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estate tax

(Encyclopedia)estate tax: see inheritance tax. ...

tax exemption

(Encyclopedia)tax exemption, immunity from the requirement of paying taxes. Federal, state, and usually local law provide exemption from taxation for a wide variety of organizations, usually not-for-profit, such as...

luxury tax

(Encyclopedia)luxury tax, levy on articles that are not essential to a normal standard of living. Such taxes may be imposed strictly for revenue purposes or they may be intended to discourage consumption of certain...

single tax

(Encyclopedia)single tax, any levy that serves as the government's only source of revenue. Generally, however, it is understood to mean a tax derived from economic rent and used as the sole source of public receipt...

excess profits tax

(Encyclopedia)excess profits tax, levy on any profit above a standard level. Chiefly a wartime phenomenon, it is intended to increase revenue during periods of distress and to prevent businessmen from taking unfair...

value-added tax

(Encyclopedia)value-added tax (VAT), levy imposed on business at all levels of the manufacture and production of a good or service and based on the increase in price, or value, provided by each level. Because the c...

stamp tax

(Encyclopedia)stamp tax, method of collecting duties on certain transactions by means of a validating stamp attached to the taxable instrument, which may be a judicial act, a commercial document, a transfer of prop...

Heseltine, Michael Ray Dibdin

(Encyclopedia)Heseltine, Michael Ray Dibdin hĕsˈəltīnˌ, hĕzˈ– [key], 1933–, British politician. After studying law at Oxford, he built a successful career in publishing before entering the House of Commo...

Gallup, George Horace

(Encyclopedia)Gallup, George Horace, 1901–84, American public opinion statistician, originator of the Gallup poll, b. Jefferson, Iowa. After teaching journalism at Drake Univ. (1929–31) and at Northwestern Univ...

Thatcher, Margaret Hilda Roberts Thatcher, Baroness

(Encyclopedia)Thatcher, Margaret Hilda Roberts Thatcher, Baroness, 1925–2013, British political leader. Great Britain's first woman prime minister, nicknamed the “Iron Lady” for her uncompromising political s...