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Noun(1) an additional tax on certain kinds of income that has already been taxed
Verb(1) levy an extra tax on

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(1) In many states a temporary surtax on personal income taxes is probably the optimal answer, when contingency funds are inadequate and prudent spending reductions have been exhausted.(2) He raised school taxes and brought in a new surtax on expensive homes and vehicles.(3) If we are to have this quaint surtax on upward mobility, at least let's make it open and a boon to the community at large.(4) The surtax of 45 per cent to alleviate unemployment drove a wedge between rural France and Paris, further fuelling class tensions.(5) It's actually the same as if someone asked the City Council wherever Scalia lives to impose a special surtax on Scalia's property.(6) More than $50,000 in net taxable income is subject to an additional 3.35% surtax .(7) One has to wonder whether the Labour Party remembers who put the surtax on, who brought in asset testing against the elderly, and who removed the elderly as a priority from hospital waiting lists.(8) It increased the surtax to the highest level ever.(9) There is no draft to provide soldiers for the war, there is no income tax surtax to pay for the war, and neither is even remotely likely.(10) The Liberal budget reduced personal income, capital gains and corporate tax rates, and announced the phased elimination of a surtax on higher income Canadians, but it made no mention of the regressive Goods and Services Tax.(11) a 10 per cent surtax on incomes of more than $100,000(12) We are referring, of course, to the superannuation surtax and the actual level of superannuation payments.(13) Recently Mayor Pierre Bourque announced that the surtax on Montreal's downtown parking lots should be raised by 10 per cent.(14) The announcement of a 15 per cent surtax on cigarettes, oysters and live swine from the United States came Thursday, just as the European Union took similar measures.(15) One idea is a new surtax on production that would rise each year until the sum of royalties plus the surtax would equal 50%.(16) He was part of an administration that sold public assets and ruthlessly broke firm electoral pledges, such as that on the superannuation surtax .