A Dictionary of Taxation, Second Edition
Simon James
- PREFACE
- PREFACE TO THE SECOND EDITION
- FA
- factor of production
- factor tax
- fair market value
- fairness
- family quotient system
- fat tax
- federal tax
- female labour supply
- FIDs
- field audit
- FIFO
- file
- Finance Act
- financial transactions tax
- financial year
- fine-tuning
- first in, first out (FIFO)
- first tier tribunal
- first year allowance
- fisc
- fiscal
- fiscal architecture
- fiscal capacity
- fiscal comfort
- fiscal competition
- fiscal consolidation
- fiscal decentralisation
- fiscal disparities
- fiscal dividend
- fiscal domicile
- fiscal drag
- fiscal engineering
- fiscal equalization
- fiscal federalism
- fiscal fog
- fiscal history
- fiscal illusion
- fiscalist
- fiscal neutrality
- fiscal policy
- fiscal psychology
- fiscal sociology
- fiscal stance
- fiscal transparency
- fiscal welfare benefits
- fiscal year
- fishing expedition
- flat tax or flat rate tax
- flip flop schemes
- flypaper effect
- forcefield analysis
- foreign diplomats
- foreign direct investment
- foreign emoluments
- foreign tax credit system
- formal incidence
- form and substance
- formula apportionment
- franchise tax
- franked investment income
- free depreciation
- free pay
- fringe benefits
- fringe benefits tax
- FTII
- fuel duty
- FURBS
- FY
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
- FA
- factor of production
- factor tax
- fair market value
- fairness
- family quotient system
- fat tax
- federal tax
- female labour supply
- FIDs
- field audit
- FIFO
- file
- Finance Act
- financial transactions tax
- financial year
- fine-tuning
- first in, first out (FIFO)
- first tier tribunal
- first year allowance
- fisc
- fiscal
- fiscal architecture
- fiscal capacity
- fiscal comfort
- fiscal competition
- fiscal consolidation
- fiscal decentralisation
- fiscal disparities
- fiscal dividend
- fiscal domicile
- fiscal drag
- fiscal engineering
- fiscal equalization
- fiscal federalism
- fiscal fog
- fiscal history
- fiscal illusion
- fiscalist
- fiscal neutrality
- fiscal policy
- fiscal psychology
- fiscal sociology
- fiscal stance
- fiscal transparency
- fiscal welfare benefits
- fiscal year
- fishing expedition
- flat tax or flat rate tax
- flip flop schemes
- flypaper effect
- forcefield analysis
- foreign diplomats
- foreign direct investment
- foreign emoluments
- foreign tax credit system
- formal incidence
- form and substance
- formula apportionment
- franchise tax
- franked investment income
- free depreciation
- free pay
- fringe benefits
- fringe benefits tax
- FTII
- fuel duty
- FURBS
- FY