单词 | indirect tax |
释义 | > as lemmasindirect tax ‘Tax’ is the most inclusive term for these contributions, esp. when spoken of as the matter of taxation, and in such phrases as direct tax and indirect tax (see direct adj. 6e, indirect adj. 2c), including also similar levies for the support of the work of such local or specific bodies as county or municipal, councils, poor law or school boards, etc. But in British practice few of the individual imposts are called by the name, the most notable being the income-tax n., land-tax n., and property tax n. at property n. Compounds 3 (also dog tax n., match-tax, window tax n.), the rest being mostly styled ‘duties’, as excise, import, export, estate, house, stamp, death duties, etc. The ‘taxes’ levied by local bodies are usually called ‘rates’, e.g. borough, county, poor, school, water rate, etc. In U.S. ‘tax’ is more generally applied in ordinary language to every federal, state, or local exaction of this kind: cf. the combinations in senses Compounds 1, Compounds 2.extracted from taxn.1< as lemmas |
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