【經】 punitive surtax

懲罰的英語翻譯：

punish; chastise; castigate; discipline; amerce; castigation; chastisement
【法】 amerce; amercement; gruelling; imposition; pain; penalization; penalty
punish; retribution; scourge; whipping

附加稅的英語翻譯：

supertax; surtax
【經】 addition to the tax; additional tax; supplementary taxes; surtax
tax surcharge