A Dictionary of Taxation, Second Edition
Simon James
- PREFACE
- PREFACE TO THE SECOND EDITION
- sacrifice approach
- safe harbour
- sales tax
- Sark lark
- save-as-you-earn
- saving
- SAYE
- schedules and the schedular system
- Schumpeter, Joseph Alois (1883–1950)
- scientific tariff
- S corporation
- SCR
- scutage
- SDLT
- SDRT
- secret commission
- securities transaction tax (STT)
- seigniorage
- selective employment tax (SET)
- self-assessment
- self-employment
- separate taxation
- settlement
- severance payment
- severance tax
- shadow economy
- sham
- shelters
- shifting of taxes
- short term capital gains
- Shoup Mission
- SI
- sideways tax relief
- simplicity
- single tax
- single tax movement
- sin taxes
- site value tax
- situs rule
- small business
- small business relief
- small companies rate (SCR)
- Smith, Adam (1723–90)
- smuggling
- social security contributions
- sociology
- soft loan
- sole trader
- son’s or daughter’s services allowance
- source principle of taxation
- Special Commissioners
- specific tax
- spendings tax
- spite effect
- split-rate system
- spreading
- SSAP
- s(ss)
- stabilisation function
- stakeholder pension
- stamp duty
- stamp duty land tax (SDLT)
- stamp duty reserve tax (SDRT)
- standard deductions
- state formula apportionment
- statutory tax rate
- STC
- stealth taxes
- stock appreciation relief
- strategic tax planning
- structured settlements
- submit
- subsidiarity
- subsidy
- substance over form
- substitution effect
- succession tax
- sumptuary taxes
- supply-side economics
- Supreme Court
- surtax
- surveyors of taxes
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
- sacrifice approach
- safe harbour
- sales tax
- Sark lark
- save-as-you-earn
- saving
- SAYE
- schedules and the schedular system
- Schumpeter, Joseph Alois (1883–1950)
- scientific tariff
- S corporation
- SCR
- scutage
- SDLT
- SDRT
- secret commission
- securities transaction tax (STT)
- seigniorage
- selective employment tax (SET)
- self-assessment
- self-employment
- separate taxation
- settlement
- severance payment
- severance tax
- shadow economy
- sham
- shelters
- shifting of taxes
- short term capital gains
- Shoup Mission
- SI
- sideways tax relief
- simplicity
- single tax
- single tax movement
- sin taxes
- site value tax
- situs rule
- small business
- small business relief
- small companies rate (SCR)
- Smith, Adam (1723–90)
- smuggling
- social security contributions
- sociology
- soft loan
- sole trader
- son’s or daughter’s services allowance
- source principle of taxation
- Special Commissioners
- specific tax
- spendings tax
- spite effect
- split-rate system
- spreading
- SSAP
- s(ss)
- stabilisation function
- stakeholder pension
- stamp duty
- stamp duty land tax (SDLT)
- stamp duty reserve tax (SDRT)
- standard deductions
- state formula apportionment
- statutory tax rate
- STC
- stealth taxes
- stock appreciation relief
- strategic tax planning
- structured settlements
- submit
- subsidiarity
- subsidy
- substance over form
- substitution effect
- succession tax
- sumptuary taxes
- supply-side economics
- Supreme Court
- surtax
- surveyors of taxes