personal taxation

基本解释

Cuts in corporate and personal taxation are also in the offing.
减免公司和个人的税收也即将进行。
The state government claims they have reduced personal taxation.
州政府声称已经减收了个人税。
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An ideal system of personal taxation would have a tax-free allowance (so the low-waged pay little or no tax), two or three rates, and a broad base including non-wage income.
一套理想的个人所得税制度应包含一项免税津贴（以保证低收入群体不缴或少缴税），2-3%的税率，并将非工资性收入纳入征税范围。

In its place we can then simplify personal taxation: just treat all investment income (yes, dividends and capital gains) the same as we treat any other form of income, to be taxed at whatever is the appropriate marginal rate for the total income of the recipient.
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The IRS eventually reversed course and proposed more specific rules for the taxation of personal use of cell phones.
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That act also doubled the personal exemption, shielding more income from taxation for everybody.
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