回答

・place a tax on
・levy a tax

課稅可以說place a tax on/levy a tax。

place a tax on是「對......徵稅」。
levy a tax表示 「徵稅、徵收稅款、徵收稅項」。

The town assembly decided to place a tax on and build the road.
『市鎮議會決定徵收稅款並修築道路』

A policy was to levy a tax on people who do not drive hybrids.
『一項政策是向不駕駛混合動力車的人徵稅。』

有幫助｜0