#charge.liabilities  financial liabilities (such as a tax); "the charges against the estate"
  supertype:  #liabilities__liabilitie  ('!' replaced by '-' since a liability (e.g. a loan) for someone may be seen as an asset by another or even the same person (e.g. a credit))$ anything that is owed to someone else
  subtype:  #levy  a charge imposed and collected
     subtype:  #tax__revenue_enhancement  charge against a citizen's person or property or activity for the support of government
        subtype:  #single_tax  a system of taxation in which a tax is levied on a single commodity (usually land)
        subtype:  #income_tax  a personal tax levied on annual income
           subtype:  #estimated_tax__estimatedtax  income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability
           subtype:  #FICA  a tax on employees and employers that is used to fund the Social Security system
           subtype:  #withholding_tax__withholding  income tax withheld from employees' wages and paid directly to the government by the employer
              subtype:  #PAYE__pay_as_you_earn  the British system of withholding tax
           subtype:  #surtax__supertax  an additional tax on certain kinds of income that has already been taxed
        subtype:  #capital_gains_tax__capitalgainstax  a tax on capital gains; "he avoided the capital gains tax by short selling"
        subtype:  #capital_levy__capitallevy  a tax on capital or property
           subtype:  #property_tax__land_tax  a capital tax on property imposed by municipalities
        subtype:  #departure_tax__departuretax  a tax that is levied when you are departing a country by land or sea or air
        subtype:  #franchise_tax__franchisetax  a tax that is imposed by states on corporations; it depends both on the net worth of the corporation and on its net income attributable to activities within the state
        subtype:  #gift_tax  a tax imposed on transfers of property by gift during the lifetime of the giver
        subtype:  #direct_tax  a tax paid directly by the person or organization on whom it is levied
        subtype:  #indirect_tax  a tax levied on goods or services rather than on persons or organizations
           subtype:  #hidden_tax  a tax paid unwittingly by the consumer (such as ad valorem taxes)
        subtype:  #capitation  a tax levied on the basis of a fixed amount per person
           subtype:  #poll_tax  a tax of a fixed amount per person and payable as a requirement for the right to vote
        subtype:  #progressive_tax__progressivetax  any tax in which the rate increases as the amount subject to taxation increases
        subtype:  #rates__rate  (British) a local tax on property (usually used in the plural)
           subtype:  #poor_rates  (British) a local tax for the relief of the poor
        subtype:  #stamp_tax__stamptax__stamp_duty__stampduty  a tax collected by requiring a stamp to be purchased and attached (usually on documents or publications)
        subtype:  #pavage  a tax toward paving streets
        subtype:  #transfer_tax  any tax levied on the passing of title to property
           subtype:  #inheritance_tax__inheritancetax__estate_tax__death_tax__deathtax__death_duty__deathduty  a tax on the estate of the deceased person
        subtype:  #special_assessment__specialassessment  an additional tax levied on private property for public improvements that enhance the value of the property
        subtype:  #tariff__duty  a government tax on imports or exports; "they signed a treaty to lower duties on trade between their countries"
           subtype:  #customs_duty__customsduty__customs__custom__custom__impost  money collected under a tariff
              subtype:  #ship_money  an impost levied in England to provide money for ships for national defense
           subtype:  #tonnage_duty__tonnageduty__tonnage__tunnage  a tax imposed on ships that enter the US; based on the tonnage of the ship
           subtype:  #octroi  a tax on various goods brought into a town
           subtype:  #revenue_tariff__revenuetariff  a tariff imposed to raise revenue
           subtype:  #protective_tariff  a tariff imposed to protect domestic firms from import competition
              subtype:  #anti-dumping_duty  a tariff imposed to prevent dumping
           subtype:  #import_duty  a duty imposed on imports
           subtype:  #export_duty  a duty imposed on exports
           subtype:  #countervailing_duty  a duty imposed to offset subsidies by foreign governments
        subtype:  #excise_tax__excise  a tax that is measured by the amount of business done (not on property or income from real estate)
           subtype:  #sales_tax__salestax__nuisance_tax  a tax based on the cost of the item purchased and collected directly from the buyer
           subtype:  #VAT__value-added_tax__ad_valorem_tax  a tax levied on the difference between a commodity's price before taxes and its cost of production
           subtype:  #gasoline_tax  a tax on every gallon of gasoline sold
     subtype:  #tithe.levy  a levy of one tenth of something
  subtype:  #encumbrance  a charge against property (as a lien or mortgage)
  subtype:  #assessment.charge  an amount determined as payable; "the assessment for repairs outraged the club's membership"

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