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luxury tax

(Encyclopedia) luxury tax, levy on articles that are not essential to a normal standard of living. Such taxes may be imposed strictly for revenue purposes or they may be intended to discourage…

single tax

(Encyclopedia) single tax, any levy that serves as the government's only source of revenue. Generally, however, it is understood to mean a tax derived from economic rent and used as the sole source…

tax exemption

(Encyclopedia) tax exemption, immunity from the requirement of paying taxes. Federal, state, and usually local law provide exemption from taxation for a wide variety of organizations, usually not-for…

Carla's Song

Director:Kenneth LoachWriter:Paul LavertyDirector of Photography:Barry AckroydEditor:Jonathan MorrisMusic:George FentonProduction Designer:Martin JohnsonProducer:Sally HibbinShadow…

enterprise zone

(Encyclopedia) enterprise zone, designated geographical district in which resident businesses are legally entitled to receive special benefits from a government, established in economically depressed…

chattel

(Encyclopedia) chattelchattelchătˈəl [key], in law, any property other than a freehold estate in land (see tenure). A chattel is treated as personal property rather than real property regardless of…

Hardenberg, Karl August, Fürst von

(Encyclopedia) Hardenberg, Karl August, Fürst vonHardenberg, Karl August, Fürst vonkärl ouˈg&oobreve;st fürst fən härˈdənbĕrk [key], 1750–1822, Prussian administrator and diplomat, b. Hanover.…

Mishustin, Mikhail Vladimirovich

(Encyclopedia) Mishustin, Mikhail Vladimirovich, 1966–, Russian economist and political leader. Trained in systems engineering and economics, he was Russia's deputy tax minister (1998–2004), then…

publican

(Encyclopedia) publican [Lat.,=state employee], in ancient Rome, man who was employed by the state government under contract. As early as c.200 b.c. there was a class of men in Rome accustomed to…

embezzlement

(Encyclopedia) embezzlement, wrongful use, for one's own selfish ends, of the property of another when that property has been legally entrusted to one. Such an act was not larceny at common law…