TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

IMPUESTO GASTO [1 record]

Record 1 2008-02-18

English

Subject field(s)
  • Taxation
DEF

Tax applied to that part of income not saved or invested, savings and investments being tax deductible. The idea was put forward by Lord Kaldor who considered it to be fairer than income tax.

OBS

expenditure tax: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Impôt qui grève la part du revenu qui n'est pas épargnée ou investie. L'épargne et l'investissement sont totalement déduits de l'assiette. Il a été appuyé par Kaldor qui le considérait plus juste que l'impôt sur le revenu.

OBS

impôt sur la dépense : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Impuesto que grava la parte de renta no ahorrada ni invertida. El ahorro y la inversión se deducen totalmente de la base imponible. Ha sido patrocinado por Kaldor, que lo considera más justo que el impuesto sobre rentas.

OBS

impuesto sobre el gasto: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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