Glossary entry (derived from question below)
German term or phrase:
Steuersubstrat
English translation:
tax base; tax revenue pool
German term
Steuersubstrat
4 +1 | tax revenue pool; national tax base | Adrian MM. (X) |
1 +1 | tax substrate | Jonathan MacKerron |
2 | taxable substance | Vito Smolej |
Feb 10, 2008 14:24: Adrian MM. (X) Created KOG entry
Feb 10, 2008 17:19: Steffen Walter changed "Field (specific)" from "Law (general)" to "Law: Taxation & Customs"
Proposed translations
tax revenue pool; national tax base
Note the Austrian trans. of Steuerbemessungsgrundlage in the 2nd web ref.
'Re: US Federal Corporate tax revenue observation...
February 06, 2008 01:31PM Registered: 2 years ago
Posts: 63
Coltrane Wrote:
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> As the rich get richer, they pay higher
> percentages of taxes. Those stats really
> illustrate the massive divide that continues to
> grow between the upper class and the increasingly
> non-existent middle class.
Right, that's a good point. It could be argued though that this was still a benefit for rich and poor alike because it increased the *tax revenue pool*. Had tax revenue actually decreased then it could have been argued that this was bad for the poor from a tax revenue standpoint. Apparently Bush set the tax rate on corporations at a more optimal level in the past.'
Das Steuersubstrat wird also in zunehmendem Mass von ... Das Steuersubstrat der juristischen Personen verzeichnet das höchste relative Wachstum aller ...
This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further ...
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