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单词 surtax
释义

surtaxn.

Brit. /ˈsəːtaks/, U.S. /ˈsərˌtæks/
Etymology: < French surtaxe: see sur- prefix and tax n.1
An additional or extra tax on something already taxed; spec. an additional income tax at higher rates charged on personal incomes above a certain value; = supertax n. Also attributive.A surtax on personal income was introduced in the U.S. in 1913. In the U.K. the designation surtax officially replaced super-tax in 1929; this tax was abolished in 1973 when a new graduated system of income tax was established.
ΘΚΠ
society > trade and finance > fees and taxes > impost, due, or tax > tax > [noun] > additional
superimposition1611
surtax1881
society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > income tax > additional
supertax1829
surtax1916
1881 Leeds Mercury 6 Apr. The reduction of the surtax on foreign spirits.
1888 Pall Mall Gaz. 24 Apr. 12/1 Champagne wine in the ordinary magnums, bottles, pints, and half pints will pay with duty and surtax 3s. 6d. per gallon.
1902 Spectator 2 Aug. 137/1 The local Treasuries are to receive a surtax upon the Customs.
1916 Yale Law Jrnl. Apr. 427 The Tariff Act of 1913..provides for levying, assessing and collecting an additional income tax. This additional tax is commonly known as a ‘surtax’.
1927 Rep. Comm. Nat. Debt & Taxation 416 in Parl. Papers (Cmd. 2800) XI. 371 In view..of the already complicated character of the present Income Tax and Super-tax,..we think it might be found convenient to raise the additional revenue..by the introduction of a special graduated Sur-tax applicable to investment income alone.
1930 C. H. Tolley Income Tax Irish Free State B Super-Tax..is assessed on the income-tax assessments of the preceding year. Sur-Tax, which came into force for the first time for 1928–29, is deferred income-tax for the same year (1928–29) and is based upon the assessed income of that same year in respect of which it is charged.
1940 Economist 20 Apr. 718/2 The average surtax-payer will have about £2,650 left.
1954 U.S. News & World Rep. 19 Mar. 102/3 Other changes..are provided in the massive tax bill. The normal tax and the surtax on personal income are combined.
1970 Money Which? Mar. 4/1 The Surtax Office will work out how much surtax you have to pay, on the basis of the information you give your Tax Inspector for income tax.
1978 Daily Tel. 12 May 2/4 The amendment..raised the point at which ‘surtax’ starts from £7,000 to £8,000 of taxable income.

Derivatives

ˈsurtax v. (transitive) to tax additionally, charge with a surtax.
ΘΚΠ
society > trade and finance > fees and taxes > impost, due, or tax > tax > taxation > levy (a tax) [verb (transitive)] > tax (a person or thing) > additionally
superimpose1611
surtax1906
1906 C. Bigg Wayside Sketches v. 126 (note) What we call Socialism now appears to be merely the right of the poor to surtax the rich.
1934 G. B. Shaw On the Rocks (new ed.) ii, in Too True to be Good 237 I shall get three and a half per cent..and on that..I shall be income-taxed and surtaxed.
1950 G. B. Shaw Farfetched Fables 96 To substitute cost-of-production prices..for prices loaded with enormous rents for the proprietors of London land and Seaham mines, not equivalently surtaxed.
This entry has not yet been fully updated (first published 1918; most recently modified version published online March 2022).
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n.1881
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更新时间:2025/3/4 20:15:52