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单词 comprehensive income tax
释义 comprehensive income tax

An income tax for which the tax base consists not only of income but also of capital gains as well as other accretions of wealth, such as legacies. Although this is not a tax currently levied in the UK, tax theorists find it attractive since sometimes clear distinctions between income, capital gains, etc., are difficult to sustain.

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更新时间:2025/1/22 18:53:06