Ad valorem tax - Knowledge

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zero-rate is not featured in the EU Sixth Directive as it was intended that the minimum VAT rate throughout Europe would be 5%. However, zero-rating remains in some Member States, most notably the UK, as a legacy of pre-EU legislation. These Member States have been granted a derogation to continue existing zero-rating but cannot add new goods or services. The UK also exempts or lowers the rate on some products depending on situation; for example milk products are exempt from VAT, but if you go into a restaurant and drink a milk drink it is VAT-able. Some products such as feminine hygiene products and baby products (nappies etc.) are charged at 5% VAT along with domestic fuel.

2583:" is the best thing to make the market free and without problems. The low-income earners have the biggest burden because consumption taxes (i.e. sales tax and value-added tax) are regressive. To compensate for this, taxes on necessities are usually lower than taxes on luxury goods. Supporters of this kind of taxation believe that it is an effective way to increase income and reduce income tax accordingly. Opponents believe that, as a diminishing tax, it places too much burden on the low-income earners. When the tax burden is borne by the producers, the French economist 2605: 1840:, taxation of wheat reduces wheat production, and so on. However, taxing the value of unimproved land has different effects: it's possible to distinguish two different sources of value for a land, the natural value of the land and the value created by improving it (for example, by building value on the land). Since the value of unacquired land is not earned, neither land value nor land value tax will affect production behavior (Hooper 2008). 1655: 2045: 1643: 2514:

supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable, although a business can increase its prices so the customer effectively bears the cost of the 'sticking' VAT (the effective rate will be lower than the headline rate and depend on the balance between previously taxed input and labour at the exempt stage).

2308:. While this was the stated intent at the time, the States still charge duty on a various transactions, including but not limited to vehicle transfers and land transfers, insurance contracts and agreements for the sale of land. Many States, such as Western Australia, have made recent amendments to duties laws to phase out particular duties and clarify existing ones. The 1782:, school districts, or special taxation zones, also known as special purpose zones. Many entities can collect ad valorem taxes from the property owners; for example, a city and a county. Ad valorem property taxes are usually the main source of income for state and municipal governments. Municipal property ad valorem taxes are often referred to as "property taxes". 2553:

businesses may register and account for VAT on only one EU member state. This produces distortions as the rate of VAT is that of the member state of registration, not where the customer is located, and an alternative approach is therefore under negotiation, whereby VAT is charged at the rate of the member state where the purchaser is located.

1918:, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final consumption, exports (which by definition are consumed abroad) are usually not subject to VAT and VAT charged under such circumstances is usually refundable. 2168:, relates to the tax that results when the net assessed value of a property is multiplied times the millage rate applicable to that property. This millage rate is usually expressed as a multiple of 1/1000 of a dollar. Thus the fractional amount of 0.001 will be expressed as 1 mill when expressed as an ad valorem tax millage rate. 2027:– a land-tax first imposed in 1012 in Britain to pay off Viking raiders. The amount of tax collected was based on the value of the taxpayer's property – usually measured by a local unit to determine the size of the land. Since the Danegeld became in time too complicated to collect, it was later replaced by 2587:

said: "taxes, over time, cripple production itself" (Say 1880, 447). As some form of taxation is necessary to finance public institutions serving society, such taxation should be fair and helpful. Say (1880) said, "The best scheme of finance is, to spend as little money as possible; and the best tax

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VAT (that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the

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Under the EU system of VAT, where a person carrying on an economic activity supplies goods and services to another person, and the value of the supplies passes financial limits, the supplier is required to register with the local taxation authorities and charge its customers, and account to the local

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In some states, a central appraisal authority establishes values on all properties and distributes these to the local county or jurisdiction taxing authority, which then sets a tax rate and imposes the local ad valorem tax. In other states, a central appraisal authority values certain properties that

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influences in the spread of VAT outside of the EU are generally attributed to the IMF and the World Bank. Ironically the United States, who to this day do not have the VAT, promoted the tax largely in their post WWII occupation of Japan as well as in their advisory activities to developing economies.

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Businesses can be required to register for VAT in EU member states, other than the one in which they are based, if they supply goods via mail order to those states, over a certain threshold. Businesses that are established in one member state but which receive supplies in another member state may be

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Different rates of VAT apply in different EU member states. The minimum standard rate of VAT throughout the EU is 15%, although reduced rates of VAT, as low as 5%, are applied in various states on various sorts of supply (for example, domestic fuel and power in the UK). The maximum rate in the EU is

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is used most frequently to refer to the value placed on property by the county tax assessors. An assessment is made against this value by applying an assessment rate (e.g. 100%, 60%, 40%, etc.). The net assessment is determined after subtracting any exemptions to which the property owner is entitled

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With land value taxes (LVT), which are still ad valorem taxes, just the value of the land itself is taxed. Buildings, personal property and any kind of decoration are ignored by the following tax. LVT is different from other real estate taxes. Practically speaking, every jurisdiction collecting real

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shows that taxes on transfers can encourage firms to internalize costs and grow, whereas the absence of such transactions may result in a larger number of individually smaller firms. For example, a sales tax – unlike a VAT – would realign the incentives of a steel mill in favor of operating its own

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The origin of the value-added tax is a debatable topic. It is variously ascribed to either German businessman Wilhelm von Siemens in 1918, or American economist Thomas S. Adams in his works between the years 1910-1921. Adams intended the VAT as an alternative to the business income tax and meant it

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The idea behind his thought was, instead of taxing labor and capital, to tax the rent of land and natural opportunities, in order to regain the rent for public use. He pointed out that in general, taxation will stifle production behavior: he thought that incomes taxation reduces people's motivation

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The differences between different rates of VAT was often originally justified by certain products being "luxuries" and thus bearing high rates of VAT, whereas other items were deemed to be "essentials" and thus bearing lower rates of VAT. However, often high rates persisted long after the argument

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after the sale. The current use value is the typical selling price for property with an assumption that it will continue after the sale to be used in its current use rather than being converted to its highest and best use. State legislatures have created many variations to these two main valuation

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It is also considered as the price at which a property changes hands between a potential buyer and a potential seller when both parties have reliable knowledge of all necessary facts and do not require buying or selling. Most tax authorities require regular inspections of the subject matter during

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which purchases materials for production or ordinary operating expenses prior to delivering a service or product to the marketplace. This prevents so-called tax "cascading" or "pyramiding", in which an item is taxed more than once as it makes its way from production to final retail sale. There are

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of the property. Fair market price refers to the estimated selling price of the property. It is assumed that both willing buyers and sellers have the willingness to trade, and both parties have a reasonable understanding of all relevant facts about the property, and both parties are not obliged to

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Finally, some goods and services are "zero-rated". The zero-rate is a positive rate of tax calculated at 0%. Supplies subject to the zero-rate are still "taxable supplies", i.e. they have VAT charged on them. In the UK, examples include most food, books, drugs, and certain kinds of transport. The

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pays on the value of the property being taxed. Ad valorem property taxes are collected by local government departments (examples are counties, cities, school districts, and special tax districts) on real property or personal property. Ad valorem property taxes are usually a main, if not the main,

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The Sixth VAT Directive requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those

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seen as a percentage of the sales price or estimated value. They belong to the assessed value range (because this is the only way to estimate the "sales price"). There are three species or types of property: Land, Improvements to Land (immovable man made things), and Personal (movable man made

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Ideally, a sales tax is fair, has a high compliance rate, is difficult to avoid, is charged every time an item is sold retail, and is simple to calculate and simple to collect. A conventional or retail sales tax attempts to achieve this by charging the tax only on the final end user, unlike a

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and entertainment products and services to EU countries are also required to register with the tax authorities in the relevant EU member state, and to collect VAT on their sales at the appropriate rate, according to the location of the purchaser. Alternatively, under a special scheme, non-EU

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Firstly VAT was introduced in France in 1954, but its usage was limited only to several cases. First full-scale VAT was put in place in Denmark in 1967. The spread of VAT was helped by the fact that European Union began to require members to adopt the VAT upon their entrance to the EU. Major

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Starting with the land-value vax, since it is believed that the market usually redistributes resources functionally, the best tax is the one that causes the least distortion of market incentives; land value tax meets this standard. In addition, the land's value in a certain locality will be

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or any other government entity upon the property owner. Ad valorem taxes are based on real property ownership and can therefore be compared with transaction taxes (i.e. sales taxes). Ad valorem tax is determined and collected every year, while transaction tax is only levied at the time of

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are difficult to value at the local level (e.g. railroads, electric companies and other utility companies) and sends these values to the local county or jurisdiction taxing authority, while the local tax assessors determine the value on all other property in the county or jurisdiction.

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A tax on the value of the site is actually a tax on the production potential, that is the consequence of land improvement in the area. George (1897) proposed to impose a tax on a piece of land based on the improvement of adjacent land (Hooper 2008). Rothbard (2004) believes that a

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of the monetary value of the property, and tax is assessed in proportion to that value. Forms of property tax used vary between countries and jurisdictions. Usually, ad valorem taxes are calculated as a percentage of the estimated value of the considered property.

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not as an appendix to the federal income tax system in existence at the time but as its major alternation. In contrast the innovators in Germany thought of the VAT as a substitution for an already existing sales tax and as an adjunct to the tax on income.

1832:, by which he advocated a flat tax on lands based on the original unimproved value of the latters in their natural state, the "land value tax". George believed this tax was sufficient to support all government programs, being substantially a "single tax". 2266:

later entered into a similar agreement to harmonize and implement an HST in that province, while effective April 1, 2013, the Government of British Columbia eliminated the HST and reinstated PST and GST on taxable services provided in British Columbia.

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taxed cars as a luxury product (33%) up into the 1980s, when most of the French households owned one or more cars. Similarly, in the UK, clothing for children is "zero rated" whereas clothing for adults is subject to VAT at the standard rate of 20%.

2533:. "Acquisition" VAT is payable when goods are acquired in one EU member state from another EU member state (this is done not at the border but through an accounting mechanism). EU businesses are often required to charge themselves VAT under the 1757:

All ad valorem taxes are collected according to the determined value of the taxed item. In the most common application of ad valorem taxes, namely municipal property taxes, public tax assessors regularly assess the property owner's

2235:. The GST replaced a hidden 13.5% Manufacturers' Sales Tax (MST) because it hurt the manufacturing sector's ability to export. The introduction of the GST was very controversial. As of January 1, 2012, the GST stood at 5%. 1958:

source of income for state and municipal governments. Municipal ad valorem property tax is often referred to as "property tax" for short. The owner of the property should pay this tax based on the value of the property.

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coal mine, as opposed to simply buying coal in a transaction subject to taxation; the theory of the firm's model suggests that this would be less economically efficient as it results in a decline in specialization.

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and current use value. The fair market value is based on the typical selling price for property on which the buyer and seller can agree, with the assumption that the property is being used or will be used at its

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because a sales tax is levied on the total value of the exchange. For this reason, a VAT is neutral with respect to the number of passages that there are between the producer and the final consumer. A VAT is an

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Generally, starting from January 1 of each year, the tax assessment used to determine ad valorem taxes is calculated. Ad valorem tax as a percentage of the value of the assessed property, usually the

1984:" is generally defined as the price that willing buyers are willing to pay and the price of property that willing sellers are willing to accept, and neither price is forced to buy or sell. 1995:, site value, rental value. In different countries, taxes are calculated on building area and property area - called unit value. These methods can also be used in combination. 2575:

is correct that other taxes may have a stronger inhibitory effect but now a single land tax is not recognized innocent by economists. The site value is created, not inherent.

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influenced by local government services, so it may be considered fair to tax landowners in proportion to the value of the proceeds received to finance these services.

2689: 2545:. A similar directive, the Thirteenth VAT Directive (Directive 86/560/EC), also allows businesses established outside the EU to recover VAT in certain circumstances. 2125:

taxes (mainly real property tax and sales taxes) are a major source of revenues for state and municipal governments, especially in jurisdictions that do not employ a

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The tax determined from multiplying the ad valorem assessment times the ad valorem tax rate is typically collected by the tax collector or tax commissioner.

1811:. Property taxes usually are determined and collected with annual incidence, while transactional taxes take places at the time when the transaction occurs. 2588:

is always the lightest." At the end, the challenge is to guarantee that ad valorem taxes do not cause more problems than other forms of taxation (i.e.

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Though, there is no uniform tax base that applies to all places. In some countries, property taxes are based on the value of the property depending on

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able to reclaim VAT charged in the second state under the provisions of the Eighth VAT Directive (Directive 79/1072/EC). To do so, businesses have a

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As of July 1, 2010, the federal GST and the regional Provincial Sales Tax (PST) were 'harmonized' into a single value-added sales tax, called the

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whose amount is based on the value of a transaction or of a property. It is typically imposed at the time of a transaction, as in the case of a

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VAT (that is, VAT on its output supplies). VAT that is paid by a business to other businesses on the supplies that it receives is known as

1972:, real property or realty are all terms for the combination of land and improvements. The taxing authority requires and/or performs an 1194: 1059: 1054: 495: 2341: 1408: 1001: 222: 490: 2957: 2826: 2542: 1891:

several types of sales taxes: seller or vendor taxes, consumer excise taxes, retail transaction taxes, or value-added taxes.

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Municipalities usually collect property ad valorem taxes, but they are levied also by government entities; examples are

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Following changes introduced on July 1, 2003, (under Directive 2002/38/EC), non-EU businesses providing digital

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also had various property taxes. One of the earliest well documented ad valorem taxes known in Europe is the

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There are different ad valorem taxes and they are based in some cases on the ownership of real assets ( i.e.

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on 1 October 1986 at a rate of 10%. This was increased to 12.5% on 1 July 1989 and 15% on 1 October 2010.

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includes land value tax, since land value has a meaningful impact on the overall property value. In 1879,

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The estimated value of a property usually refers to the annual determination of the fair market value. "

2194:(VAT), charged at the standard rate of 20% on supplies of goods and services. It is therefore a tax on 939: 411: 17: 2616: 2255: 986: 564: 521: 372: 227: 76: 2750: 2931: 2848: 2363: 2225: 2055: 1578: 996: 480: 2917: 2392: 2374:) or VAT exemption for regions or territories. The regions below fall out of the scope of EU VAT: 2059: 1909:

on exchanges. It is levied on the added value that results from each exchange. It differs from a

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system and designed to phase out the various state and territory taxes such as banking taxes,

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mechanism where services are received from another member state or from outside of the EU.

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The determined value of the property is used to calculate the annual tax collected by the

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because the amount of duty owed is often based on the value of the imported commodity.

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the evaluation process and decide evaluation measures to determine fair market value.

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government, or, if there is an excess, by claiming a repayment from the government.

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complete the transaction. Fair market value can be seen as just a reasonable price.

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Foldvary Fred, E. "The Ultimate Tax Reform: Public Revenue from Land Rent".

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Property taxes have existed since the first ancient civilizations such as

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VAT that is charged by a business and paid by its customers is known as

2589: 2406: 2402: 2388: 2301: 2242:(HST). The HST came into effect in five of the ten Canadian provinces: 1863: 1742: 1725:

tax may also be imposed annually, as in the case of a real or personal

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CSI Policy Study, Civil Society Institute, Santa Clara University

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into the EU from other states, VAT is generally charged at the

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A value-added tax (VAT), or goods and services tax (GST), is a

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by the government charging the tax. There is usually a list of

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of VAT, so VAT is payable in addition to the agreed price).

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The two main basis for determining the ad valorem value are

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for certain goods and services. The tax is usually set as a

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of VAT, so VAT is included as part of the agreed price, or

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on 1 July 2000, replacing the previous federal wholesale

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taxation authority for VAT (although the price may be

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European Union Common Consolidated Corporate Tax Base

2190:The third largest source of government revenues is 2174: 2804: 2780:"Exploring the Origins and the Global Rise of VAT" 2995: 2811:Oxford Research Encyclopedia of American History 2891:. London: Adam & Charles Black. p. 16. 2806:"Neutrality/Nonalignment and the United States" 2918:"B.C. votes to scrap HST | National Post" 2362:. The EU VAT system is imposed by a series of 1679: 2847:Carlson, Richard Henry (September 1, 2004). 2224:introduced in Canada on January 1, 1991, by 2073:. Unsourced material may be challenged and 2358:A common VAT system is compulsory for the 2333:of 15% on most goods and services sold in 2285:of 10% on most goods and services sold in 1686: 1672: 2734: 2093:Learn how and when to remove this message 1762:in order to determine its current value. 1195:Institute on Taxation and Economic Policy 1870:. The tax can be included in the price ( 2889:The Economic History of England, Vol. 1 2876:. Oxford University press. p. 275. 2874:The Oxford Companion to British history 2846: 14: 2996: 2886: 2871: 2819:10.1093/acrefore/9780199329175.013.284 2802: 2314:Western Australian State Law Publisher 2218:Taxe sur les produits et services, TPS 2164:" tax, most frequently referred to as 2035:Application of a sales or property tax 2757:from the original on 23 November 2007 2543:value added tax identification number 2901: 2773: 2771: 2599: 2325:Goods and Services Tax (New Zealand) 2071:adding citations to reliable sources 2038: 2947: 2692:from the original on 3 October 2008 2557:was no longer valid. For instance, 2360:member states of the European Union 1961:Ad valorem taxes refer to goods or 24: 2277:Goods and Services Tax (Australia) 2212:The Goods and Services Tax (GST) ( 1945:A property tax, millage tax is an 1894: 25: 3020: 2978: 2849:"A Brief History of Property Tax" 2777: 2768: 2709: 2179: 1874:) or added at the point of sale ( 1814: 1010:Global minimum corporate tax rate 27:Tax based on value of transaction 2603: 2329:The Goods and Services Tax is a 2312:(WA) is available online at the 2281:The Goods and Services Tax is a 2186:Value-added tax (United Kingdom) 2175:Application of a value-added tax 2105: 2043: 1653: 1641: 475:Base erosion and profit shifting 45: 2950:A treatise on political economy 2941: 2924: 2910: 2895: 2208:Goods and Services Tax (Canada) 1934: 1709:for "according to value") is a 253:Optimal capital income taxation 2880: 2865: 2840: 2796: 2743: 2728: 2703: 2672: 2354:European Union value added tax 2318: 2113:duties are important to those 1333:List of countries by tax rates 13: 1: 2803:Rakove, Robert (2016-06-09), 2665: 1773: 758:Natural resources consumption 2753:. Business Owner's Toolkit. 2270: 1998: 1843: 1785: 1752: 608:United States as a tax haven 7: 2948:Say, Jean Baptiste (2007). 2813:, Oxford University Press, 2712:"What's an Ad Valorem Tax?" 2643: 2565: 1886:levied on the intermediate 1798: 10: 3025: 2351: 2322: 2274: 2205: 2183: 1938: 1921: 1898: 1847: 522:Offshore financial centres 412:Repatriation tax avoidance 2595: 2364:European Union directives 2347: 2340:It was introduced by the 2292:It was introduced by the 2256:Newfoundland and Labrador 2201: 987:Financial transaction tax 77:Property tax equalization 2342:Fourth Labour Government 1741:). In some countries, a 1338:Tax revenue to GDP ratio 997:Currency transaction tax 578:Liechtenstein tax affair 3009:Latin legal terminology 2906:. pp. 98, 99, 166. 2680:"America's Berlin Wall" 1045:Permanent establishment 1040:Exchange of Information 543:Financial Secrecy Index 194:Medical savings account 2932:"VAT Comments (Malta)" 2751:"Types of Sales Taxes" 2529:, at the same time as 940:Vehicle miles traveled 559:Ireland as a tax haven 373:Private tax collection 2872:Cannon, John (1997). 2393:Büsingen am Hochrhein 2231:and finance minister 1949:tax that an owner of 613:Panama as a tax haven 565:Ireland v. Commission 533:Conduit and sink OFCs 528:Offshore magic circle 449:Unreported employment 2952:. New York: Cosimo. 2264:Prince Edward Island 2240:Harmonized Sales Tax 2150:highest and best use 2067:improve this section 1830:Progress and Poverty 1609:United Arab Emirates 1351:Individual Countries 1060:Foreign revenue rule 852:Inheritance (estate) 571:Leprechaun economics 2887:Lipson, E. (1959). 2550:electronic commerce 2475:The Channel Islands 2220:) is a multi-level 2127:personal income tax 1648:Business portal 1343:Tax rates in Europe 1213:Tax Justice Network 1159:Dhammika Dharmapala 662:Airport improvement 470:Transfer mispricing 261:Distribution of Tax 33:Part of a series on 2655:Haig–Simons income 2637:theory of the firm 2615:. You can help by 2443:The Canary Islands 1884:gross receipts tax 1249:Eight per thousand 1164:James R. Hines Jr. 1055:European Union FTT 72:Government revenue 2959:978-1-60206-191-0 2828:978-0-19-932917-5 2633: 2632: 2585:Jean-Baptiste Say 2457:Campione d'Italia 2294:Howard Government 2196:consumer spending 2145:fair market value 2103: 2102: 2095: 1982:Fair market value 1860:point of purchase 1854:A sales tax is a 1792:fair market value 1745:is imposed as an 1696: 1695: 1631: 1630: 1227: 1226: 1219:Tax Policy Center 962:Negative (income) 738:Environmental tax 620: 619: 538:Financial centres 358:Tax investigation 296: 295: 164:Tax harmonization 16:(Redirected from 3016: 2972: 2971: 2945: 2939: 2938: 2936: 2928: 2922: 2921: 2914: 2908: 2907: 2899: 2893: 2892: 2884: 2878: 2877: 2869: 2863: 2862: 2860: 2858: 2853: 2844: 2838: 2837: 2836: 2835: 2808: 2800: 2794: 2793: 2791: 2789: 2784: 2778:James, Kathryn. 2775: 2766: 2765: 2763: 2762: 2747: 2741: 2740: 2732: 2726: 2725: 2723: 2722: 2707: 2701: 2700: 2698: 2697: 2688:. 12 June 2008. 2676: 2628: 2625: 2607: 2600: 2244:British Columbia 2098: 2091: 2087: 2084: 2078: 2047: 2039: 1735:expatriation tax 1688: 1681: 1674: 1660:Money portal 1658: 1657: 1656: 1646: 1645: 1322: 1321: 1143: 1142: 1050:Transfer pricing 1030:Tax equalization 1004: 947:Corporate profit 583:Luxembourg Leaks 517:Corporate havens 396: 395: 212: 211: 49: 30: 29: 21: 3024: 3023: 3019: 3018: 3017: 3015: 3014: 3013: 2994: 2993: 2981: 2976: 2975: 2960: 2946: 2942: 2934: 2930: 2929: 2925: 2916: 2915: 2911: 2900: 2896: 2885: 2881: 2870: 2866: 2856: 2854: 2851: 2845: 2841: 2833: 2831: 2829: 2801: 2797: 2787: 2785: 2782: 2776: 2769: 2760: 2758: 2749: 2748: 2744: 2733: 2729: 2720: 2718: 2708: 2704: 2695: 2693: 2678: 2677: 2673: 2668: 2646: 2629: 2623: 2620: 2613:needs expansion 2598: 2568: 2521:When goods are 2356: 2350: 2331:value-added tax 2327: 2321: 2310:Duties Act 2008 2283:value-added tax 2279: 2273: 2222:value-added tax 2210: 2204: 2192:value-added tax 2188: 2182: 2177: 2117:goods into the 2108: 2099: 2088: 2082: 2079: 2064: 2048: 2037: 2001: 1943: 1937: 1924: 1903: 1901:Value-added tax 1897: 1895:Value-added tax 1858:charged at the 1856:consumption tax 1852: 1846: 1817: 1801: 1788: 1776: 1755: 1731:inheritance tax 1719:value-added tax 1692: 1654: 1652: 1640: 1633: 1632: 1319: 1309: 1308: 1264:Fiscus Judaicus 1239: 1229: 1228: 1187:Advocacy groups 1140: 1132: 1131: 1122:Trade agreement 1117:Free-trade zone 1075: 1065: 1064: 1002: 982: 972: 971: 632: 622: 621: 593:Paradise Papers 434:Debtors' prison 393: 383: 382: 353:Tax preparation 313:Revenue service 308: 298: 297: 209: 199: 198: 179:Double taxation 174:Tax withholding 169:Tax competition 87:Non-tax revenue 67: 28: 23: 22: 15: 12: 11: 5: 3022: 3012: 3011: 3006: 2992: 2991: 2985:Ad Valorem Tax 2980: 2979:External links 2977: 2974: 2973: 2958: 2940: 2923: 2909: 2904:Ruling England 2894: 2879: 2864: 2839: 2827: 2795: 2767: 2742: 2727: 2710:Kagan, Julia. 2702: 2670: 2669: 2667: 2664: 2663: 2662: 2660:Land value tax 2657: 2652: 2645: 2642: 2631: 2630: 2610: 2608: 2597: 2594: 2567: 2564: 2535:reverse charge 2483: 2482: 2479:United Kingdom 2468: 2450: 2432: 2422: 2400: 2386: 2352:Main article: 2349: 2346: 2323:Main article: 2320: 2317: 2306:land value tax 2275:Main article: 2272: 2269: 2233:Michael Wilson 2229:Brian Mulroney 2226:Prime Minister 2206:Main article: 2203: 2200: 2184:Main article: 2181: 2180:United Kingdom 2178: 2176: 2173: 2107: 2104: 2101: 2100: 2051: 2049: 2042: 2036: 2033: 2017:Ancient Greece 2000: 1997: 1963:property taxes 1939:Main article: 1936: 1933: 1923: 1920: 1899:Main article: 1896: 1893: 1848:Main article: 1845: 1842: 1816: 1815:Land value tax 1813: 1800: 1797: 1787: 1784: 1775: 1772: 1754: 1751: 1694: 1693: 1691: 1690: 1683: 1676: 1668: 1665: 1664: 1663: 1662: 1650: 1635: 1634: 1629: 1628: 1627: 1626: 1621: 1616: 1614:United Kingdom 1611: 1606: 1601: 1596: 1591: 1586: 1581: 1576: 1571: 1566: 1561: 1556: 1551: 1546: 1541: 1536: 1531: 1526: 1521: 1516: 1511: 1506: 1501: 1496: 1491: 1486: 1481: 1476: 1471: 1466: 1461: 1456: 1451: 1446: 1441: 1436: 1431: 1426: 1421: 1416: 1411: 1406: 1401: 1396: 1391: 1386: 1381: 1376: 1371: 1366: 1361: 1353: 1352: 1348: 1347: 1346: 1345: 1340: 1335: 1327: 1326: 1320: 1315: 1314: 1311: 1310: 1307: 1306: 1301: 1296: 1291: 1286: 1281: 1276: 1271: 1266: 1261: 1256: 1251: 1246: 1240: 1235: 1234: 1231: 1230: 1225: 1224: 1223: 1222: 1216: 1210: 1207:Tax Foundation 1204: 1198: 1189: 1188: 1184: 1183: 1182: 1181: 1179:Gabriel Zucman 1176: 1171: 1166: 1161: 1156: 1154:Mihir A. Desai 1148: 1147: 1141: 1138: 1137: 1134: 1133: 1130: 1129: 1124: 1119: 1114: 1109: 1104: 1103: 1102: 1097: 1087: 1082: 1076: 1071: 1070: 1067: 1066: 1063: 1062: 1057: 1052: 1047: 1042: 1037: 1032: 1027: 1022: 1017: 1015:Robin Hood tax 1012: 1007: 999: 994: 989: 983: 978: 977: 974: 973: 970: 969: 964: 959: 954: 952:Excess profits 949: 944: 943: 942: 937: 932: 923: 918: 904: 899: 894: 889: 884: 879: 874: 869: 864: 859: 854: 849: 844: 839: 837:Gross receipts 834: 829: 824: 819: 818: 817: 812: 807: 802: 797: 792: 787: 777: 776: 775: 770: 765: 760: 755: 750: 745: 735: 730: 729: 728: 723: 718: 713: 708: 703: 698: 688: 687: 686: 676: 675: 674: 669: 664: 654: 649: 644: 639: 633: 628: 627: 624: 623: 618: 617: 616: 615: 610: 605: 600: 595: 590: 588:Offshore Leaks 585: 580: 575: 574: 573: 568: 553: 552: 551:Major examples 548: 547: 546: 545: 540: 535: 530: 525: 519: 514: 506: 505: 501: 500: 499: 498: 493: 488: 486:Dutch Sandwich 483: 478: 472: 467: 459: 458: 454: 453: 452: 451: 446: 441: 436: 431: 426: 424:Tax resistance 421: 416: 415: 414: 401: 400: 394: 389: 388: 385: 384: 381: 380: 375: 370: 365: 360: 355: 350: 345: 340: 335: 330: 328:Taxable income 325: 323:Tax assessment 320: 315: 309: 304: 303: 300: 299: 294: 293: 292: 291: 286: 281: 276: 271: 263: 262: 258: 257: 256: 255: 250: 245: 240: 235: 230: 225: 217: 216: 215:General Theory 210: 205: 204: 201: 200: 197: 196: 191: 186: 184:Representation 181: 176: 171: 166: 161: 156: 151: 146: 141: 136: 131: 126: 121: 116: 111: 106: 105: 104: 94: 89: 84: 79: 74: 68: 63: 62: 59: 58: 51: 50: 42: 41: 35: 34: 26: 9: 6: 4: 3: 2: 3021: 3010: 3007: 3005: 3002: 3001: 2999: 2990: 2986: 2983: 2982: 2969: 2965: 2961: 2955: 2951: 2944: 2933: 2927: 2919: 2913: 2905: 2898: 2890: 2883: 2875: 2868: 2850: 2843: 2830: 2824: 2820: 2816: 2812: 2807: 2799: 2781: 2774: 2772: 2756: 2752: 2746: 2738: 2731: 2717: 2713: 2706: 2691: 2687: 2686: 2685:The Economist 2681: 2675: 2671: 2661: 2658: 2656: 2653: 2651: 2648: 2647: 2641: 2638: 2627: 2618: 2614: 2611:This section 2609: 2606: 2602: 2601: 2593: 2591: 2586: 2582: 2576: 2574: 2563: 2560: 2554: 2551: 2546: 2544: 2538: 2536: 2532: 2528: 2524: 2519: 2515: 2511: 2507: 2504: 2500: 2495: 2493: 2489: 2480: 2476: 2472: 2469: 2466: 2462: 2458: 2454: 2451: 2448: 2444: 2440: 2436: 2433: 2430: 2426: 2423: 2420: 2416: 2412: 2411:French Guiana 2408: 2404: 2401: 2398: 2394: 2390: 2387: 2384: 2380: 2377: 2376: 2375: 2373: 2369: 2365: 2361: 2355: 2345: 2343: 2338: 2336: 2332: 2326: 2316: 2315: 2311: 2307: 2303: 2299: 2295: 2290: 2288: 2284: 2278: 2268: 2265: 2261: 2257: 2253: 2252:New Brunswick 2249: 2245: 2241: 2236: 2234: 2230: 2227: 2223: 2219: 2215: 2209: 2199: 2197: 2193: 2187: 2172: 2169: 2167: 2163: 2158: 2154: 2151: 2146: 2141: 2138: 2134: 2132: 2128: 2124: 2120: 2119:United States 2116: 2112: 2106:United States 2097: 2094: 2086: 2076: 2072: 2068: 2062: 2061: 2057: 2052:This section 2050: 2046: 2041: 2040: 2032: 2030: 2026: 2022: 2018: 2014: 2010: 2006: 1996: 1994: 1989: 1985: 1983: 1978: 1975: 1971: 1967: 1964: 1959: 1956: 1952: 1948: 1942: 1932: 1928: 1919: 1917: 1912: 1908: 1902: 1892: 1889: 1885: 1879: 1877: 1876:tax-exclusive 1873: 1872:tax-inclusive 1869: 1865: 1861: 1857: 1851: 1841: 1839: 1833: 1831: 1827: 1823: 1812: 1810: 1806: 1796: 1793: 1783: 1781: 1771: 1770:transaction. 1768: 1763: 1761: 1750: 1748: 1744: 1740: 1736: 1732: 1728: 1724: 1720: 1716: 1712: 1708: 1704: 1702: 1689: 1684: 1682: 1677: 1675: 1670: 1669: 1667: 1666: 1661: 1651: 1649: 1644: 1639: 1638: 1637: 1636: 1625: 1622: 1620: 1619:United States 1617: 1615: 1612: 1610: 1607: 1605: 1602: 1600: 1597: 1595: 1592: 1590: 1587: 1585: 1582: 1580: 1577: 1575: 1572: 1570: 1567: 1565: 1562: 1560: 1557: 1555: 1552: 1550: 1547: 1545: 1542: 1540: 1537: 1535: 1532: 1530: 1527: 1525: 1522: 1520: 1517: 1515: 1512: 1510: 1507: 1505: 1502: 1500: 1497: 1495: 1492: 1490: 1487: 1485: 1482: 1480: 1477: 1475: 1472: 1470: 1467: 1465: 1462: 1460: 1457: 1455: 1452: 1450: 1447: 1445: 1442: 1440: 1437: 1435: 1432: 1430: 1427: 1425: 1422: 1420: 1417: 1415: 1412: 1410: 1407: 1405: 1402: 1400: 1397: 1395: 1392: 1390: 1387: 1385: 1382: 1380: 1377: 1375: 1372: 1370: 1367: 1365: 1362: 1360: 1357: 1356: 1355: 1354: 1350: 1349: 1344: 1341: 1339: 1336: 1334: 1331: 1330: 1329: 1328: 1325:All Countries 1324: 1323: 1318: 1313: 1312: 1305: 1302: 1300: 1297: 1295: 1292: 1290: 1287: 1285: 1282: 1280: 1279:Tolerance tax 1277: 1275: 1272: 1270: 1267: 1265: 1262: 1260: 1257: 1255: 1252: 1250: 1247: 1245: 1242: 1241: 1238: 1233: 1232: 1220: 1217: 1214: 1211: 1208: 1205: 1202: 1199: 1196: 1193: 1192: 1191: 1190: 1186: 1185: 1180: 1177: 1175: 1172: 1170: 1167: 1165: 1162: 1160: 1157: 1155: 1152: 1151: 1150: 1149: 1145: 1144: 1136: 1135: 1128: 1125: 1123: 1120: 1118: 1115: 1113: 1110: 1108: 1105: 1101: 1098: 1096: 1093: 1092: 1091: 1088: 1086: 1083: 1081: 1078: 1077: 1074: 1069: 1068: 1061: 1058: 1056: 1053: 1051: 1048: 1046: 1043: 1041: 1038: 1036: 1033: 1031: 1028: 1026: 1023: 1021: 1018: 1016: 1013: 1011: 1008: 1005: 1000: 998: 995: 993: 990: 988: 985: 984: 981: 980:International 976: 975: 968: 965: 963: 960: 958: 955: 953: 950: 948: 945: 941: 938: 936: 933: 931: 927: 924: 922: 919: 917: 914: 913: 912: 908: 905: 903: 900: 898: 895: 893: 890: 888: 885: 883: 882:Resource rent 880: 878: 875: 873: 870: 868: 865: 863: 860: 858: 855: 853: 850: 848: 845: 843: 840: 838: 835: 833: 830: 828: 825: 823: 820: 816: 813: 811: 808: 806: 803: 801: 798: 796: 793: 791: 788: 786: 783: 782: 781: 778: 774: 771: 769: 766: 764: 761: 759: 756: 754: 751: 749: 746: 744: 741: 740: 739: 736: 734: 731: 727: 724: 722: 719: 717: 714: 712: 709: 707: 704: 702: 699: 697: 694: 693: 692: 689: 685: 682: 681: 680: 679:Capital gains 677: 673: 670: 668: 665: 663: 660: 659: 658: 655: 653: 650: 648: 645: 643: 640: 638: 635: 634: 631: 626: 625: 614: 611: 609: 606: 604: 601: 599: 598:Panama Papers 596: 594: 591: 589: 586: 584: 581: 579: 576: 572: 569: 567: 566: 562: 561: 560: 557: 556: 555: 554: 550: 549: 544: 541: 539: 536: 534: 531: 529: 526: 523: 520: 518: 515: 513: 510: 509: 508: 507: 503: 502: 497: 494: 492: 489: 487: 484: 482: 479: 476: 473: 471: 468: 466: 465:Tax inversion 463: 462: 461: 460: 456: 455: 450: 447: 445: 442: 440: 437: 435: 432: 430: 427: 425: 422: 420: 417: 413: 410: 409: 408: 407:Tax avoidance 405: 404: 403: 402: 398: 397: 392: 391:Noncompliance 387: 386: 379: 376: 374: 371: 369: 368:Tax collector 366: 364: 361: 359: 356: 354: 351: 349: 348:Tax residence 346: 344: 341: 339: 336: 334: 331: 329: 326: 324: 321: 319: 318:Revenue stamp 316: 314: 311: 310: 307: 302: 301: 290: 287: 285: 282: 280: 277: 275: 272: 270: 267: 266: 265: 264: 260: 259: 254: 251: 249: 246: 244: 241: 239: 236: 234: 233:Tax incidence 231: 229: 228:Excess burden 226: 224: 221: 220: 219: 218: 214: 213: 208: 203: 202: 195: 192: 190: 187: 185: 182: 180: 177: 175: 172: 170: 167: 165: 162: 160: 157: 155: 154:Tax incentive 152: 150: 149:Tax advantage 147: 145: 142: 140: 137: 135: 132: 130: 127: 125: 122: 120: 117: 115: 112: 110: 109:Tax threshold 107: 103: 100: 99: 98: 95: 93: 90: 88: 85: 83: 80: 78: 75: 73: 70: 69: 66: 61: 60: 57: 56:fiscal policy 54:An aspect of 53: 52: 48: 44: 43: 40: 37: 36: 32: 31: 19: 3004:Transfer tax 2989:Investopedia 2949: 2943: 2926: 2912: 2903: 2897: 2888: 2882: 2873: 2867: 2855:. Retrieved 2842: 2832:, retrieved 2810: 2798: 2786:. Retrieved 2759:. Retrieved 2745: 2736: 2730: 2719:. Retrieved 2716:Investopedia 2715: 2705: 2694:. Retrieved 2683: 2674: 2634: 2621: 2617:adding to it 2612: 2577: 2573:Henry George 2569: 2555: 2547: 2539: 2534: 2531:customs duty 2520: 2516: 2512: 2508: 2502: 2498: 2496: 2491: 2487: 2484: 2357: 2339: 2328: 2309: 2291: 2280: 2237: 2211: 2189: 2170: 2166:property tax 2161: 2159: 2155: 2153:approaches. 2142: 2136: 2135: 2130: 2122: 2110: 2109: 2089: 2080: 2065:Please help 2053: 2021:ancient Rome 2002: 1993:market value 1990: 1986: 1979: 1968: 1960: 1946: 1944: 1941:Property tax 1935:Property tax 1929: 1925: 1916:indirect tax 1904: 1880: 1853: 1834: 1829: 1826:Henry George 1822:property tax 1818: 1805:property tax 1802: 1789: 1777: 1767:municipality 1764: 1756: 1746: 1727:property tax 1722: 1700: 1699: 1697: 1579:South Africa 1174:Joel Slemrod 842:Hypothecated 810:Sugary drink 684:Expatriation 651: 563: 481:Double Irish 444:Black market 289:Proportional 238:Laffer curve 223:Price effect 2581:neutral tax 2461:Lake Lugano 2425:Mount Athos 2395:territory ( 2335:New Zealand 2319:New Zealand 2260:Nova Scotia 2015:and China. 2005:Mesopotamia 1970:Real estate 1951:real estate 1836:to earn an 1760:real estate 1594:Switzerland 1559:Philippines 1534:New Zealand 1529:Netherlands 1169:Ronen Palan 907:User charge 726:Value-added 691:Consumption 603:Swiss Leaks 491:Single Malt 429:Tax shelter 419:Tax evasion 378:Tax farming 363:Tax shelter 279:Progressive 243:Optimal tax 144:Tax amnesty 139:Tax holiday 97:Tax bracket 82:Tax revenue 2998:Categories 2902:Huscroft. 2834:2021-04-30 2761:2007-10-10 2721:2021-04-30 2696:2008-09-16 2666:References 2590:income tax 2407:Martinique 2403:Guadeloupe 2389:Heligoland 2302:stamp duty 2162:Ad valorem 2137:Ad valorem 2131:ad valorem 2123:Ad valorem 2111:Ad valorem 2083:April 2011 1947:ad valorem 1868:exemptions 1864:percentage 1828:published 1774:Collection 1747:ad valorem 1743:stamp duty 1723:ad valorem 1721:(VAT). An 1701:ad valorem 1504:Kazakhstan 1389:Bangladesh 1384:Azerbaijan 1317:By country 1274:Temple tax 1244:Church tax 1127:ATA Carnet 1112:Free trade 1107:Tariff war 1035:Tax treaty 916:Congestion 857:Land value 748:Eco-tariff 716:Television 672:Solidarity 652:Ad valorem 512:Tax havens 343:Tax shield 338:Tax refund 306:Collection 284:Regressive 159:Tax reform 18:Ad valorem 2968:755007491 2492:exclusive 2488:inclusive 2471:Gibraltar 2298:sales tax 2287:Australia 2271:Australia 2115:importing 2054:does not 1974:appraisal 1966:things). 1953:or other 1911:sales tax 1850:Sales tax 1844:Sales tax 1809:sales tax 1786:Tax value 1753:Operation 1715:sales tax 1584:Sri Lanka 1549:Palestine 1509:Lithuania 1474:Indonesia 1459:Hong Kong 1379:Australia 1369:Argentina 1237:Religious 1025:Spahn tax 1020:Tobin tax 872:Pigouvian 790:Cigarette 763:Severance 696:Departure 504:Locations 457:Corporate 439:Smuggling 207:Economics 129:Tax shift 124:Deduction 114:Exemption 2788:April 4, 2755:Archived 2690:Archived 2650:Georgism 2644:See also 2624:May 2008 2566:Analysis 2523:imported 2391:island, 2372:Portugal 2029:Carucage 2025:Danegeld 1955:property 1888:business 1799:Examples 1780:counties 1604:Tanzania 1569:Portugal 1544:Pakistan 1424:Colombia 1404:Bulgaria 1269:Leibzoll 1146:Academic 1139:Research 957:Windfall 897:Turnover 877:Property 827:Georgist 773:Stumpage 768:Steering 753:Landfill 733:Dividend 657:Aviation 647:Per unit 642:Indirect 333:Tax lien 269:Tax rate 248:Theories 102:Flat tax 65:Policies 39:Taxation 2857:5 April 2453:Livigno 2439:Melilla 2415:Réunion 2397:Germany 2383:Finland 2368:Madeira 2248:Ontario 2075:removed 2060:sources 2009:Babylon 1999:History 1922:History 1820:estate 1624:Uruguay 1524:Namibia 1519:Morocco 1484:Ireland 1464:Iceland 1449:Germany 1439:Finland 1434:Denmark 1429:Croatia 1374:Armenia 1364:Algeria 1359:Albania 1006:(CCCTB) 867:Payroll 822:General 815:Tobacco 785:Alcohol 721:Tourist 667:Landing 399:General 134:Tax cut 92:Tax law 2966: 2956: 2825: 2596:Impact 2559:France 2527:border 2499:output 2429:Greece 2419:France 2348:Europe 2258:, and 2214:French 2202:Canada 2013:Persia 1838:income 1739:tariff 1599:Taiwan 1589:Sweden 1574:Russia 1564:Poland 1539:Norway 1489:Israel 1454:Greece 1444:France 1414:Canada 1399:Brazil 1394:Bhutan 1289:Kharaj 1197:(ITEP) 1100:Export 1095:Import 1090:Tariff 1080:Custom 967:Wealth 892:Surtax 887:Single 862:Luxury 847:Income 780:Excise 743:Carbon 637:Direct 524:(OFCs) 477:(BEPS) 189:Unions 119:Credit 2935:(PDF) 2852:(PDF) 2783:(PDF) 2510:25%. 2503:input 2465:Italy 2447:Spain 2435:Ceuta 2379:Åland 1749:tax. 1737:, or 1707:Latin 1514:Malta 1499:Japan 1494:Italy 1469:India 1419:China 1304:Zakat 1299:Nisab 1294:Khums 1284:Jizya 1259:Tithe 1254:Teind 1215:(TJN) 1201:Oxfam 1073:Trade 992:ATTAC 711:Stamp 706:Sales 701:Hotel 630:Types 2964:OCLC 2954:ISBN 2859:2022 2823:ISBN 2790:2022 2635:The 2304:and 2058:any 2056:cite 2019:and 1554:Peru 1479:Iran 1221:(US) 1209:(US) 1203:(UK) 1085:Duty 935:Toll 930:GNSS 926:Road 921:Fuel 832:Gift 800:Meat 496:CAIA 274:Flat 2987:at 2815:doi 2619:. 2592:). 2370:in 2069:by 1907:tax 1878:). 1717:or 1711:tax 1703:tax 1698:An 1409:BVI 911:fee 902:Use 805:Sin 795:Fat 3000:: 2962:. 2821:, 2809:, 2770:^ 2714:. 2682:. 2473:, 2459:, 2455:, 2441:, 2437:, 2413:, 2409:, 2405:, 2337:. 2289:. 2262:. 2254:, 2250:, 2246:, 2216:: 2133:. 2011:, 2007:, 1733:, 2970:. 2937:. 2920:. 2861:. 2817:: 2792:. 2764:. 2739:. 2724:. 2699:. 2626:) 2622:( 2579:" 2481:) 2477:( 2467:) 2463:( 2449:) 2445:( 2431:) 2427:( 2421:) 2417:( 2399:) 2385:) 2381:( 2160:" 2096:) 2090:( 2085:) 2081:( 2077:. 2063:. 1705:( 1687:e 1680:t 1673:v 928:/ 909:/ 20:)

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