| 单词 | wealth tax |
| 释义 | wealth tax A tax based on the personal wealth of individuals. Collection of such a tax involves regular valuation of the individual's assets. This raises problems where the assets are not traded in regular markets, or where their market prices are subject to rapid fluctuations. It is also difficult to measure assets which are easily concealed, such as jewellery, bearer securities, or bank deposits in foreign tax haven. Actual wealth taxes tend to be levied at low rates on conservative valuations of restricted classes of assets. |
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