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proportional (flat) taxation

См. также в других словарях:

  • taxation — taxational, adj. /tak say sheuhn/, n. 1. the act of taxing. 2. the fact of being taxed. 3. a tax imposed. 4. the revenue raised by taxes. [1250 1300; < ML taxation (s. of taxatio) an appraising (see TAX, ATION); r. ME taxacioun < AF < ML, as… …   Universalium

  • Proportional tax — A proportional tax is a tax imposed so that the tax rate is fixed as the amount subject to taxation increases. [Sommerfeld, Ray M., Silvia A. Madeo, Kenneth E. Anderson, Betty R. Jackson (1992), Concepts of Taxation , Dryden Press: Fort Worth,… …   Wikipedia

  • Taxation in Switzerland — Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities. Switzerland is a tax haven due to its general low rate of taxation, its political stability as well as the various tax exemptions or reductions… …   Wikipedia

  • Flat tax — A flat tax (short for flat rate tax) is a tax system with a constant tax rate. [James, Simon (1998) A Dictionary of Taxation , Edgar Elgar Publishing Limited: Northampton, MA] Usually the term flat tax would refer to household income (and… …   Wikipedia

  • Double taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • No taxation without representation — Taxation An aspect of fiscal policy …   Wikipedia

  • Excess burden of taxation — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Consumption tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Tax rates around the world — Taxation An aspect of fiscal policy …   Wikipedia

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