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词汇 Increment Value Duty
分类 英语词汇 英语翻译词典
释义

Increment Value Duty

英语百科

Increment Value Duty

Increment value duty was a UK tax based on The Finance (1909-1910) Act (10 Edw. VII, c.8) in response to the unequal ownership of land in the early 20th century. The tax was based on the increase in value of property due to public expenditure on roads, drainage, building of parks etc., described as unearned increment.

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