TERMIUM Plus®

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FRANCHISE TAX [4 records]

Record 1 2002-09-26

English

Subject field(s)
  • Tort Law (common law)
OBS

... judgement... based on a finding that no portion of a Texas punitive damage award was apportionable income for Louisiana corporate income tax and franchise tax purposes.

French

Domaine(s)
  • Droit des délits (common law)
Key term(s)
  • dommage répartissable

Spanish

Save record 1

Record 2 1994-03-15

English

Subject field(s)
  • Environmental Economics
  • Environmental Law
CONT

National, state, provincial, and local tax exemptions for pollution control expenditures began to appear in about 1963, usually in the form of property tax and sales tax exemptions for pollution control equipment. Franchise and income tax credits and deductions and an accelerated amortization schedule tax allowance for pollution control facilities are among the forms of incentives provided.

French

Domaine(s)
  • Économie environnementale
  • Droit environnemental
DEF

Disposition qui contribue à la lutte contre la pollution.

OBS

Terme très général qui comprend autant les dispositifs que les règlements, les équipements que les services, etc.

Spanish

Save record 2

Record 3 1981-01-27

English

Subject field(s)
  • Taxation
OBS

(...) imagine our taxing away all the monopolist's profit by imposing on him a franchise tax of the right size.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 3

Record 4 1981-01-27

English

Subject field(s)
  • Taxation
OBS

The King taxes a monopolist a flat sum for his match-monopoly franchise-say $100 per day, no matter what he does.(...) If the monopolist successfully maximizes his profits before and after the tax and if nothing else changes and if he stays in business, the flat-sum tax will have absolutely no effect on price or output, but will be borne completely by the monopolist.

French

Domaine(s)
  • Fiscalité

Spanish

Save record 4

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