personal property tax
111wealth tax — noun A tax on personal property and capital • • • Main Entry: ↑wealth * * * wealth tax, British. a proposed annual tax on all of an individual s assets above a specified minimum, whether they produce income or not: »A wealth tax…has the… …
112wealth tax — ➔ tax1 * * * wealth tax UK US noun [C or U] TAX ► a tax on personal property and financial assets above a particular level: »The government will levy a wealth tax on those earning more than $100,000 a year …
113intangible property — Rights not related to physical things, being merely relationships between persons, natural or corporate, which the law recognizes by attaching to them certain sanctions enforceable in the courts. Curry v McCanless, 307 US 357, 83 L Ed 1339, 59 S… …
114legacy tax — A succession tax or duty on the passing of personal property by will. Knowlton v Moore, 178 US 41, 44 L Ed 969, 20 S Ct 747. An inheritance tax, rather than estate tax. Re Inman, 101 Or 182, 199 P 615, 16 ALR 675 …
115occupation tax — A tax imposed for the purpose of revenue only on persons pursuing a certain occupation, vocation, or profession, such as that of practicing law, as distinguished from the charging of a license fee in the course of the regulation of an occupation …
116use tax — noun A charge imposed on the use or possession of personal property …
117Self-invested personal pension — A Self Invested Personal Pension (SIPP) is the name given the type of UK government approved personal pension scheme, which allows individuals to make their own investment decisions from the full range of HM Revenue Customs (HMRC) approved… …
118Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …
119Council Tax — Taxation An aspect of fiscal policy …
120Regressive tax — A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. [ [http://www.merriam webster.com/dictionary/Regressive Webster] (3): decreasing in rate as the base increases (a… …
