Assertion: tax | /r/HasProperty | levied on the taxpayer's living expenses
Facets:
value: nominally
type: MANNER
Source sentences:
text: The tax, which is generally much lower than the normal income tax, is nominally levied on the taxpayer's living expenses, but in practice (which varies from canton to canton), it is common to use the quintuple of the rent paid by the taxpayer as a basis for the lump-sum taxation.