surtax

1. An additional tax on certain kinds of income that has already been taxed (synset 113336386)
   is a type of: income tax - a personal tax levied on annual income
   same as: supertax

1. Levy an extra tax on (synset 202313095)
   "surtax luxury items that cost more than $1,000"
   is a type of: tax - levy a tax on

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