one-time tax

  • 101Marihuana Tax Act of 1937 — Marihuana Tax Act Marihuana Tax Act of 1937 Date enacted October 1, 1937 Legislation history Bill Pub. 238, 75th Congress, 50 Stat. 551 Bill citation …

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  • 102Progressive tax — A progressive tax is a tax imposed so that the tax rate increases as the amount subject to taxation increases. [ [http://www.merriam webster.com/dictionary/Progressive Webster] (4b): increasing in rate as the base increases (a progressive tax)] [ …

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  • 103European Union Value Added Tax — The European Union Value Added Tax ( EU VAT ) is the system of value added tax ( VAT ) adopted by member states in the European Union Value Added Tax Area. The European Union itself does not collect the tax, but member states of the European… …

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  • 104Bush tax cuts — Part of a series of articles on Unit …

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  • 105Poll tax — A poll tax, head tax, or capitation is a tax of a uniform, fixed amount per individual (as opposed to a percentage of income). When a corvée is commuted for cash payment, in effect it becomes a poll tax (and vice versa, if a poll tax obligation… …

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  • 106Wealth tax — Taxation An aspect of fiscal policy …

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  • 107Bottom of the harbour tax avoidance — was a form of tax avoidance used in Australia in the 1970s. Legislation (below) made it a criminal offence in 1980. The practice came to symbolise the worst of variously contrived tax strategies from those times. In its 1986/87 annual report, the …

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  • 108Currency transaction tax — For the more specific types of currency transaction taxes , see Tobin tax and Spahn tax. See also: Financial transaction tax A currency transaction tax is a tax placed on a specific type of currency transaction for a specific purpose. This term… …

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  • 109Uniformity and jurisdiction in U.S. federal court tax decisions — refers to an ongoing debate spanning many decades about achievement of uniformity and high quality decisions by federal courts when addressing tax controversies against the backdrop of multiple, regionally diverse courts with federal tax… …

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  • 110Land Tax Reform (Japan 1873) — The Japanese Land Tax Reform of 1873, or chisokaisei (地租改正?) was started by the Meiji Government in 1873, or the 6th year of the Meiji era. It was a major restructuring of the previous land taxation system, and established the right of private… …

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