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income tax
(Encyclopedia)income tax, assessment levied upon individual or corporate incomes. Although personal incomes were occasionally taxed in medieval Italian cities, the income tax is essentially a modern form of taxatio...corporation tax
(Encyclopedia)corporation tax, imposts levied by federal, state, or local governments against corporations, their income, or their peculiar attributes, such as charters, capitalization, dividends, and franchises. I...tax exemption
(Encyclopedia)tax exemption, immunity from the requirement of paying taxes. Federal, state, and usually local law provide exemption from taxation for a wide variety of organizations, usually not-for-profit, such as...Individual Retirement Account
(Encyclopedia)Individual Retirement Account (IRA), tax-sheltered retirement plan, originally created (1974) to assist individuals not covered by company pensions. Under the U.S. tax law of 1981, IRA provisions were...Internal Revenue Service
(Encyclopedia)Internal Revenue Service (IRS), division of the U.S. Treasury Dept. that is responsible for the assessment and collection of most federal taxes, except those relating to alcohol, tobacco, firearms, an...Pigou, Arthur Cecil
(Encyclopedia)Pigou, Arthur Cecil pĭˈgo͞o [key], 1877–1959, British economist, grad. King's College, Cambridge. He was a lecturer at University College, London, and at Cambridge. He was professor of political ...Wilson, William Lyne
(Encyclopedia)Wilson, William Lyne, 1843–1900, American legislator, cabinet member, and university president, b. Jefferson co., Va. (now in W.Va.). He was a private in the Confederate army in the Civil War, and a...Pendergast, Thomas Joseph
(Encyclopedia)Pendergast, Thomas Joseph, 1872–1945, American political boss, b. St. Joseph, Mo. After holding minor political offices (1899–1910) in Kansas City, Mo., he became the acknowledged Democratic leade...capital levy
(Encyclopedia)capital levy, form of taxation by which the government takes part of the capital of any person or business, as distinguished from a tax on personal or business income. It is usually applied to all cap...Wells, David Ames
(Encyclopedia)Wells, David Ames, 1828–98, American economist, b. Springfield, Mass., grad. Williams, 1847, and Lawrence Scientific School, Cambridge, Mass., 1851. Early in life he wrote several popular books on s...Browse by Subject
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