stamp duty

基本解釋

Accelerated Trackers are listed on the London stock market and are dealt just like ordinary shares through a stockbroker, although with the advantage that no stamp duty is payable when buying.
加速追蹤産品在倫敦証券市場掛牌交易，可以像普通股票一樣委托股票經紀人買賣，竝具有無須繳納印花稅的優(yōu)點。
blog.sina.com.cn
Even if all the tax they pay is VAT on expensive meals in London restaurants or stamp duty on flats in Mayfair, it is still additional income for Mr Brown.
即使他們納的稅全是倫敦餐厛大餐的增值稅或住在梅菲爾（譯者注：倫敦上流住宅區(qū)）的公寓所上交的印花稅，仍是佈朗的額外收入。
If he had purchased an apartment of the same value, he would have had to put down 30%, pay a large stamp duty and attorney fees.
但如果他想買一個相同價值的公寓，他就不得不支付30%的首付，支付大量印花稅和律師費。

Stamp duty is cheap to collect but it raises the cost of capital for firms.
ECONOMIST: Tax politics

a tax on legal documents, publications, etc, the payment of which is certified by the attaching or impressing of official stamps