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When a defendant, with the intent to commit some other crime, performs an act, which constitutes a substantial step toward the commission of the other crime, that act is the inchoate crime known as
Tax Base
The total amount of assets or income that can be taxed by a government, forming the foundation for calculating taxes to be levied.
Payroll Taxes
Taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their staff.
Proportional Tax
A proportional tax is a taxation system where the tax rate is fixed and does not change with the taxable amount, meaning individuals pay the same proportion of their income regardless of the total amount earned.
Average Tax Rate
A calculated percentage that represents how much of one's income is paid towards taxes, differentiated by income levels.
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