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proportional taxation system

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  • 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

  • TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… …   Encyclopedia of Judaism

  • taxation — The process of taxing or imposing a tax. See assessment; equalization; tax; withholding. @ double taxation The taxing of the same item or piece of property twice to the same person, or taxing it as the property of one person and again as the… …   Black's law dictionary

  • Taxation —    During the period of the Republic, many kinds of direct and indirect taxes were levied, for example, on consumption and lux ury articles and on property transfers. The provinceswere entitled to levy their taxes in view of their respective… …   Historical Dictionary of the Netherlands

  • proportional system — Taxation at a fixed and uniform rate in proportion to the amount of taxable property based upon a cash valuation. State ex rel. Foot v Bazille, 97 Minn 11, 106 NW 93. See apportionment; proportional representation …   Ballentine's law dictionary

  • 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

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

  • History of the English fiscal system — The history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the… …   Wikipedia

  • Electoral system of Australia — This article is about elections to the Australian Parliament. For elections to Australian states and territories, see Electoral systems of the Australian states and territories. For the method of voting known as the Australian ballot, see Secret… …   Wikipedia

  • Royal Commission on the Electoral System — The Royal Commission on the Electoral System was formed in New Zealand in 1985, and reported in 1986. The decision to form the Royal Commission was taken by the Fourth Labour government, after the Labour party had received more votes, yet won… …   Wikipedia

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