types:
single tax
a system of taxation in which a tax is levied on a single commodity (usually land)
departure tax
a tax that is levied when you are departing a country by land or sea or air
franchise tax
a tax that is imposed by states on corporations; it depends both on the net worth of the corporation and on its net income attributable to activities within the state
gift tax
a tax imposed on transfers of property by gift during the lifetime of the giver
direct tax
a tax paid directly by the person or organization on whom it is levied
indirect tax
a tax levied on goods or services rather than on persons or organizations
capitation
a tax levied on the basis of a fixed amount per person
proportional tax
any tax in which the rate is constant as the amount subject to taxation increases
degressive tax
any tax in which the rate decreases as the amount subject to taxation increases
rates
a local tax on property (usually used in the plural)
stamp duty,
stamp tax
a tax collected by requiring a stamp to be purchased and attached (usually on documents or publications)
pavage
a tax toward paving streets
transfer tax
any tax levied on the passing of title to property
special assessment
an additional tax levied on private property for public improvements that enhance the value of the property
bracket creep
a movement into a higher tax bracket as taxable income increases
estimated tax
income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability
FICA
a tax on employees and employers that is used to fund the Social Security system
land tax,
property tax
a capital tax on property imposed by municipalities; based on the estimated value of the property
hidden tax
a tax paid unwittingly by the consumer (such as ad valorem taxes)
poll tax
a tax of a fixed amount per person and payable as a requirement for the right to vote
supertax,
surtax
an additional tax on certain kinds of income that has already been taxed
duty,
tariff
a government tax on imports or exports
excise,
excise tax
a tax that is measured by the amount of business done (not on property or income from real estate)