straight line. And, a non-linear system has a non-proportional slope, which is represented by a non-straight line (usually a curved one). Feel free to edit if you think this is not to the point.
It is an expression, not an equation and so cannot be proportional nor non-proportional.
Directly proportional relationship is F=ma, F is directly proportional to a. Inversely proportional relationship is v=r/t, v is inversely proportional to t.
Disproportional.If instead you're looking for the antonym of directly proportional, that would be inversely proportional.
Your question is incomplete... proportional to WHAT?