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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…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,…The Supreme Court: Taxing the Populace
Taxing the Populace The Supreme Court Taxing the Populace Taxes on Employee's Tip Income Gambling Taxes Collected at Native American Reservations Sales Taxes on Mail Orders As we discussed in…Income Tax by Country, 2004
Country Single person without children One-earner family with two children Australia 24.3% 24.3% Austria 10.8 8.1 Belgium 26.6 15.2 Canada 17.8 13.…value-added tax
(Encyclopedia) value-added tax (VAT), levy imposed on business at all levels of the manufacture and production of a good or service and based on the increase in price, or value, provided by each…tax shelter
(Encyclopedia) tax shelter: see tax exemption.estate tax
(Encyclopedia) estate tax: see inheritance tax.supply-side economics
(Encyclopedia) supply-side economics, economic theory that concentrates on influencing the supply of labor and goods as a path to economic health, rather than approaching the issue through such…luxury tax
(Encyclopedia) luxury tax, levy on articles that are not essential to a normal standard of living. Such taxes may be imposed strictly for revenue purposes or they may be intended to discourage…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…Trending
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