2667:: the inheritance tax was abolished in 2004, however, there is still a tax called Stamp Duty, applied at a flat rate of 10% on the value of assets located in the country. Nonetheless, spouses, children, grandchildren, parents, and grandparents ("legitimate heirs"), since 2009, are exempt from this tax. Stamp Duty applies to real estate, registrable movable assets (such as cars or boats), and others, but does not apply to personal use items, such as clothes or jewelry, nor to life insurance or pensions from Social Security. It is important that all heirs, including those exempt, declare the assets received to the Tax Authority. The calculation of Stamp Duty, especially for real estate, is based on the property's Taxable Asset Value (VPT). Legitimate heirs are required to declare these assets, even though they are exempt from paying the tax.
49:
2180:: There is an inheritance tax levied. The law distinguishes between two types of inheritance collected by two groups on heirs. First is the legal part "collected by the heir according to their capacity". This means what proportion should the heir receive given by the relationship to the decedent. Second is the extra-legal part "collected by the heirs as a result of a will, donation, etc.". This means something more than the legal part, given by some document. Generally, rates for extra-legal part are higher. For both parts rate is 0% between spouses and all rates depend on the relationship to the decedent.
2064:) is usually 33% (2022), however there are some exceptions in the form of thresholds. The threshold is different for different groups of recipients of inheritance, depending on the relationship to decedent. In Group A there are children, or grandchildren (in case children are no longer alive) or parents, the threshold for zero tax rate is €335, 000. For Group B, which includes siblings, nieces and nephews and other linear ancestors, the threshold for tax free inheritance is €32,500 and for the last Group C of everyone else it is €16, 250. There are also some other exceptions.
2014:: The inheritance tax in Greece is different for different groups based on the degree of relationship with the deceased. Heirs are divided into three groups and within each group there are also separate rates for various values of the inherited property. Category A includes the spouse, children, grandchildren and parents and the rate is between 0 and 10%. For category B, including great-grandchildren, grandparents and great-grandparents, siblings etc., it is from 0 to 20% and for the rest in the category C it is from 0 (for very low inheritance) to 40%.
2412:
2240:
3224:: Inheritance tax is a flat tax on the value of the decedent's taxable estate as of the date of death, less allowable funeral and administrative expenses and debts of the decedent. Pennsylvania does not allow the six-month-after-date-of-death alternate valuation method that is available at the federal level. Transfers to spouses are exempt; transfers to grandparents, parents, or lineal descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Transfers to any other persons are taxed at 15%. Some assets are exempted, including
2850:
therefore, usual in requisitions on title before conveyance, to demand for the protection of the purchaser the production of receipts for succession duty, as such receipts are an effectual protection notwithstanding any suppression or misstatement in the account on the footing of which the duty was assessed or any insufficiency of such assessment. The duty is by this act directed to be assessed as follows: on personal property, if the successor takes a limited estate, the duty is assessed on the principal value of the
2455:
1762:. This was the UK model before the Inheritance Tax in 1986 was introduced, when estates were charged to a form of gift tax called Capital Transfer Tax. Where a jurisdiction has both gift tax and inheritance tax, it is usual to exempt inheritances from gift tax. Also, it is common for inheritance taxes to share some features of gift taxes, by taxing some transfers which happen during the lifetime of the giver rather than on death. The UK, for example, subjects "lifetime chargeable transfers" (usually gifts to
1823:
2739:
2469:
2837:
appointed for the commencement of this act, either immediately or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person dying after the time appointed for the commencement of this act to any other person in possession or expectancy". The property which is liable to pay the duty is in realty or leasehold estate in the
2338:
2186:
2356:
2721:
2577:
2119:
6960:
2172:
2619:
2503:
2387:
2563:
2226:
2778:
2673:
2659:
2278:
1892:
1652:
1926:
2693:
2324:
2296:
2048:
2020:
1849:
2489:
2431:
2373:
1906:
3285:, taxing heirlooms and legacies. In Rome this tax was considered a donation and it depended on if the subject who passes their goods to their heir was alive (inter vivos) or deceased (mortis causa). This tax disappeared during the Middle Ages and was again restored temporally with Charles the IV in 1798, and finally consolidated on 1829 with two rates depending on consanguinity 2% for spouses and 12% for the intestate until IV grade:.
2765:
2752:
2707:
2535:
2310:
2152:
6994:
5946:
2591:
2006:
2549:
1992:
1972:
1640:
2034:
2633:
2206:
1867:
2605:
1952:
3517:
amount to pay. Moreover, this amount and reductions vary enormously according to the
Autonomous Community you reside. For example, in Galicia, direct relatives of the deceased person will be exempted to pay the inheritance tax until the amount to inherit doesn't arrive the million euros. While in Asturias if you inherit a 700,000 property, the person will pay around a 20% of the amount depending on the variables.
2070:
2521:
2258:
2090:
1946:(Swedish) is a state tax. Inheritance to the close family is tax free up to the worth of €20,000, and increasing from there via several steps (for instance, being 13% for €60,000–€200,000) to the maximum of 19% that must be paid for the portion of the inheritance that exceeds one million euros. Taxation is more severe in the case of remote relatives or those with no family connection at all (19–33%).
3554:, in the last decade of his reign. The 5% tax applied only to inheritances received through a will, and close relatives were exempt from paying it, including the deceased's grandparents, parents, children, grandchildren, and siblings. The question of whether a spouse was exempt was complicated—from the late Republic on, husbands and wives kept their own property scrupulously separate, since a
2932:
2200:. NB. as per 1 January 2010 Successierecht has been abolished for the erfbelasting regime, and is replaced with Erfbelasting with rates from 10% to 40% for brackets by amounts and separation. Sizeable exemptions are given based on separation. As an example, in 2019, these exemptions roughly equalled EUR 651k for partners, EUR 20k for children, EUR 2k for grandchildren and 40k for parents.
2304:: There is so called registration fees applied also on inheritance. There are four rates of the fee depending on the kinship with the decedent. The lowest rate is 2,5% of the inherited goods value applying for ancestors and descendants, then 5% rate for siblings, 25% for uncles, aunts, nephews, nieces, and cousins and the highest 35% rate for everyone else, who inherits something.
1843:(Inheritance tax). Collected at the federal level but distributed to the regional level. In the 2018 huge set of reforms, considering inheritance taxes, was accepted on the federal level and thus many changes on the regional level were also made. Since 2018, family homes are exempt from tax in all regions if it is bequeathed to a direct-line family member, spouse, or cohabitant.
2272:. The amendment of Spanish law has been put into practice, in compliance with the European Court ruling of September 3 of last year, and on December 31, 2014, Order HAP/2488/2014, of December 29, was published in the Official State Bulletin, which approves the Inheritance and Gift Tax self-assessment forms 650, 651, and establishes the place, form and term for its submission.
2042:: The taxation of inheritance depends on the value of the property inherited. There are different 5 tax rates. To the value of IQD 20 million the inheritance is tax free. From IQD 20 million to IQD 30 million the rate is 3%, from IQD 30 million to IQD 60 million it is 4%, from IQD 60 million to IQD 90 million 5% and the highest is for inheritance over IQD 90 million 6%.
1920:(estate duty). Collected at state level. Different rates depending on the relation to the deceased. Spouse: 0%. Children: 15%. Other relatives: 15% of the estate sum plus an additional 25% of the individual sum. The estate duty is calculated on the sum of the estate after deducting a free allowance on the estate (289,000 DKK in 2018).
1966:. Inheritance to the close family is tax-free up to the worth of €100,000, and increasing from there via several steps to the maximum of 45% that must be paid for the portion of the inheritance that exceeds 1.8 million euros. Taxation is more severe in case of remote relatives or those with no family connection at all (55–60%).
2220:). Tax rates vary from 3% to 20% depending on the value of the inherited estate and relationship with between the deceased and the beneficiary. Close family members can benefit from the inheritance tax exemption provided that the tax office is notified about the inheritance acquisition within a statutory deadline.
3516:
This tax is deducible in many ways related to the consanguinity of the person who inherits, to the handicap level, the number of properties, usage of this properties, possession of enterprises, condition of victim of gender violence or terrorism. There are a lot of causes that can reduce notably your
2812:
placed on the gratuitous acquisition of property which passes on the death of any person, by means of a transfer from one person (called the predecessor) to another person (called the successor)". In order properly to understand the present state of the
English law it is necessary to describe briefly
1986:. Smaller bequests are exempt, i.e., €20,000–€500,000 depending on the family relation between the deceased and the beneficiary. Bequests larger than these values are taxed from 7% to 50%, depending on the family relationship between the deceased and the beneficiary and the size of the taxable amount.
3243:
Impuesto de sucesiones, in Spain, is the inheritance tax "that you must pay for the transference of goods due to the decease of a person. When a person dies in Spain, the set of goods will pass to their successors (heirs or legatees), and is for this acquisition of goods, rights, and obligations for
2424:
was introduced to tax capital gains on disposal of all assets. But as death is not treated as a disposal, it is only if and when assets are sold after death that capital gains tax is payable. A significant exemption from capital gains tax is the family home, which is exempt from tax if sold within 2
3337:
You can calculate the tax you must pay following the state law. However, in Spain the calculus of the amount you pay depends on the specific autonomous community where you have your tax residence. In this scenario you must pay a percentage of the amount you inherit plus a certain quantity according
2911:
c. 51) was in all cases to be calculated according to the principal value of the property, i.e., its selling value, and though still payable by installments interest at 3% is chargeable. The additional succession duties are still payable in cases where the estate duty is not charged, but such cases
2902:
The
Finance Acts 1894 and 1909 effected large changes in the duties payable on death. As regards the succession duties they enacted that payment of the estate duties thereby created should include payment of the additional duties mentioned above. Estates under £1,000 (£2,000 in the case of widow or
2849:
Special provision is made for the collection of duty in the cases of joint tenants and where the successor is also the predecessor. The duty is a first charge on property, but if the property be parted with before the duty is paid the liability of the successor is transferred to the alienee. It is,
2836:
between the predecessor and successor was imposed upon every succession which was defined as "every past or future disposition of property by reason whereof any person has or shall become beneficially entitled to any property, or the income thereof, upon the death of any person dying after the time
2145:
is paid as a national tax (between 10 and 50% taxes on inheritance when deceased, and gift taxes are also taxable on property and/or stock received by heir or child). After
Samsung Group titan Lee Kun Hee chairman's death in year 2020, his heirs are facing a $ 10 billion inheritance tax bill. (50%
3247:
It is a progressive tax, from 7.65% to 34% not including bonuses or reductions. However, rebates or reductions are common in most of the autonomous communities, with several of them reducing the tax rate to 1%, sometimes even to 0% if the tax base does not exceed a certain minimum. The applicable
3160:
Class A beneficiaries are exempt from the inheritance tax. It includes the deceased person's spouse, domestic partner, or civil union partner parent, grandparent, child (biological, adopted, or mutually acknowledged), stepchild (but not stepgrandchild or great-stepgrandchild), grandchild or other
2854:
or yearly income estimated according to the period during which he is entitled to receive the annuity or yearly income, and the duty is payable in four yearly installments free from interest. If the successor takes absolutely he pays in a lump-sum duty on the principal value. On real property the
2841:
and personalty—not subject to legacy duty—which the beneficiary claims by virtue of
English, Scottish, or Irish law. Personalty in England bequeathed by a person domiciled abroad is not subject to succession duty. Successions of a husband or a wife, successions where the principal value is under
1885:
Tax on Causa Mortis
Transmission and as Donation of any Property and Rights). Collected at the state level. Brazilian States can charge progressive rates for the ITCMD, increasing the rate according to the amount donated or inherited, however, the Brazilian Senate limited the maximum rate to
1722:
There was a steep increase in the number of countries that implemented inheritance taxes throughout the 19th and early 20th century. From 1960 onwards, inheritance taxes declined in prevalence as numerous countries repealed theirs. For historical reasons, the term "death duty" is still used
3254:
This tax can be partially deduced according to the blood proximity of the person who will inherit the goods. The amount to deduce vary considerably depending on the autonomous community, and the reduction on the amount to pay has a descendant character, according to the membership group:
3228:
proceeds. The inheritance tax is imposed on both residents and nonresidents who owned real estate and tangible personal property in
Pennsylvania at the time of their death. The Pennsylvania Inheritance Tax Return (Form Rev-1500) must be filed within nine months of the date of
3124:: Inheritance is exempt if passed to a surviving spouse, parents, or grandparents, or to children, grandchildren, or other "lineal" descendants. Other recipients are subject to inheritance tax, with rates varying depending on the relationship of the recipient to the deceased.
2483:. Cancelled in 2013 and is not paid since 1 January 2014. All income from inheritance is now exempt from all taxes (including income tax). Before the reform there was a system of inheritance tax rates depending on the amount inherited and relationship to decedent.
5735:
3248:
rate also depends on the proximity of the recipient or heir, being lower the greater its proximity to the deceased or donor (descendants, spouse...). It is usually summarized with the donation tax, as many parents transfer their goods inter vivos to their heirs.
2166:: for 2 people if 1) they are not related: 7.5% and additional 7.5% if it is an estate; 2) if they are related and they lived together: 0.25% and additional 0.25% if estate; 3) if they are related and they did not live together: 0.5% and additional 0.5% if estate
6450:
5474:"RECAUDACIÓN LÍQUIDA OBTENIDA Y APLICADA POR TRIBUTOS CEDIDOS GESTIONADO POR LAS COMUNIDADES AUTÓNOMAS DE RÉGIMEN COMÚN — Y — RECAUDACIÓN LÍQUIDA OBTENIDA Y APLICADA POR TRIBUTOS CONCERTADOS, CONVENIDOS Y PROPIOS DE LAS COMUNIDADES FORALES"
3288:
This tax will be oscillating for almost two centuries between 1 and 15% depending on the proximity group until the 11th of June 1964, where acquisitions mortis causa will be drastically increased compared to the previous centuries.
2401:(The estate and gift tax) The estate and gift tax in Venezuela is imposed on inheritance as well as on gifts and other benefits. The tax rate is dependent on the kinship between the decedent and the one, who receives the inheritance.
3244:
which this tax must be paid". In Spain, the tax is regulated in Law 29/1987, of
December 18, on Inheritance and Donation Tax by Royal Decree 1629/1991, of November 8, which approves the Tax Regulation on Inheritance and Donations.
1714:(money and property) of a person who has died. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax.
5476:[LIQUID REVENUE OBTAINED AND APPLIED FOR ASSIGNED TAXES MANAGED BY THE COMMUNITIES COMMON REGIME SELF-EMPLOYED — AND — LIQUID REVENUE OBTAINED AND APPLIED FOR AGREED, AGREED AND OWN TAXES OF THE REGIONAL COMMUNITIES]
3562:
on marital devotion probably exempted a spouse. Estates below a certain value were also exempt from the tax, according to one source, but other evidence indicates that this was only the case in the early years of
2318:: Inheritance in Turkey is subject of Inheritance and gift tax with tax rates between 1% and 30%. This tax is payable over a period of three years. This can be done in biannual instalments in May and November.
3052:
and remote successions; sometimes progressive, according to the amount of the succession. The state duties generally touch real estate successions as well as those to personal property. If a citizen of state
5650:
2715:: There are three degrees of succession and for each there is different tax rate. For the first degree (spouse, partner, children, parents) there is 0% tax rate, for the second 1,5% and for the third 2.5%.
5738:[Successions or inheritances: Tax regulations - Succession - Citizenship and family life - Citizens - Your rights and obligations in the EU - Your European area - General Access Point].
3312:
It will then be eliminated temporarily in 1977 and restored in 1987 which will prevail until now. Here the reductions that you can make on the payment are specified according to the 4 Groups:
3513:
The only
Autonomous community excluded are Navarra and the Basque Country because they have their own tax system, and they work independently from the other communities or the central state.
2892:
2864:
2856:
3329:
It is also presented a reduction of 47,858.59 euros for people who present a legal condition of handicapped over 35%. This deduction can increase up to 150,253.03 in handicaps over 65%.
2497:: : There is no inheritance tax, however the income from inheritance is a subject of the personal income tax, which is at rate 20% and there are also some exempts from the taxation.
2113:: paid as a national tax (between 10 and 55% after an exemption of ¥30 million + ¥6 million per heir is deducted from the estate) Japan has the highest inheritance tax rate in the world.
7004:
page, which distinguishes not just between pages which would otherwise have the same name, but also between similar legal concepts which have different names in different jurisdictions.
2855:
duty is payable in eight half-yearly installments without interest on the capital value of an annuity equal to the annual value of the property. Various minor changes were made. The
5614:
5736:"Sucesiones o herencias: Normas fiscales - Sucesión - Ciudadanía y vida familiar - Ciudadanos - Tus derechos y obligaciones en la UE - Tu espacio europeo - Punto de Acceso General"
4054:
5527:
3130:: The inheritance tax is a tax on a beneficiary's right to receive property from a decedent's estate. It is imposed as a percentage of the amount transferred to the beneficiary:
5251:
3207:
Class E includes the State of New Jersey or any of its political subdivisions for public or charitable purposes, an educational institution, church, hospital, orphan asylum,
3955:
2381:: Income from inheritance is taxed as non-employment income in one category with income from gifts and winning prices (casino winning prices excluded) at 10% tax rate.
5338:
4885:
2642:
6791:
5140:
2701::The tax was abolished for close relatives (children, parents, spouse etc.), but there is still 18% general tax rate and 9% rate applying to residential property.
4875:
The Estate Duty Act came into effect 15 October 1953. The E.D.(Amendment) Act of 1985 discontinued the estate duty on deaths occurring on or after 16 March 1985.
4006:
3108:
3001:
in 2020 dollars). This was a tax on the privilege of succession, and devises and land distributions of land were unaffected. The duty ran from 75 cents on the
4733:
2332:: In Ukraine, there is no inheritance tax, but amount inherited is taxed as ordinary income and therefore is subject to personal income tax at 0%, 5% or 18%.
4306:
2420:: Abolished the federal estate tax in 1979, and Australian State inheritance taxes (called death duties) were abolished between 1978 and 1982. In 1985,
3139:
Transfers to "Class C" recipients (all other persons) are taxable at a higher rate. Kentucky imposes an estate tax in addition to its inheritance tax.
5446:"BOE.es - BOE-A-1991-27678 Real Decreto 1629/1991, de 8 de noviembre, por el que se aprueba el Reglamento del Impuesto sobre Sucesiones y Donaciones"
5505:
2832:
c. 51) was the principal act that first imposed a succession duty in
England. By that act a duty varying from 1% to 10% according to the degree of
2463:: abolished inheritance tax in 1972. However, capital gains are 50% taxable and added to all other income of the deceased on their final return.
1755:
inheritance tax. When a jurisdiction has both capital gains tax and inheritance tax, inheritances are generally exempt from capital gains tax.
5165:
4903:
4785:
1774:
Arguments for inheritance taxes include reduction of discrimination between inherited income and income from work due to taxing at different
1334:
6368:
4935:
3251:
From this tax, the Spanish state gets 2,360,932,000 euros (2019) which is a 17.3% of the total recollected by the autonomous communities.
6628:
3937:
2687:. An inheritance tax in Slovak Republic was canceled in 2004, but there are still some exceptions when you are obligated to pay some tax.
5560:
5192:
5104:
1814:
5259:
5978:
3136:
Transfers to "Class B" relatives (nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren) are taxable
1191:
5833:(Oxford University Press, 2004), pp. 19–20, and Beryl Rawson, "The Roman Family in Italy" (Oxford University Press, 1999), p. 15–18.
5122:
3756:
2650:
1056:
1051:
1900:: No inheritance tax, however the inheritance is considered as extraordinary income, therefore it is subject to capital gains tax.
497:
3305:
For collaterals of third degree (great-grandparents, great-grandchildren, uncles and nephews) the tax will be between 40 and 69%.
5754:
4217:
2084:. Abolished in 2001 and reestablished in 2006. 1,000,000 exemption on a bequest to a spouse or child, and a maximum rate of 8%.
4350:
2613:"abolished" "inheritance tax" in 2006, but have "fee" with rates of 0.3% up to 100,000 rubles, and 0.6% up to 1,000,000 rubles.
1405:
998:
224:
4762:[Act No. 357/1992 Coll. Act of the Czech National Council on inheritance tax, gift tax and real estate transfer tax].
4667:
492:
3959:
2795:
2347:
5950:
6579:
5345:
4443:
3168:
2286:: The government introduced inheritance tax starting on 1 January 2016. It only applies to estate of more than 100 million
1605:
791:
3171:
partner of the deceased person's child, surviving spouse or civil union partner of the deceased person's child. The first
2214:: inheritance and gift tax (state tax) applies to the estate and is regulated by the Act on Inheritance and Donation Tax (
6559:
6202:
3197:
Class D includes everyone else. There is no special exemption amount, and the applicable tax rates are: 15% on the first
2821:
c. 30), an act which effected a considerable change in the duties payable and in the mode of assessment of those duties.
2234:: Tax rate is dependent on the amount of inheritance and also on the connection to the decedent. It ranges from 0 to 40%.
1480:
5144:
4921:
4080:
3302:
On collaterals of second degree (Brothers, grandparents, or grandsons) we see the tax rates ranging between 28% and 58%.
5686:
5668:
4014:
2543:: abolished inheritance tax in 1981, but inherited assets are subject to a 20% to 45% capital gains tax upon their sale
1682:
1545:
673:
185:
5704:
4693:
6663:
5718:
3667:
3208:
2972:
1006:
759:
5393:
6974:
6533:
6097:
3655:
3620:
3316:
Group I: 15,956.87 euros + 3,990.72 euros for each year under 21. This quantity can not exceed the 47,858,59 euros.
3157:: New Jersey law puts inheritors into different groups, based on their family relationship to the deceased person:
2649:
decision exempted deaths during late December 2004 from inheritance tax, due to the many Swedish casualties in the
476:
5028:
6881:
6261:
5054:
4404:
2921:
2365:
1728:
658:
254:
5281:
2846:
property and personalty directed to be converted into real estate are liable to succession, not to legacy duty.
6523:
5909:
5854:
1610:
1329:
4461:
6554:
5971:
4418:
3582:), a 1% tax on goods sold at auction. The inheritance tax is extensively documented in sources pertaining to
2903:
child of deceased) are exempted from payment of any succession duties. The succession duty payable under the
2512:
1615:
579:
48:
5897:
The Augustan Succession: An Historical Commentary on Cassius Dio's Roman History Books 55–56 (9 B.C–A.D. 14)
4617:
2249:
1313:
609:
5473:
5370:
3069:, to which he belongs and which, by legal fiction, is the seat of all his personal property; one to state
6829:
6271:
6144:
5596:
4010:
3077:, for allowing them to be removed from the deposit vault for that purpose; and one to the United States.
3073:, for permitting the transfer of the bonds to the legatees on the books of the corporation; one to state
1555:
1525:
6308:
6286:
5420:"BOE.es - BOE-A-1987-28141 Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones"
4281:
4040:
3037:
million, and threefold for those exceeding a million. This statute was upheld as constitutional by the
941:
413:
17:
6402:
5923:
4985:
4376:
3776:"Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax"
3133:
Transfers to "Class A" relatives (spouses, parents, children, grandchildren, and siblings) are exempt
988:
566:
523:
374:
229:
78:
5829:
Gardner, "Liability to Inheritance Tax," p. 214; see further Bruce W. Frier and Thomas A.J. McGinn,
7021:
6239:
5964:
4999:
3578:
2950:
2904:
2851:
2825:
1743:, when assets are transferred by inheritance, any unrealized increase in asset value is subject to
1575:
993:
482:
7031:
6445:
6412:
6192:
4851:
4836:
3268:
Group IV: Other people not included in the other groups. Cousins or not directly related people.
2990:
1724:
1590:
1530:
1041:
1036:
663:
544:
195:
4642:
6889:
6772:
6518:
6487:
6303:
6207:
6185:
5207:
5186:
4939:
3981:
3541:
2899:
c. 7), an additional duty of 1% called an estate duty was payable on successions over £10,000.
1675:
1500:
1385:
1380:
981:
560:
379:
6993:
5079:
4719:
4592:
4542:
4492:
4123:
3912:
3775:
6969:
6942:
6922:
6914:
6766:
6538:
6092:
4567:
4098:
3555:
3546:
3278:
2571:: The tax was abolished in 1991 and there are still discussions about reintroducing going on.
1580:
1505:
1470:
1455:
1375:
1365:
614:
534:
529:
450:
5772:
5578:
4961:
4243:
3712:
3293:
On spouses and legitimate descendants (offspring), we will see tax rates between 3% and 21%.
3093:: abolished state inheritance tax in 2003; abolished surcharge on federal estate tax in 2005
2511:: abolished estate duty in 2006 for all deaths occurring on or after 11 February 2006. (See
7026:
6805:
6139:
6001:
4148:
4036:
3049:
2954:
1600:
1565:
1540:
1420:
1400:
572:
249:
110:
5633:"Herencias en España: todos los trámites, gestiones y gastos de una herencia, paso a paso"
5632:
8:
6928:
6616:
6611:
6298:
6212:
6154:
6087:
4261:
3531:
2942:
2053:
1620:
1520:
1515:
1460:
1445:
1435:
1430:
1425:
1370:
1360:
1355:
1339:
1209:
1155:
963:
471:
5807:
Jane Gardner, "Nearest and Dearest: Liability to Inheritance Tax in Roman Families," in
5445:
5419:
6895:
6219:
6016:
3849:
3793:
Pérez-González, Francisco (1 November 2006). "Inherited Control and Firm Performance".
3738:
3038:
2557:: abolished estate duty tax by virtue of the Estate Duty (Abolition) Act No. 10 of 1982
1752:
1595:
1585:
1570:
1560:
1535:
1485:
1450:
1440:
1410:
1395:
1390:
1245:
1160:
953:
917:
838:
717:
435:
73:
2405:
Some jurisdictions formerly had estate or inheritance taxes, but have abolished them:
6964:
6688:
6673:
6293:
6159:
6109:
6104:
5010:
4221:
3894:
3890:
3841:
3810:
3742:
3730:
3663:
3572:
2421:
1744:
1706:
paid by a person who inherits money or property of a person who has died, whereas an
1695:
1668:
1510:
1495:
1490:
1465:
1415:
1215:
931:
883:
823:
739:
680:
392:
359:
165:
3308:
And the highest rates to non-directly related people will range between 58% and 84%.
3259:
Group I: Descendants, regardless of whether they are adopted or not, under 21 years.
6865:
6857:
6785:
6482:
6422:
6175:
6061:
6051:
6036:
6006:
5918:
4671:
3886:
3802:
3720:
2908:
2896:
2868:
2860:
2829:
2818:
2814:
1550:
1475:
1081:
1046:
1026:
843:
811:
685:
539:
290:
5545:
4811:
3942:
Marello Advogados & Advogadas | Tributarista no Rio de Janeiro e Brasília
3558:
remained part of her birth family and not under the legal control of her husband.
2646:
2627:: abolished estate tax in 2008, for deaths occurring on or after 15 February 2008.
6908:
6730:
6696:
6633:
6499:
6455:
6356:
6056:
6041:
3087:: abolished inheritance tax in 2008, for deaths occurring on or after 1 July 2004
1758:
In some jurisdictions, like Austria, death gives rise to the local equivalent of
1644:
1260:
1118:
1113:
816:
727:
692:
594:
518:
354:
314:
280:
190:
180:
175:
170:
88:
4199:
3938:"Inheritance and Donation received from overseas are tax free, no ITCMD for now"
3080:
The different U.S. states all have other regulations regarding inheritance tax:
6813:
6584:
6567:
6504:
6477:
6460:
6149:
6082:
6046:
6026:
5928:
4760:"357/1992 Sb. Zákon o dani dědické, dani darovací a dani z převodu nemovitostí"
4173:
4055:"Droits de succession: ordres des héritiers et barème des droits de succession"
3599:
3537:
3225:
3017:. On those over that value, the rate was multiplied 1.1 times on estates up to
2838:
2744:
2474:
2343:
2057:
1878:
Imposto sobre Transmissão "Causa Mortis" e Doação de Quaisquer Bens ou Direitos
1791:
1203:
1175:
1150:
1011:
858:
653:
589:
487:
425:
329:
324:
307:
285:
5790:
3725:
7015:
7001:
6903:
6870:
6668:
6648:
6599:
6276:
6256:
6197:
6114:
6011:
5321:
5181:
5014:
4390:
3898:
3845:
3814:
3734:
3615:
3090:
2986:
2833:
2361:
1798:
1740:
1275:
948:
873:
764:
697:
631:
599:
466:
408:
369:
349:
319:
234:
155:
150:
125:
115:
57:
3296:
On legitimate ascendants (parents) we will see tax rates between 5% and 26%.
3211:, and other nonprofits. These beneficiaries are exempt from inheritance tax.
2732:
Some jurisdictions have never levied any form of tax in the event of death:
6875:
6851:
6818:
6799:
6780:
6735:
6708:
6701:
6683:
6621:
6397:
6351:
6346:
6249:
6234:
6077:
5105:"Tax and Investment Facts – A Glimpse at Taxation and Investment in Serbia"
4759:
4697:
3635:
3630:
3603:
3595:
3221:
3045:
1711:
1656:
1170:
958:
927:
898:
878:
769:
754:
734:
648:
643:
445:
239:
4517:
3806:
208:
6843:
6643:
6528:
6417:
6392:
6380:
6361:
6244:
6224:
6134:
6031:
5851:
3559:
3104:
2726:
2582:
2245:
2191:
2124:
1165:
908:
868:
786:
722:
668:
604:
430:
420:
364:
244:
145:
140:
98:
83:
5285:
3713:"Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation"
6936:
6823:
6440:
6021:
5669:"Tarifa y coeficientes multiplicadores. Agencia Tributaria de Cataluña"
5339:"A Guide to Kentucky Inheritance and Estate Taxes: General Information"
5232:
4469:
3853:
3154:
2177:
1858:
1787:
1783:
1270:
1240:
1123:
1108:
1031:
968:
936:
888:
863:
848:
749:
744:
712:
638:
344:
339:
160:
120:
66:
5506:"PASADO, PRESENTE Y FUTURO DEL IMPUESTO SOBRE SUCESIONES Y DONACIONES"
5185:
4332:
3829:
3757:"Historical Lessons from the Life and Death of the Federal Estate Tax"
3662:. Upper Saddle River, New Jersey: Pearson Prentice Hall. p. 358.
3065:, his estate may thus have to pay four succession taxes, one to state
2993:
on all legacies or distributive shares of personal property exceeding
6837:
6638:
6589:
6572:
6510:
6492:
6266:
6180:
5615:"Impuesto sobre Sucesiones y Donaciones (ISD), Sucesiones: Cantabria"
3683:
3587:
3583:
3232:
3167:
Class C includes the deceased person's: brother or sister, spouse or
3084:
2843:
2624:
2508:
2417:
2392:
1775:
1763:
1103:
1021:
1016:
707:
702:
513:
440:
130:
5166:
Revealed: king of Jordan used Swiss accounts to hoard massive wealth
3350:
Amount collected with the succession and donation tax in 2019 (in €)
6725:
6658:
6594:
6407:
6385:
6281:
6229:
5987:
5773:"Rebaja del impuesto de sucesiones - Axencia Tributaria de Galicia"
5707:[Inheritance and Donations Tax Galicia (ISD)] (in Spanish).
5651:"Impuesto sobre Sucesiones y Donaciones en Castilla La Mancha 2021"
3570:
Tax revenues went into a fund to pay military retirement benefits (
3551:
3282:
3216:
3175:
inherited by someone in Class C is not taxed. On amounts exceeding
3149:
3144:
3127:
2912:
are of small importance and in practice are not as a rule charged.
2783:
2678:
2664:
2568:
2446:
2283:
2231:
1897:
1779:
1759:
1698:
law distinguishes between an estate tax and an inheritance tax. An
1265:
1233:
922:
912:
833:
828:
801:
774:
584:
334:
275:
270:
103:
5721:[Inheritance and Donations Tax Madrid (ISD)] (in Spanish).
2842:£100, and individual successions under £20, are exempt from duty.
6678:
6472:
6465:
6330:
6126:
5945:
5914:
5307:
4734:"Zrušené daně dědická a darovací – opravdu se nemusí nic platit?"
3654:
3550:("twentieth of inheritance") was levied by Rome's first emperor,
3115:
2805:
2698:
2494:
2436:
2378:
2329:
2301:
2025:
1977:
1931:
1911:
1854:
1828:
1802:
1076:
903:
806:
796:
135:
93:
5878:
5876:
5561:"Impuesto sobre Sucesiones y Donaciones - SEDE ELECTRÓNICA STPA"
5252:"Estate Taxes by State - Does New Hampshire Have an Estate Tax?"
4377:"Ustawa z dnia 28 lipca 1983 r. o podatku od spadków i darowizn"
3061:, which he has put for safe keeping in a deposit vault in state
6653:
6605:
6374:
5597:"▷ Impuesto sucesiones canarias tabla | Actualizado marzo 2022"
5000:"Timing of death and the repeal of the Swedish inheritance tax"
3877:
Dowding, Keith (2008). "Why are Inheritance Taxes Unpopular?".
3625:
3591:
3564:
2800:
Inheritance tax was introduced with effect from 18 March 1986.
2770:
2757:
2712:
2638:
2610:
2596:
2540:
2460:
2315:
2211:
2157:
2011:
1957:
1872:
1748:
1639:
1285:
1096:
1091:
1086:
893:
781:
2028:: Inheritance tax is 10%. The first ISK 5,757,759 is tax free.
6742:
6338:
5873:
5528:"Impuesto sobre Sucesiones y Donaciones - Junta de Andalucía"
5499:
5497:
5495:
4904:"Your Taxes: Will the Tax Authority receive your inheritance"
3684:"How Inheritance Tax works: thresholds, rules and allowances"
3299:
On descendants and ascendants by affinity from 23% until 55%.
2554:
2526:
2263:
2095:
2075:
1997:
1300:
1295:
1290:
1280:
1255:
1250:
1197:
1069:
5468:
5466:
3711:
Genschel, Philipp; Limberg, Julian; Seelkopf, Laura (2023).
3262:
Group II: Descendants and adopted over 21 years and spouses.
5956:
4997:
3121:
3096:
2287:
2039:
5492:
3277:
There's a consensus that this tax is a direct heir of the
3057:
owns registered bonds of a corporation chartered by state
6715:
5463:
2809:
2643:
a unanimous riksdag abolished the inheritance tax in 2004
1703:
40:
6792:
The Origin of the Family, Private Property and the State
5730:
5728:
5579:"Agència Tributària de les Illes Balears - A.T.I.B. 692"
4490:
1734:
4333:"Bekijk hier de meest gestelde vragen over testamenten"
3710:
5820:
Gardner, "Liability to Inheritance Tax," pp. 205, 211.
5705:"Impuesto sobre Sucesiones y Donaciones Galicia (ISD)"
5344:. Kentucky Revenue Cabinet. March 2003. Archived from
3333:
Decentralization on the Spanish autonomous communities
3118:: abolished the state inheritance on December 31, 2012
2881:% on successions already paying 1% and an additional 1
1786:. Inheritance tax has been argued to be preferable to
5725:
5719:"Impuesto sobre Sucesiones y Donaciones Madrid (ISD)"
5208:"$ 10,000 in 1898 → 2020 | Inflation Calculator"
3044:
Many of the states also impose succession duties, or
1723:
colloquially (though not legally) in the UK and some
1000:
European Union Common Consolidated Corporate Tax Base
5752:
3013:, if the legacy or share in question did not exceed
2140:
5029:"Will you have to pay inheritance tax in Portugal?"
4922:"A Simple Guide To Inheriting Property In Malaysia"
4886:"Inheritance tax on HNIs likely to be reintroduced"
4493:"| Changes in the Spanish inheritance tax in Spain"
4351:"Hoeveel vrijstelling heb ik voor de erfbelasting?"
5882:Graham Burton, "Government and the Provinces," in
5546:"Impuesto sobre sucesiones y donaciones en Aragón"
4694:"Erbschaftssteuer aufgehoben - oesterreich.ORF.at"
2445:in 2008. This tax had some of the features of the
4618:"Vietnam - Individual - Taxes on personal income"
2863:c. 12) exempted personal estates under £300. The
7013:
5870:Gardner, "Liability to Inheritance Tax," p. 205.
5842:Gardner, "Liability to Inheritance Tax," p. 214.
5559:Asturias, Servicios Tributarios del Principado.
4837:"Inheritance tax and inheritance law in Estonia"
1876:
5866:
5864:
5862:
5233:"Individuals - Louisiana Department of Revenue"
4998:Marcus Eliason; Henry Ohlsson (26 March 2010).
4720:"Canada Inheritance Tax Laws & Information"
4307:"How to calculate taxes on an inherited estate"
4282:"Estate and Inheritance Taxes around the World"
3325:Group IV: There will be no place for reduction.
3164:Class B was deleted when New Jersey law changed
2099:
3792:
3780:NYU Law and Economics Research Paper No. 20-11
2106:
5972:
2891:% on successions paying more than 1%. By the
2396:
2267:
2161:
2079:
1941:
1935:
1676:
5859:
5196:(11th ed.). Cambridge University Press.
4275:
4273:
4271:
2953:. There might be a discussion about this on
2682:
2440:
2215:
2134:
2128:
1981:
1961:
1915:
1832:
1797:Arguments against inheritance taxes include
5809:Childhood, Class and Kin in the Roman World
5333:
5331:
2478:
2195:
1882:
1838:
1747:, payable immediately. This is the case in
5979:
5965:
5687:"Portal Tributario (Junta de Extremadura)"
4986:Inheritance tax does not reduce inequality
4852:"10 jurisdictions with no inheritance tax"
3773:
3576:), along with those from a new sales tax (
1815:List of countries by inheritance tax rates
1683:
1669:
5655:Asepyme - Abogados y asesores financieros
5503:
5176:
5174:
4491:Inheritance tax in Spain (14 June 2018).
4268:
3724:
3265:Group III: Siblings, uncles, and nephews.
2973:Learn how and when to remove this message
2252:impose estate taxes or inheritance taxes.
1192:Institute on Taxation and Economic Policy
5927:of the 5 percent inheritance tax on his
5899:(Oxford University Press, 2004), p. 178.
5755:"Impuesto sobre sucesiones y donaciones"
5328:
5322:"Iowa Department of Revenue: Iowa Taxes"
5249:
5180:
5120:
3536:No inheritance tax was recorded for the
3107:impose inheritance or estate taxes (see
5300:
4444:"New form for inheritance tax in Spain"
3876:
3827:
3774:Batchelder, Lily L. (28 January 2020).
3342:Autonomous Communities Inheritance Tax
2398:Impuesto sobre Sucesiones y Donaciones
2000:: Inheritance tax on intangible assets.
14:
7014:
5171:
4643:"Venezuela - Individual - Other taxes"
3872:
3870:
3281:, created during the reign of emperor
2449:, which was abolished at the same time
2217:Ustawa o podatku od spadków i darowizn
1731:is sometimes referred as "death tax".
27:Tax paid after inheritance of property
5960:
4518:"Thailand - Individual - Other taxes"
3982:"Colombia - Individual - Other taxes"
3179:, the tax rates are: 11% on the next
2796:Inheritance Tax in the United Kingdom
2529:: had an estate tax from 1953 to 1985
1735:Other taxation applied to inheritance
5558:
5314:
5080:"Hungary - Individual - Other taxes"
4593:"Ukraine - Individual - Other taxes"
4543:"Tunisia - Individual - Other taxes"
4279:
4124:"Iceland - Individual - Other taxes"
3913:"Belgium - Individual - Other taxes"
3706:
3704:
2925:
2248:: No national inheritance tax. Some
1782:and inconsistent with the values of
4812:"O dědictví IV: Dědit, či darovat?"
4568:"Turkey - Individual - Other taxes"
4099:"Greece - Individual - Other taxes"
3867:
3821:
3786:
3767:
3749:
3338:to the total quantity you inherit.
3099:: abolished inheritance tax in 2005
2893:Customs and Inland Revenue Act 1889
2865:Customs and Inland Revenue Act 1888
2857:Customs and Inland Revenue Act 1881
2599:: abolished inheritance tax in 2014
1778:. Inheritance has been compared to
24:
6987:
5308:"DOR: Inheritance Tax Information"
4218:"The New Inheritance Tax in Italy"
4013:. 15 November 2017. Archived from
3109:inheritance tax at the state level
2813:the state of affairs prior to the
25:
7043:
5938:
5121:Woolsey, Matt; Eaves, Elisabeth.
4174:"Inheritance tax: an Irish guide"
4149:"Iraq - Individual - Other taxes"
3701:
2989:imposed a succession duty by the
2789:
2348:inheritance tax in United Kingdom
1007:Global minimum corporate tax rate
6992:
6959:
6958:
5944:
5902:
5889:
5886:(Routledge, 1987, 2002), p. 428.
5845:
5836:
5791:"Herencias en España | herencia"
4849:
4419:"Inheritance and gift tax rates"
4007:"Boafgift - beregningseksempler"
3891:10.1111/j.1467-923X.2008.00914.x
3621:Generation-skipping transfer tax
3598:levied on Roman citizens in the
3540:, despite abundant evidence for
2930:
2915:
2776:
2763:
2750:
2737:
2719:
2705:
2691:
2671:
2657:
2631:
2617:
2603:
2589:
2575:
2561:
2547:
2533:
2519:
2501:
2487:
2467:
2453:
2429:
2410:
2385:
2371:
2354:
2336:
2322:
2308:
2294:
2276:
2256:
2238:
2224:
2204:
2184:
2170:
2150:
2117:
2088:
2068:
2046:
2032:
2018:
2004:
1990:
1970:
1950:
1924:
1904:
1890:
1865:
1847:
1821:
1650:
1638:
477:Base erosion and profit shifting
47:
5823:
5814:
5801:
5783:
5765:
5746:
5711:
5697:
5679:
5661:
5643:
5625:
5607:
5589:
5571:
5552:
5538:
5520:
5438:
5412:
5386:
5377:
5363:
5274:
5243:
5225:
5200:
5159:
5133:
5114:
5097:
5072:
5047:
5021:
4991:
4988:, The Guardian, August 31, 2006
4979:
4954:
4928:
4914:
4896:
4878:
4869:
4843:
4829:
4804:
4790:Finanční správa České republiky
4778:
4752:
4726:
4712:
4686:
4660:
4635:
4610:
4585:
4560:
4535:
4510:
4484:
4454:
4436:
4411:
4397:
4383:
4369:
4343:
4325:
4299:
4254:
4236:
4210:
4192:
4166:
4141:
4116:
4091:
4073:
4047:
4029:
3999:
3974:
3948:
3930:
3834:Philosophy & Public Affairs
3660:Economics: Principles in action
3525:
3386:From 800,000: 36.50% + 205,920
2922:Estate tax in the United States
2366:estate tax in the United States
1729:estate tax in the United States
255:Optimal capital income taxation
6524:Right of way (property access)
5831:A Casebook on Roman Family Law
5009:. Vol. 2010, no. 5.
3905:
3676:
3658:; Sheffrin, Steven M. (2003).
3648:
3474:From 1,600,000: 18% + 198,000
2135:
2129:
1330:List of countries by tax rates
13:
1:
5657:(in Spanish). 1 October 2021.
5603:(in Spanish). 29 August 2021.
5373:. Government of Pennsylvania.
4085:www.german-probate-lawyer.com
3717:Comparative Political Studies
3641:
3520:
3353:Maximum amount to pay (2022)
2585:abolished estate duty in 1992
2513:Estate Duty Ordinance Cap.111
1808:
760:Natural resources consumption
5986:
5508:. Editorial Tirant Lo Blanch
5426:(in Spanish). 9 October 2017
5400:(in Spanish). 9 October 2017
4280:Cole, Alan (17 March 2015).
3594:. It was one of three major
3507:From 797,555: 34% + 199,291
3496:From 797,555: 34% + 199,291
3485:From 797,555: 34% + 199,291
3463:From 797,555: 34% + 199,291
3452:From 800,000: 32% + 153,000
3441:From 797,555: 34% + 199,291
3430:From 797,555: 34% + 199,291
3419:From 797,555: 34% + 199,291
3408:From 797,555: 34% + 199,291
3397:From 800,000: 34% + 199,291
3375:From 797,555: 34% + 199,291
3364:From 800,000: 26% + 171,620
3191:, and 16% for anything over
3161:lineal descendant of a child
2871:c. 8) charged an additional
2651:2004 Indian Ocean earthquake
1769:
610:United States as a tax haven
7:
6830:Two Treatises of Government
5691:portaltributario.juntaex.es
4936:"Skatteetaten - Arveavgift"
4405:"Inheritance Tax in Poland"
4011:Danish Ministry of Taxation
3830:"Is Inheritance Justified?"
3609:
3201:, and 16% on anything over
2141:
2100:
10:
7048:
5753:Junta de Castilla y León.
5565:sede.tributasenasturias.es
5504:Martín Moreno, José Luis.
4462:"Inheritance Tax - Rebate"
4262:"Japanese Inheritance Tax"
4041:Finnish Tax Administration
3529:
3029:, 2.1 times on those from
2919:
2793:
1812:
1717:
524:Offshore financial centres
414:Repatriation tax avoidance
6954:
6751:
6553:
6433:
6326:
6319:
6168:
6125:
6070:
5994:
5913:10.482. A 2nd-century AD
5795:www.herenciaenespana.info
5123:"Tax Havens Of The World"
4962:"IRAS | Estate Duty"
4448:Grupo Salvador desde 1969
3956:"RESOLUÇÃO N° 9, DE 1992"
3761:49 Am. J. Legal Hist. 197
3726:10.1177/00104140231194065
3048:; generally, however, on
2269:Impuesto sobre Sucesiones
2107:
989:Financial transaction tax
79:Property tax equalization
7000:This page is a modified
6882:The Great Transformation
6240:Labor theory of property
5394:"Impuesto de Sucesiones"
5383:Tenn. Code Ann. 67-8-303
5033:Portugal Property Guides
4497:Inheritance tax in Spain
4081:"German Inheritance Tax"
3795:American Economic Review
3579:centesima rerum venalium
3238:
3021:, twofold on those from
2905:Succession Duty Act 1853
2826:Succession Duty Act 1853
2350:(actually an estate tax)
1335:Tax revenue to GDP ratio
994:Currency transaction tax
580:Liechtenstein tax affair
6451:Forest-dwelling (India)
6413:restraint on alienation
6193:Common good (economics)
5532:www.juntadeandalucia.es
5193:Encyclopædia Britannica
5187:"Succession Duty"
3879:The Political Quarterly
3828:Haslett, D. W. (1986).
2991:War Revenue Act of 1898
1042:Permanent establishment
1037:Exchange of Information
545:Financial Secrecy Index
196:Medical savings account
6890:Pierre-Joseph Proudhon
6664:Primitive accumulation
6519:Right of way (transit)
6304:Tragedy of the commons
6186:fictitious commodities
5949:Quotations related to
5921:, for instance, lists
5797:(in European Spanish).
5779:(in European Spanish).
5675:(in European Spanish).
4740:(in Czech). 3 May 2015
2683:
2479:
2441:
2397:
2268:
2216:
2196:
2162:
2080:
2061:
1982:
1962:
1942:
1936:
1916:
1877:
1839:
1833:
1766:) to inheritance tax.
942:Vehicle miles traveled
561:Ireland as a tax haven
375:Private tax collection
6943:The Wealth of Nations
6923:Jean-Jacques Rousseau
6915:The Ethics of Liberty
5740:administracion.gob.es
5619:Ineaf Business School
5212:www.in2013dollars.com
4037:"Vero.fi/Inheritance"
3840:(2). Wiley: 122–155.
3807:10.1257/aer.96.5.1559
3547:vicesima hereditatium
3279:vicesima hereditatium
2808:fiscal system, is "a
1813:Further information:
615:Panama as a tax haven
567:Ireland v. Commission
535:Conduit and sink OFCs
530:Offshore magic circle
451:Unreported employment
6806:Progress and Poverty
6140:Common-pool resource
5895:Peter Michael Swan,
5084:taxsummaries.pwc.com
4647:taxsummaries.pwc.com
4622:taxsummaries.pwc.com
4597:taxsummaries.pwc.com
4572:taxsummaries.pwc.com
4547:taxsummaries.pwc.com
4423:taxsummaries.pwc.com
4337:www.testamenttest.nl
4153:taxsummaries.pwc.com
4128:taxsummaries.pwc.com
4103:taxsummaries.pwc.com
3986:taxsummaries.pwc.com
3917:taxsummaries.pwc.com
3347:Autonomous Community
2943:confusing or unclear
2081:tassa di successione
1963:droits de succession
1834:droits de succession
1606:United Arab Emirates
1348:Individual Countries
1057:Foreign revenue rule
854:Inheritance (estate)
573:Leprechaun economics
6929:The Social Contract
6617:population transfer
6534:prior-appropriation
6213:homestead principle
5398:Comunidad de Madrid
5310:. 22 December 2014.
5168:The Guardian. 2022.
4942:on 17 February 2014
4700:on 1 September 2011
4472:on 13 February 2015
4391:"Inheritance (SDG)"
3560:Roman social values
3532:List of Roman taxes
3343:
3322:Group III: 7,993.46
3319:Group II: 15,956.87
2951:clarify the article
2056:: Inheritance tax (
1645:Business portal
1340:Tax rates in Europe
1210:Tax Justice Network
1156:Dhammika Dharmapala
664:Airport improvement
472:Transfer mispricing
263:Distribution of Tax
35:Part of a series on
6909:Murray N. Rothbard
6220:Free-rider problem
5262:on 16 January 2013
4908:The Jerusalem Post
4890:The Economic Times
4839:. 15 October 2021.
4355:belastingdienst.nl
4059:Notaires de France
3962:on 19 October 2014
3656:O'Sullivan, Arthur
3341:
3273:History of the tax
3187:, 14% on the next
3183:, 13% on the next
3039:U.S. Supreme Court
2163:mantojuma nodoklis
1246:Eight per thousand
1161:James R. Hines Jr.
1052:European Union FTT
74:Government revenue
7009:
7008:
6985:
6984:
6896:What Is Property?
6689:human trafficking
6674:Regulatory taking
6549:
6548:
6294:Right to property
5637:www.aherencias.es
5237:rev.louisiana.gov
5055:"Daň z dedičstva"
4892:. 5 October 2017.
4722:. 30 August 2016.
4674:on 28 August 2009
4407:. 7 January 2022.
4313:. 22 October 2019
4311:guichet.public.lu
4264:. 28 August 2019.
4248:www.parlamento.it
3573:aerarium militare
3511:
3510:
3435:Castile La-Mancha
2983:
2982:
2975:
2909:16 & 17 Vict.
2897:52 & 53 Vict.
2869:51 & 52 Vict.
2861:44 & 45 Vict.
2830:16 & 17 Vict.
2819:57 & 58 Vict.
2422:capital gains tax
1745:capital gains tax
1710:is a levy on the
1696:International tax
1693:
1692:
1628:
1627:
1224:
1223:
1216:Tax Policy Center
964:Negative (income)
740:Environmental tax
622:
621:
540:Financial centres
360:Tax investigation
298:
297:
166:Tax harmonization
16:(Redirected from
7039:
6996:
6989:
6988:
6962:
6961:
6866:John Stuart Mill
6786:Friedrich Engels
6767:Frédéric Bastiat
6760:
6612:Forced migration
6580:Collectivization
6324:
6323:
6203:First possession
6176:Bundle of rights
5981:
5974:
5967:
5958:
5957:
5948:
5932:
5906:
5900:
5893:
5887:
5880:
5871:
5868:
5857:
5849:
5843:
5840:
5834:
5827:
5821:
5818:
5812:
5805:
5799:
5798:
5787:
5781:
5780:
5769:
5763:
5762:
5759:tributos.jcyl.es
5750:
5744:
5743:
5732:
5723:
5722:
5715:
5709:
5708:
5701:
5695:
5694:
5683:
5677:
5676:
5665:
5659:
5658:
5647:
5641:
5640:
5629:
5623:
5622:
5611:
5605:
5604:
5593:
5587:
5586:
5575:
5569:
5568:
5556:
5550:
5549:
5542:
5536:
5535:
5524:
5518:
5517:
5515:
5513:
5501:
5490:
5489:
5487:
5485:
5479:
5470:
5461:
5460:
5458:
5456:
5442:
5436:
5435:
5433:
5431:
5416:
5410:
5409:
5407:
5405:
5390:
5384:
5381:
5375:
5374:
5371:"Inheritance Ta"
5367:
5361:
5360:
5358:
5356:
5350:
5343:
5335:
5326:
5325:
5318:
5312:
5311:
5304:
5298:
5297:
5295:
5293:
5284:. Archived from
5278:
5272:
5271:
5269:
5267:
5258:. Archived from
5247:
5241:
5240:
5229:
5223:
5222:
5220:
5218:
5204:
5198:
5197:
5189:
5178:
5169:
5163:
5157:
5156:
5154:
5152:
5143:. Archived from
5137:
5131:
5130:
5118:
5112:
5111:
5109:
5101:
5095:
5094:
5092:
5090:
5076:
5070:
5069:
5067:
5065:
5059:www.slovensko.sk
5051:
5045:
5044:
5042:
5040:
5025:
5019:
5018:
5004:
4995:
4989:
4983:
4977:
4976:
4974:
4972:
4958:
4952:
4951:
4949:
4947:
4938:. Archived from
4932:
4926:
4925:
4924:. 19 April 2019.
4918:
4912:
4911:
4900:
4894:
4893:
4882:
4876:
4873:
4867:
4866:
4864:
4862:
4847:
4841:
4840:
4833:
4827:
4826:
4824:
4822:
4808:
4802:
4801:
4799:
4797:
4782:
4776:
4775:
4773:
4771:
4756:
4750:
4749:
4747:
4745:
4730:
4724:
4723:
4716:
4710:
4709:
4707:
4705:
4696:. Archived from
4690:
4684:
4683:
4681:
4679:
4670:. Archived from
4668:"Tax Foundation"
4664:
4658:
4657:
4655:
4653:
4639:
4633:
4632:
4630:
4628:
4614:
4608:
4607:
4605:
4603:
4589:
4583:
4582:
4580:
4578:
4564:
4558:
4557:
4555:
4553:
4539:
4533:
4532:
4530:
4528:
4514:
4508:
4507:
4505:
4503:
4488:
4482:
4481:
4479:
4477:
4468:. Archived from
4458:
4452:
4451:
4440:
4434:
4433:
4431:
4429:
4415:
4409:
4408:
4401:
4395:
4394:
4387:
4381:
4380:
4373:
4367:
4366:
4364:
4362:
4347:
4341:
4340:
4329:
4323:
4322:
4320:
4318:
4303:
4297:
4296:
4294:
4292:
4277:
4266:
4265:
4258:
4252:
4251:
4240:
4234:
4233:
4231:
4229:
4220:. Archived from
4214:
4208:
4207:
4196:
4190:
4189:
4187:
4185:
4170:
4164:
4163:
4161:
4159:
4145:
4139:
4138:
4136:
4134:
4120:
4114:
4113:
4111:
4109:
4095:
4089:
4088:
4087:. 15 April 2023.
4077:
4071:
4070:
4068:
4066:
4051:
4045:
4044:
4033:
4027:
4026:
4024:
4022:
4003:
3997:
3996:
3994:
3992:
3978:
3972:
3971:
3969:
3967:
3958:. Archived from
3952:
3946:
3945:
3944:. 15 March 2021.
3934:
3928:
3927:
3925:
3923:
3909:
3903:
3902:
3874:
3865:
3864:
3862:
3860:
3825:
3819:
3818:
3801:(5): 1559–1588.
3790:
3784:
3783:
3771:
3765:
3764:
3753:
3747:
3746:
3728:
3708:
3699:
3698:
3696:
3694:
3680:
3674:
3673:
3652:
3542:testamentary law
3424:Castile and León
3391:Balearic Islands
3344:
3340:
3204:
3200:
3194:
3190:
3186:
3182:
3178:
3174:
3036:
3032:
3028:
3024:
3020:
3016:
3012:
3008:
3004:
3000:
2996:
2978:
2971:
2967:
2964:
2958:
2934:
2933:
2926:
2890:
2889:
2885:
2880:
2879:
2875:
2815:Finance Act 1894
2782:
2780:
2779:
2769:
2767:
2766:
2756:
2754:
2753:
2743:
2741:
2740:
2725:
2723:
2722:
2711:
2709:
2708:
2697:
2695:
2694:
2686:
2677:
2675:
2674:
2663:
2661:
2660:
2637:
2635:
2634:
2623:
2621:
2620:
2609:
2607:
2606:
2595:
2593:
2592:
2581:
2579:
2578:
2567:
2565:
2564:
2553:
2551:
2550:
2539:
2537:
2536:
2525:
2523:
2522:
2507:
2505:
2504:
2493:
2491:
2490:
2482:
2473:
2471:
2470:
2459:
2457:
2456:
2444:
2442:Erbschaftssteuer
2439:: abolished the
2435:
2433:
2432:
2416:
2414:
2413:
2400:
2391:
2389:
2388:
2377:
2375:
2374:
2360:
2358:
2357:
2342:
2340:
2339:
2328:
2326:
2325:
2314:
2312:
2311:
2300:
2298:
2297:
2282:
2280:
2279:
2271:
2262:
2260:
2259:
2244:
2242:
2241:
2230:
2228:
2227:
2219:
2210:
2208:
2207:
2199:
2190:
2188:
2187:
2176:
2174:
2173:
2165:
2156:
2154:
2153:
2144:
2138:
2137:
2132:
2131:
2123:
2121:
2120:
2112:
2110:
2109:
2103:
2094:
2092:
2091:
2083:
2074:
2072:
2071:
2062:Cáin Oidhreachta
2052:
2050:
2049:
2038:
2036:
2035:
2024:
2022:
2021:
2010:
2008:
2007:
1996:
1994:
1993:
1985:
1976:
1974:
1973:
1965:
1956:
1954:
1953:
1945:
1939:
1930:
1928:
1927:
1919:
1910:
1908:
1907:
1896:
1894:
1893:
1884:
1880:
1871:
1869:
1868:
1853:
1851:
1850:
1842:
1836:
1827:
1825:
1824:
1685:
1678:
1671:
1657:Money portal
1655:
1654:
1653:
1643:
1642:
1319:
1318:
1140:
1139:
1047:Transfer pricing
1027:Tax equalization
1001:
949:Corporate profit
585:Luxembourg Leaks
519:Corporate havens
398:
397:
214:
213:
51:
32:
31:
21:
7047:
7046:
7042:
7041:
7040:
7038:
7037:
7036:
7022:Inheritance tax
7012:
7011:
7010:
6986:
6981:
6950:
6754:
6753:
6747:
6697:husband-selling
6634:Illegal logging
6629:Illegal fishing
6558:
6545:
6456:Freedom to roam
6429:
6342:(agrarian land)
6315:
6272:Property rights
6164:
6121:
6083:Estate (landed)
6066:
5990:
5985:
5951:Inheritance tax
5941:
5936:
5935:
5919:equestrian rank
5917:for a Roman of
5907:
5903:
5894:
5890:
5884:The Roman World
5881:
5874:
5869:
5860:
5850:
5846:
5841:
5837:
5828:
5824:
5819:
5815:
5806:
5802:
5789:
5788:
5784:
5771:
5770:
5766:
5751:
5747:
5734:
5733:
5726:
5717:
5716:
5712:
5703:
5702:
5698:
5685:
5684:
5680:
5667:
5666:
5662:
5649:
5648:
5644:
5631:
5630:
5626:
5613:
5612:
5608:
5595:
5594:
5590:
5577:
5576:
5572:
5557:
5553:
5544:
5543:
5539:
5526:
5525:
5521:
5511:
5509:
5502:
5493:
5483:
5481:
5477:
5472:
5471:
5464:
5454:
5452:
5444:
5443:
5439:
5429:
5427:
5418:
5417:
5413:
5403:
5401:
5392:
5391:
5387:
5382:
5378:
5369:
5368:
5364:
5354:
5352:
5351:on 11 June 2009
5348:
5341:
5337:
5336:
5329:
5320:
5319:
5315:
5306:
5305:
5301:
5291:
5289:
5280:
5279:
5275:
5265:
5263:
5256:About.com Money
5248:
5244:
5231:
5230:
5226:
5216:
5214:
5206:
5205:
5201:
5179:
5172:
5164:
5160:
5150:
5148:
5147:on 21 July 2015
5139:
5138:
5134:
5119:
5115:
5107:
5103:
5102:
5098:
5088:
5086:
5078:
5077:
5073:
5063:
5061:
5053:
5052:
5048:
5038:
5036:
5027:
5026:
5022:
5002:
4996:
4992:
4984:
4980:
4970:
4968:
4966:www.iras.gov.sg
4960:
4959:
4955:
4945:
4943:
4934:
4933:
4929:
4920:
4919:
4915:
4902:
4901:
4897:
4884:
4883:
4879:
4874:
4870:
4860:
4858:
4850:Hoon, Iven De.
4848:
4844:
4835:
4834:
4830:
4820:
4818:
4810:
4809:
4805:
4795:
4793:
4784:
4783:
4779:
4769:
4767:
4764:Zákony pro lidi
4758:
4757:
4753:
4743:
4741:
4732:
4731:
4727:
4718:
4717:
4713:
4703:
4701:
4692:
4691:
4687:
4677:
4675:
4666:
4665:
4661:
4651:
4649:
4641:
4640:
4636:
4626:
4624:
4616:
4615:
4611:
4601:
4599:
4591:
4590:
4586:
4576:
4574:
4566:
4565:
4561:
4551:
4549:
4541:
4540:
4536:
4526:
4524:
4516:
4515:
4511:
4501:
4499:
4489:
4485:
4475:
4473:
4460:
4459:
4455:
4442:
4441:
4437:
4427:
4425:
4417:
4416:
4412:
4403:
4402:
4398:
4389:
4388:
4384:
4375:
4374:
4370:
4360:
4358:
4349:
4348:
4344:
4331:
4330:
4326:
4316:
4314:
4305:
4304:
4300:
4290:
4288:
4278:
4269:
4260:
4259:
4255:
4242:
4241:
4237:
4227:
4225:
4216:
4215:
4211:
4198:
4197:
4193:
4183:
4181:
4172:
4171:
4167:
4157:
4155:
4147:
4146:
4142:
4132:
4130:
4122:
4121:
4117:
4107:
4105:
4097:
4096:
4092:
4079:
4078:
4074:
4064:
4062:
4053:
4052:
4048:
4035:
4034:
4030:
4020:
4018:
4005:
4004:
4000:
3990:
3988:
3980:
3979:
3975:
3965:
3963:
3954:
3953:
3949:
3936:
3935:
3931:
3921:
3919:
3911:
3910:
3906:
3875:
3868:
3858:
3856:
3826:
3822:
3791:
3787:
3772:
3768:
3755:
3754:
3750:
3709:
3702:
3692:
3690:
3682:
3681:
3677:
3670:
3653:
3649:
3644:
3612:
3534:
3528:
3523:
3241:
3202:
3198:
3192:
3188:
3184:
3180:
3176:
3172:
3034:
3030:
3026:
3022:
3018:
3014:
3010:
3006:
3002:
2998:
2994:
2979:
2968:
2962:
2959:
2948:
2935:
2931:
2924:
2918:
2887:
2883:
2882:
2877:
2873:
2872:
2802:Succession duty
2798:
2792:
2777:
2775:
2764:
2762:
2751:
2749:
2738:
2736:
2720:
2718:
2706:
2704:
2692:
2690:
2684:Daň z dedičstva
2679:Slovak Republic
2672:
2670:
2658:
2656:
2632:
2630:
2618:
2616:
2604:
2602:
2590:
2588:
2576:
2574:
2562:
2560:
2548:
2546:
2534:
2532:
2520:
2518:
2502:
2500:
2488:
2486:
2468:
2466:
2454:
2452:
2430:
2428:
2425:years of death.
2411:
2409:
2386:
2384:
2372:
2370:
2355:
2353:
2337:
2335:
2323:
2321:
2309:
2307:
2295:
2293:
2277:
2275:
2257:
2255:
2239:
2237:
2225:
2223:
2205:
2203:
2185:
2183:
2171:
2169:
2151:
2149:
2146:taxable amount)
2118:
2116:
2104:
2089:
2087:
2069:
2067:
2047:
2045:
2033:
2031:
2019:
2017:
2005:
2003:
1991:
1989:
1983:Erbschaftsteuer
1971:
1969:
1951:
1949:
1925:
1923:
1905:
1903:
1891:
1889:
1866:
1864:
1848:
1846:
1822:
1820:
1817:
1811:
1772:
1737:
1727:countries. The
1720:
1700:inheritance tax
1689:
1651:
1649:
1637:
1630:
1629:
1316:
1306:
1305:
1261:Fiscus Judaicus
1236:
1226:
1225:
1184:Advocacy groups
1137:
1129:
1128:
1119:Trade agreement
1114:Free-trade zone
1072:
1062:
1061:
999:
984:
974:
973:
634:
624:
623:
595:Paradise Papers
436:Debtors' prison
395:
385:
384:
355:Tax preparation
315:Revenue service
310:
300:
299:
211:
201:
200:
181:Double taxation
176:Tax withholding
171:Tax competition
89:Non-tax revenue
69:
28:
23:
22:
15:
12:
11:
5:
7045:
7035:
7034:
7032:Personal taxes
7029:
7024:
7007:
7006:
7002:disambiguation
6997:
6983:
6982:
6980:
6979:
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6977:
6967:
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6863:
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6849:
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6833:
6821:
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6814:Garrett Hardin
6811:
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6809:
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6636:
6631:
6626:
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6624:
6619:
6609:
6602:
6597:
6592:
6587:
6585:Eminent domain
6582:
6577:
6576:
6575:
6568:Bioprospecting
6564:
6562:
6560:redistribution
6551:
6550:
6547:
6546:
6544:
6543:
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6541:
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6312:
6311:
6301:
6296:
6291:
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6289:
6284:
6279:
6269:
6264:
6262:Natural rights
6259:
6254:
6253:
6252:
6242:
6237:
6232:
6227:
6222:
6217:
6216:
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6210:
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5998:
5996:
5992:
5991:
5984:
5983:
5976:
5969:
5961:
5955:
5954:
5940:
5939:External links
5937:
5934:
5933:
5901:
5888:
5872:
5858:
5844:
5835:
5822:
5813:
5800:
5782:
5777:www.atriga.gal
5764:
5745:
5724:
5710:
5696:
5678:
5673:atc.gencat.cat
5660:
5642:
5624:
5606:
5601:skygrancanaria
5588:
5570:
5551:
5537:
5519:
5491:
5462:
5437:
5411:
5385:
5376:
5362:
5327:
5324:. 8 July 2010.
5313:
5299:
5288:on 14 May 2011
5273:
5250:Julie Garber.
5242:
5224:
5199:
5184:, ed. (1911).
5182:Chisholm, Hugh
5170:
5158:
5132:
5113:
5096:
5071:
5046:
5035:. 26 July 2017
5020:
4990:
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4913:
4895:
4877:
4868:
4842:
4828:
4816:www.finance.cz
4803:
4777:
4751:
4738:Právní prostor
4725:
4711:
4685:
4659:
4634:
4609:
4584:
4559:
4534:
4509:
4483:
4466:InheritanceTax
4453:
4435:
4410:
4396:
4382:
4368:
4342:
4324:
4298:
4286:Tax Foundation
4267:
4253:
4235:
4224:on 4 July 2008
4209:
4191:
4165:
4140:
4115:
4090:
4072:
4046:
4028:
4017:on 2 June 2017
3998:
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3885:(2): 179–183.
3866:
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3645:
3643:
3640:
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3618:
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3608:
3596:indirect taxes
3538:Roman Republic
3527:
3524:
3522:
3519:
3509:
3508:
3505:
3502:
3498:
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3226:life insurance
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3209:public library
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3147:
3142:
3141:
3140:
3137:
3134:
3125:
3119:
3101:
3100:
3094:
3088:
3046:transfer taxes
2981:
2980:
2938:
2936:
2929:
2920:Main article:
2917:
2914:
2794:Main article:
2791:
2790:United Kingdom
2788:
2787:
2786:
2773:
2760:
2747:
2745:Cayman Islands
2730:
2729:
2716:
2702:
2688:
2668:
2654:
2628:
2614:
2600:
2586:
2572:
2558:
2544:
2530:
2516:
2498:
2484:
2475:Czech Republic
2464:
2450:
2426:
2403:
2402:
2382:
2368:
2351:
2344:United Kingdom
2333:
2319:
2305:
2291:
2273:
2253:
2235:
2221:
2201:
2197:Successierecht
2181:
2167:
2147:
2114:
2085:
2065:
2043:
2029:
2015:
2001:
1987:
1967:
1947:
1921:
1901:
1887:
1862:
1844:
1810:
1807:
1792:land value tax
1771:
1768:
1736:
1733:
1719:
1716:
1691:
1690:
1688:
1687:
1680:
1673:
1665:
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1660:
1659:
1647:
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1631:
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1625:
1624:
1623:
1618:
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1611:United Kingdom
1608:
1603:
1598:
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1583:
1578:
1573:
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1548:
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1243:
1237:
1232:
1231:
1228:
1227:
1222:
1221:
1220:
1219:
1213:
1207:
1204:Tax Foundation
1201:
1195:
1186:
1185:
1181:
1180:
1179:
1178:
1176:Gabriel Zucman
1173:
1168:
1163:
1158:
1153:
1151:Mihir A. Desai
1145:
1144:
1138:
1135:
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1060:
1059:
1054:
1049:
1044:
1039:
1034:
1029:
1024:
1019:
1014:
1012:Robin Hood tax
1009:
1004:
996:
991:
985:
980:
979:
976:
975:
972:
971:
966:
961:
956:
954:Excess profits
951:
946:
945:
944:
939:
934:
925:
920:
906:
901:
896:
891:
886:
881:
876:
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866:
861:
856:
851:
846:
841:
839:Gross receipts
836:
831:
826:
821:
820:
819:
814:
809:
804:
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779:
778:
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635:
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629:
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619:
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612:
607:
602:
597:
592:
590:Offshore Leaks
587:
582:
577:
576:
575:
570:
555:
554:
553:Major examples
550:
549:
548:
547:
542:
537:
532:
527:
521:
516:
508:
507:
503:
502:
501:
500:
495:
490:
488:Dutch Sandwich
485:
480:
474:
469:
461:
460:
456:
455:
454:
453:
448:
443:
438:
433:
428:
426:Tax resistance
423:
418:
417:
416:
403:
402:
396:
391:
390:
387:
386:
383:
382:
377:
372:
367:
362:
357:
352:
347:
342:
337:
332:
330:Taxable income
327:
325:Tax assessment
322:
317:
311:
306:
305:
302:
301:
296:
295:
294:
293:
288:
283:
278:
273:
265:
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227:
219:
218:
217:General Theory
212:
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188:
186:Representation
183:
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108:
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44:
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37:
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26:
9:
6:
4:
3:
2:
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7019:
7017:
7005:
7003:
6998:
6995:
6991:
6990:
6976:
6973:
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6968:
6966:
6963:Categories:
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6926:
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6910:
6907:
6905:
6904:David Ricardo
6902:
6898:
6897:
6893:
6892:
6891:
6888:
6884:
6883:
6879:
6878:
6877:
6874:
6872:
6871:Elinor Ostrom
6869:
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6859:
6855:
6854:
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6692:
6690:
6687:
6685:
6682:
6681:
6680:
6677:
6675:
6672:
6670:
6669:Privatization
6667:
6665:
6662:
6660:
6657:
6655:
6652:
6650:
6649:Legal plunder
6647:
6645:
6642:
6640:
6637:
6635:
6632:
6630:
6627:
6623:
6620:
6618:
6615:
6614:
6613:
6610:
6608:
6607:
6603:
6601:
6600:Expropriation
6598:
6596:
6593:
6591:
6588:
6586:
6583:
6581:
6578:
6574:
6571:
6570:
6569:
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6540:
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6508:
6507:
6506:
6503:
6501:
6498:
6494:
6491:
6489:
6486:
6484:
6481:
6480:
6479:
6476:
6474:
6471:
6467:
6464:
6463:
6462:
6459:
6457:
6454:
6452:
6449:
6447:
6444:
6442:
6439:
6438:
6436:
6432:
6424:
6421:
6419:
6416:
6414:
6411:
6409:
6406:
6404:
6401:
6400:
6399:
6396:
6394:
6391:
6387:
6384:
6383:
6382:
6379:
6377:
6376:
6372:
6370:
6367:
6363:
6360:
6358:
6355:
6353:
6350:
6349:
6348:
6345:
6343:
6341:
6337:
6335:
6334:(watercourse)
6333:
6329:
6328:
6325:
6322:
6318:
6310:
6307:
6306:
6305:
6302:
6300:
6297:
6295:
6292:
6288:
6285:
6283:
6280:
6278:
6277:primogeniture
6275:
6274:
6273:
6270:
6268:
6265:
6263:
6260:
6258:
6257:Legal plunder
6255:
6251:
6248:
6247:
6246:
6243:
6241:
6238:
6236:
6233:
6231:
6228:
6226:
6223:
6221:
6218:
6214:
6211:
6209:
6208:appropriation
6206:
6205:
6204:
6201:
6199:
6198:Excludability
6196:
6194:
6191:
6187:
6184:
6183:
6182:
6179:
6177:
6174:
6173:
6171:
6167:
6161:
6158:
6156:
6153:
6151:
6148:
6146:
6143:
6141:
6138:
6136:
6133:
6132:
6130:
6128:
6124:
6116:
6113:
6112:
6111:
6108:
6106:
6103:
6099:
6096:
6095:
6094:
6091:
6089:
6086:
6084:
6081:
6079:
6076:
6075:
6073:
6069:
6063:
6060:
6058:
6055:
6053:
6050:
6048:
6045:
6043:
6040:
6038:
6035:
6033:
6030:
6028:
6025:
6023:
6020:
6018:
6015:
6013:
6010:
6008:
6005:
6003:
6000:
5999:
5997:
5993:
5989:
5982:
5977:
5975:
5970:
5968:
5963:
5962:
5959:
5952:
5947:
5943:
5942:
5930:
5929:career résumé
5926:
5925:
5920:
5916:
5912:
5911:
5905:
5898:
5892:
5885:
5879:
5877:
5867:
5865:
5863:
5856:
5853:
5848:
5839:
5832:
5826:
5817:
5811:pp. 205, 213.
5810:
5804:
5796:
5792:
5786:
5778:
5774:
5768:
5761:(in Spanish).
5760:
5756:
5749:
5742:(in Spanish).
5741:
5737:
5731:
5729:
5720:
5714:
5706:
5700:
5692:
5688:
5682:
5674:
5670:
5664:
5656:
5652:
5646:
5638:
5634:
5628:
5621:(in Spanish).
5620:
5616:
5610:
5602:
5598:
5592:
5584:
5580:
5574:
5567:(in Spanish).
5566:
5562:
5555:
5547:
5541:
5533:
5529:
5523:
5507:
5500:
5498:
5496:
5475:
5469:
5467:
5451:
5447:
5441:
5425:
5421:
5415:
5399:
5395:
5389:
5380:
5372:
5366:
5347:
5340:
5334:
5332:
5323:
5317:
5309:
5303:
5287:
5283:
5282:"USTC - USTC"
5277:
5261:
5257:
5253:
5246:
5238:
5234:
5228:
5213:
5209:
5203:
5195:
5194:
5188:
5183:
5177:
5175:
5167:
5162:
5146:
5142:
5136:
5128:
5124:
5117:
5106:
5100:
5085:
5081:
5075:
5060:
5056:
5050:
5034:
5030:
5024:
5016:
5012:
5008:
5007:Working Paper
5001:
4994:
4987:
4982:
4967:
4963:
4957:
4941:
4937:
4931:
4923:
4917:
4909:
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4244:"DL 262/2006"
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4204:www.camera.it
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4180:. Raisin Bank
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4178:www.raisin.ie
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2955:the talk page
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1940:(Finnish) or
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1322:All Countries
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1276:Tolerance tax
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681:Capital gains
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600:Panama Papers
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467:Tax inversion
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409:Tax avoidance
407:
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394:
393:Noncompliance
389:
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370:Tax collector
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350:Tax residence
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320:Revenue stamp
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235:Tax incidence
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230:Excess burden
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159:
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156:Tax incentive
154:
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151:Tax advantage
149:
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142:
139:
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134:
132:
129:
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124:
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119:
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111:Tax threshold
109:
105:
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100:
97:
95:
92:
90:
87:
85:
82:
80:
77:
75:
72:
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68:
63:
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59:
58:fiscal policy
56:An aspect of
55:
54:
50:
46:
45:
42:
39:
38:
34:
33:
30:
19:
6999:
6970:Property law
6941:
6927:
6913:
6894:
6880:
6876:Karl Polanyi
6856:
6852:Marcel Mauss
6842:
6828:
6819:David Harvey
6804:
6800:Henry George
6790:
6781:Ronald Coase
6771:
6756:
6720:
6702:wife selling
6684:bride buying
6622:repatriation
6604:
6555:Disposession
6509:
6398:Property law
6373:
6369:Forest types
6339:
6331:
6320:Applications
6250:rent-seeking
6235:Gift economy
6093:Intellectual
5953:at Wikiquote
5922:
5908:
5904:
5896:
5891:
5883:
5847:
5838:
5830:
5825:
5816:
5808:
5803:
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5690:
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5663:
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5645:
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5627:
5618:
5609:
5600:
5591:
5582:
5573:
5564:
5554:
5540:
5531:
5522:
5510:. Retrieved
5482:. Retrieved
5480:(in Spanish)
5453:. Retrieved
5449:
5440:
5428:. Retrieved
5423:
5414:
5402:. Retrieved
5397:
5388:
5379:
5365:
5353:. Retrieved
5346:the original
5316:
5302:
5290:. Retrieved
5286:the original
5276:
5264:. Retrieved
5260:the original
5255:
5245:
5236:
5227:
5215:. Retrieved
5211:
5202:
5191:
5161:
5149:. Retrieved
5145:the original
5135:
5126:
5116:
5099:
5087:. Retrieved
5083:
5074:
5062:. Retrieved
5058:
5049:
5037:. Retrieved
5032:
5023:
5006:
4993:
4981:
4969:. Retrieved
4965:
4956:
4944:. Retrieved
4940:the original
4930:
4916:
4907:
4898:
4889:
4880:
4871:
4859:. Retrieved
4855:
4845:
4831:
4819:. Retrieved
4815:
4806:
4794:. Retrieved
4789:
4780:
4768:. Retrieved
4763:
4754:
4742:. Retrieved
4737:
4728:
4714:
4702:. Retrieved
4698:the original
4688:
4676:. Retrieved
4672:the original
4662:
4650:. Retrieved
4646:
4637:
4625:. Retrieved
4621:
4612:
4600:. Retrieved
4596:
4587:
4575:. Retrieved
4571:
4562:
4550:. Retrieved
4546:
4537:
4525:. Retrieved
4521:
4512:
4500:. Retrieved
4496:
4486:
4474:. Retrieved
4470:the original
4465:
4456:
4447:
4438:
4426:. Retrieved
4422:
4413:
4399:
4385:
4371:
4359:. Retrieved
4354:
4345:
4336:
4327:
4315:. Retrieved
4310:
4301:
4289:. Retrieved
4285:
4256:
4247:
4238:
4226:. Retrieved
4222:the original
4212:
4203:
4200:"L 383/2001"
4194:
4182:. Retrieved
4177:
4168:
4156:. Retrieved
4152:
4143:
4131:. Retrieved
4127:
4118:
4106:. Retrieved
4102:
4093:
4084:
4075:
4063:. Retrieved
4058:
4049:
4031:
4019:. Retrieved
4015:the original
4001:
3989:. Retrieved
3985:
3976:
3966:29 September
3964:. Retrieved
3960:the original
3950:
3941:
3932:
3920:. Retrieved
3916:
3907:
3882:
3878:
3857:. Retrieved
3837:
3833:
3823:
3798:
3794:
3788:
3779:
3769:
3760:
3751:
3716:
3691:. Retrieved
3687:
3678:
3659:
3650:
3636:Windfall tax
3631:Property tax
3588:inscriptions
3577:
3571:
3569:
3545:
3535:
3526:Ancient Rome
3515:
3512:
3336:
3332:
3331:
3328:
3311:
3287:
3276:
3272:
3271:
3253:
3250:
3246:
3242:
3222:Pennsylvania
3102:
3079:
3074:
3070:
3066:
3062:
3058:
3054:
3043:
2984:
2969:
2960:
2949:Please help
2940:
2901:
2848:
2823:
2801:
2799:
2731:
2404:
2243:
1840:erfbelasting
1796:
1773:
1757:
1738:
1725:Commonwealth
1721:
1707:
1699:
1694:
1576:South Africa
1171:Joel Slemrod
853:
844:Hypothecated
812:Sugary drink
686:Expatriation
565:
483:Double Irish
446:Black market
291:Proportional
240:Laffer curve
225:Price effect
29:
7027:Inheritance
6844:Das Kapital
6731:progressive
6721:inheritance
6644:Land reform
6418:real estate
6393:Land tenure
6381:Inheritance
6309:anticommons
6245:Law of rent
6225:Game theory
6155:Information
6135:Common land
6032:Cooperative
5852:Cassius Dio
5583:www.atib.es
5151:10 February
4946:14 February
4856:No More Tax
4065:17 February
4061:(in French)
3556:Roman woman
3504:265,669,000
3482:455,409,000
3471:131,265,000
3457:Extremadura
3449:559,825,000
3427:188,467,000
3394:110,570,000
3372:104,468,000
3361:261,395,000
3193:$ 1,700,000
3181:$ 1,075,000
3169:civil union
3105:U.S. states
2647:retroactive
2583:New Zealand
2480:daň dědická
2246:Switzerland
2192:Netherlands
2125:South Korea
1937:perintövero
1790:on work or
1591:Switzerland
1556:Philippines
1531:New Zealand
1526:Netherlands
1166:Ronen Palan
909:User charge
728:Value-added
693:Consumption
605:Swiss Leaks
493:Single Malt
431:Tax shelter
421:Tax evasion
380:Tax farming
365:Tax shelter
281:Progressive
245:Optimal tax
146:Tax amnesty
141:Tax holiday
99:Tax bracket
84:Tax revenue
7016:Categories
6975:by country
6937:Adam Smith
6824:John Locke
6488:indigenous
6483:aboriginal
6403:alienation
6098:indigenous
6088:Intangible
6002:Collective
5924:procurator
5450:www.boe.es
5424:www.boe.es
4792:(in Czech)
4766:(in Czech)
4476:29 January
4361:11 October
4357:(in Dutch)
3642:References
3567:'s reign.
3530:See also:
3521:Historical
3493:39,653,000
3460:28,604,000
3438:70,552,000
3416:33,619,000
3405:26,518,000
3383:68,254,000
3155:New Jersey
3050:collateral
2945:to readers
2178:Luxembourg
1859:stamp duty
1809:By country
1788:income tax
1784:capitalism
1708:estate tax
1501:Kazakhstan
1386:Bangladesh
1381:Azerbaijan
1314:By country
1271:Temple tax
1241:Church tax
1124:ATA Carnet
1109:Free trade
1104:Tariff war
1032:Tax treaty
918:Congestion
859:Land value
750:Eco-tariff
718:Television
674:Solidarity
654:Ad valorem
514:Tax havens
345:Tax shield
340:Tax refund
308:Collection
286:Regressive
161:Tax reform
18:Estate tax
6838:Karl Marx
6639:Land Back
6590:Enclosure
6573:biopiracy
6511:Bergregal
6493:squatting
6267:Ownership
6181:Commodity
6160:Knowledge
6071:By nature
6027:Customary
6017:Community
5292:5 January
5217:13 August
5015:1653-6975
4971:13 August
4678:14 August
3899:0032-3179
3859:17 August
3846:0048-3915
3815:0002-8282
3743:260652793
3735:0010-4140
3600:provinces
3584:Roman law
3446:Catalonia
3413:Cantabria
3358:Andalusia
3233:Tennessee
3203:$ 700,000
3199:$ 700,000
3189:$ 300,000
3185:$ 300,000
3085:Louisiana
3031:$ 500,000
3027:$ 200,000
3023:$ 100,000
3019:$ 100,000
2999:$ 308,902
2963:June 2017
2844:Leasehold
2804:, in the
2625:Singapore
2509:Hong Kong
2418:Australia
2393:Venezuela
2142:sangsogse
2101:sōzokuzei
1943:arvsskatt
1776:tax rates
1770:Arguments
1581:Sri Lanka
1546:Palestine
1506:Lithuania
1471:Indonesia
1456:Hong Kong
1376:Australia
1366:Argentina
1234:Religious
1022:Spahn tax
1017:Tobin tax
874:Pigouvian
792:Cigarette
765:Severance
698:Departure
506:Locations
459:Corporate
441:Smuggling
209:Economics
131:Tax shift
126:Deduction
116:Exemption
6965:Property
6858:The Gift
6757:key work
6752:Scholars
6736:property
6693:spousal
6659:Poaching
6595:Eviction
6539:riparian
6500:Littoral
6408:easement
6386:executor
6357:literary
6282:usufruct
6230:Georgism
6110:Tangible
6105:Personal
6012:Communal
5995:By owner
5988:Property
5855:55.25.5.
5512:31 March
5484:31 March
5455:30 March
5430:30 March
5404:30 March
5266:4 August
5089:28 April
5064:28 April
5039:28 April
4861:28 April
4821:28 April
4796:28 April
4786:"Zákony"
4770:28 April
4744:28 April
4704:30 April
4652:28 April
4627:28 April
4602:28 April
4577:28 April
4552:28 April
4522:rd.go.th
4502:26 March
4428:28 April
4317:28 April
4291:28 April
4228:29 April
4184:28 April
4158:28 April
4133:28 April
4108:28 April
4021:30 April
3991:28 April
3922:28 April
3610:See also
3552:Augustus
3501:Valencia
3380:Asturias
3283:Augustus
3217:Oklahoma
3177:$ 25,000
3173:$ 25,000
3150:Nebraska
3145:Maryland
3128:Kentucky
3015:$ 25,000
2995:$ 10,000
2784:Guernsey
2665:Portugal
2569:Malaysia
2447:gift tax
2284:Thailand
2232:Slovenia
1917:Boafgift
1898:Colombia
1780:nepotism
1760:gift tax
1751:, which
1739:In some
1601:Tanzania
1566:Portugal
1541:Pakistan
1421:Colombia
1401:Bulgaria
1266:Leibzoll
1143:Academic
1136:Research
959:Windfall
899:Turnover
879:Property
829:Georgist
775:Stumpage
770:Steering
755:Landfill
735:Dividend
659:Aviation
649:Per unit
644:Indirect
335:Tax lien
271:Tax rate
250:Theories
104:Flat tax
67:Policies
41:Taxation
6773:The Law
6679:Slavery
6505:Mineral
6473:Hunting
6466:pannage
6461:Grazing
6446:Fishing
6332:Acequia
6299:Rivalry
6287:women's
6145:Digital
6127:Commons
6062:Unowned
6037:Private
5915:epitaph
5141:"Taxes"
5110:. 2022.
4527:28 July
3854:2265382
3763:. 2007.
3693:27 July
3602:of the
3468:Galicia
3116:Indiana
3009:on the
2997:(worth
2941:may be
2886:⁄
2876:⁄
2852:annuity
2806:English
2727:Bahamas
2699:Hungary
2495:Estonia
2437:Austria
2379:Vietnam
2330:Ukraine
2302:Tunisia
2250:cantons
2054:Ireland
2026:Iceland
1978:Germany
1932:Finland
1912:Denmark
1855:Bermuda
1829:Belgium
1803:kinship
1718:History
1621:Uruguay
1521:Namibia
1516:Morocco
1481:Ireland
1461:Iceland
1446:Germany
1436:Finland
1431:Denmark
1426:Croatia
1371:Armenia
1361:Algeria
1356:Albania
1003:(CCCTB)
869:Payroll
824:General
817:Tobacco
787:Alcohol
723:Tourist
669:Landing
401:General
136:Tax cut
94:Tax law
6654:Piracy
6606:Farhud
6434:Rights
6375:Huerta
6347:Estate
6169:Theory
6150:Global
6052:Social
6042:Public
6007:Common
5355:29 May
5127:Forbes
5013:
3897:
3852:
3844:
3813:
3741:
3733:
3688:GOV.UK
3666:
3626:Heriot
3604:Empire
3592:papyri
3590:, and
3565:Trajan
3544:. The
3479:Madrid
3369:Aragón
3229:death.
2781:
2771:Jordan
2768:
2758:Jersey
2755:
2742:
2724:
2713:Serbia
2710:
2696:
2676:
2662:
2639:Sweden
2636:
2622:
2611:Russia
2608:
2597:Norway
2594:
2580:
2566:
2552:
2541:Israel
2538:
2524:
2506:
2492:
2472:
2461:Canada
2458:
2434:
2415:
2390:
2376:
2364:: see
2359:
2346:: see
2341:
2327:
2316:Turkey
2313:
2299:
2281:
2261:
2229:
2212:Poland
2209:
2189:
2175:
2158:Latvia
2155:
2139:;
2133:;
2122:
2093:
2073:
2051:
2037:
2023:
2012:Greece
2009:
1995:
1975:
1958:France
1955:
1929:
1909:
1895:
1873:Brazil
1870:
1852:
1826:
1764:trusts
1753:has no
1749:Canada
1712:estate
1596:Taiwan
1586:Sweden
1571:Russia
1561:Poland
1536:Norway
1486:Israel
1451:Greece
1441:France
1411:Canada
1396:Brazil
1391:Bhutan
1286:Kharaj
1194:(ITEP)
1097:Export
1092:Import
1087:Tariff
1077:Custom
969:Wealth
894:Surtax
889:Single
864:Luxury
849:Income
782:Excise
745:Carbon
639:Direct
526:(OFCs)
479:(BEPS)
191:Unions
121:Credit
6743:Theft
6529:Water
6423:title
6352:legal
6340:Ejido
6078:Croft
6057:State
6022:Crown
5478:(PDF)
5349:(PDF)
5342:(PDF)
5108:(PDF)
5003:(PDF)
3850:JSTOR
3739:S2CID
3490:Rioja
3239:Spain
3103:Some
3033:to a
3011:$ 100
3003:$ 100
2555:Kenya
2527:India
2264:Spain
2096:Japan
2076:Italy
2058:Irish
1998:Ghana
1702:is a
1511:Malta
1496:Japan
1491:Italy
1466:India
1416:China
1301:Zakat
1296:Nisab
1291:Khums
1281:Jizya
1256:Tithe
1251:Teind
1212:(TJN)
1198:Oxfam
1070:Trade
713:Stamp
708:Sales
703:Hotel
632:Types
6726:poll
6709:wage
6478:Land
6362:real
6115:real
6047:Self
5514:2022
5486:2022
5457:2022
5432:2022
5406:2022
5357:2009
5294:2014
5268:2011
5219:2020
5153:2013
5091:2023
5066:2023
5041:2023
5011:ISSN
4973:2020
4948:2014
4863:2023
4823:2023
4798:2023
4772:2023
4746:2023
4706:2009
4680:2009
4654:2023
4629:2023
4604:2023
4579:2023
4554:2023
4529:2023
4504:2020
4478:2015
4430:2023
4363:2019
4319:2023
4293:2023
4230:2008
4186:2023
4160:2023
4135:2023
4110:2023
4067:2022
4023:2018
3993:2023
3968:2014
3924:2023
3895:ISSN
3861:2024
3842:ISSN
3811:ISSN
3731:ISSN
3695:2023
3664:ISBN
3122:Iowa
3097:Utah
2985:The
2824:The
2645:. A
2288:baht
2040:Iraq
1883:lit.
1551:Peru
1476:Iran
1218:(US)
1206:(US)
1200:(UK)
1082:Duty
937:Toll
932:GNSS
928:Road
923:Fuel
834:Gift
802:Meat
498:CAIA
276:Flat
6716:Tax
6441:Air
5910:CIL
3887:doi
3803:doi
3721:doi
3111:):
3035:$ 1
3025:to
3007:$ 5
3005:to
2810:tax
2136:相續稅
2130:상속세
2108:相続税
1886:8%.
1837:or
1801:to
1704:tax
1406:BVI
913:fee
904:Use
807:Sin
797:Fat
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