linear. Following a straight line or having a single dimension. A linear relationship is one that is straightforward and direct, in contrast to a nonlinear relationship, which is complex and may involve feedback. A linear thinker might hold that a 20 percent increase in a tax rate would result in a 20 percent increase in tax collections, but such an increase is unlikely because taxpayers would be motivated by higher taxes to do more things to avoid being taxed at all, such as moving to a jurisdiction where the taxes are lighter.