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Wat (wie) is proportional tax - definitie
Proportional tax
CONCEPT IN TAXATION
Proportional taxes; Proportional tax rate
A proportional tax is a tax imposed so that the tax rate is fixed, with no change as the taxable base amount increases or decreases. The amount of the tax is in proportion to the amount subject to taxation.
Hotel tax
TYPE OF TAX
Bed tax; Transient occupancy tax; Lodging tax; Visitors' tax
A hotel tax or lodging tax is charged in most of the United States, to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more. In addition to sales tax, it is collected when payment is made for the accommodation, and it is then remitted by the lodging operator to the city or county.
Sin tax
EXCISE OR SALES TAX SPECIFICALLY LEVIED ON GOODS DEEMED HARMFUL TO SOCIETY AND INDIVIDUALS (E.G. DRUGS, ALCOHOL, TOBACCO, COFFEE, SUGAR, CANDIES, SOFT DRINKS, FAST FOOD, GAMBLING, PORNOGRAPHY)
Sin taxes; Vice tax; Sin Tax; Punitive tax; Demerit tax; Health tax
A sin tax is an excise tax specifically levied on certain goods deemed harmful to society and individuals, such as alcohol, tobacco, drugs, candies, soft drinks, fast foods, coffee, sugar, gambling, and pornography. In contrast to Pigovian taxes, which are to pay for the damage to society caused by these goods, sin taxes are used to increase the price in an effort to lower demand, or failing that, to increase and find new sources of revenue.
Voorbeelden uit tekstcorpus voor proportional tax
1. If, like Gladstone and John Stuart Mill – who opposed early moves to graduate income tax – you think that higher earners need incentives, then you might favour proportional tax rates. (But a test of consistency is whether you then accept Mill‘s arguments – as some flat taxers do not – that unearned income, and inheritance, should also be taxed.) These days, everyone approves of incentives.