Unit 14 Vocabulary — Taxes II

Adjective
Applicable
relating to, or having to do with
VAT is not applicable on education or training services.
Noun (thing)
Bracket
a set group with fixed upper and lower limits
As he earns over $400,000 a year, he is in the highest tax bracket and pays 39.6% income tax rate.
Noun (thing)
Burden
a large amount of money that you owe, or the responsibility to pay this money
Although he hired a tax specialist, his total tax burden couldn't be reduced.
Verb (infinitive)
Generate
to produce or create something
The company generated profits of 8 million despite the global recession.
Noun (thing)
Import duty
a tax placed on goods coming into one country from another
The US imposed a 35% import duty on tires from China to try and protect US motor workers jobs.
Adjective
In effect
to be active, or being used
There are over 14 different taxes in effect in the US at the moment.
Noun (thing)
Organ
an organization that works as part of a larger organization
Contacting the IRS can be difficult as it is often unclear which organ you should be dealing with.
Adjective
Per annum
annual or each year
His new salary is $42,000 per annum.
Proper noun (thing)
Progressive tax
a tax in which the rate of tax is higher on larger sums of money
The progressive system levies more tax against people with higher earnings.
Noun (thing)
Raw materials
a substance in its natural state which is used to make something in an industrial process
The company imports most of the raw materials from China as it is cheaper.
Noun (thing)
Regressive tax
a tax in which poor people pay a higher percentage of their income than rich people
Under regressive tax systems everyone pays the same rate up to a certain limit, regardless of their earnings.
Adjective
Retail
the activity of selling goods to the general public
The city has several shopping malls with a large retail industry.
Adjective
Subject to
to have or experience a particular thing (usually unpleasant)
All business transactions are subject to taxes.
Noun (thing)
Tariff
a tax on goods coming into or out of a country
Tariffs are commonly used in times of economic downturn to protect domestic industries.
Noun (thing)
Tax break
a legal means to pay less in taxes
A lot of businesses make charitable donations and take advantage of the tax breaks connected to them.
Noun (thing)
Tax reduction
an amount of money, not calculated on personal situation, that reduces tax payable
After the tax reduction was applied, he was left with a tax bill of only $1200.
Adjective
Wholesale
the activity of selling goods in large amounts to businesses which then sell on to the public
goods sold from one business to another, specifically for resale to public consumers