TERMIUM Plus®

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YIELD TAX [5 records]

Record 1 2008-02-18

English

Subject field(s)
  • Investment
  • Taxation
DEF

A yield which is assessed after deduction of tax. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

CONT

The gross(pre-tax) yield on both bonds was 10. 00%. Smith explained that because the investor was in a high tax bracket, the after-tax yield would be improved by the switch, since more of the return would be provided by the capital gain on the deep discount bonds, on which a lower rate of tax applied(capital gains tax versus tax on income).

French

Domaine(s)
  • Investissements et placements
  • Fiscalité
DEF

Rendement d'un titre qui s'obtient en déduisant de l'intérêt brut l'impôt anticipé.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Sistema tributario
OBS

retorno neto: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 1999-10-08

English

Subject field(s)
  • Taxation
DEF

A tax is "apportioned" when the amount to be paid by the individual is determined by the apportionment among the whole body of taxpayers of a precalculated aggregate or yield.

French

Domaine(s)
  • Fiscalité
DEF

Impôt dont le produit total est fixé à l'avance par l'autorité qui lève l'impôt, puis réparti entre les assujettis proportionnellement aux bases d'imposition.

OBS

Dans les systèmes fiscaux modernes, les impôts de répartition ont presque totalement disparu au profit des impôts de quotité.

Spanish

Save record 2

Record 3 1994-01-13

English

Subject field(s)
  • Phraseology
  • Public Sector Budgeting
CONT

Deterioration in the revenue yield, due to numerous discretionary tax measures and flaws in the manufacturers’ sales tax, compounded the government's growing fiscal problem.

French

Domaine(s)
  • Phraséologie
  • Budget des collectivités publiques
CONT

La détérioration du rendement du régime fiscal, à cause de nombreuses mesures fiscales discrétionnaires et des lacunes de la taxe sur les ventes des fabricants, est venue aggraver le problème financier croissant du gouvernement.

Spanish

Save record 3

Record 4 1993-11-25

English

Subject field(s)
  • Taxation
  • Phraseology
CONT

Deterioration in the revenue yield, due to numerous discretionary tax measures and flaws in the manufacturers’ sales tax, compounded the government's growing fiscal problem.

French

Domaine(s)
  • Fiscalité
  • Phraséologie
CONT

La détérioration du rendement du régime fiscal, à cause de nombreuses mesures fiscales discrétionnaires et des lacunes de la taxe sur les ventes des fabricants, est venue aggraver le problème financier croissant du gouvernement.

Spanish

Save record 4

Record 5 1991-10-04

English

Subject field(s)
  • Taxation
  • Telecommunications
CONT

The 6 percent federal Telecommunications Programming Service Tax should be replaced with a flat-tax which would yield equivalent revenues.

French

Domaine(s)
  • Fiscalité
  • Télécommunications

Spanish

Save record 5

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