noun
interest equalization tax
A tax designed to equalize interest rates between domestic and foreign investments. The term is primarily used in economic and financial contexts. See also 利子平衡税.
See also: 利子平衡税
金利平衡税は国際的な資本移動に影響を与える。
The interest equalization tax affects international capital movements.
1960年代にアメリカで金利平衡税が導入された。
The interest equalization tax was introduced in the United States in the 1960s.