A Dictionary of Taxation, Second Edition
Simon James
General Reference
- Published in print:
- 01 Jan 2012
- ISBN:
- 9781849801225
- eISBN:
- 9781781002575
- Pages:
- 320
- PREFACE
- PREFACE TO THE SECOND EDITION
- daily adjustable tax exempt securities
- daisy-chain scheme
- Danegeld
- daughter’s services allowance
- daylight robbery
- DDP
- DDU
- deadweight loss
- death duties
- debt dumping
- deduction at source
- deductions
- deed of covenant
- deep discount bonds
- deferral of taxation
- deferred earnings
- deferred taxation
- deflection of tax liability
- delinquent tax
- democracy
- departure prohibition order
- departure tax
- dependent relative allowance
- depletion allowances
- deposit interest retention tax
- depreciation
- desk audit
- destination principle
- deterrent taxes
- development land tax
- differential tax incidence
- direct tax
- DIRT
- disclosure
- discovery
- discovery assessment
- discretionary trust
- disincentive effect
- disincorporation
- displacement effect
- disposable income
- disposal
- distortion
- distortionary tax
- distraint
- distribution function
- DIT
- dividend deduction system
- dividends
- dividend stripping
- divorce
- Domesday Book
- domestic corporation
- domicile
- domicile of choice
- domicile of origin
- double taxation
- double taxation of dividends
- double taxation of savings
- double taxation relief
- drawings
- DTR
- dual income tax
- dual residence
- Duke of Westminster ‘principle’
- Dutch sandwich
- dutiable goods
- duty
- duty-free shop
- duty-free zone
- dynamic tax models
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
- daily adjustable tax exempt securities
- daisy-chain scheme
- Danegeld
- daughter’s services allowance
- daylight robbery
- DDP
- DDU
- deadweight loss
- death duties
- debt dumping
- deduction at source
- deductions
- deed of covenant
- deep discount bonds
- deferral of taxation
- deferred earnings
- deferred taxation
- deflection of tax liability
- delinquent tax
- democracy
- departure prohibition order
- departure tax
- dependent relative allowance
- depletion allowances
- deposit interest retention tax
- depreciation
- desk audit
- destination principle
- deterrent taxes
- development land tax
- differential tax incidence
- direct tax
- DIRT
- disclosure
- discovery
- discovery assessment
- discretionary trust
- disincentive effect
- disincorporation
- displacement effect
- disposable income
- disposal
- distortion
- distortionary tax
- distraint
- distribution function
- DIT
- dividend deduction system
- dividends
- dividend stripping
- divorce
- Domesday Book
- domestic corporation
- domicile
- domicile of choice
- domicile of origin
- double taxation
- double taxation of dividends
- double taxation of savings
- double taxation relief
- drawings
- DTR
- dual income tax
- dual residence
- Duke of Westminster ‘principle’
- Dutch sandwich
- dutiable goods
- duty
- duty-free shop
- duty-free zone
- dynamic tax models