income-tax

The compound noun "income-tax" is a transparent combination of two established English words, formed to specify a particular type of tax. "Income" originates from the Old English concept of what "comes in," evolving from a general term for arrival to specifically denote monetary gain. "Tax" has a more complex journey, stemming from the Latin taxare, meaning to appraise or censure, which entered English via French to signify a compulsory financial charge. The logic of the compound is direct and descriptive: it is a compulsory levy (tax) applied directly to the money one receives (income). This formation reflects a modern, analytical approach to creating precise legal and financial terminology.

Structure: income (money received) + tax (compulsory levy) - income: From Middle English income, from the verb incomen ("to come in"), of Germanic origin. The functional role is a noun meaning "money received". - tax: From Middle English taxe, from Anglo-French, from Medieval Latin taxare ("to tax, assess"), from Latin taxare ("to handle, appraise"), of uncertain origin. The functional role is a noun meaning "a compulsory contribution to state revenue".