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payroll tax

noun
1.
a tax levied against the amount of wages and salaries paid workers.
Origin
1980-1985
1980-85
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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Encyclopedia Article for pay-roll tax

payroll tax

levy imposed on wages and salaries. In contrast to income taxes, payroll taxes do not include income from capital sources such as dividends and interest

Learn more about payroll tax with a free trial on Britannica.com
Encyclopedia Britannica, 2008. Encyclopedia Britannica Online.
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