ad valorem tax

A tax imposed proportionally on the value of something (esp. real property), rather than on its quantity or some other measure. [Cases: Taxation 1. C.J.S. Taxation §§ 1–3, 5–6.]

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词条贡献者

资深译员Sheldon，毕业于亚洲顶尖的高级翻译学院，擅长翻译有关零售和消费品领域的法律文件。