Flat tax - Knowledge

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year. The IMF was wary of this reform, arguing that the simplified tax system would lower the budget surplus and encourage a larger current account deficit. At the time of these discussions, however, the Bulgarian government did not need external financing and proceeded with its reform plans. The year 2007 brought a huge growth of revenue from corporate income tax (by 39% compared with the previous year) and surpassed the Ministry of Finance's own forecast (27% year on year). The budget surplus rose despite considerable emergency spending at the end of the year. There were several reasons for this beneficial effect: (i) the tax rate limited the incentives for tax evasion, (ii) the optimism at the beginning of the country's EU membership, (iii) and the increase in foreign direct investment, which reached an all-time annual record of €9 billion (about 11% of GDP).

2016:

ensue. For example, if realized capital gains were subject to the flat tax, the law would require brokers and mutual funds to calculate the realized capital gain on all sales and redemption. If there were a gain, a tax equal to 15% of the amount of the gain would be withheld and sent to the IRS. If there were a loss, the amount would be reported to the IRS. The loss would offset gains, and then the IRS would settle up with taxpayers at the end of the period. Lacking deductions, this scheme cannot be used to implement economic and social policy indirectly by tax credits and thus, as noted above, the simplifications to the government's revenue collection apparatus might be offset by new government ministries required to administer those policies.

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company's profits belong to them. If a company is taxed on its profits, then the funds paid out as dividends have already been taxed. It's a debatable question if they should subsequently be treated as income to the shareholders and thus subject to further tax. A similar issue arises in deciding if interest paid on loans should be deductible from the taxable income since that interest is in-turn taxed as income to the loan provider. There is no universally agreed answer to what is fair. For example, in the United States, dividends are not deductible but mortgage interest is deductible.

4004: 4095: 3264: 4160: 2608: 2230: 2173: 2302: 3498: 3067: 4438: 4223: 3280: 2757: 3332: 2536: 2963: 3372: 3814: 4492: 2572: 3790: 3306: 4396: 4138: 3900: 2626: 3730: 1871:—effective high marginal tax rates arising from the rules reducing benefits as market income rises. An objection to the NIT is that it is welfare without a work requirement. Those who would owe negative tax would be receiving a form of welfare without having to make an effort to obtain employment. Another objection is that the NIT subsidizes industries employing low-cost labor, but this objection can also be made against current systems of benefits for the 4410: 4367: 4080: 3960: 2662: 2590: 2482: 2446: 2338: 4324: 2989: 4511: 4310: 4338: 4110: 2843: 2464: 1851:, is a type of flat tax. The basic idea is the same as a flat tax with personal deductions, except that when deductions exceed income, the taxable income is allowed to become negative rather than being set to zero. The flat tax rate is then applied to the resulting "negative income," resulting in a "negative income tax" that the government would owe to the household—unlike the usual "positive" income tax, which the household owes the government. 3754: 3448: 4353: 4065: 3015: 2320: 4424: 3704: 3678: 3632: 3546: 3472: 3041: 2392: 1661: 2789: 4473: 4281: 4266: 4238: 4209: 4195: 2889: 2644: 2500: 2410: 2284: 2248: 4181: 3570: 3424: 3388: 2937: 2725: 2554: 2374: 2356: 4452: 4295: 4252: 3093: 2428: 2266: 3874: 3596: 3171: 3522: 3348: 3221: 2518: 2007:(IRS) (3M + 2M + 1M) × 0.15 = 900,000. This payment would, in one fell swoop, settle the tax liabilities of ACME's employees as well as the corporate taxes owed by ACME. Most employees throughout the economy would never need to interact with the IRS, as all tax owed on wages, interest, dividends, royalties, etc. would be withheld at the source. The main exceptions would be employees with incomes from personal ventures. The 1649: 3936: 3838: 3205: 4382: 1946:

sheltering of income through investment? Flat tax systems can differ greatly in how they accommodate such gray areas. For example, the "9-9-9" flat tax proposal would allow businesses to deduct purchases but not labor costs, which effectively taxes labor-intensive industrial revenue at a higher rate. How deductions are implemented will dramatically change the effective total tax, and thus the flatness of the tax.

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be the case under a flat tax system with deductions. Families of four earning less than $ 54,000 per year, however, would experience a "negative" amount of tax (that is, the family would receive money from the government instead of paying to the government). For example, if the family earned $ 34,000 a year, it would receive a check for $ 4,000. The NIT is intended to replace not just the

4118:: Some sources claim that Hong Kong has a flat tax, though its salary tax structure has several different rates ranging from 2% to 17% after deductions. Taxes are capped at 15% of gross income, so this rate is applied to upper income returns if taxes would exceed 15% of gross otherwise. Accordingly, Duncan Black of the progressive media-monitoring group 1797:

popular with voters and are often used. Another common theme is a single, large, fixed deduction. This large fixed deduction would compensate for the elimination of various existing deductions and would simplify taxes, having the side-effect that many (mostly low income) households will not have to file tax returns.

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businesses with a profit margin below the flat tax rate could never earn any money since the tax on revenues would always exceed the earnings. For example, grocery stores typically earn pennies on every dollar of revenue; they could not pay a tax rate of 25% on revenues unless their markup exceeded 25%. Thus,

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introduced a flat tax of on personal income in 1917. The general rate was initially 1.5% and was changed many times, reaching a maximum of 6.25% in 1990 and 5% in 2020. Different flat rates applied to some types of investment income. In 2023, the state introduced a surtax of 4% on higher income, thus

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introduced a national flat tax on personal income in 2007, at a rate of 22.75%. With the additional municipal tax, which was already flat, the total tax rate was up to 36%. In 2010, Iceland replaced its national flat tax with progressive rates of 24.1% to 33%. With the additional municipal tax, which

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does not have a general income tax, but since 2011 it imposes an "interim stabilisation levy" on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. Each portion has a flat rate of 3%. This tax is in addition to a mandatory contribution to social

2002:

Under a pure flat tax without deductions, every tax period a company would make a single payment to the government covering the taxes on the employees and the taxes on the company profit. For example, suppose that in a given year, a company called ACME earns a profit of 3 million, spends 2 million in

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For example, let the flat rate be 20%, and let the deductions be $ 20,000 per adult and $ 7,000 per dependent. Under such a system, a family of four making $ 54,000 a year would owe no tax. A family of four making $ 74,000 a year would owe tax amounting to 0.20 × (74,000 − 54,000) = $ 4,000, as would

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introduced a flat tax of 15% on personal income in 2008. However, this tax also applied to employer contributions to social security and health insurance, for an effective tax rate of about 20% on income from work up to the contribution limit. In 2013, a tax of 7% was added to income from work above

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The table below lists jurisdictions where personal income is taxed by multiple government levels, and at least one level uses a flat rate. The tax rates listed are those that apply to income from work, except as otherwise noted. Where a range of rates is listed, it means that the flat rate varies by

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can remove the tax component when goods are exported and apply the tax component on imports. The domestic products could be at a disadvantage to foreign products (at home and abroad) that are border-adjustable, which would affect the global competitiveness of a country. However, it's possible that a

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Taxes, in addition to providing revenue, can be potent instruments of policy. For example, it is common for governments to encourage social policy such as home insulation or low income housing with tax credits rather than constituting a ministry to implement these policies. In a flat tax system with

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Bulgaria's entry into the EU in 2007 was marked by a spur of reforms aimed at reducing the large share of informal economic activity, estimated at 43% in 2006. Parliament approved the introduction of a 10% corporate income tax rate for 2007, to be followed by a 10% personal income tax rate the next

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The table below lists jurisdictions where personal income is taxed by only one government level, using a flat rate. It includes independent countries and other autonomous jurisdictions. The tax rate listed is the one that applies to income from work, but does not include mandatory contributions to

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Since a central tenet of the flat tax is to minimize the compartmentalization of incomes into myriad special or sheltered cases, a vexing problem is deciding when income occurs. This is demonstrated by the taxation of interest income and stock dividends. The shareholders own the company and so the

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Modified flat taxes have been proposed which would allow deductions for a very few items, while still eliminating the vast majority of existing deductions. Charitable deductions and home mortgage interest are the most discussed examples of deductions that would be retained, as these deductions are

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Where deductions are allowed, a 'flat tax' is a progressive tax with the special characteristic that, above the maximum deduction, the marginal rate on all further income is constant. Such a tax is said to be marginally flat above that point. The difference between a true flat tax and a marginally

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proportion of their income in total taxes than the affluent do. The fraction of household income that is a return to capital (dividends, interest, royalties, profits of unincorporated businesses) is positively correlated with total household income. Hence a flat tax limited to wages would seem to

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leave the wealthy better off. Modifying the tax base can change the effects. A flat tax could be targeted at income (rather than wages), which could place the tax burden equally on all earners, including those who earn income primarily from returns on investment. Tax systems could utilize a flat

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do not have a general income tax, but impose a payroll tax on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. The employee portion has a flat rate of 8%. This tax is in addition to mandatory contributions to social security and national

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However, this simplicity depends on the absence of deductions of any kind being allowed (or at least no variability in the deductions of different people). Furthermore, if income of differing types are segregated (e.g., pass-through, long term cap gains, regular income, etc.) then complications

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in case of a maximum taxable amount. There are various tax systems that are labeled "flat tax" even though they are significantly different. The defining characteristic is the existence of only one tax rate other than zero, as opposed to multiple non-zero rates that vary depending on the amount

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must be able to deduct operating expenses even if individuals cannot. A practical dilemma arises as to identifying what is an expense for a business. For example, if a peanut butter producer purchases a jar manufacturer, is that an expense (since the producer has to purchase jars somehow) or a

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In general, the question of how to eliminate deductions is fundamental to the flat tax design; deductions dramatically affect the effective "flatness" in the tax rate. Perhaps the single biggest necessary deduction is for business expenses. If businesses were not allowed to deduct expenses,

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introduced a flat tax of 15% on personal income in 2007, reduced to 12% in 2009 and 9% in 2010. It introduced a second higher rate of 15% in 2013, reduced to 13% in 2015, 11% in 2016, and eliminated in 2020, thus returning to a flat tax of 9%. It reintroduced a second higher rate of 15% in

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It is further argued that current tax law slows economic growth by distorting economic incentives, and by allowing, even encouraging, tax avoidance. With a flat tax, there are fewer incentives than in the current system to create tax shelters, and to engage in other forms of tax avoidance.

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Flat tax critics contend that a flat tax system could be created with many loopholes, or a progressive tax system without loopholes, and that a progressive tax system could be as simple, or simpler, than a flat tax system. A simple progressive tax would also discourage tax avoidance.

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Russia was considered a prime case of the success of a flat tax; the real revenues from its personal income tax rose by 25.2% in the first year after the country introduced a flat tax in 2001, followed by a 24.6% increase in the second year, and a 15.2% increase in the third year.

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As it now stands, the U.S. Internal Revenue Code is over several million words long, and contains many loopholes, deductions, and exemptions which, advocates of flat taxes claim, render the collection of taxes and the enforcement of tax law complicated and inefficient.

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Most counties, some municipalities and some school districts in this state tax income, most using a flat rate but some using regressive rates. Where a county, municipal or school district tax exists, the combined rate ranges from 0.45 to 3.75% depending on the

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in 1929, at a rate of 5%. The rate was changed to 6% in 1937, 5% in 2016, 4% in 2017, 3% in 2018, 2% in 2019, 1% in 2020, and the tax was repealed in 2021. This flat tax was in addition to the progressive rates imposed by the federal government of the United

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imposes progressive tax rates of 14% and 25% on income from employment in the oil and gas and public sectors, but a flat tax rate of 14% on income from employment in other sectors and on investment income. It also imposes a flat tax rate of 20% on business

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wages, and spends 1 million on other expenses that under the tax law is taxable income to recipients, such as the receipt of stock options, bonuses, and certain executive privileges. Given a flat rate of 15%, ACME would then owe the U.S.

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introduced a flat tax of 25% on personal income in 1997. The rate was changed to 23% in 2009, 26% in 2010, 25% in 2011, 24% in 2013, and 23% in 2015. In 2018, Latvia replaced its flat tax with progressive rates of 20%, 23% and

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Thus, if one assumes that government should be active in policy decisions such as this, then claims that flat taxes are cheaper/simpler to administer than others are incomplete until they factor in costs for alternative policy

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In some countries, subdivisions are allowed to tax personal income in addition to the national government. Many of these subdivisions use a flat rate, even if their national government uses progressive rates. Examples are all

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No counties or municipalities in this state tax income from work, but some tax interest and dividends, all using a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 3% depending on the

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introduced a flat tax rate of 15% on personal income in 2009. In 2017, it introduced an additional "solidarity levy" of 5% on high income, for a combined top rate of 20%. In 2018, it introduced an additional lower rate of

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claims that such a system would reduce the number of entities required to file returns from about 130 million individuals, households, and businesses, as at present, to a mere 8 million businesses and self-employed.

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limited deductions such policy administration, mechanisms are curtailed. In addition to social policy, flat taxes can remove tools for adjusting economic policy as well. For example, in the United States, short-term

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that would implement the variant of the flat tax they advocate. This amendment, only a few pages long, would replace hundreds of pages of statutory language (although most statutory language in taxation statutes is

997: 4804:, the only municipality handles county and municipal functions, so the county does not tax income and the municipality uses a tax rate similar to the combined county and municipal rate in other municipalities. 2108:

In a subsequent section, various proposals for flat tax-like schemes are discussed, these differ mainly on how they approach with the following issues of deductions, defining income, and policy implementation.

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introduced a flat tax of 10% on personal income in 2001, and additional higher rates of 12, 13, 14 and 15% in 2016. This flat tax was in addition to the progressive rates imposed by the federal government of

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Most counties and most municipalities in this state do not tax income, and all those that do use a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 4% depending on the

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Most municipalities and most school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.312 to 3.75% depending on the

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had a flat tax of 25% on personal income until 2010, when it introduced additional higher rates of 27.5% and 33%. It restored the flat tax of 25% in 2011, and introduced a second higher rate of 30% in 2016.

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Most municipalities and some school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.25 to 4.5% depending on the

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introduced a flat tax of 33% on personal income in 1995. The rate was changed to 27% in 2006, 24% in 2008, and 15% in 2009. In 2019, Lithuania replaced its flat tax with progressive rates of 20% and 27%.

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agreement. Tax exemptions (allowances) on low income wages, a component of most income tax systems could mitigate this issue for high labour content industries like textiles that compete Globally.

4749:, and the municipal tax rates are higher than in mainland Finland. For comparison with mainland Finland, if this reduction applied to the municipal tax rates in Åland, they would be 3.86 to 7.06%. 2123:

Most countries tax personal income at the national level using progressive rates, but some use a flat rate. Most countries that have or had a flat tax on personal income at the national level are

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introduced a flat tax of 21% on personal income in 2014, reduced to 20% in 2019, 15% in 2021, 14% in 2022, and 13% in 2023. In 2024, the country was dissolved and reintegrated into Azerbaijan.

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countries, and income tax on the business income of residents who are not nationals of GCC countries and of nonresidents. Zakat has a flat rate of 2.5%, and income tax has a flat rate of 20%.

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flat tax can be reconciled by recognizing that the latter simply excludes certain types of income from being defined as taxable income; hence, both kinds of tax are flat on taxable income.

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the contribution limit, for an effective second rate of 22%. In 2021, the tax rates became 15 and 23%, both applying to all types of income and no longer to employer contributions.

6425:[A progressive taxation system has been introduced: important changes to the Tax Code for 2024 have been published] (in Russian). Экономическая Газета. 30 December 2023. 1891:

is 6.2% of gross compensation up to a limit (in 2022, up to $ 147,000 of earnings, for a maximum tax of $ 9,114). This cap has the effect of turning a nominally flat tax into a

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A flat tax system and income taxes overall are not inherently border-adjustable; meaning the tax component embedded into products via taxes imposed on companies (including

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Taxes other than the income tax (for example, taxes on sales and payrolls) tend to be regressive. Under such a structure, those with lower incomes tend to pay a

6591: 6715: 5460:[Law of the Pridnestrovian Moldavian Republic on income tax from individuals] (in Russian). Supreme Council of the Pridnestrovian Moldavian Republic. 6454: 5599: 5494: 1903:

In devising a flat tax system, several recurring issues must be enumerated, principally with deductions and the identification of when money is earned.

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Although every government level uses a flat tax rate, the national tax has a much higher exemption, so the combined tax by all levels is progressive.

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ending its flat tax system. During its existence, this flat tax was in addition to the progressive rates imposed by the federal government of the

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Thus, a flat tax proposal is not fully defined unless the proposal includes a differentiation between deductible and non-deductible expenses.

1343: 6967:: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States 6931: 6638: 6703: 6167: 4045: 1978:

One type of flat tax would be imposed on all income once: at the source of the income. Hall and Rabushka proposed an amendment to the U.S.

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The autonomous region of Kurdistan taxes personal income at a flat rate instead of the progressive rates set by the federal government of

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Most counties and municipalities in this state do not tax income. Of those that do, some use a flat rate, and some use progressive rates.

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introduced a flat tax of 12% on personal income in 2009, increased to 13% in 2015. It introduced a second higher rate of 25% in 2024.

2036:-type behavioral responses generating revenue increases from the tax cut elements of these reforms" in Russia or in other countries. 1914:

Thus a Flat Tax proposal is not fully defined until it differentiates new untaxed income from a pass-through of already taxed income.

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are taxed at a higher rate than long-term gains as means to promote long-term investment horizons and damp speculative fluctuation.

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flat tax is one in which income is taxed at a flat rate until a specified cap amount is reached. For example, the United States

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to target all consumption, which can be modified with rebates or exemptions to remove regressive effects, such as the proposed

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Despite not having a permanent population, some jurisdictions tax the local income of temporary workers, using a flat rate.

7009: 6859: 5528:[Municipal and church income tax rates in year 2024] (in Finnish). Tax Administration of Finland. 22 November 2023. 4641: 3665: 3002: 2136: 2124: 1614: 795: 5937: 5340: 5028: 2101:

in the United States attempts this). Implementing an income tax with a border adjustment tax credit is a violation of the

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A true flat-rate tax is a system of taxation where one tax rate is applied to all personal income with no deductions.

6917: 6895: 6522: 6151: 5985: 5221: 5049: 2950: 2140: 1015: 763: 6595: 6320: 5405: 5320: 3861: 3851: 3192: 3106: 3080: 1819:. Principally, Hall–Rabushka accomplishes a consumption tax effect by taxing income and then excluding investment. 480: 6964: 5768: 662: 258: 6787: 5470: 4332:

had a flat tax of 20% on personal income until 2021, when it introduced additional lower rates of 5, 10 and 15%.

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had a flat tax of 15% on personal income until 2018, when it introduced additional higher rates of 20% and 30%.

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introduced a flat tax of 25% on personal income in 2012, and replaced it with two rates of 26% and 31% in 2015.

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had a flat tax of 30% on personal income until 2017, when it replaced it with progressive rates of 28% and 40%.

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introduced a flat tax of 10% on personal income in 2008, and replaced it with two rates of 13% and 23% in 2014.

2169:. In some jurisdictions, different rates (also flat) apply to other types of income, such as from investments. 2118: 1619: 1338: 5564: 5444: 5378: 5137: 4361:

had a flat tax of 10% on personal income until 2023, when it introduced additional higher rates of 15 and 20%.

6799: 6423:"Введена прогрессивная система налогообложения: опубликованы важные изменения в Налоговый кодекс на 2024 год" 6270: 5552: 1624: 583: 52: 6332: 5237: 6751: 5254: 3691: 3645: 1322: 613: 6486: 5193: 6974: 5925: 5833: 4122:

says "Hong Kong's 'flat tax' is better described as an 'alternative maximum tax.'" Alan Reynolds of the

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flat tax system could be combined with tariffs and credits to act as border adjustments (the proposed

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do not have a general income tax, but tax business income exceeding a threshold at a flat rate of 9%.

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had a flat tax of 25% on personal income until 2017, when it introduced a second higher rate of 30%.

1970:. As a result, the term "flat tax" is actually a shorthand for the more proper marginally flat tax. 6470: 5615: 4460:

had a flat tax of 30% on personal income until 2009, when it introduced a second lower rate of 15%.

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had a flat tax of 30% on personal income until 2014, when it introduced a second lower rate of 15%.

4151: 3251: 2128: 2102: 2004: 1584: 1002: 486: 17: 6411:[Income tax 2015: tax rates and tax deductions increased] (in Russian). Главный Бухгалтер. 5973: 5961: 6938:

Richard Parncutt, 2006–2010. Free enterprise without poverty: Effectively progressive income tax.

6922: 6642: 5238:"Закон Республики Абхазия о подоходном налоге с физических лиц и индивидуальных предпринимателей" 5154: 4432:

introduced a flat tax of 19% on personal income in 2004, and a second higher rate of 25% in 2013.

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introduced a flat tax of 13% on personal income in 2001, and a second higher rate of 15% in 2021.

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In 2021, Russia ended its flat tax on personal income as it introduced a second higher tax rate.

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All other states, counties and municipalities either use progressive rates or do not tax income.

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On making changes and additions to the law of the Republic of Nagorno-Karabakh "On income tax"

5781: 6294: 6066: 5631:[Advance notice 2024] (in Norwegian). Norwegian Tax Administration. 15 December 2023. 4969:

Only applies to some types of capital gains. This jurisdiction does not tax income from work.

3767: 3401: 1979: 1589: 1514: 1479: 1464: 1384: 1374: 618: 538: 533: 454: 5422:(in Russian). Committee on Taxes and Duties of the Republic of South Ossetia. Archived from 5169:, Michael Keen, Yitae Kim, and Ricardo Varsano, International Monetary Fund, September 2006. 4931:

All counties in this state tax income. Most use a flat rate, but some use progressive rates.

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Russian Federation: Russia raises individual income tax for high earners to 15% as of 2021

5166: 8: 5997: 5846: 5514:[Table of municipal tax, church tax and child deduction 2024] (in Faroese). TAKS. 4580: 4443: 4200: 1836: 1629: 1529: 1524: 1469: 1454: 1444: 1439: 1434: 1379: 1369: 1364: 1348: 1218: 1164: 967: 475: 6687: 5806: 4896:

Only applies to interest and dividends. This jurisdiction does not tax income from work.

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The Russian example is often used as proof of the validity of this analysis, despite an

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Montenegro: Amendments to individual income tax and labor laws effective 1 January 2022

6009: 5794: 5704:[Natural persons – tax rates and tariffs 2012–2024] (in German). Canton of Uri. 5539: 5082: 4872:

Most municipalities in this state do not tax income. All those that do use a flat rate.

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similarly notes that Hong Kong's "tax on salaries is not flat but steeply progressive."

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Most municipalities tax income, most using a flat rate but some use progressive rates.

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does not tax income, but taxes assets at a flat rate with minimum and maximum amounts.

1859:'s income tax, but also many benefits low income American households receive, such as 6913: 6620: 5217: 4835:

without modifications. They are reduced in Wales, whose government adds a flat rate.

2379: 1677: 1519: 1504: 1499: 1474: 1424: 1224: 935: 887: 827: 743: 684: 396: 363: 169: 4649: 2172: 6871: 5324: 5207: 4832: 4746: 4738: 4645: 3116: 2802: 2469: 2211: Multiple government levels, some at a flat rate and some at progressive rates 1732: 1559: 1484: 1090: 1055: 1035: 847: 815: 689: 543: 294: 28: 6246: 5458:"Закон Приднестровской Молдавской Республики о подоходном налоге с физических лиц" 2144: 6574: 6458: 6186: 4616: 4590: 4570: 4543: 4534: 4520: 2541: 2166: 2093: 1967: 1842: 1816: 1752: 1736: 1653: 1269: 1127: 1122: 857: 820: 731: 696: 598: 522: 358: 318: 284: 194: 184: 179: 174: 92: 6054: 1827:

have consulted extensively in designing the flat tax systems in Eastern Europe.

6926: 5690:[Tax bases 2001–2024] (in German). Canton of Obwalden. 7 December 2023. 4595: 4575: 4228: 4129: 3819: 3337: 3225: 1892: 1824: 1740: 1212: 1184: 1159: 1020: 862: 657: 593: 491: 429: 333: 328: 311: 289: 6095: 7003: 5819: 4502: 4497: 3795: 3377: 3311: 2762: 2577: 2073: 1856: 1728: 1724: 1284: 952: 877: 768: 701: 635: 603: 470: 412: 373: 353: 323: 238: 159: 154: 129: 119: 61: 6409:"Подоходный налог-2015: увеличены размеры ставки налога и налоговых вычетов" 6222: 6905: 6886:, Tennessee Advisory Commission on Intergovernmental Relations, April 2004. 5717: 5423: 5004: 4758:

Collected by the national government and distributed to the municipalities.

4401: 4143: 3905: 2968: 2631: 2613: 2033: 1925: 1872: 1868: 1760: 1756: 1665: 1179: 962: 931: 902: 882: 773: 758: 738: 652: 647: 449: 243: 6788:

Seychelles introduces new progressive individual income tax from June 2018

5913: 5876: 5701: 5041: 4800:

The combined county and municipal tax rate ranges from 28.98 to 35.3%. In

212: 6198: 5729: 5213: 5016: 4640:

The national government does not tax income, but all three subdivisions (

4585: 4554: 3735: 3269: 2077: 1963: 1962:

Flat tax benefits higher income brackets progressively due to decline in

1942: 1174: 912: 872: 790: 726: 672: 608: 434: 424: 368: 248: 149: 144: 102: 87: 5858: 5097:, Edward D. Kleinbard, Social Science Research Network, 24 October 2011. 5070: 27:

For the term related to tax incidence regarding flat progressivity, see

6561: 5687: 4725: 4701: 4605: 4565: 4415: 4372: 4329: 4126: 4085: 2994: 2667: 2595: 2487: 2451: 2343: 2154: 1748: 1279: 1249: 1132: 1117: 1040: 972: 940: 892: 867: 852: 753: 748: 716: 642: 348: 343: 164: 124: 70: 6234: 5266: 5007:, Robert E. Hall and Alvin Rabushka, Hoover Institution, 2 April 2007. 4979: 4150:(wealth tax) on the business assets of residents who are nationals of 5083:

Federal Income Tax Credits and Other Incentives for Energy Efficiency

4919: 4600: 4516: 4343: 4315: 4115: 3777: 2848: 2089: 2057: 1112: 1030: 1025: 711: 706: 517: 444: 134: 6135:

Practical guide of the winter sojourner in the French Southern Lands

5107:

The Consumer: Marginal Value, Marginal Utility, and Consumer Surplus

5094: 1771:

Flat tax proposals differ in how the subject of the tax is defined.

6978: 4836: 4786: 4745:. Accordingly, in Åland the national tax rates are reduced by 12.64 4662: 4560: 4429: 4358: 4070: 3759: 3709: 3683: 3637: 3551: 3477: 3453: 3293: 3285: 3046: 3020: 2397: 2325: 2235: 1864: 1751:, where progressivity is common, but it may also apply to taxes on 1720: 1274: 1242: 926: 916: 837: 832: 805: 778: 588: 338: 274: 5894:"DOR Announces Updates to Individual Income Tax for 2024 Tax Year" 4742: 2821: 1966:. If a flat tax system has a large exemption, it is effectively a 4828: 4801: 4704:, which is not part of a municipality, there is no municipal tax. 4691:

Composed of a regular tax rate of 18% and a military tax of 1.5%.

4549: 4478: 4286: 4271: 4243: 4214: 4186: 3575: 3429: 3393: 2942: 2894: 2794: 2730: 2649: 2559: 2505: 2415: 2361: 2289: 2253: 2061: 1085: 907: 810: 800: 139: 97: 6487:

Czech Republic – What’s New for Employers and Employees in 2021?

6086:, Pennsylvania Department of Community and Economic Development. 5483:

Local government personal taxation by time, region and tax rate

4483: 4457: 4387: 4300: 4257: 3879: 3601: 3210: 3176: 3124: 3098: 3072: 2433: 2271: 1648: 1294: 1105: 1100: 1095: 897: 785: 6848:

The winners and losers if Alberta returns to a flat tax system

6376: 6360: 6308:"United Arab Emirates – Individual – Taxes on personal income" 5341:

Bosnia and Herzegovina – Individual – Taxes on personal income

5109:, Price Theory: An Intermediate Text, David D. Friedman, 1990. 6860:

Ballot Question One: Fair Share Amendment or Unfair Tax Hike?

6344: 6157:. Government of South Georgia and the South Sandwich Islands. 5542:[Income tax law, paragraph 124] (in Swedish). Finlex. 4147: 3982: 3527: 3353: 3142: 2926: 2523: 1309: 1304: 1299: 1289: 1264: 1259: 1206: 1078: 6686:. Mauritius Revenue Authority. 3 August 2018. Archived from 6662:. Mauritius Revenue Authority. 1 August 2017. Archived from 6639:"Flat and Flatter Taxes Continue to Spread Around the Globe" 6285:, Duncan Black, Media Matters for America, 28 February 2005. 5512:"Talva yvir kommunuskatt, kirkjuskatt og barnafrádrátt 2024" 4737:

Welfare services are financed by the national government in

1747:

A flat tax system is usually discussed in the context of an

6988: 6884:

Hall Income Tax Distributions and Local Government Finances

4839:

replaces the national rates with its own progressive rates.

4679: 4666: 4056: 3941: 3843: 6812:

Trinidad & Tobago's recent tax changes and regulations

6436:

Taxes in 2009 will fall only slightly, we will not improve

6377:

On making changes and additions to the law "On income tax"

5859:

How to compute withholding for state and county income tax

2205: Multiple government levels, all at progressive rates 1898: 6995:

The Flat Tax: How it Works and Why it is Good for America

6261:, Daniel J. Mitchell, Capitalism Magazine, 23 April 2004. 5406:"North Macedonia – Individual – Taxes on personal income" 1716: 44: 6000:, Department of Revenue Administration of New Hampshire. 5702:"Natürliche Personen – Steuersätze und Tarife 2012–2024" 5071:

Publication 936 (2021), Home Mortgage Interest Deduction

6704:

Changes in tax and other legislations for the 2023 year

6523:

Iceland Comes in From the Cold With Flat Tax Revolution

5526:"Kuntien ja seurakuntien tuloveroprosentit vuonna 2024" 6621:

Madagascar: Tax – A new calculation mode of income tax

6137:, French Southern and Antarctic Lands, September 2019 5642:

Jan Mayen and the Norwegian dependencies in Antarctica

4728:

for members of certain religions, also at a flat rate.

6579:

Economics, Social Sciences and Information Management

6547:

Income tax rates, thresholds and exemptions 2003-2018

5244:(in Russian). Ministry of Taxes and Fees of Abkhazia. 2080:) are not removed when exported to a foreign country 2032:

study in 2006 which found that there was no sign "of

1009:

European Union Common Consolidated Corporate Tax Base

5471:

Turkmenistan – Individual – Taxes on personal income

5157:, Alvin Rabushka, Hoover Institution, 26 April 2004. 4172: 2199: Multiple government levels, all at a flat rate 2155:

Jurisdictions that use flat taxes on personal income

6271:

Tax Rates of Salaries Tax & Personal Assessment

6249:, British Virgin Islands National Health Insurance. 5896:. Kentucky Department of Revenue. 1 September 2023. 5353:

Timor-Leste – Individual – Taxes on personal income

4785:Also applies to other Norwegian territories except 4146:does not have a general income tax, but it imposes 2137:

counties and municipalities of the Nordic countries

1791: 6055:Personal Income Tax Filing and Payment Information 5445:Tajikistan – Individual – Taxes on personal income 5379:Kyrgyzstan – Individual – Taxes on personal income 5205: 6379:, National Assembly of Artsakh, 19 February 2021 6347:, National Assembly of Artsakh, 28 December 2013 5553:Greenland – Individual – Taxes on personal income 5194:Flat Tax Reform in Ukraine: Lessons from Bulgaria 1973: 1731:from the tax base. It is not necessarily a fully 7001: 2193: One government level, at progressive rates 1723:on the taxable amount, after accounting for any 6872:State Tax Changes Taking Effect January 1, 2023 6237:, British Virgin Islands Social Security Board. 5600:Municipal additional to the personal income tax 5255:Armenia – Individual – Taxes on personal income 5019:, United States Social Security Administration. 5000: 4998: 1957: 6636: 6406: 5581:Regional additional to the personal income tax 5366:"Direct Taxes for 2024 (Sark) Ordinance, 2023" 5321:"Worldwide Personal Tax and Immigration Guide" 4464: 1906: 6973:: Alvin Rabushka discusses the flat tax with 6297:, Alan Reynolds, Cato Institute, 2 June 2005. 6020: 6018: 5567:, Icelandic Association of Local Authorities 5196:, Simeon Djankov, CEPR.ORG, 13 December 2022. 3381: 1987:directed at specifying graduated tax rates). 1685: 6898:, Tennessee Department of Revenue, May 2017. 6770:. Government of Saint Helena. Archived from 6742:, International Monetary Fund, January 2005. 6557: 6555: 6363:, National Assembly of Artsakh, 1 July 2019 5938:Withholding Tax Information by Calendar Year 4995: 4914: 4912: 4767:Set by the national government for the area. 4046:South Georgia and the South Sandwich Islands 3847: 3763: 3605: 3397: 3273: 2930: 2798: 2678: 1774: 6987:: Alvin Rabushka discusses the flat tax on 6985:Podcast of Rabushka discussing the flat tax 6971:Podcast of Rabushka discussing the flat tax 6826:, 2008 revised edition, Tuvalu Legislation. 6225:, Government of the British Virgin Islands. 6122:, British Antarctic Survey, September 2014. 6035: 6033: 5167:The "Flat Tax(es)": Principles and Evidence 4892: 4890: 4888: 2159: 6965:The Laffer Curve: Past, Present and Future 6394:"Belarus: Flat Taxation System Introduced" 6259:Fixing a Broken Tax System with a Flat Tax 6015: 5155:The Flat Tax at Work in Russia: Year Three 4275:remained flat, the top rate became 46.28%. 3983:Jurisdictions without permanent population 2187: One government level, at a flat rate 1692: 1678: 6594:. Tax-News. 3 August 2017. Archived from 6552: 6321:The Flat Tax at Work in Albania: Year One 6110:, Washington State Department of Revenue. 4909: 4818:and municipalities use progressive rates. 4720: 4718: 4716: 4714: 4712: 4710: 1800: 1201:Institute on Taxation and Economic Policy 6189:, Inland Revenue Department of Anguilla. 6120:Frequently Asked Questions about BAT Tax 6079: 6077: 6075: 6050: 6048: 6040:School District Income Tax Rate Database 6030: 5909: 5907: 5905: 5903: 5871: 5869: 5867: 5752: 5750: 4885: 4827:The national progressive rates apply to 4057:Jurisdictions reputed to have a flat tax 2171: 1935: 1918: 6012:, North Carolina Department of Revenue. 5662:"Local tax rates 2024, by municipality" 4868: 4866: 4864: 2141:prefectures and municipalities of Japan 1899:Requirements for a fully defined schema 1889:Federal Insurance Contributions Act tax 14: 7002: 6592:"Latvian parliament adopts tax reform" 6273:, Government of Hong Kong, April 2022. 6211:British Virgin Islands Highlights 2023 6130: 6128: 5713: 5711: 5664:. Statistics Sweden. 15 December 2023. 5495:Residents of Danish island cannot vote 5420:"Law on the income tax on individuals" 5392:"Employment and Services Tax Act 2014" 5315: 5313: 5311: 5309: 5307: 5305: 5303: 5301: 5299: 5297: 5295: 4707: 4652:) tax income using the same flat rate. 2084:Effect of taxes and subsidies on price 1830: 6681:"Income Tax – Pay As You Earn (PAYE)" 6657:"Income Tax – Pay As You Earn (PAYE)" 6072: 6069:, Pennsylvania Department of Revenue. 6045: 5974:Have you paid your KCMO earnings tax? 5900: 5864: 5747: 5656: 5654: 5595: 5593: 5336: 5334: 5293: 5291: 5289: 5287: 5285: 5283: 5281: 5279: 5277: 5275: 5177: 5175: 5029:Are Social Security taxes regressive? 1841:The negative income tax (NIT), which 6862:, Marblehead Beacon, 3 October 2022. 6641:. Hoover Institution. Archived from 6396:. Library of Congress. 30 July 2009. 5618:, Japan External Trade Organization. 4861: 4642:Federation of Bosnia and Herzegovina 2067: 2046: 1782: 6874:, Tax Foundation, 22 December 2022. 6802:, Alvin Rabushka, 29 December 2012. 6609:OECD tax database explanatory annex 6335:, Alvin Rabushka, 29 December 2013. 6152:"Guide to the Income Tax Ordinance" 6125: 5877:"Local intangibles tax return 2024" 5861:, Department of Revenue of Indiana. 5708: 5206:Boortz, Neal; Linder, John (2006). 4028:French Southern and Antarctic Lands 2112: 1867:. The NIT is designed to avoid the 1766: 24: 6912:. Washington: Regnery Publishing. 6754:, Alvin Rabushka, 3 November 2013. 6637:Alvin Rabushka (16 January 2007). 6501:, Grenada Inland Revenue Division. 6499:Income Tax (Amendment) Order, 2014 6323:, Alvin Rabushka, 21 January 2009. 6283:Fund wrong on Hong Kong "flat tax" 6025:Municipal Income Tax Rate Database 5952:, Michigan Department of Treasury. 5940:, Michigan Department of Treasury. 5651: 5590: 5331: 5272: 5269:, Income Tax Department of Belize. 5267:File Your Personal Income Tax Form 5172: 5052:from the original on 14 March 2010 4922:, which is equivalent to a county. 4521:flat tax on interest and dividends 1878: 25: 7021: 6958: 6948:Ideas and Interests: The Flat Tax 6438:, Podnikatel.cz, 30 October 2008 6407:Валентин Жуков (3 January 2015). 6201:, Anguilla Social Security Board. 6042:, Department of Taxation of Ohio. 6027:, Department of Taxation of Ohio. 5950:What cities impose an income tax? 5849:, Illinois Department of Revenue. 5797:, Colorado Department of Revenue. 5720:, Welsh Government, 9 March 2022. 5616:Overview of individual tax system 5602:, Department of Finance of Italy 5583:, Department of Finance of Italy 4173:Jurisdictions that had a flat tax 2684:location, not progressive rates. 1815:, Hall–Rabushka is a flat tax on 1016:Global minimum corporate tax rate 6889: 6877: 6865: 6853: 6841: 6829: 6817: 6805: 6793: 6781: 6757: 6752:St. Helena Adopts a 25% Flat Tax 6745: 6733: 6721: 6709: 6697: 6673: 6649: 6630: 6614: 6602: 6584: 6567: 6540: 6537:, Alvin Rabushka, 16 March 2010. 6528: 6516: 6504: 6492: 6480: 6464: 6445: 6429: 6415: 6400: 6386: 6370: 6354: 6338: 6326: 6314: 6300: 6288: 6276: 6264: 6252: 6240: 6228: 6216: 6204: 6192: 6173: 6161: 6144: 6113: 6101: 5964:, Mississippi Legislature, 2022. 5042:"When Is a Dividend Deductible?" 4972: 4963: 4509: 4490: 4471: 4450: 4436: 4422: 4408: 4394: 4380: 4365: 4351: 4336: 4322: 4308: 4293: 4279: 4264: 4250: 4236: 4221: 4207: 4193: 4179: 4158: 4136: 4108: 4093: 4078: 4063: 4038: 4020: 4002: 3975: 3972: 3958: 3951: 3948: 3934: 3898: 3883: 3872: 3836: 3829: 3826: 3812: 3805: 3802: 3788: 3752: 3745: 3742: 3728: 3702: 3687: 3676: 3630: 3594: 3568: 3561: 3558: 3544: 3537: 3534: 3520: 3513: 3510: 3496: 3481: 3470: 3463: 3460: 3446: 3439: 3436: 3422: 3386: 3370: 3363: 3360: 3346: 3341: 3330: 3304: 3278: 3262: 3229: 3219: 3203: 3180: 3169: 3146: 3135: 3120: 3091: 3065: 3039: 3013: 2987: 2961: 2935: 2919: 2912: 2909: 2898: 2887: 2880: 2877: 2841: 2834: 2831: 2815: 2812: 2787: 2780: 2777: 2766: 2755: 2748: 2745: 2734: 2723: 2660: 2642: 2624: 2606: 2588: 2570: 2552: 2534: 2516: 2498: 2480: 2462: 2444: 2426: 2408: 2390: 2372: 2354: 2336: 2318: 2300: 2282: 2264: 2246: 2228: 1792:Flat tax with limited deductions 1659: 1647: 481:Base erosion and profit shifting 51: 6836:Income Tax (Amendment) Act 2008 6718:, Regional Cooperation Council. 6573:Janis Grasis and Juris Bojārs, 6511:Income Tax (Amendment) Act 2017 6089: 6060: 6003: 5998:Overview of New Hampshire taxes 5991: 5979: 5967: 5955: 5943: 5931: 5919: 5886: 5882:. Kansas Department of Revenue. 5852: 5840: 5826: 5812: 5800: 5788: 5784:. Arizona Departmen of Revenue. 5774: 5762: 5735: 5723: 5694: 5680: 5668: 5644:, Norwegian Tax Administration 5635: 5621: 5609: 5574: 5558: 5546: 5532: 5518: 5504: 5488: 5476: 5464: 5450: 5438: 5412: 5398: 5384: 5372: 5358: 5346: 5260: 5248: 5230: 5199: 5187: 5160: 5148: 5130: 5031:, The Economist, 14 April 2009. 4953: 4944: 4934: 4925: 4899: 4875: 4851: 4842: 4821: 4808: 4792: 4779: 4770: 4761: 4752: 4731: 4694: 4685: 4672: 4655: 4634: 259:Optimal capital income taxation 6800:Flat tax roundup December 2012 6623:, AllAfrica, 10 February 2021 6525:, The Business, 21 March 2007. 5916:, Kentucky Secretary of State. 5834:"Individual Income Tax Basics" 5112: 5100: 5088: 5076: 5064: 5034: 5022: 5010: 2119:List of countries by tax rates 1974:Administration and enforcement 1952: 1811:Designed by economists at the 1339:List of countries by tax rates 13: 1: 6549:, Tax Administration Jamaica. 6535:Iceland abandons the flat tax 6333:Albania Abandons Its Flat Tax 6199:Social Security Contributions 6084:EIT / PIT / LST Tax Registers 5836:. Idaho State Tax Commission. 5807:Earned income tax regulations 5017:Contribution and Benefit Base 4989: 4741:and by the municipalities in 4557:(also known as Bracket creep) 2088:. Taxation systems such as a 764:Natural resources consumption 6564:, 4Liberty.eu, 6 March 2013. 6098:, Utah State Tax Commission. 5184:, Lexology, 1 December 2020. 5095:Herman Cain's 9-9-9 Tax Plan 4613:(also known as Laffer Curve) 1958:Diminishing marginal utility 1735:. Implementations are often 614:United States as a tax haven 7: 7010:Taxation and redistribution 6935:. Hoover Institution Press. 6740:The Russian Flat Tax Reform 6452:Czech Republic - Income Tax 6295:Hong Kong's Excellent Taxes 6057:, City of Portland, Oregon. 5822:. Georgia General Assembly. 5795:Individual Income Tax Guide 5675:Switzerland Highlights 2023 5368:. Guernsey Legal Resources. 4528: 4010:British Antarctic Territory 2030:International Monetary Fund 2019: 1907:Defining when income occurs 10: 7026: 6180:Interim Stabilisation Levy 5928:, Comptroller of Maryland. 5769:Occupational tax reporting 4101:The British Virgin Islands 3368: 2176:Personal income taxed by: 2125:former communist countries 2116: 1845:proposed in his 1962 book 1834: 1804: 528:Offshore financial centres 418:Repatriation tax avoidance 26: 6716:2021 review on Montenegro 6310:. PricewaterhouseCoopers. 6247:National Health Insurance 6213:, Deloitte, January 2023. 6170:, Deloitte, January 2023. 5718:Welsh Rates of Income Tax 5677:, Deloitte, January 2023. 5629:"Forskuddsmeldingen 2024" 5555:, PricewaterhouseCoopers. 5540:"Inkomstskattelag, 124 §" 5473:, PricewaterhouseCoopers. 5447:, PricewaterhouseCoopers. 5408:. PricewaterhouseCoopers. 5381:, PricewaterhouseCoopers. 5355:, PricewaterhouseCoopers. 5343:, PricewaterhouseCoopers. 5257:, PricewaterhouseCoopers. 5138:"The case for flat taxes" 5120:"The flat-tax revolution" 4611:Taxable income elasticity 4540:Excess burden of taxation 4465:Subnational jurisdictions 4120:Media Matters for America 3909: 3896: 3834: 3750: 3641: 3628: 3592: 3384: 3260: 3214: 3201: 2917: 2852: 2839: 2785: 2679:Subnational jurisdictions 1775:True flat-rate income tax 993:Financial transaction tax 83:Property tax equalization 6850:, Maclean's, 9 May 2018. 6814:, Oxford Business Group. 6730:, KPMG, 19 January 2022. 6489:, KPMG, 22 January 2021. 6461:, KPMG, 31 January 2020. 6168:Anguilla Highlights 2023 5976:, Kansas City, Missouri. 5394:. Republic of Nauru Law. 4661:Applies to Guernsey and 4627: 4166:The United Arab Emirates 2160:National or single level 2103:World Trade Organization 2005:Internal Revenue Service 1344:Tax revenue to GDP ratio 1003:Currency transaction tax 584:Liechtenstein tax affair 6513:, Parliament of Guyana. 6185:9 November 2018 at the 5986:Earnings Tax Department 5757:Occupational Tax Return 5688:"Steuerfüsse 2001-2024" 5497:, DR, 21 November 2017 1051:Permanent establishment 1046:Exchange of Information 549:Financial Secrecy Index 200:Medical savings account 6896:Hall Income Tax Notice 6765:"Income Tax Ordinance" 5988:, City of Saint Louis. 5730:Income Tax in Scotland 5212:(Paperback ed.). 4978:6.3% for residents of 4918:Including the city of 2308:Bosnia and Herzegovina 2213: 2064:in the United States. 1848:Capitalism and Freedom 1807:Hall–Rabushka flat tax 1801:Hall–Rabushka flat tax 1739:due to exemptions, or 946:Vehicle miles traveled 565:Ireland as a tax haven 379:Private tax collection 6838:, Tuvalu Legislation. 6777:on 19 September 2016. 6706:, KPMG, January 2023. 6457:26 April 2021 at the 5809:, City of Wilmington. 5485:, Statistics Denmark. 5048:. 18 September 2008. 3924:most school districts 3862:some school districts 3666:some school districts 2175: 2145:subdivisions of Italy 2099:Border Tax Equity Act 1980:Internal Revenue Code 1936:Minimizing deductions 1919:Policy administration 1744:subject to taxation. 619:Panama as a tax haven 571:Ireland v. Commission 539:Conduit and sink OFCs 534:Offshore magic circle 455:Unreported employment 6669:on 15 December 2017. 6598:on 16 February 2018. 3234:Gotland Municipality 2149:of the United States 1615:United Arab Emirates 1357:Individual Countries 1066:Foreign revenue rule 858:Inheritance (estate) 577:Leprechaun economics 6946:Anthony J. Evans, " 6910:Flat Tax Revolution 6693:on 24 October 2018. 6611:, OECD, April 2019. 6067:Personal income tax 5771:, City of Tuskegee. 4581:Negative income tax 4444:Trinidad and Tobago 3914:most municipalities 3852:most municipalities 3718:some municipalities 3656:some municipalities 3620:some municipalities 3412:some municipalities 3125:most municipalities 3107:most municipalities 3081:most municipalities 3055:some municipalities 3029:most municipalities 3003:most municipalities 2977:some municipalities 2951:most municipalities 2872:unincorporated area 2864:joint municipal tax 1837:Negative income tax 1831:Negative income tax 1654:Business portal 1349:Tax rates in Europe 1219:Tax Justice Network 1165:Dhammika Dharmapala 668:Airport improvement 476:Transfer mispricing 267:Distribution of Tax 39:Part of a series on 6010:Tax Rate Schedules 5914:Occupational Taxes 5782:"Withholding FAQs" 5426:on 5 November 2013 3320:all municipalities 3294:all municipalities 3252:all municipalities 3193:all municipalities 3159:all municipalities 2903:all municipalities 2857:all municipalities 2771:all municipalities 2739:all municipalities 2214: 1813:Hoover Institution 1255:Eight per thousand 1170:James R. Hines Jr. 1061:European Union FTT 78:Government revenue 6108:Capital gains tax 5325:Ernst & Young 5073:, 5 January 2022. 4542:(or more broadly 4124:right-libertarian 4104:health insurance. 4054: 4053: 3980: 3979: 2676: 2675: 2068:Border adjustable 2047:Overall structure 1783:Marginal flat tax 1702: 1701: 1637: 1636: 1233: 1232: 1225:Tax Policy Center 968:Negative (income) 744:Environmental tax 626: 625: 544:Financial centres 364:Tax investigation 302: 301: 170:Tax harmonization 16:(Redirected from 7017: 6899: 6893: 6887: 6881: 6875: 6869: 6863: 6857: 6851: 6845: 6839: 6833: 6827: 6821: 6815: 6809: 6803: 6797: 6791: 6785: 6779: 6778: 6776: 6769: 6761: 6755: 6749: 6743: 6737: 6731: 6725: 6719: 6713: 6707: 6701: 6695: 6694: 6692: 6685: 6677: 6671: 6670: 6668: 6661: 6653: 6647: 6646: 6634: 6628: 6626: 6618: 6612: 6606: 6600: 6599: 6588: 6582: 6571: 6565: 6562:Flat tax reforms 6559: 6550: 6544: 6538: 6532: 6526: 6520: 6514: 6508: 6502: 6496: 6490: 6484: 6478: 6476: 6468: 6462: 6449: 6443: 6441: 6433: 6427: 6426: 6419: 6413: 6412: 6404: 6398: 6397: 6390: 6384: 6382: 6374: 6368: 6366: 6358: 6352: 6350: 6342: 6336: 6330: 6324: 6318: 6312: 6311: 6304: 6298: 6292: 6286: 6280: 6274: 6268: 6262: 6256: 6250: 6244: 6238: 6232: 6226: 6220: 6214: 6208: 6202: 6196: 6190: 6177: 6171: 6165: 6159: 6158: 6156: 6148: 6142: 6140: 6132: 6123: 6117: 6111: 6105: 6099: 6093: 6087: 6081: 6070: 6064: 6058: 6052: 6043: 6037: 6028: 6022: 6013: 6007: 6001: 5995: 5989: 5983: 5977: 5971: 5965: 5959: 5953: 5947: 5941: 5935: 5929: 5923: 5917: 5911: 5898: 5897: 5890: 5884: 5883: 5881: 5873: 5862: 5856: 5850: 5847:Income Tax Rates 5844: 5838: 5837: 5830: 5824: 5823: 5816: 5810: 5804: 5798: 5792: 5786: 5785: 5778: 5772: 5766: 5760: 5754: 5745: 5739: 5733: 5727: 5721: 5715: 5706: 5705: 5698: 5692: 5691: 5684: 5678: 5672: 5666: 5665: 5658: 5649: 5647: 5639: 5633: 5632: 5625: 5619: 5613: 5607: 5605: 5597: 5588: 5586: 5578: 5572: 5570: 5562: 5556: 5550: 5544: 5543: 5536: 5530: 5529: 5522: 5516: 5515: 5508: 5502: 5500: 5492: 5486: 5480: 5474: 5468: 5462: 5461: 5454: 5448: 5442: 5436: 5435: 5433: 5431: 5416: 5410: 5409: 5402: 5396: 5395: 5388: 5382: 5376: 5370: 5369: 5362: 5356: 5350: 5344: 5338: 5329: 5328: 5317: 5270: 5264: 5258: 5252: 5246: 5245: 5243: 5234: 5228: 5227: 5209:The FairTax Book 5203: 5197: 5191: 5185: 5179: 5170: 5164: 5158: 5152: 5146: 5145: 5144:. 14 April 2005. 5134: 5128: 5127: 5126:. 14 April 2005. 5116: 5110: 5104: 5098: 5092: 5086: 5080: 5074: 5068: 5062: 5061: 5059: 5057: 5038: 5032: 5026: 5020: 5014: 5008: 5002: 4983: 4976: 4970: 4967: 4961: 4957: 4951: 4948: 4942: 4938: 4932: 4929: 4923: 4916: 4907: 4903: 4897: 4894: 4883: 4879: 4873: 4870: 4859: 4855: 4849: 4846: 4840: 4833:Northern Ireland 4825: 4819: 4812: 4806: 4796: 4790: 4783: 4777: 4774: 4768: 4765: 4759: 4756: 4750: 4739:mainland Finland 4735: 4729: 4722: 4705: 4698: 4692: 4689: 4683: 4676: 4670: 4659: 4653: 4646:Republika Srpska 4638: 4515: 4513: 4512: 4496: 4494: 4493: 4477: 4475: 4474: 4456: 4454: 4453: 4442: 4440: 4439: 4428: 4426: 4425: 4414: 4412: 4411: 4400: 4398: 4397: 4386: 4384: 4383: 4371: 4369: 4368: 4357: 4355: 4354: 4342: 4340: 4339: 4328: 4326: 4325: 4314: 4312: 4311: 4299: 4297: 4296: 4285: 4283: 4282: 4270: 4268: 4267: 4256: 4254: 4253: 4242: 4240: 4239: 4227: 4225: 4224: 4213: 4211: 4210: 4199: 4197: 4196: 4185: 4183: 4182: 4164: 4162: 4161: 4142: 4140: 4139: 4114: 4112: 4111: 4099: 4097: 4096: 4084: 4082: 4081: 4069: 4067: 4066: 4044: 4042: 4041: 4026: 4024: 4023: 4008: 4006: 4005: 3990: 3989: 3964: 3962: 3961: 3940: 3938: 3937: 3904: 3902: 3901: 3878: 3876: 3875: 3842: 3840: 3839: 3818: 3816: 3815: 3794: 3792: 3791: 3758: 3756: 3755: 3734: 3732: 3731: 3708: 3706: 3705: 3682: 3680: 3679: 3636: 3634: 3633: 3600: 3598: 3597: 3574: 3572: 3571: 3550: 3548: 3547: 3526: 3524: 3523: 3502: 3500: 3499: 3476: 3474: 3473: 3452: 3450: 3449: 3428: 3426: 3425: 3392: 3390: 3389: 3376: 3374: 3373: 3352: 3350: 3349: 3336: 3334: 3333: 3310: 3308: 3307: 3284: 3282: 3281: 3268: 3266: 3265: 3224: 3223: 3222: 3209: 3207: 3206: 3175: 3173: 3172: 3141: 3139: 3138: 3097: 3095: 3094: 3071: 3069: 3068: 3045: 3043: 3042: 3019: 3017: 3016: 2993: 2991: 2990: 2967: 2965: 2964: 2941: 2939: 2938: 2925: 2923: 2922: 2893: 2891: 2890: 2847: 2845: 2844: 2793: 2791: 2790: 2761: 2759: 2758: 2729: 2727: 2726: 2687: 2686: 2666: 2664: 2663: 2648: 2646: 2645: 2630: 2628: 2627: 2612: 2610: 2609: 2594: 2592: 2591: 2576: 2574: 2573: 2558: 2556: 2555: 2540: 2538: 2537: 2522: 2520: 2519: 2504: 2502: 2501: 2486: 2484: 2483: 2468: 2466: 2465: 2450: 2448: 2447: 2432: 2430: 2429: 2414: 2412: 2411: 2396: 2394: 2393: 2378: 2376: 2375: 2360: 2358: 2357: 2342: 2340: 2339: 2324: 2322: 2321: 2306: 2304: 2303: 2288: 2286: 2285: 2270: 2268: 2267: 2252: 2250: 2249: 2234: 2232: 2231: 2216: 2215: 2210: 2204: 2198: 2192: 2186: 2180: 2113:Around the world 1767:Major categories 1733:proportional tax 1694: 1687: 1680: 1666:Money portal 1664: 1663: 1662: 1652: 1651: 1328: 1327: 1149: 1148: 1056:Transfer pricing 1036:Tax equalization 1010: 953:Corporate profit 589:Luxembourg Leaks 523:Corporate havens 402: 401: 218: 217: 55: 36: 35: 29:Proportional tax 21: 7025: 7024: 7020: 7019: 7018: 7016: 7015: 7014: 7000: 6999: 6961: 6929:, 1995 (1985). 6902: 6894: 6890: 6882: 6878: 6870: 6866: 6858: 6854: 6846: 6842: 6834: 6830: 6822: 6818: 6810: 6806: 6798: 6794: 6786: 6782: 6774: 6767: 6763: 6762: 6758: 6750: 6746: 6738: 6734: 6726: 6722: 6714: 6710: 6702: 6698: 6690: 6683: 6679: 6678: 6674: 6666: 6659: 6655: 6654: 6650: 6645:on 7 July 2007. 6635: 6631: 6624: 6619: 6615: 6607: 6603: 6590: 6589: 6585: 6572: 6568: 6560: 6553: 6545: 6541: 6533: 6529: 6521: 6517: 6509: 6505: 6497: 6493: 6485: 6481: 6474: 6471:Supergross wage 6469: 6465: 6459:Wayback Machine 6450: 6446: 6439: 6434: 6430: 6421: 6420: 6416: 6405: 6401: 6392: 6391: 6387: 6380: 6375: 6371: 6364: 6359: 6355: 6348: 6343: 6339: 6331: 6327: 6319: 6315: 6306: 6305: 6301: 6293: 6289: 6281: 6277: 6269: 6265: 6257: 6253: 6245: 6241: 6233: 6229: 6221: 6217: 6209: 6205: 6197: 6193: 6187:Wayback Machine 6178: 6174: 6166: 6162: 6154: 6150: 6149: 6145: 6138: 6133: 6126: 6118: 6114: 6106: 6102: 6094: 6090: 6082: 6073: 6065: 6061: 6053: 6046: 6038: 6031: 6023: 6016: 6008: 6004: 5996: 5992: 5984: 5980: 5972: 5968: 5960: 5956: 5948: 5944: 5936: 5932: 5924: 5920: 5912: 5901: 5892: 5891: 5887: 5879: 5875: 5874: 5865: 5857: 5853: 5845: 5841: 5832: 5831: 5827: 5818: 5817: 5813: 5805: 5801: 5793: 5789: 5780: 5779: 5775: 5767: 5763: 5755: 5748: 5740: 5736: 5728: 5724: 5716: 5709: 5700: 5699: 5695: 5686: 5685: 5681: 5673: 5669: 5660: 5659: 5652: 5645: 5640: 5636: 5627: 5626: 5622: 5614: 5610: 5603: 5598: 5591: 5584: 5579: 5575: 5568: 5563: 5559: 5551: 5547: 5538: 5537: 5533: 5524: 5523: 5519: 5510: 5509: 5505: 5498: 5493: 5489: 5481: 5477: 5469: 5465: 5456: 5455: 5451: 5443: 5439: 5429: 5427: 5418: 5417: 5413: 5404: 5403: 5399: 5390: 5389: 5385: 5377: 5373: 5364: 5363: 5359: 5351: 5347: 5339: 5332: 5319: 5318: 5273: 5265: 5261: 5253: 5249: 5241: 5236: 5235: 5231: 5224: 5204: 5200: 5192: 5188: 5180: 5173: 5165: 5161: 5153: 5149: 5136: 5135: 5131: 5118: 5117: 5113: 5105: 5101: 5093: 5089: 5081: 5077: 5069: 5065: 5055: 5053: 5040: 5039: 5035: 5027: 5023: 5015: 5011: 5003: 4996: 4992: 4987: 4986: 4977: 4973: 4968: 4964: 4958: 4954: 4949: 4945: 4939: 4935: 4930: 4926: 4917: 4910: 4904: 4900: 4895: 4886: 4880: 4876: 4871: 4862: 4856: 4852: 4847: 4843: 4826: 4822: 4813: 4809: 4797: 4793: 4784: 4780: 4775: 4771: 4766: 4762: 4757: 4753: 4736: 4732: 4723: 4708: 4699: 4695: 4690: 4686: 4677: 4673: 4660: 4656: 4639: 4635: 4630: 4617:Value added tax 4591:Progressive tax 4571:Kemp Commission 4544:deadweight loss 4535:Consumption tax 4531: 4510: 4508: 4491: 4489: 4472: 4470: 4467: 4451: 4449: 4437: 4435: 4423: 4421: 4409: 4407: 4395: 4393: 4381: 4379: 4366: 4364: 4352: 4350: 4337: 4335: 4323: 4321: 4309: 4307: 4294: 4292: 4280: 4278: 4265: 4263: 4251: 4249: 4237: 4235: 4222: 4220: 4208: 4206: 4194: 4192: 4180: 4178: 4175: 4159: 4157: 4137: 4135: 4109: 4107: 4094: 4092: 4079: 4077: 4064: 4062: 4059: 4039: 4037: 4021: 4019: 4003: 4001: 3985: 3959: 3957: 3935: 3933: 3918:0.312 to 3.75% 3899: 3897: 3873: 3871: 3837: 3835: 3813: 3811: 3789: 3787: 3753: 3751: 3729: 3727: 3703: 3701: 3677: 3675: 3631: 3629: 3624:0.125 to 2.25% 3595: 3593: 3569: 3567: 3545: 3543: 3521: 3519: 3497: 3495: 3471: 3469: 3447: 3445: 3423: 3421: 3387: 3385: 3371: 3369: 3347: 3345: 3331: 3329: 3305: 3303: 3298:6.948 to 9.45% 3279: 3277: 3263: 3261: 3248:10.83 to 12.38% 3220: 3218: 3204: 3202: 3170: 3168: 3151:all prefectures 3136: 3134: 3092: 3090: 3066: 3064: 3040: 3038: 3014: 3012: 2988: 2986: 2962: 2960: 2936: 2934: 2920: 2918: 2907:12.44 to 14.74% 2888: 2886: 2842: 2840: 2788: 2786: 2756: 2754: 2724: 2722: 2716: 2711: 2706: 2701: 2696: 2691: 2681: 2661: 2659: 2643: 2641: 2625: 2623: 2607: 2605: 2589: 2587: 2571: 2569: 2553: 2551: 2542:North Macedonia 2535: 2533: 2517: 2515: 2499: 2497: 2481: 2479: 2463: 2461: 2445: 2443: 2427: 2425: 2409: 2407: 2391: 2389: 2373: 2371: 2355: 2353: 2337: 2335: 2319: 2317: 2301: 2299: 2283: 2281: 2265: 2263: 2247: 2245: 2229: 2227: 2212: 2208: 2206: 2202: 2200: 2196: 2194: 2190: 2188: 2184: 2182: 2178: 2167:social security 2162: 2157: 2121: 2115: 2094:value added tax 2074:corporate taxes 2070: 2049: 2022: 1976: 1968:progressive tax 1960: 1955: 1938: 1931:administration. 1921: 1909: 1901: 1881: 1879:Capped flat tax 1843:Milton Friedman 1839: 1833: 1809: 1803: 1794: 1785: 1777: 1769: 1705: 1698: 1660: 1658: 1646: 1639: 1638: 1325: 1315: 1314: 1270:Fiscus Judaicus 1245: 1235: 1234: 1193:Advocacy groups 1146: 1138: 1137: 1128:Trade agreement 1123:Free-trade zone 1081: 1071: 1070: 1008: 988: 978: 977: 638: 628: 627: 599:Paradise Papers 440:Debtors' prison 399: 389: 388: 359:Tax preparation 319:Revenue service 314: 304: 303: 215: 205: 204: 185:Double taxation 180:Tax withholding 175:Tax competition 93:Non-tax revenue 73: 32: 23: 22: 15: 12: 11: 5: 7023: 7013: 7012: 6998: 6997: 6992: 6982: 6968: 6960: 6959:External links 6957: 6956: 6955: 6944: 6936: 6927:Alvin Rabushka 6920: 6901: 6900: 6888: 6876: 6864: 6852: 6840: 6828: 6824:Income Tax Act 6816: 6804: 6792: 6780: 6756: 6744: 6732: 6720: 6708: 6696: 6672: 6648: 6629: 6613: 6601: 6583: 6566: 6551: 6539: 6527: 6515: 6503: 6491: 6479: 6463: 6444: 6428: 6414: 6399: 6385: 6369: 6353: 6337: 6325: 6313: 6299: 6287: 6275: 6263: 6251: 6239: 6227: 6215: 6203: 6191: 6172: 6160: 6143: 6124: 6112: 6100: 6088: 6071: 6059: 6044: 6029: 6014: 6002: 5990: 5978: 5966: 5962:House Bill 531 5954: 5942: 5930: 5918: 5899: 5885: 5863: 5851: 5839: 5825: 5811: 5799: 5787: 5773: 5761: 5746: 5734: 5722: 5707: 5693: 5679: 5667: 5650: 5646:(in Norwegian) 5634: 5620: 5608: 5589: 5573: 5569:(in Icelandic) 5557: 5545: 5531: 5517: 5503: 5487: 5475: 5463: 5449: 5437: 5411: 5397: 5383: 5371: 5357: 5345: 5330: 5271: 5259: 5247: 5229: 5222: 5198: 5186: 5171: 5159: 5147: 5129: 5111: 5099: 5087: 5085:, Energy Star. 5075: 5063: 5033: 5021: 5009: 4993: 4991: 4988: 4985: 4984: 4971: 4962: 4952: 4943: 4933: 4924: 4908: 4898: 4884: 4874: 4860: 4850: 4841: 4820: 4807: 4791: 4778: 4769: 4760: 4751: 4730: 4706: 4693: 4684: 4671: 4654: 4650:Brčko District 4632: 4631: 4629: 4626: 4625: 4624: 4619: 4614: 4608: 4603: 4598: 4596:Regressive tax 4593: 4588: 4583: 4578: 4576:Land value tax 4573: 4568: 4563: 4558: 4552: 4547: 4537: 4530: 4527: 4526: 4525: 4506: 4487: 4466: 4463: 4462: 4461: 4447: 4433: 4419: 4405: 4391: 4377: 4362: 4348: 4333: 4319: 4305: 4290: 4276: 4261: 4247: 4233: 4229:Czech Republic 4218: 4204: 4190: 4174: 4171: 4170: 4169: 4155: 4133: 4130:Cato Institute 4105: 4090: 4075: 4058: 4055: 4052: 4051: 4048: 4034: 4033: 4030: 4016: 4015: 4012: 3998: 3997: 3994: 3984: 3981: 3978: 3977: 3974: 3971: 3968: 3954: 3953: 3950: 3947: 3944: 3930: 3929: 3926: 3920: 3919: 3916: 3911: 3908: 3894: 3893: 3890: 3888:Portland Metro 3885: 3882: 3868: 3867: 3864: 3858: 3857: 3854: 3849: 3846: 3832: 3831: 3828: 3825: 3822: 3820:North Carolina 3808: 3807: 3804: 3801: 3798: 3784: 3783: 3780: 3774: 3773: 3770: 3765: 3762: 3748: 3747: 3744: 3741: 3738: 3724: 3723: 3720: 3715: 3712: 3698: 3697: 3694: 3689: 3686: 3672: 3671: 3668: 3662: 3661: 3658: 3652: 3651: 3650:0.45 to 2.25% 3648: 3643: 3640: 3626: 3625: 3622: 3616: 3615: 3612: 3607: 3604: 3590: 3589: 3586: 3581: 3578: 3564: 3563: 3560: 3557: 3554: 3540: 3539: 3536: 3533: 3530: 3516: 3515: 3512: 3509: 3506: 3492: 3491: 3488: 3483: 3480: 3466: 3465: 3462: 3459: 3456: 3442: 3441: 3438: 3435: 3432: 3418: 3417: 3414: 3408: 3407: 3404: 3399: 3396: 3383: 3380: 3366: 3365: 3362: 3359: 3356: 3343: 3340: 3338:United Kingdom 3326: 3325: 3324:6.39 to 8.52% 3322: 3317: 3314: 3300: 3299: 3296: 3291: 3288: 3275: 3272: 3258: 3257: 3256:16.6 to 23.8% 3254: 3249: 3246: 3244:other counties 3240: 3239: 3236: 3231: 3228: 3226:Gotland County 3216: 3213: 3199: 3198: 3195: 3190: 3187: 3182: 3179: 3165: 3164: 3161: 3156: 3153: 3148: 3145: 3131: 3130: 3127: 3122: 3119: 3113: 3112: 3109: 3104: 3101: 3087: 3086: 3085:0.2 to 0.938% 3083: 3078: 3075: 3061: 3060: 3057: 3052: 3049: 3035: 3034: 3031: 3026: 3023: 3009: 3008: 3005: 3000: 2997: 2983: 2982: 2979: 2974: 2971: 2957: 2956: 2953: 2948: 2945: 2932: 2929: 2915: 2914: 2911: 2908: 2905: 2900: 2897: 2883: 2882: 2879: 2876: 2873: 2869: 2868: 2865: 2862: 2859: 2854: 2851: 2837: 2836: 2833: 2830: 2827: 2825:municipalities 2818: 2817: 2814: 2811: 2808: 2806:municipalities 2800: 2797: 2783: 2782: 2779: 2776: 2773: 2768: 2765: 2751: 2750: 2747: 2744: 2743:23.36 to 26.3% 2741: 2736: 2733: 2719: 2718: 2713: 2708: 2703: 2698: 2693: 2680: 2677: 2674: 2673: 2670: 2656: 2655: 2652: 2638: 2637: 2634: 2620: 2619: 2616: 2602: 2601: 2598: 2584: 2583: 2580: 2566: 2565: 2562: 2548: 2547: 2544: 2530: 2529: 2526: 2512: 2511: 2508: 2494: 2493: 2490: 2476: 2475: 2472: 2458: 2457: 2454: 2440: 2439: 2436: 2422: 2421: 2418: 2404: 2403: 2400: 2386: 2385: 2382: 2368: 2367: 2364: 2350: 2349: 2346: 2332: 2331: 2328: 2314: 2313: 2310: 2296: 2295: 2292: 2278: 2277: 2274: 2260: 2259: 2256: 2242: 2241: 2238: 2224: 2223: 2220: 2207: 2201: 2195: 2189: 2183: 2177: 2161: 2158: 2156: 2153: 2114: 2111: 2069: 2066: 2048: 2045: 2021: 2018: 1975: 1972: 1964:marginal value 1959: 1956: 1954: 1951: 1937: 1934: 1920: 1917: 1908: 1905: 1900: 1897: 1893:regressive tax 1880: 1877: 1835:Main article: 1832: 1829: 1825:Alvin Rabushka 1805:Main article: 1802: 1799: 1793: 1790: 1784: 1781: 1776: 1773: 1768: 1765: 1719:with a single 1703: 1700: 1699: 1697: 1696: 1689: 1682: 1674: 1671: 1670: 1669: 1668: 1656: 1641: 1640: 1635: 1634: 1633: 1632: 1627: 1622: 1620:United Kingdom 1617: 1612: 1607: 1602: 1597: 1592: 1587: 1582: 1577: 1572: 1567: 1562: 1557: 1552: 1547: 1542: 1537: 1532: 1527: 1522: 1517: 1512: 1507: 1502: 1497: 1492: 1487: 1482: 1477: 1472: 1467: 1462: 1457: 1452: 1447: 1442: 1437: 1432: 1427: 1422: 1417: 1412: 1407: 1402: 1397: 1392: 1387: 1382: 1377: 1372: 1367: 1359: 1358: 1354: 1353: 1352: 1351: 1346: 1341: 1333: 1332: 1326: 1321: 1320: 1317: 1316: 1313: 1312: 1307: 1302: 1297: 1292: 1287: 1282: 1277: 1272: 1267: 1262: 1257: 1252: 1246: 1241: 1240: 1237: 1236: 1231: 1230: 1229: 1228: 1222: 1216: 1213:Tax Foundation 1210: 1204: 1195: 1194: 1190: 1189: 1188: 1187: 1185:Gabriel Zucman 1182: 1177: 1172: 1167: 1162: 1160:Mihir A. Desai 1154: 1153: 1147: 1144: 1143: 1140: 1139: 1136: 1135: 1130: 1125: 1120: 1115: 1110: 1109: 1108: 1103: 1093: 1088: 1082: 1077: 1076: 1073: 1072: 1069: 1068: 1063: 1058: 1053: 1048: 1043: 1038: 1033: 1028: 1023: 1021:Robin Hood tax 1018: 1013: 1005: 1000: 995: 989: 984: 983: 980: 979: 976: 975: 970: 965: 960: 958:Excess profits 955: 950: 949: 948: 943: 938: 929: 924: 910: 905: 900: 895: 890: 885: 880: 875: 870: 865: 860: 855: 850: 845: 843:Gross receipts 840: 835: 830: 825: 824: 823: 818: 813: 808: 803: 798: 793: 783: 782: 781: 776: 771: 766: 761: 756: 751: 741: 736: 735: 734: 729: 724: 719: 714: 709: 704: 694: 693: 692: 682: 681: 680: 675: 670: 660: 655: 650: 645: 639: 634: 633: 630: 629: 624: 623: 622: 621: 616: 611: 606: 601: 596: 594:Offshore Leaks 591: 586: 581: 580: 579: 574: 559: 558: 557:Major examples 554: 553: 552: 551: 546: 541: 536: 531: 525: 520: 512: 511: 507: 506: 505: 504: 499: 494: 492:Dutch Sandwich 489: 484: 478: 473: 465: 464: 460: 459: 458: 457: 452: 447: 442: 437: 432: 430:Tax resistance 427: 422: 421: 420: 407: 406: 400: 395: 394: 391: 390: 387: 386: 381: 376: 371: 366: 361: 356: 351: 346: 341: 336: 334:Taxable income 331: 329:Tax assessment 326: 321: 315: 310: 309: 306: 305: 300: 299: 298: 297: 292: 287: 282: 277: 269: 268: 264: 263: 262: 261: 256: 251: 246: 241: 236: 231: 223: 222: 221:General Theory 216: 211: 210: 207: 206: 203: 202: 197: 192: 190:Representation 187: 182: 177: 172: 167: 162: 157: 152: 147: 142: 137: 132: 127: 122: 117: 112: 111: 110: 100: 95: 90: 85: 80: 74: 69: 68: 65: 64: 57: 56: 48: 47: 41: 40: 9: 6: 4: 3: 2: 7022: 7011: 7008: 7007: 7005: 6996: 6993: 6990: 6986: 6983: 6980: 6976: 6972: 6969: 6966: 6963: 6962: 6953: 6952:Open Republic 6949: 6945: 6942: 6941: 6937: 6934: 6933: 6928: 6924: 6921: 6919: 6918:0-89526-040-9 6915: 6911: 6907: 6904: 6903: 6897: 6892: 6885: 6880: 6873: 6868: 6861: 6856: 6849: 6844: 6837: 6832: 6825: 6820: 6813: 6808: 6801: 6796: 6789: 6784: 6773: 6766: 6760: 6753: 6748: 6741: 6736: 6729: 6724: 6717: 6712: 6705: 6700: 6689: 6682: 6676: 6665: 6658: 6652: 6644: 6640: 6633: 6622: 6617: 6610: 6605: 6597: 6593: 6587: 6581:, March 2015. 6580: 6576: 6570: 6563: 6558: 6556: 6548: 6543: 6536: 6531: 6524: 6519: 6512: 6507: 6500: 6495: 6488: 6483: 6472: 6467: 6460: 6456: 6453: 6448: 6437: 6432: 6424: 6418: 6410: 6403: 6395: 6389: 6381:(in Armenian) 6378: 6373: 6365:(in Armenian) 6362: 6357: 6349:(in Armenian) 6346: 6345:On income tax 6341: 6334: 6329: 6322: 6317: 6309: 6303: 6296: 6291: 6284: 6279: 6272: 6267: 6260: 6255: 6248: 6243: 6236: 6235:Contributions 6231: 6224: 6219: 6212: 6207: 6200: 6195: 6188: 6184: 6181: 6176: 6169: 6164: 6153: 6147: 6136: 6131: 6129: 6121: 6116: 6109: 6104: 6097: 6092: 6085: 6080: 6078: 6076: 6068: 6063: 6056: 6051: 6049: 6041: 6036: 6034: 6026: 6021: 6019: 6011: 6006: 5999: 5994: 5987: 5982: 5975: 5970: 5963: 5958: 5951: 5946: 5939: 5934: 5927: 5922: 5915: 5910: 5908: 5906: 5904: 5895: 5889: 5878: 5872: 5870: 5868: 5860: 5855: 5848: 5843: 5835: 5829: 5821: 5815: 5808: 5803: 5796: 5791: 5783: 5777: 5770: 5765: 5758: 5753: 5751: 5743: 5738: 5731: 5726: 5719: 5714: 5712: 5703: 5697: 5689: 5683: 5676: 5671: 5663: 5657: 5655: 5643: 5638: 5630: 5624: 5617: 5612: 5601: 5596: 5594: 5582: 5577: 5566: 5565:Municipal tax 5561: 5554: 5549: 5541: 5535: 5527: 5521: 5513: 5507: 5496: 5491: 5484: 5479: 5472: 5467: 5459: 5453: 5446: 5441: 5425: 5421: 5415: 5407: 5401: 5393: 5387: 5380: 5375: 5367: 5361: 5354: 5349: 5342: 5337: 5335: 5326: 5322: 5316: 5314: 5312: 5310: 5308: 5306: 5304: 5302: 5300: 5298: 5296: 5294: 5292: 5290: 5288: 5286: 5284: 5282: 5280: 5278: 5276: 5268: 5263: 5256: 5251: 5239: 5233: 5225: 5223:0-06-087549-6 5219: 5215: 5211: 5210: 5202: 5195: 5190: 5183: 5178: 5176: 5168: 5163: 5156: 5151: 5143: 5142:The Economist 5139: 5133: 5125: 5124:The Economist 5121: 5115: 5108: 5103: 5096: 5091: 5084: 5079: 5072: 5067: 5051: 5047: 5043: 5037: 5030: 5025: 5018: 5013: 5006: 5001: 4999: 4994: 4981: 4975: 4966: 4956: 4947: 4937: 4928: 4921: 4915: 4913: 4902: 4893: 4891: 4889: 4878: 4869: 4867: 4865: 4854: 4845: 4838: 4834: 4830: 4824: 4817: 4811: 4805: 4803: 4795: 4788: 4782: 4773: 4764: 4755: 4748: 4744: 4740: 4734: 4727: 4721: 4719: 4717: 4715: 4713: 4711: 4703: 4697: 4688: 4681: 4675: 4668: 4664: 4658: 4651: 4647: 4643: 4637: 4633: 4623: 4620: 4618: 4615: 4612: 4609: 4607: 4604: 4602: 4599: 4597: 4594: 4592: 4589: 4587: 4584: 4582: 4579: 4577: 4574: 4572: 4569: 4567: 4564: 4562: 4559: 4556: 4553: 4551: 4548: 4545: 4541: 4538: 4536: 4533: 4532: 4522: 4519:introduced a 4518: 4507: 4504: 4503:United States 4499: 4498:Massachusetts 4488: 4485: 4480: 4469: 4468: 4459: 4448: 4445: 4434: 4431: 4420: 4417: 4406: 4403: 4392: 4389: 4378: 4374: 4363: 4360: 4349: 4345: 4334: 4331: 4320: 4317: 4306: 4302: 4291: 4288: 4277: 4273: 4262: 4259: 4248: 4245: 4234: 4230: 4219: 4216: 4205: 4202: 4191: 4188: 4177: 4176: 4167: 4156: 4153: 4149: 4145: 4134: 4131: 4128: 4125: 4121: 4117: 4106: 4102: 4091: 4087: 4076: 4072: 4061: 4060: 4049: 4047: 4036: 4035: 4031: 4029: 4018: 4017: 4013: 4011: 4000: 3999: 3995: 3992: 3991: 3988: 3969: 3967: 3956: 3955: 3945: 3943: 3932: 3931: 3928:0.5 to 2.05% 3927: 3925: 3922: 3921: 3917: 3915: 3912: 3907: 3895: 3891: 3889: 3886: 3881: 3870: 3869: 3865: 3863: 3860: 3859: 3855: 3853: 3850: 3845: 3833: 3823: 3821: 3810: 3809: 3799: 3797: 3796:New Hampshire 3786: 3785: 3781: 3779: 3776: 3775: 3771: 3769: 3766: 3761: 3749: 3739: 3737: 3726: 3725: 3721: 3719: 3716: 3713: 3711: 3700: 3699: 3696:2.25 to 3.2% 3695: 3693: 3692:most counties 3690: 3685: 3674: 3673: 3670:0.5 to 0.75% 3669: 3667: 3664: 3663: 3659: 3657: 3654: 3653: 3649: 3647: 3646:most counties 3644: 3639: 3627: 3623: 3621: 3618: 3617: 3613: 3611: 3610:some counties 3608: 3603: 3591: 3587: 3585: 3582: 3579: 3577: 3566: 3565: 3555: 3553: 3542: 3541: 3531: 3529: 3518: 3517: 3507: 3505: 3494: 3493: 3489: 3487: 3484: 3479: 3468: 3467: 3457: 3455: 3444: 3443: 3433: 3431: 3420: 3419: 3415: 3413: 3410: 3409: 3405: 3403: 3400: 3395: 3379: 3378:United States 3367: 3357: 3355: 3344: 3339: 3328: 3327: 3323: 3321: 3318: 3315: 3313: 3302: 3301: 3297: 3295: 3292: 3289: 3287: 3276: 3271: 3259: 3255: 3253: 3250: 3247: 3245: 3242: 3241: 3237: 3235: 3232: 3227: 3217: 3212: 3200: 3196: 3194: 3191: 3188: 3186: 3183: 3178: 3167: 3166: 3162: 3160: 3157: 3154: 3152: 3149: 3144: 3133: 3132: 3129:0.08 to 1.2% 3128: 3126: 3123: 3118: 3117:other regions 3115: 3114: 3110: 3108: 3105: 3102: 3100: 3089: 3088: 3084: 3082: 3079: 3076: 3074: 3063: 3062: 3058: 3056: 3053: 3050: 3048: 3037: 3036: 3032: 3030: 3027: 3024: 3022: 3011: 3010: 3006: 3004: 3001: 2998: 2996: 2985: 2984: 2981:0.15 to 0.5% 2980: 2978: 2975: 2972: 2970: 2959: 2958: 2954: 2952: 2949: 2946: 2944: 2933: 2928: 2916: 2906: 2904: 2901: 2896: 2885: 2884: 2874: 2871: 2870: 2866: 2863: 2860: 2858: 2855: 2850: 2838: 2829:16.5 to 19.7% 2828: 2826: 2823: 2820: 2819: 2809: 2807: 2804: 2801: 2796: 2784: 2774: 2772: 2769: 2764: 2763:Faroe Islands 2753: 2752: 2742: 2740: 2737: 2732: 2721: 2720: 2714: 2712:jurisdictions 2709: 2704: 2702:jurisdictions 2699: 2694: 2689: 2688: 2685: 2671: 2669: 2658: 2657: 2653: 2651: 2640: 2639: 2635: 2633: 2622: 2621: 2617: 2615: 2604: 2603: 2599: 2597: 2586: 2585: 2581: 2579: 2578:South Ossetia 2568: 2567: 2563: 2561: 2550: 2549: 2545: 2543: 2532: 2531: 2527: 2525: 2514: 2513: 2509: 2507: 2496: 2495: 2491: 2489: 2478: 2477: 2473: 2471: 2460: 2459: 2455: 2453: 2442: 2441: 2437: 2435: 2424: 2423: 2419: 2417: 2406: 2405: 2401: 2399: 2388: 2387: 2383: 2381: 2370: 2369: 2365: 2363: 2352: 2351: 2347: 2345: 2334: 2333: 2329: 2327: 2316: 2315: 2311: 2309: 2298: 2297: 2293: 2291: 2280: 2279: 2275: 2273: 2262: 2261: 2257: 2255: 2244: 2243: 2239: 2237: 2226: 2225: 2221: 2218: 2217: 2174: 2170: 2168: 2152: 2150: 2146: 2142: 2138: 2132: 2130: 2126: 2120: 2110: 2106: 2104: 2100: 2095: 2091: 2087: 2085: 2079: 2078:payroll taxes 2075: 2065: 2063: 2059: 2054: 2044: 2040: 2037: 2035: 2031: 2026: 2017: 2013: 2010: 2006: 2000: 1996: 1992: 1988: 1986: 1981: 1971: 1969: 1965: 1950: 1949: 1944: 1933: 1932: 1927: 1926:capital gains 1916: 1915: 1904: 1896: 1894: 1890: 1886: 1876: 1874: 1870: 1866: 1862: 1858: 1852: 1850: 1849: 1844: 1838: 1828: 1826: 1822: 1818: 1814: 1808: 1798: 1789: 1780: 1772: 1764: 1762: 1758: 1754: 1750: 1745: 1742: 1738: 1734: 1730: 1726: 1722: 1718: 1714: 1713:flat-rate tax 1710: 1695: 1690: 1688: 1683: 1681: 1676: 1675: 1673: 1672: 1667: 1657: 1655: 1650: 1645: 1644: 1643: 1642: 1631: 1628: 1626: 1625:United States 1623: 1621: 1618: 1616: 1613: 1611: 1608: 1606: 1603: 1601: 1598: 1596: 1593: 1591: 1588: 1586: 1583: 1581: 1578: 1576: 1573: 1571: 1568: 1566: 1563: 1561: 1558: 1556: 1553: 1551: 1548: 1546: 1543: 1541: 1538: 1536: 1533: 1531: 1528: 1526: 1523: 1521: 1518: 1516: 1513: 1511: 1508: 1506: 1503: 1501: 1498: 1496: 1493: 1491: 1488: 1486: 1483: 1481: 1478: 1476: 1473: 1471: 1468: 1466: 1463: 1461: 1458: 1456: 1453: 1451: 1448: 1446: 1443: 1441: 1438: 1436: 1433: 1431: 1428: 1426: 1423: 1421: 1418: 1416: 1413: 1411: 1408: 1406: 1403: 1401: 1398: 1396: 1393: 1391: 1388: 1386: 1383: 1381: 1378: 1376: 1373: 1371: 1368: 1366: 1363: 1362: 1361: 1360: 1356: 1355: 1350: 1347: 1345: 1342: 1340: 1337: 1336: 1335: 1334: 1331:All Countries 1330: 1329: 1324: 1319: 1318: 1311: 1308: 1306: 1303: 1301: 1298: 1296: 1293: 1291: 1288: 1286: 1285:Tolerance tax 1283: 1281: 1278: 1276: 1273: 1271: 1268: 1266: 1263: 1261: 1258: 1256: 1253: 1251: 1248: 1247: 1244: 1239: 1238: 1226: 1223: 1220: 1217: 1214: 1211: 1208: 1205: 1202: 1199: 1198: 1197: 1196: 1192: 1191: 1186: 1183: 1181: 1178: 1176: 1173: 1171: 1168: 1166: 1163: 1161: 1158: 1157: 1156: 1155: 1151: 1150: 1142: 1141: 1134: 1131: 1129: 1126: 1124: 1121: 1119: 1116: 1114: 1111: 1107: 1104: 1102: 1099: 1098: 1097: 1094: 1092: 1089: 1087: 1084: 1083: 1080: 1075: 1074: 1067: 1064: 1062: 1059: 1057: 1054: 1052: 1049: 1047: 1044: 1042: 1039: 1037: 1034: 1032: 1029: 1027: 1024: 1022: 1019: 1017: 1014: 1011: 1006: 1004: 1001: 999: 996: 994: 991: 990: 987: 986:International 982: 981: 974: 971: 969: 966: 964: 961: 959: 956: 954: 951: 947: 944: 942: 939: 937: 933: 930: 928: 925: 923: 920: 919: 918: 914: 911: 909: 906: 904: 901: 899: 896: 894: 891: 889: 888:Resource rent 886: 884: 881: 879: 876: 874: 871: 869: 866: 864: 861: 859: 856: 854: 851: 849: 846: 844: 841: 839: 836: 834: 831: 829: 826: 822: 819: 817: 814: 812: 809: 807: 804: 802: 799: 797: 794: 792: 789: 788: 787: 784: 780: 777: 775: 772: 770: 767: 765: 762: 760: 757: 755: 752: 750: 747: 746: 745: 742: 740: 737: 733: 730: 728: 725: 723: 720: 718: 715: 713: 710: 708: 705: 703: 700: 699: 698: 695: 691: 688: 687: 686: 685:Capital gains 683: 679: 676: 674: 671: 669: 666: 665: 664: 661: 659: 656: 654: 651: 649: 646: 644: 641: 640: 637: 632: 631: 620: 617: 615: 612: 610: 607: 605: 604:Panama Papers 602: 600: 597: 595: 592: 590: 587: 585: 582: 578: 575: 573: 572: 568: 567: 566: 563: 562: 561: 560: 556: 555: 550: 547: 545: 542: 540: 537: 535: 532: 529: 526: 524: 521: 519: 516: 515: 514: 513: 509: 508: 503: 500: 498: 495: 493: 490: 488: 485: 482: 479: 477: 474: 472: 471:Tax inversion 469: 468: 467: 466: 462: 461: 456: 453: 451: 448: 446: 443: 441: 438: 436: 433: 431: 428: 426: 423: 419: 416: 415: 414: 413:Tax avoidance 411: 410: 409: 408: 404: 403: 398: 397:Noncompliance 393: 392: 385: 382: 380: 377: 375: 374:Tax collector 372: 370: 367: 365: 362: 360: 357: 355: 354:Tax residence 352: 350: 347: 345: 342: 340: 337: 335: 332: 330: 327: 325: 324:Revenue stamp 322: 320: 317: 316: 313: 308: 307: 296: 293: 291: 288: 286: 283: 281: 278: 276: 273: 272: 271: 270: 266: 265: 260: 257: 255: 252: 250: 247: 245: 242: 240: 239:Tax incidence 237: 235: 234:Excess burden 232: 230: 227: 226: 225: 224: 220: 219: 214: 209: 208: 201: 198: 196: 193: 191: 188: 186: 183: 181: 178: 176: 173: 171: 168: 166: 163: 161: 160:Tax incentive 158: 156: 155:Tax advantage 153: 151: 148: 146: 143: 141: 138: 136: 133: 131: 128: 126: 123: 121: 118: 116: 115:Tax threshold 113: 109: 106: 105: 104: 101: 99: 96: 94: 91: 89: 86: 84: 81: 79: 76: 75: 72: 67: 66: 63: 62:fiscal policy 60:An aspect of 59: 58: 54: 50: 49: 46: 43: 42: 38: 37: 34: 30: 19: 6975:Russ Roberts 6951: 6939: 6932:The Flat Tax 6930: 6909: 6906:Steve Forbes 6891: 6879: 6867: 6855: 6843: 6831: 6819: 6807: 6795: 6783: 6772:the original 6759: 6747: 6735: 6723: 6711: 6699: 6688:the original 6675: 6664:the original 6651: 6643:the original 6632: 6616: 6604: 6596:the original 6586: 6578: 6569: 6542: 6530: 6518: 6506: 6494: 6482: 6466: 6447: 6431: 6417: 6402: 6388: 6372: 6356: 6340: 6328: 6316: 6302: 6290: 6278: 6266: 6254: 6242: 6230: 6218: 6206: 6194: 6175: 6163: 6146: 6115: 6103: 6091: 6062: 6005: 5993: 5981: 5969: 5957: 5945: 5933: 5921: 5888: 5854: 5842: 5828: 5814: 5802: 5790: 5776: 5764: 5737: 5725: 5696: 5682: 5670: 5637: 5623: 5611: 5604:(in Italian) 5585:(in Italian) 5576: 5560: 5548: 5534: 5520: 5506: 5490: 5478: 5466: 5452: 5440: 5428:. Retrieved 5424:the original 5414: 5400: 5386: 5374: 5360: 5348: 5262: 5250: 5232: 5208: 5201: 5189: 5162: 5150: 5141: 5132: 5123: 5114: 5102: 5090: 5078: 5066: 5054:. Retrieved 5045: 5036: 5024: 5012: 5005:The Flat Tax 4974: 4965: 4955: 4946: 4936: 4927: 4901: 4877: 4853: 4844: 4823: 4810: 4799: 4794: 4781: 4772: 4763: 4754: 4733: 4696: 4687: 4674: 4657: 4636: 4402:Saint Helena 4144:Saudi Arabia 3993:Jurisdiction 3986: 3906:Pennsylvania 3660:0.5 to 2.5% 3584:all counties 3402:Macon County 3267: 3185:all counties 3111:0.2 to 0.8% 3059:0.1 to 0.8% 3033:0.2 to 1.2% 3007:0.1 to 0.8% 2969:Aosta Valley 2955:0.1 to 0.8% 2810:4.4 to 10.8% 2682: 2632:Turkmenistan 2614:Transnistria 2219:Jurisdiction 2163: 2133: 2122: 2107: 2098: 2081: 2071: 2052: 2050: 2041: 2038: 2027: 2023: 2014: 2008: 2001: 1997: 1993: 1989: 1984: 1977: 1961: 1947: 1943:corporations 1939: 1929: 1922: 1913: 1910: 1902: 1884: 1882: 1873:working poor 1869:welfare trap 1853: 1846: 1840: 1810: 1795: 1786: 1778: 1770: 1746: 1712: 1708: 1706: 1585:South Africa 1180:Joel Slemrod 848:Hypothecated 816:Sugary drink 690:Expatriation 569: 487:Double Irish 450:Black market 295:Proportional 279: 244:Laffer curve 229:Price effect 107: 33: 6923:Robert Hall 6625:(in French) 6473:, Měšec.cz 6223:Payroll Tax 6139:(in French) 5744:, TimeTrex. 5499:(in Danish) 5214:Regan Books 5056:28 November 4586:Optimal tax 4555:Fiscal drag 3884:progressive 3866:0.25 to 2% 3848:progressive 3778:Saint Louis 3768:Kansas City 3764:progressive 3736:Mississippi 3688:progressive 3606:progressive 3482:progressive 3398:progressive 3382:progressive 3342:progressive 3274:progressive 3270:Switzerland 3181:progressive 3147:progressive 3121:progressive 2931:progressive 2899:progressive 2799:progressive 2775:16 to 21.5% 2767:progressive 2735:progressive 2715:Subnational 2710:Subnational 2705:Subnational 2700:Subnational 2143:, and some 1953:Tax effects 1861:food stamps 1821:Robert Hall 1817:consumption 1753:consumption 1737:progressive 1711:(short for 1704:Type of tax 1600:Switzerland 1565:Philippines 1540:New Zealand 1535:Netherlands 1175:Ronen Palan 913:User charge 732:Value-added 697:Consumption 609:Swiss Leaks 497:Single Malt 435:Tax shelter 425:Tax evasion 384:Tax farming 369:Tax shelter 285:Progressive 249:Optimal tax 150:Tax amnesty 145:Tax holiday 103:Tax bracket 88:Tax revenue 6954:1(1), 2005 6790:, Orbitax. 6475:(in Czech) 6440:(in Czech) 4990:References 4814:All other 4726:church tax 4702:Ertholmene 4622:9–9–9 Plan 4606:Single tax 4566:Income tax 4416:Seychelles 4373:Montenegro 4330:Madagascar 4127:think tank 4086:Azerbaijan 3966:Washington 3856:0.5 to 3% 3722:1 to 2.4% 3588:0.5 to 3% 3486:Wilmington 3416:0.5 to 3% 2995:Basilicata 2861:26% to 28% 2690:Country or 2668:Uzbekistan 2596:Tajikistan 2488:Kyrgyzstan 2452:Kazakhstan 2344:East Timor 2181: None 2117:See also: 1749:income tax 1741:regressive 1729:exemptions 1725:deductions 1510:Kazakhstan 1395:Bangladesh 1390:Azerbaijan 1323:By country 1280:Temple tax 1250:Church tax 1133:ATA Carnet 1118:Free trade 1113:Tariff war 1041:Tax treaty 922:Congestion 863:Land value 754:Eco-tariff 722:Television 678:Solidarity 658:Ad valorem 518:Tax havens 349:Tax shield 344:Tax refund 312:Collection 290:Regressive 165:Tax reform 6096:Tax rates 5926:Tax Rates 5820:"HB 1437" 5732:, Gov.uk. 4960:location. 4941:location. 4920:Baltimore 4906:location. 4882:location. 4858:location. 4601:Sales tax 4517:Tennessee 4344:Mauritius 4316:Lithuania 4116:Hong Kong 4074:security. 3996:Tax rate 2849:Greenland 2717:tax rate 2692:territory 2470:Kurdistan 2222:Tax rate 2090:sales tax 2058:sales tax 2009:Economist 1761:transfers 1590:Sri Lanka 1555:Palestine 1515:Lithuania 1480:Indonesia 1465:Hong Kong 1385:Australia 1375:Argentina 1243:Religious 1031:Spahn tax 1026:Tobin tax 878:Pigouvian 796:Cigarette 769:Severance 702:Departure 510:Locations 463:Corporate 445:Smuggling 213:Economics 135:Tax shift 130:Deduction 120:Exemption 7004:Category 6989:PoliTalk 6979:EconTalk 6908:, 2005. 6455:Archived 6183:Archived 5759:, Avenu. 5050:Archived 4837:Scotland 4787:Svalbard 4663:Alderney 4561:Georgism 4529:See also 4430:Slovakia 4359:Mongolia 4071:Anguilla 3760:Missouri 3710:Michigan 3684:Maryland 3638:Kentucky 3552:Illinois 3478:Delaware 3454:Colorado 3286:Obwalden 3047:Sardinia 3021:Calabria 2803:mainland 2707:tax rate 2697:tax rate 2695:National 2398:Guernsey 2326:Bulgaria 2236:Abkhazia 2020:Revenues 1865:Medicaid 1757:property 1709:flat tax 1610:Tanzania 1575:Portugal 1550:Pakistan 1430:Colombia 1410:Bulgaria 1275:Leibzoll 1152:Academic 1145:Research 963:Windfall 903:Turnover 883:Property 833:Georgist 779:Stumpage 774:Steering 759:Landfill 739:Dividend 663:Aviation 653:Per unit 648:Indirect 339:Tax lien 275:Tax rate 254:Theories 108:Flat tax 71:Policies 45:Taxation 18:Flat Tax 5742:Alabama 5430:19 June 4980:Réunion 4829:England 4816:cantons 4802:Gotland 4550:FairTax 4524:States. 4479:Alberta 4287:Jamaica 4272:Iceland 4244:Grenada 4215:Belarus 4201:Artsakh 4187:Albania 4089:income. 3576:Indiana 3504:Georgia 3430:Arizona 3394:Alabama 3197:10.95% 2943:Abruzzo 2895:Iceland 2795:Finland 2731:Denmark 2650:Ukraine 2560:Romania 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