lump sum tax

аккордный налог ;

Англо-Русский словарь финансовых терминов. 2000.

Смотреть что такое "lump sum tax" в других словарях:

  • Lump-sum tax — A lump sum tax is a tax that is fixed in amount no matter what the change in circumstance of the taxed entity. (A lump sum subsidy or lump sum redistribution is defined similarly.) It is a regressive tax, such that the lower income is, the higher …   Wikipedia

  • Lump sum — is a one time payment of money, as opposed to a series of also* Lump sum tax * Present value * Interest …   Wikipedia

  • lump sum — lump sums N COUNT A lump sum is an amount of money that is paid as a large amount on a single occasion rather than as smaller amounts on several separate occasions. ...a tax free lump sum of ₤50,000 at retirement age …   English dictionary

  • Lump-Sum Distribution — A one time payment for the entire amount due, rather than breaking payments into smaller installments. Some lump sum distributions receive special tax treatment. A commission check or a pension plan distribution because of the pensioner s death… …   Investment dictionary

  • lump-sum distribution — A single payment that represents an employee s interest in a qualified retirement plan. The payment must be prompted by retirement (or other separation from service), death, disability, or attainment of age 59 1/2, and must be made within a… …   Financial and business terms

  • Tax — Taxation An aspect of fiscal policy …   Wikipedia

  • tax-free — ˌtax ˈfree adjective TAX tax free income, investments, activities etc are not taxed: • Most municipal bonds are totally tax free. • He retired with a tax free lump sum (= single large amount of money ) of £80,000. tax free adverb …   Financial and business terms

  • lump — ▪ I. lump lump 1 [lʌmp] noun 1. take the/​your lumps informal to have some problems: • They took their lumps but they re on the road to profitability. 2. the lump …   Financial and business terms

  • sum — {{Roman}}I.{{/Roman}} noun 1 amount of money ADJECTIVE ▪ considerable, generous, good, great, handsome, hefty, high, large, not inconsiderable (esp. BrE) …   Collocations dictionary

  • Tax Increase Prevention and Reconciliation Act of 2005 — The Tax Increase Prevention and Reconciliation Act of 2005 (or TIPRA, USPL|109|222, USStat|120|345) was enacted on May 17, 2006. This bill prevents several tax provisions from sunseting in the near future. The two most notable pieces of the bill… …   Wikipedia

  • Tax-Free Savings Account - TFSA — An account that does not charge taxes on any contributions, interest earned, dividends or capital gains, and can be withdrawn tax free. Tax free savings accounts were introduced in Canada in 2009 with a limit of $5,000 per year, which is indexed… …   Investment dictionary


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