| 单词 | single-tax system |
| 释义 | single-tax system single-tax system A system of taxation in which there would be only one major tax, usually a comprehensive income tax, instead of several taxes, such as income tax, capital gains tax, and National Insurance, as in the UK. Arguments in favour of such taxes are that they should be less avoidable and should simplify administration. On the other hand the present variety of taxes is designed for a variety of purposes and flexibility may be lost in a single-tax system. See alsoflat tax. |
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