It will come as a rude shock when their salary or income-tax refund cannot be cashed.

如果他们的薪水或所得税返还不能兑现，那对他们将是一个晴天霹雳。

《柯林斯英汉双解大词典》

He favours a voluntary cap-and-trade system for curbing carbon emissions, which is like arguing for a voluntary income tax. As it happens, he favours a voluntary income tax, too.

他赞成用一种自愿的碳交易体制来降低碳排放，这有些像自愿为自己的收入纳税。

youdao

It has, for example, no state income tax.

举例来说，德州就不征所得税。

youdao

The personal income tax is not simple; it's not just a flat rate on your income, it depends on the type of income.

个人所得税计税方法并不简单,并不是统一的征收税率,而是取决于你收入的类型

耶鲁公开课 - 金融市场课程节选

The personal income tax is levied on individuals and these individuals have to pay it.

个人所得税是面向个人征收的,并且每个人必须支付

耶鲁公开课 - 金融市场课程节选

The personal tax on dividends-- of course it depends also on your tax bracket and your income; I'm going to talk about the highest tax bracket.

个人股息税税率是...,它取决于你所处地的税率级别和你的收入,我想谈下最高税率

耶鲁公开课 - 金融市场课程节选

Which is that much of that cash pile is offshore and would be subject to the high corporate income tax if it were returned to shareholders, who would then pay tax again on that income.

FORBES: David Einhorn's Rather Trivial Victory Over Apple

It was rejected by the Constitutional Council on Saturday because, unlike other forms of income tax, it was to be applied to individuals rather than households.

BBC: Hollande vows to revive French supertax

Some highlights of the Roadmap: Replace Medicare with a voucher-based system, get rid of the corporate income tax and replace it with a consumption tax, offer a simplified income tax system and personal investment accounts as an alternative to the current Social Security system.

FORBES: Should Rep. Paul Ryan's Roadmap Be Taken Seriously? Weigh In.