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1·Prior bonuses are also at risk from punitive tax proposals.

优先分红也在受到严格纳税建议的风险中。

2·Her opponents say they have had trouble raising money because some would-be donors have held back for fear of a punitive tax audit.

她的对手们讲道，他们在筹集资金上遇到困难，原因是一些潜在的赞助商由于害怕税收审核所带来的刑罚而退缩了。

3·She has made few efforts to tackle Brazil's structural problems: its poor infrastructure, high costs, punitive tax system, mountains of red tape and a rigid Labour code copied from Mussolini.

对巴西的结构性问题，她所作出的努力寥寥可数。这些问题就包括贫乏的基础设施、高额的成本、惩戒性的税务体系、山重水复的繁文缛节以及从墨索里尼那儿照搬过来的、严苛的劳工法案。

4·Teams whose payrolls exceed a given threshold would be subject to a punitive tax and prevented from taking advantage of most exceptions to the cap, making it all but equivalent to a firm ceiling.

总薪资超过给定上限的球队将会受到惩罚性的税收，而且不能动用绝大部份的封顶免除，这使得该封顶基本上等同于一个硬性封顶。

5·When I left India, the marginal tax rate was 97.5%, corporate taxation was punitive, and business was stifled or went underground.

当初我离开印度时，印度的边际税收率达到97.5%，公司的纳税严苛，抑商政策让很多生意由公开转为地下。