ad valorem tax

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Ad valorem tax

A type of tax calculated based on percentage of gross or stated value. For example, VAT.

Ad Valorem Tax

A tax calculated as a percentage of the value of an asset. Most property taxes are ad valorem taxes because the property owners owe a given percentage of the market value the property. Value-added taxes are another common example.

ad valorem tax

A tax that is computed as a percentage of the value of specific property. For example, many states levy an annual tax on the market value of an investor's securities as of a certain date. Also called property tax.

ad valorem tax

a TAX which is levied as a percentage of the price or value of a unit of OUTPUT. See VALUE ADDED TAX. Compare SPECIFIC TAX.

ad valorem tax

a TAX that is levied as a percentage of the price of a unit of output. See SPECIFIC TAX, VALUE-ADDED TAX.

ad valorem tax

Literally means “according to the value.”A tax placed upon property and calculated with reference to the value of the property. Ad valorem taxes usually have a super-priority, so that a sale for unpaid taxes will transfer title into the buyer, free and clear of any mortgages or other liens. On the other hand, lienholders are generally given the right to redeem property from tax sales, and regain all rights simply by reimbursing the purchaser for the sale price plus accrued interest.

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When signature debit cards were introduced in the 1990s, Visa and MasterCard charged merchants ad valorem rates equal to their credit cards.
Regulating debit cards: the case of ad valorem fees
The authorizing bond documents in Strand clearly stated that no bondholder could compel the exercise of the ad valorem taxing power of the county or any other governmental entity, including the state.
Miami Beach: receded, revised, and reaffirmed
Extending our analysis to long-run equilibrium, where entry and exit provides an additional market equilibrating mechanism and where firms always earn zero profits, we show that an equal-revenue switch from unit to ad valorem taxation has welfare effects on consumers through two channels.
Market substitution and the Pareto dominance of ad valorem taxation
Thus, higher ad valorem taxes would mean lower output and a higher price.
A comparison of ad valorem and per unit taxes in regulated monopolies
Ad Valorem, out of the Grade 1-placed Relaunch mare Classy Women, was unbeaten at two, including in the Group 1 Middle Park Stakes.
Freshman going in to bat for Coolmore and Darley; FIRST-SEASON STALLION PROFILE
Ad Valorem (9-2) moved up to challenge going into the Dip and, after quickly getting on top, he had plenty in reserve to hold the late charge of Rebuttal (9-1) by three-quarters of a length.
Racing: Ad Valorem shows value
Most countries levy tariffs in ad valorem terms--as a percentage of a product's total value.
Market access barriers: a growing issue for developing country exporters? Contrary to conventional wisdom, market access barriers faced by developing country exporters are not decreasing for some of their most important export sectors. LDCs are especially at risk. Is market access simply 'unfinished business' or is it a deepening problem? ITC research suggests that we need to take a closer look
Provisions in the bill would prevent local statutory interest rates applied to unpaid ad valorem taxes from being discounted down to Internal Revenue Code's prime rate.
Bankruptcy bill passes in House; cities receive higher priority in recovery of ad valorem taxes
Koenig [21] compares administered prices, a quota system, and a tax system in which both a specific and an ad valorem tax are applied to the externality-generating good.
Comparing specific and ad valorem Pigouvian taxes and output quotas
The GO bonds are secured by the city's full faith and credit and unlimited ad valorem taxing power.
Fitch Rates Miami, FL's Non-Ad Valorem Revs 'BBB+'; Outlook Revised to Stable
The 24-1 shot - beaten in a $50,000 claiming race at Aqueduct last November - ran as well as the more intensely discussed Europeans ran badly, with Echo Of Light propping up the field and Ad Valorem finishing immediately in front of him.
Horse Racing: Miesque's Approval defies years in Mile; Breeders' Cup 2006
JAMIE SPENCER will be reunited with Ad Valorem at Churchill Downs on Saturday, when the four-year-old will be one of three Aidan O'Brientrained challengers in the Breeders' Cup Mile.
Horse Racing: Spencer reunited with Ad Valorem in Mile

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