Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• TAX DIFFERENTIAL VIEW (OF DIVIDEND POLICY) - The view that shareholders prefer capital gains over divid...
  
  
• TAX EFFECT METHOD - where, irrespective of when is a tax payable, its effect should be recognized in th...
  
  
• TAX EFFICIENT PORTFOLIOS - Are investment holdings which have both trading profits and tax minimization...
  
  
• TAX EQUITY AND FISCAL RESPONSIBILITY ACT OF 1982 (TEFRA) - Legislation to increase tax revenue by elimi...
  
  
• TAX EQUIVALENT YIELD - the yield that must be offered before factoring in taxes so that an investment p...
  
  
• TAX ESCALATION CLAUSE - a provision in a lease for the tenant to pay for any increase in real estate ta...
  
  
• TAX EVASION - Illegal by reducing tax burden by underreporting income, overstating deductions, or using...
  
  
• TAX EXEMPT - Refers to income or property which is not subject to tax. Interest on Municipal bond is no...
  
  
• TAX FORECLOSURE - The process leading up to the sale of a property to pay for arrears in taxes.
  
  
• TAX FREE - See: Tax Exempt