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surtax

noun [U]
 
 
/ˈsɜː.tæks/ US  /ˈsɝː-/

Definition

an extra tax that is paid by people who earn more than a particular large amount, or an extra tax that is added to something that is already taxed: a surtax on company profitsTaxation
(Definition of surtax noun from the Cambridge Advanced Learner's Dictionary & Thesaurus © Cambridge University Press)

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