A Dictionary of Taxation, Second Edition
Simon James
- PREFACE
- PREFACE TO THE SECOND EDITION
- CAB
- cakes, taxation of
- Canadian Tax Foundation
- canons of taxation
- capital allowances
- capital appreciation bond (CAB)
- capital consumption
- capital export neutrality
- capital gain
- capital gains tax
- capital goods
- capital income tax
- capitalisation
- capitalisation of profits
- capital levy
- capital loss
- capital tax
- capital transfer tax
- capitation tax
- carbon taxes
- carousel fraud
- carry over
- car tax
- Carter Commission
- cascade taxes
- cash accounting
- cash economy
- cash hoard stories
- CATA
- CBIT
- CCC
- C corporation
- census
- Centre 1
- certainty
- CGT
- Chancellor of the Exchequer
- charities
- charter
- Chartered Institute of Taxation
- chartered tax adviser (CTA)
- chattels
- child allowance
- child tax credit
- church tax
- CIT
- classical system of taxation
- classification of taxes
- claw back
- climate change levy
- close company
- code
- Colbert, Jean Baptiste (1619–83)
- collectors of taxes
- Colwyn Report
- Commissioners of Income Tax
- commodity tax
- community charge
- commutation
- commuter taxes
- competition
- complexity
- compliance
- compliance costs
- composite rate tax
- comprehensibility
- comprehensive business income tax (CBIT)
- comprehensive income tax (CIT)
- conduit company
- confidentiality
- congestion tax
- consolidated tax return
- consolidation act
- consumption tax
- contingent considerations
- contingent liabilities
- corporate income tax
- corporate taxation
- corporation
- corporation tax
- corrective tax
- corvée
- council tax
- council tax benefit
- countervailing duty
- credit, foreign tax
- ‘crisis of the tax state’
- critical tax theory
- cross-border shopping
- crowding out
- crummey trust
- CTO
- CTSA
- cumulation
- currency transaction tax
- current year basis of assessment
- custom house
- Customs and Excise
- Customs Co-operation Council (CCC)
- customs duties
- customs union
- CY
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
- CAB
- cakes, taxation of
- Canadian Tax Foundation
- canons of taxation
- capital allowances
- capital appreciation bond (CAB)
- capital consumption
- capital export neutrality
- capital gain
- capital gains tax
- capital goods
- capital income tax
- capitalisation
- capitalisation of profits
- capital levy
- capital loss
- capital tax
- capital transfer tax
- capitation tax
- carbon taxes
- carousel fraud
- carry over
- car tax
- Carter Commission
- cascade taxes
- cash accounting
- cash economy
- cash hoard stories
- CATA
- CBIT
- CCC
- C corporation
- census
- Centre 1
- certainty
- CGT
- Chancellor of the Exchequer
- charities
- charter
- Chartered Institute of Taxation
- chartered tax adviser (CTA)
- chattels
- child allowance
- child tax credit
- church tax
- CIT
- classical system of taxation
- classification of taxes
- claw back
- climate change levy
- close company
- code
- Colbert, Jean Baptiste (1619–83)
- collectors of taxes
- Colwyn Report
- Commissioners of Income Tax
- commodity tax
- community charge
- commutation
- commuter taxes
- competition
- complexity
- compliance
- compliance costs
- composite rate tax
- comprehensibility
- comprehensive business income tax (CBIT)
- comprehensive income tax (CIT)
- conduit company
- confidentiality
- congestion tax
- consolidated tax return
- consolidation act
- consumption tax
- contingent considerations
- contingent liabilities
- corporate income tax
- corporate taxation
- corporation
- corporation tax
- corrective tax
- corvée
- council tax
- council tax benefit
- countervailing duty
- credit, foreign tax
- ‘crisis of the tax state’
- critical tax theory
- cross-border shopping
- crowding out
- crummey trust
- CTO
- CTSA
- cumulation
- currency transaction tax
- current year basis of assessment
- custom house
- Customs and Excise
- Customs Co-operation Council (CCC)
- customs duties
- customs union
- CY