WEALTH TAX

WEALTH TAX
Налог на богатство
Налог, которым облагаются активы, принадлежащие частному лицу, при их передаче бенефициарию. Налог используется государством с целью перераспределения богатства в обществе. В Великобритании в разное время он назывался по-разному: пошлина на наследство (estate duty), налог на перевод капитала (capital transfer tax) и существующий ныне налог на наследство (inheritance tax). Активы (недвижимость, акции, облигации и т.д.), стоимость которых не превышает Ј250 тыс., не подлежат обложению. С активов, стоимость которых выше Ј250 тыс., взимается налог на основе плоской налоговой ставки в 40%.

Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa. . 2010.

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Смотреть что такое "WEALTH TAX" в других словарях:

  • wealth tax — noun A tax on personal property and capital • • • Main Entry: ↑wealth * * * wealth tax, British. a proposed annual tax on all of an individual s assets above a specified minimum, whether they produce income or not: »A wealth tax…has the… …   Useful english dictionary

  • wealth tax — ➔ tax1 * * * wealth tax UK US noun [C or U] TAX ► a tax on personal property and financial assets above a particular level: »The government will levy a wealth tax on those earning more than $100,000 a year …   Financial and business terms

  • Wealth tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Wealth Tax — It is a tax based on the market value of assets that are owned. These assets include, but are not limited to, cash, bank deposits, shares, fixed assets, private cars, assessed value of real property, pension plans, money funds, owner occupied… …   Investment dictionary

  • wealth tax — A tax used in some European countries, not including the UK, consisting of an annual levy on wealth. In practice, the implementation of a wealth tax requires a clear identification of the assets to be charged and an unassailable valuation of… …   Big dictionary of business and management

  • wealth tax — A tax used in some European countries, not including the UK, consisting of an annual levy on assets. In practice, the implementation of a wealth tax requires a clear identification of the assets to be charged and an unassailable valuation of… …   Accounting dictionary

  • wealth tax — /ˈwɛlθ tæks/ (say welth taks) noun a tax that is levied on the base of wealth as distinct from income, usually applied to the value of the taxpayer s net assets above a certain threshold level …  

  • wealth tax — noun a tax levied on personal capital …   English new terms dictionary

  • wealth tax — / welθ tæks/ noun a tax on money, property or investments owned by a person …   Dictionary of banking and finance

  • Wealth Tax Act —    See Revenue Acts, 1935, 1936, 1938 …   Historical Dictionary of the Roosevelt–Truman Era

  • Wealth concentration — Wealth Concentration, also known as wealth condensation, is a process by which, in certain conditions, newly created wealth tends to become concentrated in the possession of already wealthy individuals or entities, a form of preferential… …   Wikipedia


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