punitive tax

基本解释

Still, nobody is proposing a punitive tax.
不过，仍然没有人提出惩罚性税收的建议。
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.
总薪资超过给定上限的球队将会受到惩罚性的税收，而且不能动用绝大部份的封顶免除，这使得该封顶基本上等同于一个硬性封顶。
Her opponents say they have had trouble raising money because some would-be donors have held back for fear of a punitive tax audit.
她的对手们讲道，他们在筹集资金上遇到困难，原因是一些潜在的赞助商由于害怕税收审核所带来的刑罚而退缩了。

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