/prəˈhɪbɪtɪv tæks/ – Phrase
Definition: thuế rất nặng nhằm ngăn cấm nhập hay sử dụng.
A more thorough explanation: A prohibitive tax is a tax that is set at such a high rate that it effectively prevents or prohibits the taxed activity or behavior.
Example: The prohibitive tax on imported luxury goods has significantly reduced consumer demand for such products.