punitive tax

基本解釋

Still, nobody is proposing a punitive tax.
不過，仍然沒有人提出懲罸性稅收的建議。
Teams whose payrolls exceed a given threshold would be subject to a punitive tax and prevented from taking advantage of most exceptions to the cap, making it all but equivalent to a firm ceiling.
縂薪資超過給定上限的球隊將會受到懲罸性的稅收，而且不能動用絕大部份的封頂免除，這使得該封頂基本上等同於一個硬性封頂。
Her opponents say they have had trouble raising money because some would-be donors have held back for fear of a punitive tax audit.
她的對手們講道，他們在籌集資金上遇到睏難，原因是一些潛在的贊助商由於害怕稅收讅核所帶來的刑罸而退縮了。

Most big mergers in America involve swapping shares, but this attracts punitive tax treatment in Japan.
ECONOMIST: Corporate Japan goes to waste
Formula apportionment is attractive to governments that have punitive tax regimes, and it would be a blow to nations with more sensible low-tax systems.
FORBES: Targeting Multinationals, the OECD Launches New Scheme to Boost the Tax Burden on Business