TutorABC: Tax

**Vocabulary
1. inheritance tax 遺產稅
2. sumptuary tax 限制個人費用、限制個人行為、禁止奢侈浪費的稅=sin tax (例如對香菸課重稅)
3. proscribe: 禁止、排斥
4. emit: 發散、放出 e.g. greenhouse gas emitted
5. severance tax 天然資源開採稅
6. deforestation 砍伐森林

**Useful phrase
1. monitor the result 看結果
2. aka: also known as
3. in the top bracket 在最高階層、等級的人(年齡、所得)
4. Tax evasion 逃稅; tax avoidance 避稅; tax saving 節稅

**Knowledge
能源稅(ecotax)包括：
1. Waste disposal tax: 垃圾處理量
2. Carbon tax: 二氧化碳排放量
3. Severance tax: 開採天然資源如礦產、林木
4. Energy tax: 電力及燃料