noun
COLLOCATIONS FROM OTHER ENTRIES
the burden of taxation
▪ The burden of taxation falls more heavily on the poor.
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
corporate
▪ Rates of corporate taxation in Rates of tax on profits.
deferred
▪ The rest of their liabilities are raised through deposits from the general public, share capital and deferred taxation.
▪ Taxation Deferred taxation is accounted for to the extent that a liability or an asset is expected to crystallise.
direct
▪ For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.
▪ Some income will be taken in direct taxation, such as income tax and so will not be available for other uses.
▪ That is the policy which we have pursued consistently, with the result that direct taxation has come down substantially.
▪ Strictly speaking we should add the various National Insurance contributions to the total for direct taxation.
▪ Given the progressive nature of taxation, the proportion of earnings paid in direct taxation varies.
▪ In 1980-81 the highest 10% of earners paid approximately one-quarter of their earnings in direct taxation.
▪ National insurance contributions by individuals are also a form of direct personal taxation.
▪ A local income tax would give councils the power to jeopardise Britain's belated conversion to a belief in low direct taxation.
double
▪ The Commission wants to avoid unjustified double taxation of boats, and will be making proposals accordingly.
▪ Recall from Chapter 7 that the corporate income tax entails a problem of double taxation.
▪ The Commission argued that this was the best system because it would avoid both tax evasion and double taxation.
▪ Generally, however, double taxation treaties exist between countries which permit overseas residents to purchase their securities.
▪ Even the flow of dividends from one company to another depends upon the double taxation treaties between different states.
▪ Also, investors in countries without a double taxation agreement prefer euros.
▪ They would not escape tax for October 1985 to April 1986 at all; the special rules meant double taxation.
general
▪ A universal system of health insurance known as Medicare, funded from general taxation, was introduced in 1984.
▪ Some services are financed out of general taxation and are made available for all of us to consume.
▪ The alternative would be for the government to finance the state provision of broadcasting through general taxation.
heavy
▪ They also paid a substantial proportion of the increasingly heavy taxation the Elizabethan and Stuart campaigns on the Continent demanded.
▪ The hon. Gentleman does a valuable service by reminding us that Labour is committed to a policy of heavy redistributive taxation.
high
▪ The country will draw its own conclusion that under a Labour Administration there are great inefficiencies, high spending and high taxation.
▪ It was right, too, about the nation's fear of high taxation.
▪ Local communities are often unwilling to reflect rising costs of waste management in higher local taxation.
▪ Does he also agree that a minimum wage and higher taxation would lead to even greater unemployment?
▪ The money has to be raised by the government and this means high taxation levels, which are always unpopular.
▪ Contrary to Party philosophy, he advocated higher taxation of the wealthy.
▪ Success was penalised by high taxation.
▪ A combination of higher taxation and more rigorous academic standards led to a dearth of first-class amateurs.
increased
▪ He also maintained that increases in public expenditure would lead to increased taxation and higher unemployment.
▪ While he is at it, he might consult about increased levels of taxation, because secondary heads will not like that.
▪ Labour and the Liberals openly advocate increased taxation.
▪ If it does, it will mean increased taxation and even lower profits leading to less and less investment in industry.
independent
▪ Britain's savers and pensioners are just beginning to wake up to the possibilities of independent taxation of husbands and wives.
▪ These two characteristics are control over an independent source of taxation and the legitimacy conveyed by popular election of the local council.
▪ Since the change to independent taxation in April 1990, husband and wife are assessed separately for tax.
▪ The text has also been brought up to date where the rules have changed in recent years - for example, in relation to independent taxation.
▪ We have introduced independent taxation of husbands and wives, giving married women full eligibility for tax allowances.
▪ This continues to apply not withstanding the introduction of independent taxation from 6 April 1990.
▪ Happily, since the introduction of independent taxation the system has become very much easier to understand.
indirect
▪ For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.
▪ For individuals, the costs of maintaining a safe environment are, however, by no means all in the category of indirect taxation.
▪ It might be useful to consider in more general terms the advantages and disadvantages of direct and indirect systems of taxation.
▪ Sales taxes are another form of indirect taxation popular in the South.
▪ As for indirect taxation, estimated Engel curves relate the expenditure of groups of households on taxed goods to total expenditure.
▪ The recent shift towards indirect taxation would have lowered even further the position of this country in the comparative scene.
▪ The government's budget was strengthened by increased customs revenue and more particularly by a spectacular rise in indirect taxation.
▪ Comprehensive statutes deal with the direct and indirect taxation of individuals and companies.
legal
▪ Appeal allowed. Legal aid taxation of appellants' costs.
▪ Appeal dismissed. Legal aid taxation.
▪ No order for costs. Legal aid taxation.
▪ It covers legal and taxation notes for musicians, as well as advice on recording contracts and other session engagements.
▪ Although these communications are not legally binding, they do give member states strong guidance on legal and taxation issues.
▪ Appeal dismissed with costs, not to be enforced without leave of the court. Legal aid taxation of appellant's costs.
▪ Award Title: Legal form and taxation of small firms: a new regime?
local
▪ The other part is what has already been done - the massive and permanent shift in funding from local to central taxation.
▪ Surely we should treat the entire country fairly when introducing a local taxation system.
▪ The redistributive aspects of local taxation, however, were quite different.
▪ This increase in the Community Charge in major urban areas resulted in a general dissatisfaction with this form of local taxation.
▪ They did not consider the introduction of a poll tax in their review of sources of local taxation.
▪ All this activity did little or nothing to reduce the level of local taxation.
▪ Local communities are often unwilling to reflect rising costs of waste management in higher local taxation.
▪ An interesting exercise is to analyse current and possible forms of local taxation against this checklist.
low
▪ He announced large increases in spending on social welfare, education and the environment while stressing his commitment to low taxation.
▪ The objective here is to take a turn on a transaction that is subject only to a low rate of taxation.
▪ A local income tax would give councils the power to jeopardise Britain's belated conversion to a belief in low direct taxation.
▪ We are the only party that understands the need for low taxation.
▪ A new political atmosphere was created where minimal government, budget-cutting and low taxation had become the norm.
▪ Britain's flexible labour market and low taxation helped push unemployment and inflation to the lowest level for a generation.
▪ North Sea oil and gas are enjoying a record expansion thanks to our policies of deregulation and low taxation.
▪ Resolutions continued to call for further economies and lower taxation, so the government got no credit for what it had done.
personal
▪ Too large an increase in personal taxation could lose them votes and deny them further ministerial office.
▪ Since 1950, all increases in personal taxation have fallen on married couples with children.
▪ It wants the money spent on public infrastructure, providing lucrative contracts for business. Personal taxation has not grown evenly.
▪ Cuts in personal and business taxation and social insurance levies are a top priority, to revive weak investment.
▪ Given the limited experience with actual personal expenditure taxation, empirical evidence is lacking.
▪ The major Inland Revenue tax is personal income taxation whose yield is a quarter of total revenue raised.
▪ First, they wish to be seen to be reducing personal taxation.
▪ It does not matter whether the overall burden of tax increases, as long as they are seen to be reducing personal taxation.
progressive
▪ Under a system of progressive income taxation, there are few apriori sustainable generalizations about the labour supply consequences of taxation.
▪ Now Smith had rather little to say about whether this impartial spectator favored progressive taxation.
▪ Many of these changes have been directly related to progressive taxation, transfer payments and high levels of employment.
▪ Given the progressive nature of taxation, the proportion of earnings paid in direct taxation varies.
▪ The banding system is a move towards progressive taxation, which I welcome.
redistributive
▪ It is not that redistributive taxation is wrong, or should not be a core part of any left programme.
▪ However, this can only be done by increasing public expenditure or redistributive taxation.
▪ The hon. Gentleman does a valuable service by reminding us that Labour is committed to a policy of heavy redistributive taxation.
royal
▪ Burdensome as royal taxation was during the war, the clergy were mercifully free of papal taxation except on two occasions.
■ NOUN
income
▪ These other possible connections to income taxation require separate investigation for a fuller picture to be painted.
▪ Under a system of progressive income taxation, there are few apriori sustainable generalizations about the labour supply consequences of taxation.
▪ The major Inland Revenue tax is personal income taxation whose yield is a quarter of total revenue raised.
▪ Despite the evidence, the Conservative government in the 1980s has been determined to lower income taxation to offset its disincentive effects.
▪ Finally, it is worth considering the incidence of personal income taxation.
▪ Taxation Tin the circular flow has been interpreted as income taxation and is the difference between gross and disposable income.
▪ Other forms of taxation may be introduced as well, but for the sake of simplicity we will confine our discussion to income taxation.
policy
▪ It was because they are afraid of the public learning the truth about Labour's taxation policies.
▪ We will publish a draft Budget four months before the final version, to promote open discussion of economic and taxation policy.
▪ It was muffled on trade-union reform and taxation policy.
▪ Apparently, vast numbers of ordinary folk didn't agree, and that no doubt was connected with taxation policy.
rate
▪ Finally governments have also to bear in mind taxation rates in other countries when framing their own policies.
▪ There are, obviously, a multitude of factors that affect people's work effort apart from taxation rates.
▪ Average taxation rates would then be lower than Labour rates, but higher than Conservative rates.
system
▪ It had no national coinage and possibly no taxation system.
▪ Surely we should treat the entire country fairly when introducing a local taxation system.
▪ Pay-as-you-go means that the present pension benefits are provided through the taxation system.
▪ The taxation system was restructured to favour export-oriented companies and to provide incentives for investment.
▪ We have all talked about finding a fair local government taxation system.
▪ The taxation system must be reformed and investment made in infrastructure.
▪ It is thus important to see the influence of the taxation system on work incentives in this wider perspective.
▪ Those are good principles for any taxation system.
■ VERB
finance
▪ If more were financed privately then taxation could be reduced and incentives increased accordingly.
▪ Table 16-4 shows that most government spending is financed through taxation.
▪ The overwhelming bulk of state spending, then, was financed by taxation.
▪ Some services are financed out of general taxation and are made available for all of us to consume.
▪ But such subsidies have to be financed out of taxation.
increase
▪ A Budget for all seasons Norman Lamont has laid out plans to increase taxation without nipping recovery in the bud.
▪ Does he appreciate the nonsense of the proposal to increase taxation at this time of economic difficulty?
▪ But what matters is the ratio between a state's debt service requirements and its ability to increase its cashflow via taxation.
▪ Parties associated with policies of increasing taxation and growing public expenditure appeared to be less popular at the ballot box.
introduce
▪ Surely we should treat the entire country fairly when introducing a local taxation system.
▪ We have introduced independent taxation of husbands and wives, giving married women full eligibility for tax allowances.
▪ Note that an attempt to introduce universal marginal benefit taxation implies the acceptance of the statusquo.
pay
▪ Mr. Ashton How many welfare benefits have been cut and how many freezes have been imposed to pay for taxation cuts?
▪ The applicant pays the costs of taxation if the bill is reduced by one-sixth or less.
▪ What is the rationale of ability-to-#pay taxation?
▪ If a firm has earnings from overseas, it will generally have to pay overseas taxation on them.
▪ Why does it exist? 5 Distinguish clearly between the benefits-received and the ability-to-#pay principles of taxation.
▪ However, no direct benefit accrues to individuals who do not pay taxation.
provide
▪ Pay-as-you-go means that the present pension benefits are provided through the taxation system.
raise
▪ How much should the government raise in taxation?
▪ In almost every year since 1945 the government has spent more than it has been willing or able to raise via taxation.
reduce
▪ These changes have reduced the burden of taxation on the wealthy considerably.
▪ Similarly, if it chose to reduce taxation, that too would be democratically justified.
▪ Hills points out that the government has failed in its stated aim of reducing the level of taxation.
▪ First, they wish to be seen to be reducing personal taxation.
▪ I supported the move to reduce taxation.
▪ It does not matter whether the overall burden of tax increases, as long as they are seen to be reducing personal taxation.
▪ Some seek electoral popularity successfully by promising and attempting to cut public budgets and reduce taxation.
▪ Conservative Governments have reduced the taxation on savings.
EXAMPLES FROM OTHER ENTRIES
▪ How do I protect my investments from taxation?
EXAMPLES FROM CORPUS
▪ Can the right hon. Gentleman explain how the costs of extending national insurance or raising taxation will help employment?
▪ He also maintained that increases in public expenditure would lead to increased taxation and higher unemployment.
▪ No order for costs save legal aid taxation.
▪ That perhaps gives us some idea of what the regional taxation profile will look like.
▪ The landowners were able to express their views on problems of internal security, foreign affairs, and taxation increases.
▪ Yet after 1337 no further papal taxation was levied until 1362.