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).

2000:

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.

3988: 4079: 3248: 4144: 2592: 2214: 2157: 2286: 3482: 3051: 4422: 4207: 3264: 2741: 3316: 2520: 2947: 3356: 3798: 4476: 2556: 3774: 3290: 4380: 4122: 3884: 2610: 3714: 1855:—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 4394: 4351: 4064: 3944: 2646: 2574: 2466: 2430: 2322: 4308: 2973: 4495: 4294: 4322: 4094: 2827: 2448: 1835:, 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. 3738: 3432: 4337: 4049: 2999: 2304: 4408: 3688: 3662: 3616: 3530: 3456: 3025: 2376: 1645: 2773: 4457: 4265: 4250: 4222: 4193: 4179: 2873: 2628: 2484: 2394: 2268: 2232: 4165: 3554: 3408: 3372: 2921: 2709: 2538: 2358: 2340: 4436: 4279: 4236: 3077: 2412: 2250: 3858: 3580: 3155: 3506: 3332: 3205: 2502: 1991:(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 1633: 3920: 3822: 3189: 4366: 1930:

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

4102:: 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 1781:

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

1986:

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

1780:

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

1924:

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

1978:

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.

1974:

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

1987:

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

4788:, 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. 2092:

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

4302:

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.

4733:, 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%. 2107:

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.

6409:[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. 1875:

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

6575: 6699: 5444:[Law of the Pridnestrovian Moldavian Republic on income tax from individuals] (in Russian). Supreme Council of the Pridnestrovian Moldavian Republic. 6438: 5583: 5478: 1887:

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.

1327: 6951:: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States 6915: 6622: 6687: 6151: 4029: 1962:

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.

2020:-type behavioral responses generating revenue increases from the tax cut elements of these reforms" in Russia or in other countries. 1898:

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.

6993: 6843: 5512:[Municipal and church income tax rates in year 2024] (in Finnish). Tax Administration of Finland. 22 November 2023. 4625: 3649: 2986: 2120: 2108: 1598: 784: 5921: 5324: 5012: 2085:

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.

6901: 6879: 6506: 6135: 5969: 5205: 5033: 2934: 2124: 999: 752: 6579: 6304: 5389: 5304: 3845: 3835: 3176: 3090: 3064: 1803:. Principally, Hall–Rabushka accomplishes a consumption tax effect by taxing income and then excluding investment. 469: 6948: 5752: 651: 247: 6771: 5454: 4316:

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.

2153:. In some jurisdictions, different rates (also flat) apply to other types of income, such as from investments. 2102: 1603: 1322: 5548: 5428: 5362: 5121: 4345:

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

6783: 6407:"Введена прогрессивная система налогообложения: опубликованы важные изменения в Налоговый кодекс на 2024 год" 6254: 5536: 1608: 572: 41: 6316: 5221: 6735: 5238: 3675: 3629: 1306: 602: 6470: 5177: 6958: 5909: 5817: 4106:

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%.

1954:. As a result, the term "flat tax" is actually a shorthand for the more proper marginally flat tax. 6454: 5599: 4444:

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%.

4135: 3235: 2112: 2086: 1988: 1568: 986: 475: 6395:[Income tax 2015: tax rates and tax deductions increased] (in Russian). Главный Бухгалтер. 5957: 5945: 6922:

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

6906: 6626: 5222:"Закон Республики Абхазия о подоходном налоге с физических лиц и индивидуальных предпринимателей" 5138: 4416:

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"

5765: 6278: 6050: 5615:[Advance notice 2024] (in Norwegian). Norwegian Tax Administration. 15 December 2023. 4953:

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

3751: 3385: 1963: 1573: 1498: 1463: 1448: 1368: 1358: 607: 527: 522: 443: 5406:(in Russian). Committee on Taxes and Duties of the Republic of South Ossetia. Archived from 5153:, Michael Keen, Yitae Kim, and Ricardo Varsano, International Monetary Fund, September 2006. 4915:

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

5150: 8: 5981: 5830: 5498:[Table of municipal tax, church tax and child deduction 2024] (in Faroese). TAKS. 4564: 4427: 4184: 1820: 1613: 1513: 1508: 1453: 1438: 1428: 1423: 1418: 1363: 1353: 1348: 1332: 1202: 1148: 956: 464: 6671: 5790: 4880:

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

2012:

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

5993: 5778: 5688:[Natural persons – tax rates and tariffs 2012–2024] (in German). Canton of Uri. 5523: 5066: 4856:

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.

1843:'s income tax, but also many benefits low income American households receive, such as 6897: 6604: 5201: 4819:

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

2363: 1661: 1503: 1488: 1483: 1458: 1408: 1208: 924: 876: 816: 732: 673: 385: 352: 158: 4633: 2156: 6855: 5308: 5191: 4816: 4730: 4722: 4629: 3100: 2786: 2453: 2195: Multiple government levels, some at a flat rate and some at progressive rates 1716: 1543: 1468: 1074: 1039: 1019: 836: 804: 678: 532: 283: 17: 6230: 5442:"Закон Приднестровской Молдавской Республики о подоходном налоге с физических лиц" 2128: 6558: 6442: 6170: 4600: 4574: 4554: 4527: 4518: 4504: 2525: 2150: 2077: 1951: 1826: 1800: 1736: 1720: 1637: 1253: 1111: 1106: 846: 809: 720: 685: 587: 511: 347: 307: 273: 183: 173: 168: 163: 81: 6038: 1811:

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

6910: 5674:[Tax bases 2001–2024] (in German). Canton of Obwalden. 7 December 2023. 4579: 4559: 4212: 4113: 3803: 3321: 3209: 1876: 1808: 1724: 1196: 1168: 1143: 1004: 851: 646: 582: 480: 418: 322: 317: 300: 278: 6079: 6987: 5803: 4486: 4481: 3779: 3361: 3295: 2746: 2561: 2057: 1840: 1712: 1708: 1268: 941: 866: 757: 690: 624: 592: 459: 401: 362: 342: 312: 227: 148: 143: 118: 108: 50: 6393:"Подоходный налог-2015: увеличены размеры ставки налога и налоговых вычетов" 6206: 6889: 6870:, Tennessee Advisory Commission on Intergovernmental Relations, April 2004. 5701: 5407: 4988: 4742:

Collected by the national government and distributed to the municipalities.

4385: 4127: 3889: 2952: 2615: 2597: 2017: 1909: 1856: 1852: 1744: 1740: 1649: 1163: 951: 920: 891: 871: 762: 747: 727: 641: 636: 438: 232: 6772:

Seychelles introduces new progressive individual income tax from June 2018

5897: 5860: 5685: 5025: 4784:

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

201: 6182: 5713: 5197: 5000: 4624:

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

4569: 4538: 3719: 3253: 2061: 1947: 1946:

Flat tax benefits higher income brackets progressively due to decline in

1926: 1158: 901: 861: 779: 715: 661: 597: 423: 413: 357: 237: 138: 133: 91: 76: 5842: 5081:, Edward D. Kleinbard, Social Science Research Network, 24 October 2011. 5054: 16:

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

6545: 5671: 4709: 4685: 4589: 4549: 4399: 4356: 4313: 4110: 4069: 2978: 2651: 2579: 2471: 2435: 2327: 2138: 1732: 1263: 1233: 1116: 1101: 1024: 961: 929: 881: 856: 841: 742: 737: 705: 631: 337: 332: 153: 113: 59: 6218: 5250: 4991:, Robert E. Hall and Alvin Rabushka, Hoover Institution, 2 April 2007. 4963: 4134:(wealth tax) on the business assets of residents who are nationals of 5067:

Federal Income Tax Credits and Other Incentives for Energy Efficiency

4903: 4584: 4500: 4327: 4299: 4099: 3761: 2832: 2073: 2041: 1096: 1014: 1009: 700: 695: 506: 433: 123: 6119:

Practical guide of the winter sojourner in the French Southern Lands

5091:

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

5078: 1755:

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

6962: 4820: 4770: 4729:. Accordingly, in Åland the national tax rates are reduced by 12.64 4646: 4544: 4413: 4342: 4054: 3743: 3693: 3667: 3621: 3535: 3461: 3437: 3277: 3269: 3030: 3004: 2381: 2309: 2219: 1848: 1735:, where progressivity is common, but it may also apply to taxes on 1704: 1258: 1226: 915: 905: 826: 821: 794: 767: 577: 327: 263: 5878:"DOR Announces Updates to Individual Income Tax for 2024 Tax Year" 4726: 2805: 1950:. If a flat tax system has a large exemption, it is effectively a 4812: 4785: 4688:, which is not part of a municipality, there is no municipal tax. 4675:

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

4533: 4462: 4270: 4255: 4227: 4198: 4170: 3559: 3413: 3377: 2926: 2878: 2778: 2714: 2633: 2543: 2489: 2399: 2345: 2273: 2237: 2045: 1069: 896: 799: 789: 128: 86: 6471:

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

6070:, Pennsylvania Department of Community and Economic Development. 5467:

Local government personal taxation by time, region and tax rate

4467: 4441: 4371: 4284: 4241: 3863: 3585: 3194: 3160: 3108: 3082: 3056: 2417: 2255: 1632: 1278: 1089: 1084: 1079: 886: 774: 6832:

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

6360: 6344: 6292:"United Arab Emirates – Individual – Taxes on personal income" 5325:

Bosnia and Herzegovina – Individual – Taxes on personal income

5093:, Price Theory: An Intermediate Text, David D. Friedman, 1990. 6844:

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

6328: 6141:. Government of South Georgia and the South Sandwich Islands. 5526:[Income tax law, paragraph 124] (in Swedish). Finlex. 4131: 3966: 3511: 3337: 3126: 2910: 2507: 1293: 1288: 1283: 1273: 1248: 1243: 1190: 1062: 6670:. Mauritius Revenue Authority. 3 August 2018. Archived from 6646:. Mauritius Revenue Authority. 1 August 2017. Archived from 6623:"Flat and Flatter Taxes Continue to Spread Around the Globe" 6269:, Duncan Black, Media Matters for America, 28 February 2005. 5496:"Talva yvir kommunuskatt, kirkjuskatt og barnafrádrátt 2024" 4721:

Welfare services are financed by the national government in

1731:

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

6972: 6868:

Hall Income Tax Distributions and Local Government Finances

4823:

replaces the national rates with its own progressive rates.

4663: 4650: 4040: 3925: 3827: 6796:

Trinidad & Tobago's recent tax changes and regulations

6420:

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

6361:

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

5843:

How to compute withholding for state and county income tax

2189: Multiple government levels, all at progressive rates 1882: 6979:

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

6245:, Daniel J. Mitchell, Capitalism Magazine, 23 April 2004. 5390:"North Macedonia – Individual – Taxes on personal income" 1700: 33: 5984:, Department of Revenue Administration of New Hampshire. 5686:"Natürliche Personen – Steuersätze und Tarife 2012–2024" 5055:

Publication 936 (2021), Home Mortgage Interest Deduction

6688:

Changes in tax and other legislations for the 2023 year

6507:

Iceland Comes in From the Cold With Flat Tax Revolution

5510:"Kuntien ja seurakuntien tuloveroprosentit vuonna 2024" 6605:

Madagascar: Tax – A new calculation mode of income tax

6121:, French Southern and Antarctic Lands, September 2019 5626:

Jan Mayen and the Norwegian dependencies in Antarctica

4712:

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

6563:

Economics, Social Sciences and Information Management

6531:

Income tax rates, thresholds and exemptions 2003-2018

5228:(in Russian). Ministry of Taxes and Fees of Abkhazia. 2064:) are not removed when exported to a foreign country 2016:

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

993:

European Union Common Consolidated Corporate Tax Base

5455:

Turkmenistan – Individual – Taxes on personal income

5141:, Alvin Rabushka, Hoover Institution, 26 April 2004. 4156: 2183: Multiple government levels, all at a flat rate 2139:

Jurisdictions that use flat taxes on personal income

6255:

Tax Rates of Salaries Tax & Personal Assessment

6233:, British Virgin Islands National Health Insurance. 5880:. Kentucky Department of Revenue. 1 September 2023. 5337:

Timor-Leste – Individual – Taxes on personal income

4769:Also applies to other Norwegian territories except 4130:does not have a general income tax, but it imposes 2121:

counties and municipalities of the Nordic countries

1775: 6039:Personal Income Tax Filing and Payment Information 5429:Tajikistan – Individual – Taxes on personal income 5363:Kyrgyzstan – Individual – Taxes on personal income 5189: 6363:, National Assembly of Artsakh, 19 February 2021 6331:, National Assembly of Artsakh, 28 December 2013 5537:Greenland – Individual – Taxes on personal income 5178:Flat Tax Reform in Ukraine: Lessons from Bulgaria 1957: 1715:from the tax base. It is not necessarily a fully 6985: 2177: One government level, at progressive rates 1707:on the taxable amount, after accounting for any 6856:State Tax Changes Taking Effect January 1, 2023 6221:, British Virgin Islands Social Security Board. 5584:Municipal additional to the personal income tax 5239:Armenia – Individual – Taxes on personal income 5003:, United States Social Security Administration. 4984: 4982: 1941: 6620: 6390: 5565:Regional additional to the personal income tax 5350:"Direct Taxes for 2024 (Sark) Ordinance, 2023" 5305:"Worldwide Personal Tax and Immigration Guide" 4448: 1890: 6957:: Alvin Rabushka discusses the flat tax with 6281:, Alan Reynolds, Cato Institute, 2 June 2005. 6004: 6002: 5551:, Icelandic Association of Local Authorities 5180:, Simeon Djankov, CEPR.ORG, 13 December 2022. 3365: 1971:directed at specifying graduated tax rates). 1669: 6882:, Tennessee Department of Revenue, May 2017. 6754:. Government of Saint Helena. Archived from 6726:, International Monetary Fund, January 2005. 6541: 6539: 6347:, National Assembly of Artsakh, 1 July 2019 5922:Withholding Tax Information by Calendar Year 4979: 4898: 4896: 4751:Set by the national government for the area. 4030:South Georgia and the South Sandwich Islands 3831: 3747: 3589: 3381: 3257: 2914: 2782: 2662: 1758: 6971:: Alvin Rabushka discusses the flat tax on 6969:Podcast of Rabushka discussing the flat tax 6955:Podcast of Rabushka discussing the flat tax 6810:, 2008 revised edition, Tuvalu Legislation. 6209:, Government of the British Virgin Islands. 6106:, British Antarctic Survey, September 2014. 6019: 6017: 5151:The "Flat Tax(es)": Principles and Evidence 4876: 4874: 4872: 2143: 6949:The Laffer Curve: Past, Present and Future 6378:"Belarus: Flat Taxation System Introduced" 6243:Fixing a Broken Tax System with a Flat Tax 5999: 5139:The Flat Tax at Work in Russia: Year Three 4259:remained flat, the top rate became 46.28%. 3967:Jurisdictions without permanent population 2171: One government level, at a flat rate 1676: 1662: 6578:. Tax-News. 3 August 2017. Archived from 6536: 6305:The Flat Tax at Work in Albania: Year One 6094:, Washington State Department of Revenue. 4893: 4802:and municipalities use progressive rates. 4704: 4702: 4700: 4698: 4696: 4694: 1784: 1185:Institute on Taxation and Economic Policy 6173:, Inland Revenue Department of Anguilla. 6104:Frequently Asked Questions about BAT Tax 6063: 6061: 6059: 6034: 6032: 6024:School District Income Tax Rate Database 6014: 5893: 5891: 5889: 5887: 5855: 5853: 5851: 5736: 5734: 4869: 4811:The national progressive rates apply to 4041:Jurisdictions reputed to have a flat tax 2155: 1919: 1902: 5996:, North Carolina Department of Revenue. 5646:"Local tax rates 2024, by municipality" 4852: 4850: 4848: 2125:prefectures and municipalities of Japan 1883:Requirements for a fully defined schema 1873:Federal Insurance Contributions Act tax 6986: 6576:"Latvian parliament adopts tax reform" 6257:, Government of Hong Kong, April 2022. 6195:British Virgin Islands Highlights 2023 6114: 6112: 5697: 5695: 5648:. Statistics Sweden. 15 December 2023. 5479:Residents of Danish island cannot vote 5404:"Law on the income tax on individuals" 5376:"Employment and Services Tax Act 2014" 5299: 5297: 5295: 5293: 5291: 5289: 5287: 5285: 5283: 5281: 5279: 4691: 4636:) tax income using the same flat rate. 2068:Effect of taxes and subsidies on price 1814: 6665:"Income Tax – Pay As You Earn (PAYE)" 6641:"Income Tax – Pay As You Earn (PAYE)" 6056: 6053:, Pennsylvania Department of Revenue. 6029: 5958:Have you paid your KCMO earnings tax? 5884: 5848: 5731: 5640: 5638: 5579: 5577: 5320: 5318: 5277: 5275: 5273: 5271: 5269: 5267: 5265: 5263: 5261: 5259: 5161: 5159: 5013:Are Social Security taxes regressive? 1825:The negative income tax (NIT), which 6846:, Marblehead Beacon, 3 October 2022. 6625:. Hoover Institution. Archived from 6380:. Library of Congress. 30 July 2009. 5602:, Japan External Trade Organization. 4845: 4626:Federation of Bosnia and Herzegovina 2051: 2030: 1766: 6858:, Tax Foundation, 22 December 2022. 6786:, Alvin Rabushka, 29 December 2012. 6593:OECD tax database explanatory annex 6319:, Alvin Rabushka, 29 December 2013. 6136:"Guide to the Income Tax Ordinance" 6109: 5861:"Local intangibles tax return 2024" 5845:, Department of Revenue of Indiana. 5692: 5190:Boortz, Neal; Linder, John (2006). 4012:French Southern and Antarctic Lands 2096: 1851:. The NIT is designed to avoid the 1750: 13: 6896:. Washington: Regnery Publishing. 6738:, Alvin Rabushka, 3 November 2013. 6621:Alvin Rabushka (16 January 2007). 6485:, Grenada Inland Revenue Division. 6483:Income Tax (Amendment) Order, 2014 6307:, Alvin Rabushka, 21 January 2009. 6267:Fund wrong on Hong Kong "flat tax" 6009:Municipal Income Tax Rate Database 5936:, Michigan Department of Treasury. 5924:, Michigan Department of Treasury. 5635: 5574: 5315: 5256: 5253:, Income Tax Department of Belize. 5251:File Your Personal Income Tax Form 5156: 5036:from the original on 14 March 2010 4906:, which is equivalent to a county. 4505:flat tax on interest and dividends 1862: 14: 7005: 6942: 6932:Ideas and Interests: The Flat Tax 6422:, Podnikatel.cz, 30 October 2008 6391:Валентин Жуков (3 January 2015). 6185:, Anguilla Social Security Board. 6026:, Department of Taxation of Ohio. 6011:, Department of Taxation of Ohio. 5934:What cities impose an income tax? 5833:, Illinois Department of Revenue. 5781:, Colorado Department of Revenue. 5704:, Welsh Government, 9 March 2022. 5600:Overview of individual tax system 5586:, Department of Finance of Italy 5567:, Department of Finance of Italy 4157:Jurisdictions that had a flat tax 2668:location, not progressive rates. 1799:, Hall–Rabushka is a flat tax on 1000:Global minimum corporate tax rate 6873: 6861: 6849: 6837: 6825: 6813: 6801: 6789: 6777: 6765: 6741: 6736:St. Helena Adopts a 25% Flat Tax 6729: 6717: 6705: 6693: 6681: 6657: 6633: 6614: 6598: 6586: 6568: 6551: 6524: 6521:, Alvin Rabushka, 16 March 2010. 6512: 6500: 6488: 6476: 6464: 6448: 6429: 6413: 6399: 6384: 6370: 6354: 6338: 6322: 6310: 6298: 6284: 6272: 6260: 6248: 6236: 6224: 6212: 6200: 6188: 6176: 6157: 6145: 6128: 6097: 6085: 5948:, Mississippi Legislature, 2022. 5026:"When Is a Dividend Deductible?" 4956: 4947: 4493: 4474: 4455: 4434: 4420: 4406: 4392: 4378: 4364: 4349: 4335: 4320: 4306: 4292: 4277: 4263: 4248: 4234: 4220: 4205: 4191: 4177: 4163: 4142: 4120: 4092: 4077: 4062: 4047: 4022: 4004: 3986: 3959: 3956: 3942: 3935: 3932: 3918: 3882: 3867: 3856: 3820: 3813: 3810: 3796: 3789: 3786: 3772: 3736: 3729: 3726: 3712: 3686: 3671: 3660: 3614: 3578: 3552: 3545: 3542: 3528: 3521: 3518: 3504: 3497: 3494: 3480: 3465: 3454: 3447: 3444: 3430: 3423: 3420: 3406: 3370: 3354: 3347: 3344: 3330: 3325: 3314: 3288: 3262: 3246: 3213: 3203: 3187: 3164: 3153: 3130: 3119: 3104: 3075: 3049: 3023: 2997: 2971: 2945: 2919: 2903: 2896: 2893: 2882: 2871: 2864: 2861: 2825: 2818: 2815: 2799: 2796: 2771: 2764: 2761: 2750: 2739: 2732: 2729: 2718: 2707: 2644: 2626: 2608: 2590: 2572: 2554: 2536: 2518: 2500: 2482: 2464: 2446: 2428: 2410: 2392: 2374: 2356: 2338: 2320: 2302: 2284: 2266: 2248: 2230: 2212: 1776:Flat tax with limited deductions 1643: 1631: 470:Base erosion and profit shifting 40: 6820:Income Tax (Amendment) Act 2008 6702:, Regional Cooperation Council. 6557:Janis Grasis and Juris Bojārs, 6495:Income Tax (Amendment) Act 2017 6073: 6044: 5987: 5982:Overview of New Hampshire taxes 5975: 5963: 5951: 5939: 5927: 5915: 5903: 5870: 5866:. Kansas Department of Revenue. 5836: 5824: 5810: 5796: 5784: 5772: 5768:. Arizona Departmen of Revenue. 5758: 5746: 5719: 5707: 5678: 5664: 5652: 5628:, Norwegian Tax Administration 5619: 5605: 5593: 5558: 5542: 5530: 5516: 5502: 5488: 5472: 5460: 5448: 5434: 5422: 5396: 5382: 5368: 5356: 5342: 5330: 5244: 5232: 5214: 5183: 5171: 5144: 5132: 5114: 5015:, The Economist, 14 April 2009. 4937: 4928: 4918: 4909: 4883: 4859: 4835: 4826: 4805: 4792: 4776: 4763: 4754: 4745: 4736: 4715: 4678: 4669: 4656: 4639: 4618: 248:Optimal capital income taxation 6784:Flat tax roundup December 2012 6607:, AllAfrica, 10 February 2021 6509:, The Business, 21 March 2007. 5900:, Kentucky Secretary of State. 5818:"Individual Income Tax Basics" 5096: 5084: 5072: 5060: 5048: 5018: 5006: 4994: 2103:List of countries by tax rates 1958:Administration and enforcement 1936: 1795:Designed by economists at the 1323:List of countries by tax rates 1: 6533:, Tax Administration Jamaica. 6519:Iceland abandons the flat tax 6317:Albania Abandons Its Flat Tax 6183:Social Security Contributions 6068:EIT / PIT / LST Tax Registers 5820:. Idaho State Tax Commission. 5791:Earned income tax regulations 5001:Contribution and Benefit Base 4973: 4725:and by the municipalities in 4541:(also known as Bracket creep) 2072:. Taxation systems such as a 753:Natural resources consumption 6548:, 4Liberty.eu, 6 March 2013. 6082:, Utah State Tax Commission. 5168:, Lexology, 1 December 2020. 5079:Herman Cain's 9-9-9 Tax Plan 4597:(also known as Laffer Curve) 1942:Diminishing marginal utility 1719:. Implementations are often 603:United States as a tax haven 7: 6994:Taxation and redistribution 6919:. Hoover Institution Press. 6724:The Russian Flat Tax Reform 6436:Czech Republic - Income Tax 6279:Hong Kong's Excellent Taxes 6041:, City of Portland, Oregon. 5806:. Georgia General Assembly. 5779:Individual Income Tax Guide 5659:Switzerland Highlights 2023 5352:. Guernsey Legal Resources. 4512: 3994:British Antarctic Territory 2014:International Monetary Fund 2003: 1891:Defining when income occurs 10: 7010: 6164:Interim Stabilisation Levy 5912:, Comptroller of Maryland. 5753:Occupational tax reporting 4085:The British Virgin Islands 3352: 2160:Personal income taxed by: 2109:former communist countries 2100: 1829:proposed in his 1962 book 1818: 1788: 517:Offshore financial centres 407:Repatriation tax avoidance 15: 6700:2021 review on Montenegro 6294:. PricewaterhouseCoopers. 6231:National Health Insurance 6197:, Deloitte, January 2023. 6154:, Deloitte, January 2023. 5702:Welsh Rates of Income Tax 5661:, Deloitte, January 2023. 5613:"Forskuddsmeldingen 2024" 5539:, PricewaterhouseCoopers. 5524:"Inkomstskattelag, 124 §" 5457:, PricewaterhouseCoopers. 5431:, PricewaterhouseCoopers. 5392:. PricewaterhouseCoopers. 5365:, PricewaterhouseCoopers. 5339:, PricewaterhouseCoopers. 5327:, PricewaterhouseCoopers. 5241:, PricewaterhouseCoopers. 5122:"The case for flat taxes" 5104:"The flat-tax revolution" 4595:Taxable income elasticity 4524:Excess burden of taxation 4449:Subnational jurisdictions 4104:Media Matters for America 3893: 3880: 3818: 3734: 3625: 3612: 3576: 3368: 3244: 3198: 3185: 2901: 2836: 2823: 2769: 2663:Subnational jurisdictions 1759:True flat-rate income tax 982:Financial transaction tax 72:Property tax equalization 6834:, Maclean's, 9 May 2018. 6798:, Oxford Business Group. 6714:, KPMG, 19 January 2022. 6473:, KPMG, 22 January 2021. 6445:, KPMG, 31 January 2020. 6152:Anguilla Highlights 2023 5960:, Kansas City, Missouri. 5378:. Republic of Nauru Law. 4645:Applies to Guernsey and 4611: 4150:The United Arab Emirates 2144:National or single level 2087:World Trade Organization 1989:Internal Revenue Service 1328:Tax revenue to GDP ratio 987:Currency transaction tax 573:Liechtenstein tax affair 6497:, Parliament of Guyana. 6169:9 November 2018 at the 5970:Earnings Tax Department 5741:Occupational Tax Return 5672:"Steuerfüsse 2001-2024" 5481:, DR, 21 November 2017 1035:Permanent establishment 1030:Exchange of Information 538:Financial Secrecy Index 189:Medical savings account 6880:Hall Income Tax Notice 6749:"Income Tax Ordinance" 5972:, City of Saint Louis. 5714:Income Tax in Scotland 5196:(Paperback ed.). 4962:6.3% for residents of 4902:Including the city of 2292:Bosnia and Herzegovina 2197: 2048:in the United States. 1832:Capitalism and Freedom 1791:Hall–Rabushka flat tax 1785:Hall–Rabushka flat tax 1723:due to exemptions, or 935:Vehicle miles traveled 554:Ireland as a tax haven 368:Private tax collection 6822:, Tuvalu Legislation. 6761:on 19 September 2016. 6690:, KPMG, January 2023. 6441:26 April 2021 at the 5793:, City of Wilmington. 5469:, Statistics Denmark. 5032:. 18 September 2008. 3908:most school districts 3846:some school districts 3650:some school districts 2159: 2129:subdivisions of Italy 2083:Border Tax Equity Act 1964:Internal Revenue Code 1920:Minimizing deductions 1903:Policy administration 1728:subject to taxation. 608:Panama as a tax haven 560:Ireland v. Commission 528:Conduit and sink OFCs 523:Offshore magic circle 444:Unreported employment 6653:on 15 December 2017. 6582:on 16 February 2018. 3218:Gotland Municipality 2133:of the United States 1599:United Arab Emirates 1341:Individual Countries 1050:Foreign revenue rule 847:Inheritance (estate) 566:Leprechaun economics 6930:Anthony J. Evans, " 6894:Flat Tax Revolution 6677:on 24 October 2018. 6595:, OECD, April 2019. 6051:Personal income tax 5755:, City of Tuskegee. 4565:Negative income tax 4428:Trinidad and Tobago 3898:most municipalities 3836:most municipalities 3702:some municipalities 3640:some municipalities 3604:some municipalities 3396:some municipalities 3109:most municipalities 3091:most municipalities 3065:most municipalities 3039:some municipalities 3013:most municipalities 2987:most municipalities 2961:some municipalities 2935:most municipalities 2856:unincorporated area 2848:joint municipal tax 1821:Negative income tax 1815:Negative income tax 1638:Business portal 1333:Tax rates in Europe 1203:Tax Justice Network 1149:Dhammika Dharmapala 657:Airport improvement 465:Transfer mispricing 256:Distribution of Tax 28:Part of a series on 5994:Tax Rate Schedules 5898:Occupational Taxes 5766:"Withholding FAQs" 5410:on 5 November 2013 3304:all municipalities 3278:all municipalities 3236:all municipalities 3177:all municipalities 3143:all municipalities 2887:all municipalities 2841:all municipalities 2755:all municipalities 2723:all municipalities 2198: 1797:Hoover Institution 1239:Eight per thousand 1154:James R. Hines Jr. 1045:European Union FTT 67:Government revenue 6092:Capital gains tax 5309:Ernst & Young 5057:, 5 January 2022. 4526:(or more broadly 4108:right-libertarian 4088:health insurance. 4038: 4037: 3964: 3963: 2660: 2659: 2052:Border adjustable 2031:Overall structure 1767:Marginal flat tax 1686: 1685: 1621: 1620: 1217: 1216: 1209:Tax Policy Center 957:Negative (income) 733:Environmental tax 615: 614: 533:Financial centres 353:Tax investigation 291: 290: 159:Tax harmonization 7001: 6883: 6877: 6871: 6865: 6859: 6853: 6847: 6841: 6835: 6829: 6823: 6817: 6811: 6805: 6799: 6793: 6787: 6781: 6775: 6769: 6763: 6762: 6760: 6753: 6745: 6739: 6733: 6727: 6721: 6715: 6709: 6703: 6697: 6691: 6685: 6679: 6678: 6676: 6669: 6661: 6655: 6654: 6652: 6645: 6637: 6631: 6630: 6618: 6612: 6610: 6602: 6596: 6590: 6584: 6583: 6572: 6566: 6555: 6549: 6546:Flat tax reforms 6543: 6534: 6528: 6522: 6516: 6510: 6504: 6498: 6492: 6486: 6480: 6474: 6468: 6462: 6460: 6452: 6446: 6433: 6427: 6425: 6417: 6411: 6410: 6403: 6397: 6396: 6388: 6382: 6381: 6374: 6368: 6366: 6358: 6352: 6350: 6342: 6336: 6334: 6326: 6320: 6314: 6308: 6302: 6296: 6295: 6288: 6282: 6276: 6270: 6264: 6258: 6252: 6246: 6240: 6234: 6228: 6222: 6216: 6210: 6204: 6198: 6192: 6186: 6180: 6174: 6161: 6155: 6149: 6143: 6142: 6140: 6132: 6126: 6124: 6116: 6107: 6101: 6095: 6089: 6083: 6077: 6071: 6065: 6054: 6048: 6042: 6036: 6027: 6021: 6012: 6006: 5997: 5991: 5985: 5979: 5973: 5967: 5961: 5955: 5949: 5943: 5937: 5931: 5925: 5919: 5913: 5907: 5901: 5895: 5882: 5881: 5874: 5868: 5867: 5865: 5857: 5846: 5840: 5834: 5831:Income Tax Rates 5828: 5822: 5821: 5814: 5808: 5807: 5800: 5794: 5788: 5782: 5776: 5770: 5769: 5762: 5756: 5750: 5744: 5738: 5729: 5723: 5717: 5711: 5705: 5699: 5690: 5689: 5682: 5676: 5675: 5668: 5662: 5656: 5650: 5649: 5642: 5633: 5631: 5623: 5617: 5616: 5609: 5603: 5597: 5591: 5589: 5581: 5572: 5570: 5562: 5556: 5554: 5546: 5540: 5534: 5528: 5527: 5520: 5514: 5513: 5506: 5500: 5499: 5492: 5486: 5484: 5476: 5470: 5464: 5458: 5452: 5446: 5445: 5438: 5432: 5426: 5420: 5419: 5417: 5415: 5400: 5394: 5393: 5386: 5380: 5379: 5372: 5366: 5360: 5354: 5353: 5346: 5340: 5334: 5328: 5322: 5313: 5312: 5301: 5254: 5248: 5242: 5236: 5230: 5229: 5227: 5218: 5212: 5211: 5193:The FairTax Book 5187: 5181: 5175: 5169: 5163: 5154: 5148: 5142: 5136: 5130: 5129: 5128:. 14 April 2005. 5118: 5112: 5111: 5110:. 14 April 2005. 5100: 5094: 5088: 5082: 5076: 5070: 5064: 5058: 5052: 5046: 5045: 5043: 5041: 5022: 5016: 5010: 5004: 4998: 4992: 4986: 4967: 4960: 4954: 4951: 4945: 4941: 4935: 4932: 4926: 4922: 4916: 4913: 4907: 4900: 4891: 4887: 4881: 4878: 4867: 4863: 4857: 4854: 4843: 4839: 4833: 4830: 4824: 4817:Northern Ireland 4809: 4803: 4796: 4790: 4780: 4774: 4767: 4761: 4758: 4752: 4749: 4743: 4740: 4734: 4723:mainland Finland 4719: 4713: 4706: 4689: 4682: 4676: 4673: 4667: 4660: 4654: 4643: 4637: 4630:Republika Srpska 4622: 4499: 4497: 4496: 4480: 4478: 4477: 4461: 4459: 4458: 4440: 4438: 4437: 4426: 4424: 4423: 4412: 4410: 4409: 4398: 4396: 4395: 4384: 4382: 4381: 4370: 4368: 4367: 4355: 4353: 4352: 4341: 4339: 4338: 4326: 4324: 4323: 4312: 4310: 4309: 4298: 4296: 4295: 4283: 4281: 4280: 4269: 4267: 4266: 4254: 4252: 4251: 4240: 4238: 4237: 4226: 4224: 4223: 4211: 4209: 4208: 4197: 4195: 4194: 4183: 4181: 4180: 4169: 4167: 4166: 4148: 4146: 4145: 4126: 4124: 4123: 4098: 4096: 4095: 4083: 4081: 4080: 4068: 4066: 4065: 4053: 4051: 4050: 4028: 4026: 4025: 4010: 4008: 4007: 3992: 3990: 3989: 3974: 3973: 3948: 3946: 3945: 3924: 3922: 3921: 3888: 3886: 3885: 3862: 3860: 3859: 3826: 3824: 3823: 3802: 3800: 3799: 3778: 3776: 3775: 3742: 3740: 3739: 3718: 3716: 3715: 3692: 3690: 3689: 3666: 3664: 3663: 3620: 3618: 3617: 3584: 3582: 3581: 3558: 3556: 3555: 3534: 3532: 3531: 3510: 3508: 3507: 3486: 3484: 3483: 3460: 3458: 3457: 3436: 3434: 3433: 3412: 3410: 3409: 3376: 3374: 3373: 3360: 3358: 3357: 3336: 3334: 3333: 3320: 3318: 3317: 3294: 3292: 3291: 3268: 3266: 3265: 3252: 3250: 3249: 3208: 3207: 3206: 3193: 3191: 3190: 3159: 3157: 3156: 3125: 3123: 3122: 3081: 3079: 3078: 3055: 3053: 3052: 3029: 3027: 3026: 3003: 3001: 3000: 2977: 2975: 2974: 2951: 2949: 2948: 2925: 2923: 2922: 2909: 2907: 2906: 2877: 2875: 2874: 2831: 2829: 2828: 2777: 2775: 2774: 2745: 2743: 2742: 2713: 2711: 2710: 2671: 2670: 2650: 2648: 2647: 2632: 2630: 2629: 2614: 2612: 2611: 2596: 2594: 2593: 2578: 2576: 2575: 2560: 2558: 2557: 2542: 2540: 2539: 2524: 2522: 2521: 2506: 2504: 2503: 2488: 2486: 2485: 2470: 2468: 2467: 2452: 2450: 2449: 2434: 2432: 2431: 2416: 2414: 2413: 2398: 2396: 2395: 2380: 2378: 2377: 2362: 2360: 2359: 2344: 2342: 2341: 2326: 2324: 2323: 2308: 2306: 2305: 2290: 2288: 2287: 2272: 2270: 2269: 2254: 2252: 2251: 2236: 2234: 2233: 2218: 2216: 2215: 2200: 2199: 2194: 2188: 2182: 2176: 2170: 2164: 2097:Around the world 1751:Major categories 1717:proportional tax 1678: 1671: 1664: 1650:Money portal 1648: 1647: 1646: 1636: 1635: 1312: 1311: 1133: 1132: 1040:Transfer pricing 1020:Tax equalization 994: 942:Corporate profit 578:Luxembourg Leaks 512:Corporate havens 391: 390: 207: 206: 44: 25: 24: 18:Proportional tax 7009: 7008: 7004: 7003: 7002: 7000: 6999: 6998: 6984: 6983: 6945: 6913:, 1995 (1985). 6886: 6878: 6874: 6866: 6862: 6854: 6850: 6842: 6838: 6830: 6826: 6818: 6814: 6806: 6802: 6794: 6790: 6782: 6778: 6770: 6766: 6758: 6751: 6747: 6746: 6742: 6734: 6730: 6722: 6718: 6710: 6706: 6698: 6694: 6686: 6682: 6674: 6667: 6663: 6662: 6658: 6650: 6643: 6639: 6638: 6634: 6629:on 7 July 2007. 6619: 6615: 6608: 6603: 6599: 6591: 6587: 6574: 6573: 6569: 6556: 6552: 6544: 6537: 6529: 6525: 6517: 6513: 6505: 6501: 6493: 6489: 6481: 6477: 6469: 6465: 6458: 6455:Supergross wage 6453: 6449: 6443:Wayback Machine 6434: 6430: 6423: 6418: 6414: 6405: 6404: 6400: 6389: 6385: 6376: 6375: 6371: 6364: 6359: 6355: 6348: 6343: 6339: 6332: 6327: 6323: 6315: 6311: 6303: 6299: 6290: 6289: 6285: 6277: 6273: 6265: 6261: 6253: 6249: 6241: 6237: 6229: 6225: 6217: 6213: 6205: 6201: 6193: 6189: 6181: 6177: 6171:Wayback Machine 6162: 6158: 6150: 6146: 6138: 6134: 6133: 6129: 6122: 6117: 6110: 6102: 6098: 6090: 6086: 6078: 6074: 6066: 6057: 6049: 6045: 6037: 6030: 6022: 6015: 6007: 6000: 5992: 5988: 5980: 5976: 5968: 5964: 5956: 5952: 5944: 5940: 5932: 5928: 5920: 5916: 5908: 5904: 5896: 5885: 5876: 5875: 5871: 5863: 5859: 5858: 5849: 5841: 5837: 5829: 5825: 5816: 5815: 5811: 5802: 5801: 5797: 5789: 5785: 5777: 5773: 5764: 5763: 5759: 5751: 5747: 5739: 5732: 5724: 5720: 5712: 5708: 5700: 5693: 5684: 5683: 5679: 5670: 5669: 5665: 5657: 5653: 5644: 5643: 5636: 5629: 5624: 5620: 5611: 5610: 5606: 5598: 5594: 5587: 5582: 5575: 5568: 5563: 5559: 5552: 5547: 5543: 5535: 5531: 5522: 5521: 5517: 5508: 5507: 5503: 5494: 5493: 5489: 5482: 5477: 5473: 5465: 5461: 5453: 5449: 5440: 5439: 5435: 5427: 5423: 5413: 5411: 5402: 5401: 5397: 5388: 5387: 5383: 5374: 5373: 5369: 5361: 5357: 5348: 5347: 5343: 5335: 5331: 5323: 5316: 5303: 5302: 5257: 5249: 5245: 5237: 5233: 5225: 5220: 5219: 5215: 5208: 5188: 5184: 5176: 5172: 5164: 5157: 5149: 5145: 5137: 5133: 5120: 5119: 5115: 5102: 5101: 5097: 5089: 5085: 5077: 5073: 5065: 5061: 5053: 5049: 5039: 5037: 5024: 5023: 5019: 5011: 5007: 4999: 4995: 4987: 4980: 4976: 4971: 4970: 4961: 4957: 4952: 4948: 4942: 4938: 4933: 4929: 4923: 4919: 4914: 4910: 4901: 4894: 4888: 4884: 4879: 4870: 4864: 4860: 4855: 4846: 4840: 4836: 4831: 4827: 4810: 4806: 4797: 4793: 4781: 4777: 4768: 4764: 4759: 4755: 4750: 4746: 4741: 4737: 4720: 4716: 4707: 4692: 4683: 4679: 4674: 4670: 4661: 4657: 4644: 4640: 4623: 4619: 4614: 4601:Value added tax 4575:Progressive tax 4555:Kemp Commission 4528:deadweight loss 4519:Consumption tax 4515: 4494: 4492: 4475: 4473: 4456: 4454: 4451: 4435: 4433: 4421: 4419: 4407: 4405: 4393: 4391: 4379: 4377: 4365: 4363: 4350: 4348: 4336: 4334: 4321: 4319: 4307: 4305: 4293: 4291: 4278: 4276: 4264: 4262: 4249: 4247: 4235: 4233: 4221: 4219: 4206: 4204: 4192: 4190: 4178: 4176: 4164: 4162: 4159: 4143: 4141: 4121: 4119: 4093: 4091: 4078: 4076: 4063: 4061: 4048: 4046: 4043: 4023: 4021: 4005: 4003: 3987: 3985: 3969: 3943: 3941: 3919: 3917: 3902:0.312 to 3.75% 3883: 3881: 3857: 3855: 3821: 3819: 3797: 3795: 3773: 3771: 3737: 3735: 3713: 3711: 3687: 3685: 3661: 3659: 3615: 3613: 3608:0.125 to 2.25% 3579: 3577: 3553: 3551: 3529: 3527: 3505: 3503: 3481: 3479: 3455: 3453: 3431: 3429: 3407: 3405: 3371: 3369: 3355: 3353: 3331: 3329: 3315: 3313: 3289: 3287: 3282:6.948 to 9.45% 3263: 3261: 3247: 3245: 3232:10.83 to 12.38% 3204: 3202: 3188: 3186: 3154: 3152: 3135:all prefectures 3120: 3118: 3076: 3074: 3050: 3048: 3024: 3022: 2998: 2996: 2972: 2970: 2946: 2944: 2920: 2918: 2904: 2902: 2891:12.44 to 14.74% 2872: 2870: 2826: 2824: 2772: 2770: 2740: 2738: 2708: 2706: 2700: 2695: 2690: 2685: 2680: 2675: 2665: 2645: 2643: 2627: 2625: 2609: 2607: 2591: 2589: 2573: 2571: 2555: 2553: 2537: 2535: 2526:North Macedonia 2519: 2517: 2501: 2499: 2483: 2481: 2465: 2463: 2447: 2445: 2429: 2427: 2411: 2409: 2393: 2391: 2375: 2373: 2357: 2355: 2339: 2337: 2321: 2319: 2303: 2301: 2285: 2283: 2267: 2265: 2249: 2247: 2231: 2229: 2213: 2211: 2196: 2192: 2190: 2186: 2184: 2180: 2178: 2174: 2172: 2168: 2166: 2162: 2151:social security 2146: 2141: 2105: 2099: 2078:value added tax 2058:corporate taxes 2054: 2033: 2006: 1960: 1952:progressive tax 1944: 1939: 1922: 1915:administration. 1905: 1893: 1885: 1865: 1863:Capped flat tax 1827:Milton Friedman 1823: 1817: 1793: 1787: 1778: 1769: 1761: 1753: 1689: 1682: 1644: 1642: 1630: 1623: 1622: 1309: 1299: 1298: 1254:Fiscus Judaicus 1229: 1219: 1218: 1177:Advocacy groups 1130: 1122: 1121: 1112:Trade agreement 1107:Free-trade zone 1065: 1055: 1054: 992: 977: 967: 966: 627: 617: 616: 588:Paradise Papers 429:Debtors' prison 388: 378: 377: 348:Tax preparation 308:Revenue service 303: 293: 292: 204: 194: 193: 174:Double taxation 169:Tax withholding 164:Tax competition 82:Non-tax revenue 62: 21: 12: 11: 5: 7007: 6997: 6996: 6982: 6981: 6976: 6966: 6952: 6944: 6943:External links 6941: 6940: 6939: 6928: 6920: 6911:Alvin Rabushka 6904: 6885: 6884: 6872: 6860: 6848: 6836: 6824: 6812: 6808:Income Tax Act 6800: 6788: 6776: 6764: 6740: 6728: 6716: 6704: 6692: 6680: 6656: 6632: 6613: 6597: 6585: 6567: 6550: 6535: 6523: 6511: 6499: 6487: 6475: 6463: 6447: 6428: 6412: 6398: 6383: 6369: 6353: 6337: 6321: 6309: 6297: 6283: 6271: 6259: 6247: 6235: 6223: 6211: 6199: 6187: 6175: 6156: 6144: 6127: 6108: 6096: 6084: 6072: 6055: 6043: 6028: 6013: 5998: 5986: 5974: 5962: 5950: 5946:House Bill 531 5938: 5926: 5914: 5902: 5883: 5869: 5847: 5835: 5823: 5809: 5795: 5783: 5771: 5757: 5745: 5730: 5718: 5706: 5691: 5677: 5663: 5651: 5634: 5630:(in Norwegian) 5618: 5604: 5592: 5573: 5557: 5553:(in Icelandic) 5541: 5529: 5515: 5501: 5487: 5471: 5459: 5447: 5433: 5421: 5395: 5381: 5367: 5355: 5341: 5329: 5314: 5255: 5243: 5231: 5213: 5206: 5182: 5170: 5155: 5143: 5131: 5113: 5095: 5083: 5071: 5069:, Energy Star. 5059: 5047: 5017: 5005: 4993: 4977: 4975: 4972: 4969: 4968: 4955: 4946: 4936: 4927: 4917: 4908: 4892: 4882: 4868: 4858: 4844: 4834: 4825: 4804: 4791: 4775: 4762: 4753: 4744: 4735: 4714: 4690: 4677: 4668: 4655: 4638: 4634:Brčko District 4616: 4615: 4613: 4610: 4609: 4608: 4603: 4598: 4592: 4587: 4582: 4580:Regressive tax 4577: 4572: 4567: 4562: 4560:Land value tax 4557: 4552: 4547: 4542: 4536: 4531: 4521: 4514: 4511: 4510: 4509: 4490: 4471: 4450: 4447: 4446: 4445: 4431: 4417: 4403: 4389: 4375: 4361: 4346: 4332: 4317: 4303: 4289: 4274: 4260: 4245: 4231: 4217: 4213:Czech Republic 4202: 4188: 4174: 4158: 4155: 4154: 4153: 4139: 4117: 4114:Cato Institute 4089: 4074: 4059: 4042: 4039: 4036: 4035: 4032: 4018: 4017: 4014: 4000: 3999: 3996: 3982: 3981: 3978: 3968: 3965: 3962: 3961: 3958: 3955: 3952: 3938: 3937: 3934: 3931: 3928: 3914: 3913: 3910: 3904: 3903: 3900: 3895: 3892: 3878: 3877: 3874: 3872:Portland Metro 3869: 3866: 3852: 3851: 3848: 3842: 3841: 3838: 3833: 3830: 3816: 3815: 3812: 3809: 3806: 3804:North Carolina 3792: 3791: 3788: 3785: 3782: 3768: 3767: 3764: 3758: 3757: 3754: 3749: 3746: 3732: 3731: 3728: 3725: 3722: 3708: 3707: 3704: 3699: 3696: 3682: 3681: 3678: 3673: 3670: 3656: 3655: 3652: 3646: 3645: 3642: 3636: 3635: 3634:0.45 to 2.25% 3632: 3627: 3624: 3610: 3609: 3606: 3600: 3599: 3596: 3591: 3588: 3574: 3573: 3570: 3565: 3562: 3548: 3547: 3544: 3541: 3538: 3524: 3523: 3520: 3517: 3514: 3500: 3499: 3496: 3493: 3490: 3476: 3475: 3472: 3467: 3464: 3450: 3449: 3446: 3443: 3440: 3426: 3425: 3422: 3419: 3416: 3402: 3401: 3398: 3392: 3391: 3388: 3383: 3380: 3367: 3364: 3350: 3349: 3346: 3343: 3340: 3327: 3324: 3322:United Kingdom 3310: 3309: 3308:6.39 to 8.52% 3306: 3301: 3298: 3284: 3283: 3280: 3275: 3272: 3259: 3256: 3242: 3241: 3240:16.6 to 23.8% 3238: 3233: 3230: 3228:other counties 3224: 3223: 3220: 3215: 3212: 3210:Gotland County 3200: 3197: 3183: 3182: 3179: 3174: 3171: 3166: 3163: 3149: 3148: 3145: 3140: 3137: 3132: 3129: 3115: 3114: 3111: 3106: 3103: 3097: 3096: 3093: 3088: 3085: 3071: 3070: 3069:0.2 to 0.938% 3067: 3062: 3059: 3045: 3044: 3041: 3036: 3033: 3019: 3018: 3015: 3010: 3007: 2993: 2992: 2989: 2984: 2981: 2967: 2966: 2963: 2958: 2955: 2941: 2940: 2937: 2932: 2929: 2916: 2913: 2899: 2898: 2895: 2892: 2889: 2884: 2881: 2867: 2866: 2863: 2860: 2857: 2853: 2852: 2849: 2846: 2843: 2838: 2835: 2821: 2820: 2817: 2814: 2811: 2809:municipalities 2802: 2801: 2798: 2795: 2792: 2790:municipalities 2784: 2781: 2767: 2766: 2763: 2760: 2757: 2752: 2749: 2735: 2734: 2731: 2728: 2727:23.36 to 26.3% 2725: 2720: 2717: 2703: 2702: 2697: 2692: 2687: 2682: 2677: 2664: 2661: 2658: 2657: 2654: 2640: 2639: 2636: 2622: 2621: 2618: 2604: 2603: 2600: 2586: 2585: 2582: 2568: 2567: 2564: 2550: 2549: 2546: 2532: 2531: 2528: 2514: 2513: 2510: 2496: 2495: 2492: 2478: 2477: 2474: 2460: 2459: 2456: 2442: 2441: 2438: 2424: 2423: 2420: 2406: 2405: 2402: 2388: 2387: 2384: 2370: 2369: 2366: 2352: 2351: 2348: 2334: 2333: 2330: 2316: 2315: 2312: 2298: 2297: 2294: 2280: 2279: 2276: 2262: 2261: 2258: 2244: 2243: 2240: 2226: 2225: 2222: 2208: 2207: 2204: 2191: 2185: 2179: 2173: 2167: 2161: 2145: 2142: 2140: 2137: 2098: 2095: 2053: 2050: 2032: 2029: 2005: 2002: 1959: 1956: 1948:marginal value 1943: 1940: 1938: 1935: 1921: 1918: 1904: 1901: 1892: 1889: 1884: 1881: 1877:regressive tax 1864: 1861: 1819:Main article: 1816: 1813: 1809:Alvin Rabushka 1789:Main article: 1786: 1783: 1777: 1774: 1768: 1765: 1760: 1757: 1752: 1749: 1703:with a single 1687: 1684: 1683: 1681: 1680: 1673: 1666: 1658: 1655: 1654: 1653: 1652: 1640: 1625: 1624: 1619: 1618: 1617: 1616: 1611: 1606: 1604:United Kingdom 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: 1356: 1351: 1343: 1342: 1338: 1337: 1336: 1335: 1330: 1325: 1317: 1316: 1310: 1305: 1304: 1301: 1300: 1297: 1296: 1291: 1286: 1281: 1276: 1271: 1266: 1261: 1256: 1251: 1246: 1241: 1236: 1230: 1225: 1224: 1221: 1220: 1215: 1214: 1213: 1212: 1206: 1200: 1197:Tax Foundation 1194: 1188: 1179: 1178: 1174: 1173: 1172: 1171: 1169:Gabriel Zucman 1166: 1161: 1156: 1151: 1146: 1144:Mihir A. Desai 1138: 1137: 1131: 1128: 1127: 1124: 1123: 1120: 1119: 1114: 1109: 1104: 1099: 1094: 1093: 1092: 1087: 1077: 1072: 1066: 1061: 1060: 1057: 1056: 1053: 1052: 1047: 1042: 1037: 1032: 1027: 1022: 1017: 1012: 1007: 1005:Robin Hood tax 1002: 997: 989: 984: 978: 973: 972: 969: 968: 965: 964: 959: 954: 949: 947:Excess profits 944: 939: 938: 937: 932: 927: 918: 913: 899: 894: 889: 884: 879: 874: 869: 864: 859: 854: 849: 844: 839: 834: 832:Gross receipts 829: 824: 819: 814: 813: 812: 807: 802: 797: 792: 787: 782: 772: 771: 770: 765: 760: 755: 750: 745: 740: 730: 725: 724: 723: 718: 713: 708: 703: 698: 693: 683: 682: 681: 671: 670: 669: 664: 659: 649: 644: 639: 634: 628: 623: 622: 619: 618: 613: 612: 611: 610: 605: 600: 595: 590: 585: 583:Offshore Leaks 580: 575: 570: 569: 568: 563: 548: 547: 546:Major examples 543: 542: 541: 540: 535: 530: 525: 520: 514: 509: 501: 500: 496: 495: 494: 493: 488: 483: 481:Dutch Sandwich 478: 473: 467: 462: 454: 453: 449: 448: 447: 446: 441: 436: 431: 426: 421: 419:Tax resistance 416: 411: 410: 409: 396: 395: 389: 384: 383: 380: 379: 376: 375: 370: 365: 360: 355: 350: 345: 340: 335: 330: 325: 323:Taxable income 320: 318:Tax assessment 315: 310: 304: 299: 298: 295: 294: 289: 288: 287: 286: 281: 276: 271: 266: 258: 257: 253: 252: 251: 250: 245: 240: 235: 230: 225: 220: 212: 211: 210:General Theory 205: 200: 199: 196: 195: 192: 191: 186: 181: 179:Representation 176: 171: 166: 161: 156: 151: 146: 141: 136: 131: 126: 121: 116: 111: 106: 101: 100: 99: 89: 84: 79: 74: 69: 63: 58: 57: 54: 53: 46: 45: 37: 36: 30: 29: 9: 6: 4: 3: 2: 7006: 6995: 6992: 6991: 6989: 6980: 6977: 6974: 6970: 6967: 6964: 6960: 6956: 6953: 6950: 6947: 6946: 6937: 6936:Open Republic 6933: 6929: 6926: 6925: 6921: 6918: 6917: 6912: 6908: 6905: 6903: 6902:0-89526-040-9 6899: 6895: 6891: 6888: 6887: 6881: 6876: 6869: 6864: 6857: 6852: 6845: 6840: 6833: 6828: 6821: 6816: 6809: 6804: 6797: 6792: 6785: 6780: 6773: 6768: 6757: 6750: 6744: 6737: 6732: 6725: 6720: 6713: 6708: 6701: 6696: 6689: 6684: 6673: 6666: 6660: 6649: 6642: 6636: 6628: 6624: 6617: 6606: 6601: 6594: 6589: 6581: 6577: 6571: 6565:, March 2015. 6564: 6560: 6554: 6547: 6542: 6540: 6532: 6527: 6520: 6515: 6508: 6503: 6496: 6491: 6484: 6479: 6472: 6467: 6456: 6451: 6444: 6440: 6437: 6432: 6421: 6416: 6408: 6402: 6394: 6387: 6379: 6373: 6365:(in Armenian) 6362: 6357: 6349:(in Armenian) 6346: 6341: 6333:(in Armenian) 6330: 6329:On income tax 6325: 6318: 6313: 6306: 6301: 6293: 6287: 6280: 6275: 6268: 6263: 6256: 6251: 6244: 6239: 6232: 6227: 6220: 6219:Contributions 6215: 6208: 6203: 6196: 6191: 6184: 6179: 6172: 6168: 6165: 6160: 6153: 6148: 6137: 6131: 6120: 6115: 6113: 6105: 6100: 6093: 6088: 6081: 6076: 6069: 6064: 6062: 6060: 6052: 6047: 6040: 6035: 6033: 6025: 6020: 6018: 6010: 6005: 6003: 5995: 5990: 5983: 5978: 5971: 5966: 5959: 5954: 5947: 5942: 5935: 5930: 5923: 5918: 5911: 5906: 5899: 5894: 5892: 5890: 5888: 5879: 5873: 5862: 5856: 5854: 5852: 5844: 5839: 5832: 5827: 5819: 5813: 5805: 5799: 5792: 5787: 5780: 5775: 5767: 5761: 5754: 5749: 5742: 5737: 5735: 5727: 5722: 5715: 5710: 5703: 5698: 5696: 5687: 5681: 5673: 5667: 5660: 5655: 5647: 5641: 5639: 5627: 5622: 5614: 5608: 5601: 5596: 5585: 5580: 5578: 5566: 5561: 5550: 5549:Municipal tax 5545: 5538: 5533: 5525: 5519: 5511: 5505: 5497: 5491: 5480: 5475: 5468: 5463: 5456: 5451: 5443: 5437: 5430: 5425: 5409: 5405: 5399: 5391: 5385: 5377: 5371: 5364: 5359: 5351: 5345: 5338: 5333: 5326: 5321: 5319: 5310: 5306: 5300: 5298: 5296: 5294: 5292: 5290: 5288: 5286: 5284: 5282: 5280: 5278: 5276: 5274: 5272: 5270: 5268: 5266: 5264: 5262: 5260: 5252: 5247: 5240: 5235: 5223: 5217: 5209: 5207:0-06-087549-6 5203: 5199: 5195: 5194: 5186: 5179: 5174: 5167: 5162: 5160: 5152: 5147: 5140: 5135: 5127: 5126:The Economist 5123: 5117: 5109: 5108:The Economist 5105: 5099: 5092: 5087: 5080: 5075: 5068: 5063: 5056: 5051: 5035: 5031: 5027: 5021: 5014: 5009: 5002: 4997: 4990: 4985: 4983: 4978: 4965: 4959: 4950: 4940: 4931: 4921: 4912: 4905: 4899: 4897: 4886: 4877: 4875: 4873: 4862: 4853: 4851: 4849: 4838: 4829: 4822: 4818: 4814: 4808: 4801: 4795: 4789: 4787: 4779: 4772: 4766: 4757: 4748: 4739: 4732: 4728: 4724: 4718: 4711: 4705: 4703: 4701: 4699: 4697: 4695: 4687: 4681: 4672: 4665: 4659: 4652: 4648: 4642: 4635: 4631: 4627: 4621: 4617: 4607: 4604: 4602: 4599: 4596: 4593: 4591: 4588: 4586: 4583: 4581: 4578: 4576: 4573: 4571: 4568: 4566: 4563: 4561: 4558: 4556: 4553: 4551: 4548: 4546: 4543: 4540: 4537: 4535: 4532: 4529: 4525: 4522: 4520: 4517: 4516: 4506: 4503:introduced a 4502: 4491: 4488: 4487:United States 4483: 4482:Massachusetts 4472: 4469: 4464: 4453: 4452: 4443: 4432: 4429: 4418: 4415: 4404: 4401: 4390: 4387: 4376: 4373: 4362: 4358: 4347: 4344: 4333: 4329: 4318: 4315: 4304: 4301: 4290: 4286: 4275: 4272: 4261: 4257: 4246: 4243: 4232: 4229: 4218: 4214: 4203: 4200: 4189: 4186: 4175: 4172: 4161: 4160: 4151: 4140: 4137: 4133: 4129: 4118: 4115: 4112: 4109: 4105: 4101: 4090: 4086: 4075: 4071: 4060: 4056: 4045: 4044: 4033: 4031: 4020: 4019: 4015: 4013: 4002: 4001: 3997: 3995: 3984: 3983: 3979: 3976: 3975: 3972: 3953: 3951: 3940: 3939: 3929: 3927: 3916: 3915: 3912:0.5 to 2.05% 3911: 3909: 3906: 3905: 3901: 3899: 3896: 3891: 3879: 3875: 3873: 3870: 3865: 3854: 3853: 3849: 3847: 3844: 3843: 3839: 3837: 3834: 3829: 3817: 3807: 3805: 3794: 3793: 3783: 3781: 3780:New Hampshire 3770: 3769: 3765: 3763: 3760: 3759: 3755: 3753: 3750: 3745: 3733: 3723: 3721: 3710: 3709: 3705: 3703: 3700: 3697: 3695: 3684: 3683: 3680:2.25 to 3.2% 3679: 3677: 3676:most counties 3674: 3669: 3658: 3657: 3654:0.5 to 0.75% 3653: 3651: 3648: 3647: 3643: 3641: 3638: 3637: 3633: 3631: 3630:most counties 3628: 3623: 3611: 3607: 3605: 3602: 3601: 3597: 3595: 3594:some counties 3592: 3587: 3575: 3571: 3569: 3566: 3563: 3561: 3550: 3549: 3539: 3537: 3526: 3525: 3515: 3513: 3502: 3501: 3491: 3489: 3478: 3477: 3473: 3471: 3468: 3463: 3452: 3451: 3441: 3439: 3428: 3427: 3417: 3415: 3404: 3403: 3399: 3397: 3394: 3393: 3389: 3387: 3384: 3379: 3363: 3362:United States 3351: 3341: 3339: 3328: 3323: 3312: 3311: 3307: 3305: 3302: 3299: 3297: 3286: 3285: 3281: 3279: 3276: 3273: 3271: 3260: 3255: 3243: 3239: 3237: 3234: 3231: 3229: 3226: 3225: 3221: 3219: 3216: 3211: 3201: 3196: 3184: 3180: 3178: 3175: 3172: 3170: 3167: 3162: 3151: 3150: 3146: 3144: 3141: 3138: 3136: 3133: 3128: 3117: 3116: 3113:0.08 to 1.2% 3112: 3110: 3107: 3102: 3101:other regions 3099: 3098: 3094: 3092: 3089: 3086: 3084: 3073: 3072: 3068: 3066: 3063: 3060: 3058: 3047: 3046: 3042: 3040: 3037: 3034: 3032: 3021: 3020: 3016: 3014: 3011: 3008: 3006: 2995: 2994: 2990: 2988: 2985: 2982: 2980: 2969: 2968: 2965:0.15 to 0.5% 2964: 2962: 2959: 2956: 2954: 2943: 2942: 2938: 2936: 2933: 2930: 2928: 2917: 2912: 2900: 2890: 2888: 2885: 2880: 2869: 2868: 2858: 2855: 2854: 2850: 2847: 2844: 2842: 2839: 2834: 2822: 2813:16.5 to 19.7% 2812: 2810: 2807: 2804: 2803: 2793: 2791: 2788: 2785: 2780: 2768: 2758: 2756: 2753: 2748: 2747:Faroe Islands 2737: 2736: 2726: 2724: 2721: 2716: 2705: 2704: 2698: 2696:jurisdictions 2693: 2688: 2686:jurisdictions 2683: 2678: 2673: 2672: 2669: 2655: 2653: 2642: 2641: 2637: 2635: 2624: 2623: 2619: 2617: 2606: 2605: 2601: 2599: 2588: 2587: 2583: 2581: 2570: 2569: 2565: 2563: 2562:South Ossetia 2552: 2551: 2547: 2545: 2534: 2533: 2529: 2527: 2516: 2515: 2511: 2509: 2498: 2497: 2493: 2491: 2480: 2479: 2475: 2473: 2462: 2461: 2457: 2455: 2444: 2443: 2439: 2437: 2426: 2425: 2421: 2419: 2408: 2407: 2403: 2401: 2390: 2389: 2385: 2383: 2372: 2371: 2367: 2365: 2354: 2353: 2349: 2347: 2336: 2335: 2331: 2329: 2318: 2317: 2313: 2311: 2300: 2299: 2295: 2293: 2282: 2281: 2277: 2275: 2264: 2263: 2259: 2257: 2246: 2245: 2241: 2239: 2228: 2227: 2223: 2221: 2210: 2209: 2205: 2202: 2201: 2158: 2154: 2152: 2136: 2134: 2130: 2126: 2122: 2116: 2114: 2110: 2104: 2094: 2090: 2088: 2084: 2079: 2075: 2071: 2069: 2063: 2062:payroll taxes 2059: 2049: 2047: 2043: 2038: 2028: 2024: 2021: 2019: 2015: 2010: 2001: 1997: 1994: 1990: 1984: 1980: 1976: 1972: 1970: 1965: 1955: 1953: 1949: 1934: 1933: 1928: 1917: 1916: 1911: 1910:capital gains 1900: 1899: 1888: 1880: 1878: 1874: 1870: 1860: 1858: 1854: 1850: 1846: 1842: 1836: 1834: 1833: 1828: 1822: 1812: 1810: 1806: 1802: 1798: 1792: 1782: 1773: 1764: 1756: 1748: 1746: 1742: 1738: 1734: 1729: 1726: 1722: 1718: 1714: 1710: 1706: 1702: 1698: 1697:flat-rate tax 1694: 1679: 1674: 1672: 1667: 1665: 1660: 1659: 1657: 1656: 1651: 1641: 1639: 1634: 1629: 1628: 1627: 1626: 1615: 1612: 1610: 1609:United States 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: 1355: 1352: 1350: 1347: 1346: 1345: 1344: 1340: 1339: 1334: 1331: 1329: 1326: 1324: 1321: 1320: 1319: 1318: 1315:All Countries 1314: 1313: 1308: 1303: 1302: 1295: 1292: 1290: 1287: 1285: 1282: 1280: 1277: 1275: 1272: 1270: 1269:Tolerance tax 1267: 1265: 1262: 1260: 1257: 1255: 1252: 1250: 1247: 1245: 1242: 1240: 1237: 1235: 1232: 1231: 1228: 1223: 1222: 1210: 1207: 1204: 1201: 1198: 1195: 1192: 1189: 1186: 1183: 1182: 1181: 1180: 1176: 1175: 1170: 1167: 1165: 1162: 1160: 1157: 1155: 1152: 1150: 1147: 1145: 1142: 1141: 1140: 1139: 1135: 1134: 1126: 1125: 1118: 1115: 1113: 1110: 1108: 1105: 1103: 1100: 1098: 1095: 1091: 1088: 1086: 1083: 1082: 1081: 1078: 1076: 1073: 1071: 1068: 1067: 1064: 1059: 1058: 1051: 1048: 1046: 1043: 1041: 1038: 1036: 1033: 1031: 1028: 1026: 1023: 1021: 1018: 1016: 1013: 1011: 1008: 1006: 1003: 1001: 998: 995: 990: 988: 985: 983: 980: 979: 976: 975:International 971: 970: 963: 960: 958: 955: 953: 950: 948: 945: 943: 940: 936: 933: 931: 928: 926: 922: 919: 917: 914: 912: 909: 908: 907: 903: 900: 898: 895: 893: 890: 888: 885: 883: 880: 878: 877:Resource rent 875: 873: 870: 868: 865: 863: 860: 858: 855: 853: 850: 848: 845: 843: 840: 838: 835: 833: 830: 828: 825: 823: 820: 818: 815: 811: 808: 806: 803: 801: 798: 796: 793: 791: 788: 786: 783: 781: 778: 777: 776: 773: 769: 766: 764: 761: 759: 756: 754: 751: 749: 746: 744: 741: 739: 736: 735: 734: 731: 729: 726: 722: 719: 717: 714: 712: 709: 707: 704: 702: 699: 697: 694: 692: 689: 688: 687: 684: 680: 677: 676: 675: 674:Capital gains 672: 668: 665: 663: 660: 658: 655: 654: 653: 650: 648: 645: 643: 640: 638: 635: 633: 630: 629: 626: 621: 620: 609: 606: 604: 601: 599: 596: 594: 593:Panama Papers 591: 589: 586: 584: 581: 579: 576: 574: 571: 567: 564: 562: 561: 557: 556: 555: 552: 551: 550: 549: 545: 544: 539: 536: 534: 531: 529: 526: 524: 521: 518: 515: 513: 510: 508: 505: 504: 503: 502: 498: 497: 492: 489: 487: 484: 482: 479: 477: 474: 471: 468: 466: 463: 461: 460:Tax inversion 458: 457: 456: 455: 451: 450: 445: 442: 440: 437: 435: 432: 430: 427: 425: 422: 420: 417: 415: 412: 408: 405: 404: 403: 402:Tax avoidance 400: 399: 398: 397: 393: 392: 387: 386:Noncompliance 382: 381: 374: 371: 369: 366: 364: 363:Tax collector 361: 359: 356: 354: 351: 349: 346: 344: 343:Tax residence 341: 339: 336: 334: 331: 329: 326: 324: 321: 319: 316: 314: 313:Revenue stamp 311: 309: 306: 305: 302: 297: 296: 285: 282: 280: 277: 275: 272: 270: 267: 265: 262: 261: 260: 259: 255: 254: 249: 246: 244: 241: 239: 236: 234: 231: 229: 228:Tax incidence 226: 224: 223:Excess burden 221: 219: 216: 215: 214: 213: 209: 208: 203: 198: 197: 190: 187: 185: 182: 180: 177: 175: 172: 170: 167: 165: 162: 160: 157: 155: 152: 150: 149:Tax incentive 147: 145: 144:Tax advantage 142: 140: 137: 135: 132: 130: 127: 125: 122: 120: 117: 115: 112: 110: 107: 105: 104:Tax threshold 102: 98: 95: 94: 93: 90: 88: 85: 83: 80: 78: 75: 73: 70: 68: 65: 64: 61: 56: 55: 52: 51:fiscal policy 49:An aspect of 48: 47: 43: 39: 38: 35: 32: 31: 27: 26: 23: 19: 6959:Russ Roberts 6935: 6923: 6916:The Flat Tax 6914: 6893: 6890:Steve Forbes 6875: 6863: 6851: 6839: 6827: 6815: 6803: 6791: 6779: 6767: 6756:the original 6743: 6731: 6719: 6707: 6695: 6683: 6672:the original 6659: 6648:the original 6635: 6627:the original 6616: 6600: 6588: 6580:the original 6570: 6562: 6553: 6526: 6514: 6502: 6490: 6478: 6466: 6450: 6431: 6415: 6401: 6386: 6372: 6356: 6340: 6324: 6312: 6300: 6286: 6274: 6262: 6250: 6238: 6226: 6214: 6202: 6190: 6178: 6159: 6147: 6130: 6099: 6087: 6075: 6046: 5989: 5977: 5965: 5953: 5941: 5929: 5917: 5905: 5872: 5838: 5826: 5812: 5798: 5786: 5774: 5760: 5748: 5721: 5709: 5680: 5666: 5654: 5621: 5607: 5595: 5588:(in Italian) 5569:(in Italian) 5560: 5544: 5532: 5518: 5504: 5490: 5474: 5462: 5450: 5436: 5424: 5412:. Retrieved 5408:the original 5398: 5384: 5370: 5358: 5344: 5332: 5246: 5234: 5216: 5192: 5185: 5173: 5146: 5134: 5125: 5116: 5107: 5098: 5086: 5074: 5062: 5050: 5038:. Retrieved 5029: 5020: 5008: 4996: 4989:The Flat Tax 4958: 4949: 4939: 4930: 4920: 4911: 4885: 4861: 4837: 4828: 4807: 4794: 4783: 4778: 4765: 4756: 4747: 4738: 4717: 4680: 4671: 4658: 4641: 4620: 4386:Saint Helena 4128:Saudi Arabia 3977:Jurisdiction 3970: 3890:Pennsylvania 3644:0.5 to 2.5% 3568:all counties 3386:Macon County 3251: 3169:all counties 3095:0.2 to 0.8% 3043:0.1 to 0.8% 3017:0.2 to 1.2% 2991:0.1 to 0.8% 2953:Aosta Valley 2939:0.1 to 0.8% 2794:4.4 to 10.8% 2666: 2616:Turkmenistan 2598:Transnistria 2203:Jurisdiction 2147: 2117: 2106: 2091: 2082: 2065: 2055: 2036: 2034: 2025: 2022: 2011: 2007: 1998: 1992: 1985: 1981: 1977: 1973: 1968: 1961: 1945: 1931: 1927:corporations 1923: 1913: 1906: 1897: 1894: 1886: 1868: 1866: 1857:working poor 1853:welfare trap 1837: 1830: 1824: 1794: 1779: 1770: 1762: 1754: 1730: 1696: 1692: 1690: 1569:South Africa 1164:Joel Slemrod 837:Hypothecated 805:Sugary drink 679:Expatriation 558: 476:Double Irish 439:Black market 284:Proportional 268: 233:Laffer curve 218:Price effect 96: 22: 6907:Robert Hall 6609:(in French) 6457:, Měšec.cz 6207:Payroll Tax 6123:(in French) 5728:, TimeTrex. 5483:(in Danish) 5198:Regan Books 5040:28 November 4570:Optimal tax 4539:Fiscal drag 3868:progressive 3850:0.25 to 2% 3832:progressive 3762:Saint Louis 3752:Kansas City 3748:progressive 3720:Mississippi 3672:progressive 3590:progressive 3466:progressive 3382:progressive 3366:progressive 3326:progressive 3258:progressive 3254:Switzerland 3165:progressive 3131:progressive 3105:progressive 2915:progressive 2883:progressive 2783:progressive 2759:16 to 21.5% 2751:progressive 2719:progressive 2699:Subnational 2694:Subnational 2689:Subnational 2684:Subnational 2127:, and some 1937:Tax effects 1845:food stamps 1805:Robert Hall 1801:consumption 1737:consumption 1721:progressive 1695:(short for 1688:Type of tax 1584:Switzerland 1549:Philippines 1524:New Zealand 1519:Netherlands 1159:Ronen Palan 902:User charge 721:Value-added 686:Consumption 598:Swiss Leaks 486:Single Malt 424:Tax shelter 414:Tax evasion 373:Tax farming 358:Tax shelter 274:Progressive 238:Optimal tax 139:Tax amnesty 134:Tax holiday 92:Tax bracket 77:Tax revenue 6938:1(1), 2005 6774:, Orbitax. 6459:(in Czech) 6424:(in Czech) 4974:References 4798:All other 4710:church tax 4686:Ertholmene 4606:9–9–9 Plan 4590:Single tax 4550:Income tax 4400:Seychelles 4357:Montenegro 4314:Madagascar 4111:think tank 4070:Azerbaijan 3950:Washington 3840:0.5 to 3% 3706:1 to 2.4% 3572:0.5 to 3% 3470:Wilmington 3400:0.5 to 3% 2979:Basilicata 2845:26% to 28% 2674:Country or 2652:Uzbekistan 2580:Tajikistan 2472:Kyrgyzstan 2436:Kazakhstan 2328:East Timor 2165: None 2101:See also: 1733:income tax 1725:regressive 1713:exemptions 1709:deductions 1494:Kazakhstan 1379:Bangladesh 1374:Azerbaijan 1307:By country 1264:Temple tax 1234:Church tax 1117:ATA Carnet 1102:Free trade 1097:Tariff war 1025:Tax treaty 911:Congestion 852:Land value 743:Eco-tariff 711:Television 667:Solidarity 647:Ad valorem 507:Tax havens 338:Tax shield 333:Tax refund 301:Collection 279:Regressive 154:Tax reform 6080:Tax rates 5910:Tax Rates 5804:"HB 1437" 5716:, Gov.uk. 4944:location. 4925:location. 4904:Baltimore 4890:location. 4866:location. 4842:location. 4585:Sales tax 4501:Tennessee 4328:Mauritius 4300:Lithuania 4100:Hong Kong 4058:security. 3980:Tax rate 2833:Greenland 2701:tax rate 2676:territory 2454:Kurdistan 2206:Tax rate 2074:sales tax 2042:sales tax 1993:Economist 1745:transfers 1574:Sri Lanka 1539:Palestine 1499:Lithuania 1464:Indonesia 1449:Hong Kong 1369:Australia 1359:Argentina 1227:Religious 1015:Spahn tax 1010:Tobin tax 867:Pigouvian 785:Cigarette 758:Severance 691:Departure 499:Locations 452:Corporate 434:Smuggling 202:Economics 124:Tax shift 119:Deduction 109:Exemption 6988:Category 6973:PoliTalk 6963:EconTalk 6892:, 2005. 6439:Archived 6167:Archived 5743:, Avenu. 5034:Archived 4821:Scotland 4771:Svalbard 4647:Alderney 4545:Georgism 4513:See also 4414:Slovakia 4343:Mongolia 4055:Anguilla 3744:Missouri 3694:Michigan 3668:Maryland 3622:Kentucky 3536:Illinois 3462:Delaware 3438:Colorado 3270:Obwalden 3031:Sardinia 3005:Calabria 2787:mainland 2691:tax rate 2681:tax rate 2679:National 2382:Guernsey 2310:Bulgaria 2220:Abkhazia 2004:Revenues 1849:Medicaid 1741:property 1693:flat tax 1594:Tanzania 1559:Portugal 1534:Pakistan 1414:Colombia 1394:Bulgaria 1259:Leibzoll 1136:Academic 1129:Research 952:Windfall 892:Turnover 872:Property 822:Georgist 768:Stumpage 763:Steering 748:Landfill 728:Dividend 652:Aviation 642:Per unit 637:Indirect 328:Tax lien 264:Tax rate 243:Theories 97:Flat tax 60:Policies 34:Taxation 5726:Alabama 5414:19 June 4964:Réunion 4813:England 4800:cantons 4786:Gotland 4534:FairTax 4508:States. 4463:Alberta 4271:Jamaica 4256:Iceland 4228:Grenada 4199:Belarus 4185:Artsakh 4171:Albania 4073:income. 3560:Indiana 3488:Georgia 3414:Arizona 3378:Alabama 3181:10.95% 2927:Abruzzo 2879:Iceland 2779:Finland 2715:Denmark 2634:Ukraine 2544:Romania 2490:Moldova 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