A more thorough explanation:

A capital-stock tax is a type of tax imposed by the government on the capital stock of a corporation. It is a monetary charge that is intended to generate public revenue. Taxes can take many forms, including duties, imposts, and excises. Although taxes are often thought of as being payable in money, they can also be paid in other forms.

• Accrued tax: A tax that has been incurred but not yet paid or payable.
• Accumulated-earnings tax: A penalty tax imposed on a corporation that has retained its earnings in an effort to avoid the income-tax liability arising once the earnings are distributed to shareholders as dividends.
• Additional tax: A tax imposed as a stopgap measure.
• Admission tax: A tax imposed as part of the price of being admitted to a particular event.

For example, an admission tax may be imposed on people attending a concert or sporting event. The tax is included in the price of the ticket, and the revenue generated is used to support public needs. Similarly, an accumulated-earnings tax may be imposed on a corporation that has retained its earnings instead of distributing them to shareholders as dividends. The tax is intended to prevent corporations from avoiding income-tax liability.