ad valorem tax
ad valorem tax 从价税 按照对应税财产所估定或核定价值的一定比例征收的税，例如从价征收的不动产税和关税。与从量税〔specific tax〕相对。
ad valorem tax
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.]