A Dictionary of Taxation, Second Edition
Simon James
- PREFACE
- PREFACE TO THE SECOND EDITION
- 401(k)
- 1040
- 1040EZ
- abatement
- ability to earn
- ability to pay approach
- absolute tax incidence
- abuse of law
- accelerated depreciation
- acceptable seal
- accessions tax
- accountant
- accounting
- accounting period
- accounting standards
- accretion
- accruals basis
- accumulated earnings tax
- ACE
- ACT
- active fiscal policy
- active income
- active trust
- actual incidence
- A-Day
- additional personal allowance
- additional voluntary contribution (AVC)
- adjudicator
- adjusted current earnings (ACE)
- adjusted gross income
- administration
- administrative costs
- administrative lag
- administrative review
- advance clearance
- advance corporation tax
- advance pricing arrangement
- advance ruling
- adventure in the nature of trade
- advertising tax
- age allowance
- agent
- aggregation basis of taxation
- AGI
- agricultural levy
- agricultural relief
- air passenger duty
- alcabala
- alcohol taxation
- alimony
- allocative function
- allowance for corporate equity (ACE)
- allowances
- alternative minimum tax (AMT)
- American Taxation Association (ATA)
- amnesty
- amortisation
- AMT
- announcement effect
- annual exemption
- annual return
- annuity
- anonymous letters
- anti-avoidance measures
- anti-dumping duty
- APA
- appeals
- apportionment
- appreciation
- arbitrage
- arm’s length
- artificial schemes
- artificial transaction
- art of taxation
- ash cash
- assessed taxes
- assessed valuation
- assessment
- asset
- assigned taxes
- Association of Taxation Technicians (ATT)
- ATII
- ATT
- attenuation charge
- audit
- audit trail
- aulnager
- Australasian Tax Teachers’ Association (ATTA)
- Australian Tax Research Foundation
- authorised methylator
- automatic stabilisers
- AVC
- average effective tax rate
- average tax rate
- averaging provisions
- aviation taxes
- avoidance
- avoir fiscal
- avoision
This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world.
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Further information
or login to access all content.- PREFACE
- PREFACE TO THE SECOND EDITION
- 401(k)
- 1040
- 1040EZ
- abatement
- ability to earn
- ability to pay approach
- absolute tax incidence
- abuse of law
- accelerated depreciation
- acceptable seal
- accessions tax
- accountant
- accounting
- accounting period
- accounting standards
- accretion
- accruals basis
- accumulated earnings tax
- ACE
- ACT
- active fiscal policy
- active income
- active trust
- actual incidence
- A-Day
- additional personal allowance
- additional voluntary contribution (AVC)
- adjudicator
- adjusted current earnings (ACE)
- adjusted gross income
- administration
- administrative costs
- administrative lag
- administrative review
- advance clearance
- advance corporation tax
- advance pricing arrangement
- advance ruling
- adventure in the nature of trade
- advertising tax
- age allowance
- agent
- aggregation basis of taxation
- AGI
- agricultural levy
- agricultural relief
- air passenger duty
- alcabala
- alcohol taxation
- alimony
- allocative function
- allowance for corporate equity (ACE)
- allowances
- alternative minimum tax (AMT)
- American Taxation Association (ATA)
- amnesty
- amortisation
- AMT
- announcement effect
- annual exemption
- annual return
- annuity
- anonymous letters
- anti-avoidance measures
- anti-dumping duty
- APA
- appeals
- apportionment
- appreciation
- arbitrage
- arm’s length
- artificial schemes
- artificial transaction
- art of taxation
- ash cash
- assessed taxes
- assessed valuation
- assessment
- asset
- assigned taxes
- Association of Taxation Technicians (ATT)
- ATII
- ATT
- attenuation charge
- audit
- audit trail
- aulnager
- Australasian Tax Teachers’ Association (ATTA)
- Australian Tax Research Foundation
- authorised methylator
- automatic stabilisers
- AVC
- average effective tax rate
- average tax rate
- averaging provisions
- aviation taxes
- avoidance
- avoir fiscal
- avoision