Adjusted Gross Income (AGI)

After-Tax Income

Alternative Minimum Tax (AMT)

Apportionment

Average Tax Rate

Base Broadening

Base Erosion and Anti-Abuse Tax (BEAT)

Bonus Depreciation

Book Income

Bracket Creep

C Corporation (C corp)

Cadillac Tax

Capital Allowance

Capital Gains Tax

Capital Stock Tax (Franchise Tax)

Carbon Tax

Child Tax Credit (CTC)

Corporate Income Tax

Cost Recovery

Depreciation

Direct Tax

Double Taxation

Dynamic Scoring

Earned Income Tax Credit (EITC)

Estate Tax

Excise Tax

Flat Tax

Foreign Derived Intangible Income (FDII)

Foreign Direct Investment (FDI)

Full Expensing

Gas Tax

Global Intangible Low Tax Income (GILTI)

Graduated Rate Income Tax

Gross Receipts Tax

Head Tax

Indirect Tax

Individual Income Tax

Inflation

Inflation Indexing

Inheritance Tax

Internal Revenue Service (IRS)

International Tax Rule

Internet Sales Tax

Itemized Deduction

Marginal Tax Rate

Mark-to-Market (MTM)

Marriage Bonus

Marriage Penalty

Mortgage Interest Deduction

Net Operating Loss Carryback

Net Operating Loss Carryforward

OECD Pillar 1

OECD Pillar 2 (Global Minimum Tax)

Pass-through Business

Pass-Through Business Deduction (Sec. 199A Deduction)

Patent Box

Payroll Tax

Pigouvian Tax

Progressive Tax

Property Tax

Qualified Business Asset Investment (QBAI) Exemption

Refundable Tax Credit

Regressive Tax

Repatriation

S Corporation

Sales Tax

Sales Tax Holiday

South Dakota v. Wayfair

Standard Deduction

State and Local Tax (SALT) Deduction

Static Scoring

Step-Up In Basis

Supernormal Return

Surtax

Tariffs

Tax Base

Tax Bracket

Tax Credit

Tax Cuts and Jobs Act (TCJA)

Tax Deduction

Tax Exemption

Tax Expenditure

Tax Gap

Tax Pyramiding

Tax Reciprocity Agreement

Tax Refund

Taxable Income

Territorial Tax System

User Fee

Value-Added Tax (VAT)

Wealth Tax

Windfall Profits Tax

Withholding

Worldwide Tax System