capital levy

a tax based on capital, as distinguished from a tax on income.

1915–20 Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
capital levy
a tax on capital or property as contrasted with a tax on income

Collins English Dictionary - Complete & Unabridged 10th Edition
2009 © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009
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Example sentences
The size of the transition relief determines the size of the capital levy implied by a move to a consumption-based tax.
The capital levy fee begins with enrollment into kindergarten.
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