tax discount
11Original issue discount — (OID) is a type of interest that is not payable as it accrues. OID is normally created when a debt, usually a bond, is issued at a discount. In effect, selling a bond at a discount converts stated principal into a return on investment, or… …
12Council Tax — Taxation An aspect of fiscal policy …
13Income tax in the Netherlands — In the Netherlands there is an income tax, which since 2001 ( Wet inkomstenbelasting 2001 ) is roughly as follows. The fiscal year is the calendar year. No later than March citizens have to report their income of the previous year. The system… …
14De Minimis Tax Rule — A rule that states that capital gains tax must be paid on a bond if the bond was purchased at a discount to the face value in excess of a quarter point per year between the time of acquisition and maturity. The reason for the capital gains tax is …
15deep discount — A loan stock issued at a discount of more than 15% of the amount on redemption or, if less, at a discount of more than 1/2% for each completed year between issue and redemption. The discount will be treated as income accruing over the life of the …
16deep discount — A loan stock issued at a discount of more than 15% of the amount on redemption or, if less, at a discount of more than 1 2% for each completed year between issue and redemption. The discount will be treated as income accruing over the life of the …
17Social discount rate — is a measure used to help guide choices about the value of diverting funds to social projects. It is defined as “the appropriate value of r to use in computing present discount value for social investments” [Gruber, Jonathan (2007). Chapter 8:… …
18Poll 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… …
19Income tax in Australia — Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. Income received by individuals is taxed at progressive rates. Income derived …
20Negative income tax — Part of a series on Government Public finance …
