comprehensive income tax — An income tax for which the tax base consists not only of income but also of capital gains as well as other accretions of wealth, such as legacies. Although this is not a tax currently levied in the UK, tax theorists find it attractive since… … Big dictionary of business and management
Dual income tax — The dual income tax system levies a proportional tax rate on all net income (capital, wage and pension income less deductions) combined with progressive tax rates on gross labour and pension income. This implies that labour income is taxed at… … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Comprehensive Income Policy Agreement — The Comprehensive Income Policy Agreement ( fi. tulopoliittinen kokonaisratkaisu, often called tupo ; sv. inkomstpolitiskt avtal) is a tri lateral treaty crafted by the Finnish government together with employees and employers trade unions. It is… … Wikipedia
Comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Comprehensive Income — The change in a company s net assets from nonowner sources over a specified period of time. Comprehensive income is a statement of all income and expenses recognized during that period. The statement includes revenue, finance costs, tax expenses … Investment dictionary
Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Massachusetts State Income Tax Repeal Initiative — Elections in Massachusetts Federal government Presidential elections 1972 · 2000 · 2004 · 2008 Presidential primaries … Wikipedia
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Tax — Taxation An aspect of fiscal policy … Wikipedia
Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… … Wikipedia