法律英语词汇“kiddie tax”的翻译、意思、用法、释义-法律词典

单词	kiddie tax
释义	kiddie tax 〈美〉儿童非劳动所得税对14岁以下的儿童超过一定限额的非劳动所得征收的一种联邦税。如果父母纳税适用的税率较高时，则适用父母纳税的最高税率。《1986年税收改革法》〔Tax Reform Act of 1986〕规定了该税种，以阻止生产性资产在家庭内从父母向幼小子女转移而逃税。
随便看	European Court of Justice European Currency Unit/ECU European Defence Community European Economic Community European Establishment Convention European Free Trade Association/EFTA European Investment Bank/EIB European Law European Monetary Agreement European Parliament European Payments Union/EPU European plan European Union/EU euthanasia evade evangelist Evarts Act evasio evasion evasion marriage evasion of tax evasive evasive answer evenings evening schools

法律词典收录了48440条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。