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・ Prix de Guiche
・ Prix de l'Abbaye de Longchamp
・ Prix de l'Arc de Triomphe
・ Prix de l'Indochine
・ Prix de l'Opéra
・ Prix de l'Équerre d'Argent
・ Privilege of Parliament Act 1603
・ Privilege of peerage
・ Privilege of St Romain
・ Privilege revocation
・ Privilege revocation (computing)
・ Privilege revocation (law)
・ Privilege separation
・ Privilege sign
・ Privilege Style
Privilege tax
・ Privileged
・ Privileged (1982 film)
・ Privileged (TV series)
・ Privileged access
・ Privileged Altar
・ Privileged group
・ Privileged Identity Management
・ Privileged motion
・ Privileged partnership
・ Privileged pattern
・ Privileged Positions of Business and Science
・ Privileged presses
・ Privileged transit traffic
・ Privileges and Immunities


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Privilege tax : ウィキペディア英語版
Privilege tax
A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax.
Many taxes on businesses are characterized as privilege taxes. For example, Arizona's transaction privilege tax is a gross receipts tax on business. In the 1911 case of ''Flint v. Stone Tracy Co.'', the United States Supreme Court upheld the constitutionality of a corporate income tax, determining that it was an indirect tax on the privilege of doing business as a corporation. 〔(Oxford Companion to the US Supreme Court: Income Tax ), accessed on answers.com, April 30, 2011〕
==References==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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