* Formal: The government proposed a surtax on luxury goods to help fund the new infrastructure project.
* Informal: My boss is always complaining about the surtax they added to our insurance premiums.
* Historical: After the war, the government implemented a surtax on income to help pay for the reconstruction efforts.
* Specific: The surtax on capital gains will only apply to investments exceeding $1 million.
* Hypothetical: If the company's profits exceed a certain threshold, they will be subject to a surtax.
Remember, a surtax is an additional tax on top of an already existing tax.