These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively.

这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。

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The new tax laws should act as a stimulus to exports.

新税法应该能促进出口。

《牛津词典》

High marginal tax rates may act as a disincentive to working longer hours.

边际税率过高也许会抑制加班时间。

《柯林斯英汉双解大词典》

However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.

但在2003年这些都变了,2003年颁布的《就业与进一步减税协调法案》,将股利的税率减至15%,与资本收益的征税率相同

耶鲁公开课 - 金融市场课程节选

The Tax Reform Act of 1986 made DPPs much less valuable to investors, and so a lot of wealthy people switched from DPPs to REITs.

986年的税制改革法案,使得DPP对投资者不再那么有价值,所以很多富人从DPP转向REITs

耶鲁公开课 - 金融市场课程节选

Ready for how simple filing a tax return under the Flat Tax Act is?

FORBES: Death Is Much Less Complicated Than The U.S. Tax Code

Specifically, CTJ would like to see S. 3533, The Responsible Estate Tax Act, enacted.

FORBES: CTJ Supports Billionaire Estate Surtax

That is what happened with the tax act that Congress passed on Dec. 17, 2010.

FORBES: Two Ways Congress Should Spur Charitable Giving For Sandy Relief