1825:
control over a gift in terms of placing the money into a revocable trust and as such, keep the right to control the final disposition of what is in that trust, while in the case of an irrevocable trust, they make a complete gift by giving up control completely. In a direct case, the gift is directly transferred to the recipient for example in terms of property or payment. In an indirect case, a transfer on behalf of someone for someone's benefit is taking place like payment of loan or credit on behalf of relatives. In the case of a net gift, the recipient is responsible for the gift tax, while in most other cases the donor is responsible. Revisionary interest gift can be explained in a way where transfers are done to the recipient which will revert to the donor. The donor places money in a trust for a time period for the benefit of the recipient. The donor will be reverted the money at the end of the term. The present value is the worth to the recipient rather than fair market value. The value of the gift in this instance is less than the value of the property.
140:
1834:
qualified valuation specialist would be required while taking into account the potential restrictions on control, liquidity, and marketability. The United States
Treasury has issued guidelines for certain property types. It would make more sense to the donor to gift appreciated assets since they would remove a larger sum from their estate. The totality of one's tax planning and consulting professional is to be considered. It is however to be considered that fair market value on the date of its transfer is taken into consideration for gift tax purposes. An appraisal is needed for real estate and collectibles.
1906:
from any gift tax as qualified transfers. Gifts and transfers made to political organizations are also exempt. These are defined as those advocating the nomination, selection, or appointment of any individual to state, federal, or local public office. Typically deemed compensation are transfers in a business setting. Gifts like those to commemorate one's retirement of service or reward years of service are not subject to the gift tax. Transfers between spouses are exempt from gift tax in the US if the donee spouse is a U.S. citizen. Otherwise, there is a limit on the tax-exempt transfer.
1902:
access only at a later date or a future interest and these are fully taxable. There is a technique known as
Crummey power that enables a gift that is not eligible for a tax exclusion and enables individuals to receive it as the gift that is tax eligible. It is applied by Individuals often to contributions in an irrevocable trust. In order for it to work, an individual must specify that the gift amount does not exceed $ 15,000 annually, per beneficiary and is part of the trust when it is drafted.
1848:
1748:
27:
1736:
1812:
wealth when the donor still lives. For fulfilling the criteria of a gift, the person who receives the gift cannot pay the giver the full value for that gift, but they may pay an amount less than the full value of the gift. In the situation where all exclusions, thresholds, and exemptions have been met, these kinds of transfers are subject to a gift tax.
1905:
Payments as a means for support can be exempt from gift tax in the case of payments for room and board or higher education that is a legal obligation for children or other dependents. Payments made directly to a qualified medical care provider or academic institution on behalf of the donee are exempt
1824:
Once a transfer to be labeled as a gift is determined, the next part is to determine if the gift tax will apply to that transfer. There are several types of gifts. To differentiate between complete and incomplete gift, the example of trust can be important as in the incomplete form, the donor retains
1815:
There are some criteria for a valid gift to be satisfied: the intention of the donor should be to voluntarily transfer and he is also competent to do so. On the receiver side, the donee should be able to receive and take delivery, and the person who provides the gift would be ready to give up all the
1795:
is the tax on money or property that one living person or corporate entity gives to another. A gift tax is a type of transfer tax that is imposed when someone gives something of value to someone else. The transfer must be gratuitous or the receiving party must pay a lesser amount than the item's full
1913:
When determining if one owes gift tax, it is necessary to determine what gifts were given for the year, whether or not the gifts are exempt from gift tax or fall into exception categories of the annual exclusion amount, and to what degree they may be offset by the unified credit amount for the given
1901:
There are exemptions from having to pay gift tax. For example, gifts up to a certain value per year per recipient are subject to the annual exclusion. In the United States for example the amount is $ 15,000. Not eligible for the annual exclusion are the gifts that allow the recipient unrestrained
1833:
There are several ways for the valuation of gift tax. For a bond, it would be the present value of its future payments. The average of the low and high share price for the day on which gift transfer has taken place is the value of publicly traded shares. For privately held shares the opinion of a
1811:
The process of transferring assets and wealth to the upcoming generations is known as estate planning. It involves planning for transfers at death or during life. One such instrument is the right to transfer assets to another person known as gift-giving, or with the goal of reducing one's taxable
1909:
Gifts for use by the political organization to these organizations are excluded. And as long as the recipient is a state, federal or local government for public use, fraternal or veterans organization, corporation for educational, charitable or scientific, or religious purposes. Educational and
1914:
year. Above all, a tax professional should be consulted when undertaking tax planning decisions. A gift tax return should be filed if the gifts transferred are of future interest or exceed the annual exclusion, or exceed the unified credit amount.
2293:
The gift is included in the individual's income and is taxed at a rate of 25% for non-residents and the marginal rate for residents; or 15% for residents (upon election and the gift does not relate to business or employment).
1084:
2143:
When transmission occurs between spouses or in favor of descendants and ascendants, the rate is 15%; when transmission occurs between other people, the rate is 30%.
2442:
Land donations are taxed at 0.8% under the stamp tax, while free purchase of products by persons (inheritance and gifts) is taxed at 10% under the stamp tax.
2638:
2807:
1858:
1430:
2715:
1910:
medical expenses payments made by a donor to a person or an organization, such as a doctor, a college, or a hospital are also excluded.
2855:
1287:
1152:
1147:
588:
2690:
1501:
1094:
315:
583:
2781:
1701:
882:
1576:
1778:
1641:
764:
276:
91:
2581:
1888:
1102:
850:
110:
63:
2561:
567:
749:
345:
70:
1706:
1425:
48:
2873:
2102:
1928:
1711:
670:
139:
2263:
The tax rate is determined by the gift's worth as well as the relationship between the donee and the donor.
1796:
value to be considered a gift. Items received upon the death of another are considered separately under the
2597:
1409:
700:
1808:. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid.
77:
1651:
1621:
1032:
504:
2677:"Publication 561 (02/2020), Determining the Value of Donated Property | Internal Revenue Service"
2691:"Treasury, IRS: Making large gifts now won't harm estates after 2025 | Internal Revenue Service"
1079:
657:
614:
465:
320:
169:
59:
44:
2815:
1671:
1089:
573:
2837:
2163:
Gift tax rates differ depending on the area where the gift is registered and range from 3% to 7%.
2114:
The table contains only information on countries that publicly provided information on gift tax.
1686:
1626:
1137:
1132:
754:
635:
286:
37:
2573:
1771:
1596:
1481:
1476:
1072:
651:
470:
2904:
2452:
The tax rate varies depending on the sum and line of succession and can vary from 0% to 40%.
1676:
1601:
1566:
1551:
1471:
1461:
705:
625:
620:
541:
2565:
1696:
1661:
1636:
1516:
1496:
663:
340:
201:
8:
2651:
2350:
1716:
1616:
1611:
1556:
1541:
1531:
1526:
1521:
1466:
1456:
1451:
1435:
1305:
1251:
1054:
562:
2591:
2228:
1691:
1681:
1666:
1656:
1631:
1581:
1546:
1536:
1506:
1491:
1486:
1341:
1256:
1044:
1008:
929:
808:
526:
164:
84:
2615:"Internal Revenue Service | An official website of the United States government"
2577:
2566:
2248:
1764:
1606:
1591:
1586:
1561:
1511:
1311:
1022:
974:
914:
830:
771:
483:
450:
256:
2756:
1646:
1571:
1177:
1142:
1122:
934:
902:
776:
630:
381:
1866:
2785:
1797:
1740:
1356:
1214:
1209:
944:
907:
818:
783:
685:
609:
445:
405:
371:
281:
271:
266:
261:
179:
2208:
2097:
2007:
1299:
1271:
1246:
1107:
949:
744:
680:
578:
516:
420:
415:
398:
376:
2898:
2526:
1984:
1870:
1371:
1039:
964:
855:
788:
722:
690:
557:
499:
460:
440:
410:
325:
246:
241:
216:
206:
148:
2768:
2467:
2082:
1752:
1266:
1049:
1018:
989:
969:
860:
845:
825:
739:
734:
536:
330:
2716:"Frequently Asked Questions on Gift Taxes | Internal Revenue Service"
299:
2487:
2477:
2427:
2407:
2092:
2087:
2057:
2052:
1964:
1261:
999:
959:
877:
813:
759:
695:
521:
511:
455:
335:
236:
231:
189:
174:
2743:
2676:
2572:. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp.
2148:
1801:
1366:
1336:
1219:
1204:
1127:
1059:
1027:
979:
954:
939:
840:
835:
803:
729:
435:
430:
251:
211:
157:
2417:
1944:
1939:
1199:
1117:
1112:
798:
793:
604:
531:
221:
2782:"21.7.5 Estate and Gift Tax Returns | Internal Revenue Service"
26:
2506:
2447:
2437:
2188:
2168:
2072:
2062:
1974:
1361:
1329:
1013:
1003:
919:
892:
865:
675:
425:
366:
361:
194:
2744:"Instructions for Form 709 (2020) | Internal Revenue Service"
2153:
Exempted if received by immediate family members; otherwise, 25%.
2536:
2387:
2335:
2325:
2315:
2278:
2258:
2238:
2218:
2198:
2158:
2128:
2037:
2027:
2017:
2012:
1997:
1949:
1805:
1172:
994:
897:
887:
226:
184:
16:
Tax on money or property that one living person gives to another
2516:
2397:
2377:
2299:
2268:
2138:
2067:
2022:
1979:
1969:
1959:
1954:
1735:
1381:
1192:
1187:
1182:
984:
872:
2457:
2367:
2357:
2345:
2288:
2178:
2077:
2047:
2042:
2032:
2002:
1396:
1391:
1386:
1376:
1351:
1346:
1293:
1165:
1804:
are not subject to taxation because of exemptions given in
131:
2614:
2560:
1096:
2213:
If the gift is taxable, the usual PIT rate applies.
51:. Unsourced material may be challenged and removed.
2896:
2330:Gifts are subject to ordinary income taxation.
2109:
1933:
1855:The examples and perspective in this section
1772:
2497:Direct descendants: Exempt in most cantons.
2402:Taxable to the recipient as ordinary income
1990:
1873:, or create a new section, as appropriate.
1779:
1765:
1889:Learn how and when to remove this message
1288:Institute on Taxation and Economic Policy
111:Learn how and when to remove this message
2769:Employer's Tax Guide to Fringe Benefits
2738:
2736:
2897:
2609:
2607:
1917:
2757:Chapter 3: Basic Gift Tax Return Data
2733:
1841:
49:adding citations to reliable sources
20:
2604:
13:
14:
2916:
1816:control over the given property.
1103:Global minimum corporate tax rate
2874:"Inheritance and gift tax rates"
1922:
1846:
1746:
1734:
568:Base erosion and profit shifting
138:
25:
2866:
2848:
2830:
2808:"Gift duty (Duties and levies)"
2800:
2774:
2762:
2568:Economics: Principles in Action
346:Optimal capital income taxation
36:needs additional citations for
2750:
2708:
2683:
2669:
2644:
2632:
2564:; Sheffrin, Steven M. (2003).
2554:
1426:List of countries by tax rates
1:
2639:Advanced topics in Arbitragef
2547:
1929:Gift tax in the United States
1837:
851:Natural resources consumption
1828:
701:United States as a tax haven
7:
2500:Others: Varies per canton.
2382:Taxable as ordinary income
2110:Gift tax rates in the world
1869:, discuss the issue on the
10:
2921:
2860:www.citizensinformation.ie
2856:"Capital Acquisitions Tax"
1934:Countries without gift tax
1926:
615:Offshore financial centres
505:Repatriation tax avoidance
2535:
2525:
2515:
2505:
2486:
2476:
2466:
2456:
2446:
2436:
2426:
2416:
2406:
2396:
2386:
2376:
2366:
2356:
2344:
2334:
2324:
2314:
2298:
2287:
2277:
2267:
2257:
2247:
2237:
2227:
2217:
2207:
2197:
2187:
2177:
2167:
2157:
2147:
2137:
2127:
2122:
2119:
1080:Financial transaction tax
170:Property tax equalization
2596:: CS1 maint: location (
1819:
1431:Tax revenue to GDP ratio
1090:Currency transaction tax
671:Liechtenstein tax affair
1991:Countries with gift tax
1138:Permanent establishment
1133:Exchange of Information
636:Financial Secrecy Index
287:Medical savings account
1033:Vehicle miles traveled
652:Ireland as a tax haven
466:Private tax collection
2842:incometaxindia.gov.in
706:Panama as a tax haven
658:Ireland v. Commission
626:Conduit and sink OFCs
621:Offshore magic circle
542:Unreported employment
2878:taxsummaries.pwc.com
2818:on 22 September 2019
1867:improve this section
1857:may not represent a
1702:United Arab Emirates
1444:Individual Countries
1153:Foreign revenue rule
945:Inheritance (estate)
664:Leprechaun economics
45:improve this article
1918:Gift tax by country
1741:Business portal
1436:Tax rates in Europe
1306:Tax Justice Network
1252:Dhammika Dharmapala
755:Airport improvement
563:Transfer mispricing
354:Distribution of Tax
126:Part of a series on
2652:"Federal Gift Tax"
2562:O'Sullivan, Arthur
2229:Dominican Republic
1342:Eight per thousand
1257:James R. Hines Jr.
1148:European Union FTT
165:Government revenue
2545:
2544:
2492:Federal: Exempt.
2306:Category B: 20%;
2304:Category A: 10%;
2249:Equatorial Guinea
1899:
1898:
1891:
1789:
1788:
1724:
1723:
1320:
1319:
1312:Tax Policy Center
1055:Negative (income)
831:Environmental tax
713:
712:
631:Financial centres
451:Tax investigation
389:
388:
257:Tax harmonization
121:
120:
113:
95:
2912:
2889:
2888:
2886:
2884:
2870:
2864:
2863:
2852:
2846:
2845:
2834:
2828:
2827:
2825:
2823:
2814:. Archived from
2804:
2798:
2797:
2795:
2793:
2788:on 9 August 2020
2784:. Archived from
2778:
2772:
2766:
2760:
2754:
2748:
2747:
2740:
2731:
2730:
2728:
2726:
2712:
2706:
2705:
2703:
2701:
2687:
2681:
2680:
2673:
2667:
2666:
2664:
2662:
2648:
2642:
2636:
2630:
2629:
2627:
2625:
2611:
2602:
2601:
2595:
2587:
2571:
2558:
2494:Spouse: Exempt.
2351:Income tax rates
2309:Category C: 40%
2117:
2116:
1894:
1887:
1883:
1880:
1874:
1850:
1849:
1842:
1791:In economics, a
1781:
1774:
1767:
1753:Money portal
1751:
1750:
1749:
1739:
1738:
1415:
1414:
1236:
1235:
1143:Transfer pricing
1123:Tax equalization
1097:
1040:Corporate profit
676:Luxembourg Leaks
610:Corporate havens
489:
488:
305:
304:
142:
123:
122:
116:
109:
105:
102:
96:
94:
53:
29:
21:
2920:
2919:
2915:
2914:
2913:
2911:
2910:
2909:
2895:
2894:
2893:
2892:
2882:
2880:
2872:
2871:
2867:
2854:
2853:
2849:
2836:
2835:
2831:
2821:
2819:
2806:
2805:
2801:
2791:
2789:
2780:
2779:
2775:
2767:
2763:
2755:
2751:
2742:
2741:
2734:
2724:
2722:
2714:
2713:
2709:
2699:
2697:
2689:
2688:
2684:
2675:
2674:
2670:
2660:
2658:
2650:
2649:
2645:
2637:
2633:
2623:
2621:
2613:
2612:
2605:
2589:
2588:
2584:
2559:
2555:
2550:
2112:
2107:
1993:
1936:
1931:
1925:
1920:
1895:
1884:
1878:
1875:
1864:
1851:
1847:
1840:
1831:
1822:
1798:inheritance tax
1785:
1747:
1745:
1733:
1726:
1725:
1412:
1402:
1401:
1357:Fiscus Judaicus
1332:
1322:
1321:
1280:Advocacy groups
1233:
1225:
1224:
1215:Trade agreement
1210:Free-trade zone
1168:
1158:
1157:
1095:
1075:
1065:
1064:
725:
715:
714:
686:Paradise Papers
527:Debtors' prison
486:
476:
475:
446:Tax preparation
406:Revenue service
401:
391:
390:
302:
292:
291:
272:Double taxation
267:Tax withholding
262:Tax competition
180:Non-tax revenue
160:
117:
106:
100:
97:
54:
52:
42:
30:
17:
12:
11:
5:
2918:
2908:
2907:
2891:
2890:
2865:
2847:
2838:"Gift Tax Act"
2829:
2812:Inland Revenue
2799:
2773:
2761:
2749:
2732:
2707:
2682:
2668:
2656:thismatter.com
2643:
2631:
2603:
2582:
2552:
2551:
2549:
2546:
2543:
2542:
2539:
2533:
2532:
2529:
2523:
2522:
2519:
2513:
2512:
2509:
2503:
2502:
2490:
2484:
2483:
2480:
2474:
2473:
2470:
2464:
2463:
2460:
2454:
2453:
2450:
2444:
2443:
2440:
2434:
2433:
2430:
2424:
2423:
2420:
2414:
2413:
2410:
2404:
2403:
2400:
2394:
2393:
2390:
2384:
2383:
2380:
2374:
2373:
2370:
2364:
2363:
2360:
2354:
2353:
2348:
2342:
2341:
2338:
2332:
2331:
2328:
2322:
2321:
2318:
2312:
2311:
2302:
2296:
2295:
2291:
2285:
2284:
2281:
2275:
2274:
2271:
2265:
2264:
2261:
2255:
2254:
2251:
2245:
2244:
2241:
2235:
2234:
2231:
2225:
2224:
2221:
2215:
2214:
2211:
2209:Czech Republic
2205:
2204:
2201:
2195:
2194:
2191:
2185:
2184:
2181:
2175:
2174:
2171:
2165:
2164:
2161:
2155:
2154:
2151:
2145:
2144:
2141:
2135:
2134:
2131:
2125:
2124:
2123:Gift Tax Rate
2121:
2111:
2108:
2106:
2105:
2100:
2098:United Kingdom
2095:
2090:
2085:
2080:
2075:
2070:
2065:
2060:
2055:
2050:
2045:
2040:
2035:
2030:
2025:
2020:
2015:
2010:
2008:Czech Republic
2005:
2000:
1994:
1992:
1989:
1988:
1987:
1982:
1977:
1972:
1967:
1962:
1957:
1952:
1947:
1942:
1935:
1932:
1927:Main article:
1924:
1921:
1919:
1916:
1897:
1896:
1861:of the subject
1859:worldwide view
1854:
1852:
1845:
1839:
1836:
1830:
1827:
1821:
1818:
1787:
1786:
1784:
1783:
1776:
1769:
1761:
1758:
1757:
1756:
1755:
1743:
1728:
1727:
1722:
1721:
1720:
1719:
1714:
1709:
1707:United Kingdom
1704:
1699:
1694:
1689:
1684:
1679:
1674:
1669:
1664:
1659:
1654:
1649:
1644:
1639:
1634:
1629:
1624:
1619:
1614:
1609:
1604:
1599:
1594:
1589:
1584:
1579:
1574:
1569:
1564:
1559:
1554:
1549:
1544:
1539:
1534:
1529:
1524:
1519:
1514:
1509:
1504:
1499:
1494:
1489:
1484:
1479:
1474:
1469:
1464:
1459:
1454:
1446:
1445:
1441:
1440:
1439:
1438:
1433:
1428:
1420:
1419:
1413:
1408:
1407:
1404:
1403:
1400:
1399:
1394:
1389:
1384:
1379:
1374:
1369:
1364:
1359:
1354:
1349:
1344:
1339:
1333:
1328:
1327:
1324:
1323:
1318:
1317:
1316:
1315:
1309:
1303:
1300:Tax Foundation
1297:
1291:
1282:
1281:
1277:
1276:
1275:
1274:
1272:Gabriel Zucman
1269:
1264:
1259:
1254:
1249:
1247:Mihir A. Desai
1241:
1240:
1234:
1231:
1230:
1227:
1226:
1223:
1222:
1217:
1212:
1207:
1202:
1197:
1196:
1195:
1190:
1180:
1175:
1169:
1164:
1163:
1160:
1159:
1156:
1155:
1150:
1145:
1140:
1135:
1130:
1125:
1120:
1115:
1110:
1108:Robin Hood tax
1105:
1100:
1092:
1087:
1082:
1076:
1071:
1070:
1067:
1066:
1063:
1062:
1057:
1052:
1047:
1045:Excess profits
1042:
1037:
1036:
1035:
1030:
1025:
1016:
1011:
997:
992:
987:
982:
977:
972:
967:
962:
957:
952:
947:
942:
937:
932:
930:Gross receipts
927:
922:
917:
912:
911:
910:
905:
900:
895:
890:
885:
880:
870:
869:
868:
863:
858:
853:
848:
843:
838:
828:
823:
822:
821:
816:
811:
806:
801:
796:
791:
781:
780:
779:
769:
768:
767:
762:
757:
747:
742:
737:
732:
726:
721:
720:
717:
716:
711:
710:
709:
708:
703:
698:
693:
688:
683:
681:Offshore Leaks
678:
673:
668:
667:
666:
661:
646:
645:
644:Major examples
641:
640:
639:
638:
633:
628:
623:
618:
612:
607:
599:
598:
594:
593:
592:
591:
586:
581:
579:Dutch Sandwich
576:
571:
565:
560:
552:
551:
547:
546:
545:
544:
539:
534:
529:
524:
519:
517:Tax resistance
514:
509:
508:
507:
494:
493:
487:
482:
481:
478:
477:
474:
473:
468:
463:
458:
453:
448:
443:
438:
433:
428:
423:
421:Taxable income
418:
416:Tax assessment
413:
408:
402:
397:
396:
393:
392:
387:
386:
385:
384:
379:
374:
369:
364:
356:
355:
351:
350:
349:
348:
343:
338:
333:
328:
323:
318:
310:
309:
308:General Theory
303:
298:
297:
294:
293:
290:
289:
284:
279:
277:Representation
274:
269:
264:
259:
254:
249:
244:
239:
234:
229:
224:
219:
214:
209:
204:
199:
198:
197:
187:
182:
177:
172:
167:
161:
156:
155:
152:
151:
144:
143:
135:
134:
128:
127:
119:
118:
33:
31:
24:
15:
9:
6:
4:
3:
2:
2917:
2906:
2903:
2902:
2900:
2879:
2875:
2869:
2861:
2857:
2851:
2843:
2839:
2833:
2817:
2813:
2809:
2803:
2787:
2783:
2777:
2770:
2765:
2758:
2753:
2745:
2739:
2737:
2721:
2717:
2711:
2696:
2692:
2686:
2678:
2672:
2657:
2653:
2647:
2640:
2635:
2620:
2616:
2610:
2608:
2599:
2593:
2585:
2583:0-13-063085-3
2579:
2575:
2570:
2569:
2563:
2557:
2553:
2540:
2538:
2534:
2530:
2528:
2527:United States
2524:
2520:
2518:
2514:
2510:
2508:
2504:
2501:
2498:
2495:
2491:
2489:
2485:
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2479:
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2329:
2327:
2323:
2319:
2317:
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2310:
2307:
2303:
2301:
2297:
2292:
2290:
2286:
2282:
2280:
2276:
2272:
2270:
2266:
2262:
2260:
2256:
2252:
2250:
2246:
2242:
2240:
2236:
2232:
2230:
2226:
2222:
2220:
2216:
2212:
2210:
2206:
2202:
2200:
2196:
2192:
2190:
2186:
2182:
2180:
2176:
2172:
2170:
2166:
2162:
2160:
2156:
2152:
2150:
2146:
2142:
2140:
2136:
2132:
2130:
2126:
2118:
2115:
2104:
2103:United States
2101:
2099:
2096:
2094:
2091:
2089:
2086:
2084:
2081:
2079:
2076:
2074:
2071:
2069:
2066:
2064:
2061:
2059:
2056:
2054:
2051:
2049:
2046:
2044:
2041:
2039:
2036:
2034:
2031:
2029:
2026:
2024:
2021:
2019:
2016:
2014:
2011:
2009:
2006:
2004:
2001:
1999:
1996:
1995:
1986:
1985:Liechtenstein
1983:
1981:
1978:
1976:
1973:
1971:
1968:
1966:
1963:
1961:
1958:
1956:
1953:
1951:
1948:
1946:
1943:
1941:
1938:
1937:
1930:
1923:United States
1915:
1911:
1907:
1903:
1893:
1890:
1882:
1872:
1868:
1862:
1860:
1853:
1844:
1843:
1835:
1826:
1817:
1813:
1809:
1807:
1803:
1799:
1794:
1782:
1777:
1775:
1770:
1768:
1763:
1762:
1760:
1759:
1754:
1744:
1742:
1737:
1732:
1731:
1730:
1729:
1718:
1715:
1713:
1712:United States
1710:
1708:
1705:
1703:
1700:
1698:
1695:
1693:
1690:
1688:
1685:
1683:
1680:
1678:
1675:
1673:
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1449:
1448:
1447:
1443:
1442:
1437:
1434:
1432:
1429:
1427:
1424:
1423:
1422:
1421:
1418:All Countries
1417:
1416:
1411:
1406:
1405:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1372:Tolerance tax
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1338:
1335:
1334:
1331:
1326:
1325:
1313:
1310:
1307:
1304:
1301:
1298:
1295:
1292:
1289:
1286:
1285:
1284:
1283:
1279:
1278:
1273:
1270:
1268:
1265:
1263:
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1244:
1243:
1242:
1238:
1237:
1229:
1228:
1221:
1218:
1216:
1213:
1211:
1208:
1206:
1203:
1201:
1198:
1194:
1191:
1189:
1186:
1185:
1184:
1181:
1179:
1176:
1174:
1171:
1170:
1167:
1162:
1161:
1154:
1151:
1149:
1146:
1144:
1141:
1139:
1136:
1134:
1131:
1129:
1126:
1124:
1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1098:
1093:
1091:
1088:
1086:
1083:
1081:
1078:
1077:
1074:
1073:International
1069:
1068:
1061:
1058:
1056:
1053:
1051:
1048:
1046:
1043:
1041:
1038:
1034:
1031:
1029:
1026:
1024:
1020:
1017:
1015:
1012:
1010:
1007:
1006:
1005:
1001:
998:
996:
993:
991:
988:
986:
983:
981:
978:
976:
975:Resource rent
973:
971:
968:
966:
963:
961:
958:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
931:
928:
926:
923:
921:
918:
916:
913:
909:
906:
904:
901:
899:
896:
894:
891:
889:
886:
884:
881:
879:
876:
875:
874:
871:
867:
864:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
837:
834:
833:
832:
829:
827:
824:
820:
817:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
790:
787:
786:
785:
782:
778:
775:
774:
773:
772:Capital gains
770:
766:
763:
761:
758:
756:
753:
752:
751:
748:
746:
743:
741:
738:
736:
733:
731:
728:
727:
724:
719:
718:
707:
704:
702:
699:
697:
694:
692:
691:Panama Papers
689:
687:
684:
682:
679:
677:
674:
672:
669:
665:
662:
660:
659:
655:
654:
653:
650:
649:
648:
647:
643:
642:
637:
634:
632:
629:
627:
624:
622:
619:
616:
613:
611:
608:
606:
603:
602:
601:
600:
596:
595:
590:
587:
585:
582:
580:
577:
575:
572:
569:
566:
564:
561:
559:
558:Tax inversion
556:
555:
554:
553:
549:
548:
543:
540:
538:
535:
533:
530:
528:
525:
523:
520:
518:
515:
513:
510:
506:
503:
502:
501:
500:Tax avoidance
498:
497:
496:
495:
491:
490:
485:
484:Noncompliance
480:
479:
472:
469:
467:
464:
462:
461:Tax collector
459:
457:
454:
452:
449:
447:
444:
442:
441:Tax residence
439:
437:
434:
432:
429:
427:
424:
422:
419:
417:
414:
412:
411:Revenue stamp
409:
407:
404:
403:
400:
395:
394:
383:
380:
378:
375:
373:
370:
368:
365:
363:
360:
359:
358:
357:
353:
352:
347:
344:
342:
339:
337:
334:
332:
329:
327:
326:Tax incidence
324:
322:
321:Excess burden
319:
317:
314:
313:
312:
311:
307:
306:
301:
296:
295:
288:
285:
283:
280:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
253:
250:
248:
247:Tax incentive
245:
243:
242:Tax advantage
240:
238:
235:
233:
230:
228:
225:
223:
220:
218:
215:
213:
210:
208:
205:
203:
202:Tax threshold
200:
196:
193:
192:
191:
188:
186:
183:
181:
178:
176:
173:
171:
168:
166:
163:
162:
159:
154:
153:
150:
149:fiscal policy
147:An aspect of
146:
145:
141:
137:
136:
133:
130:
129:
125:
124:
115:
112:
104:
93:
90:
86:
83:
79:
76:
72:
69:
65:
62: –
61:
57:
56:Find sources:
50:
46:
40:
39:
34:This article
32:
28:
23:
22:
19:
2905:Transfer tax
2881:. Retrieved
2877:
2868:
2859:
2850:
2841:
2832:
2822:22 September
2820:. Retrieved
2816:the original
2811:
2802:
2790:. Retrieved
2786:the original
2776:
2764:
2752:
2723:. Retrieved
2719:
2710:
2698:. Retrieved
2694:
2685:
2671:
2659:. Retrieved
2655:
2646:
2634:
2622:. Retrieved
2618:
2567:
2556:
2499:
2496:
2493:
2468:South Africa
2308:
2305:
2113:
2083:South Africa
1912:
1908:
1904:
1900:
1885:
1876:
1856:
1832:
1823:
1814:
1810:
1792:
1790:
1672:South Africa
1267:Joel Slemrod
935:Hypothecated
924:
903:Sugary drink
777:Expatriation
656:
574:Double Irish
537:Black market
382:Proportional
331:Laffer curve
316:Price effect
107:
98:
88:
81:
74:
67:
55:
43:Please help
38:verification
35:
18:
2725:16 February
2720:www.irs.gov
2700:16 February
2695:www.irs.gov
2661:16 February
2624:16 February
2619:www.irs.gov
2488:Switzerland
2478:South Korea
2428:Philippines
2408:Netherlands
2093:Switzerland
2088:South Korea
2058:Philippines
2053:Netherlands
1965:New Zealand
1687:Switzerland
1652:Philippines
1627:New Zealand
1622:Netherlands
1262:Ronen Palan
1000:User charge
819:Value-added
784:Consumption
696:Swiss Leaks
584:Single Malt
522:Tax shelter
512:Tax evasion
471:Tax farming
456:Tax shelter
372:Progressive
336:Optimal tax
237:Tax amnesty
232:Tax holiday
190:Tax bracket
175:Tax revenue
2548:References
2149:Azerbaijan
1879:April 2022
1838:Exemptions
1597:Kazakhstan
1482:Bangladesh
1477:Azerbaijan
1410:By country
1367:Temple tax
1337:Church tax
1220:ATA Carnet
1205:Free trade
1200:Tariff war
1128:Tax treaty
1009:Congestion
950:Land value
841:Eco-tariff
809:Television
765:Solidarity
745:Ad valorem
605:Tax havens
436:Tax shield
431:Tax refund
399:Collection
377:Regressive
252:Tax reform
71:newspapers
60:"Gift tax"
2592:cite book
2418:Nicaragua
1945:Australia
1940:Argentina
1871:talk page
1829:Valuation
1677:Sri Lanka
1642:Palestine
1602:Lithuania
1567:Indonesia
1552:Hong Kong
1472:Australia
1462:Argentina
1330:Religious
1118:Spahn tax
1113:Tobin tax
965:Pigouvian
883:Cigarette
856:Severance
789:Departure
597:Locations
550:Corporate
532:Smuggling
300:Economics
222:Tax shift
217:Deduction
207:Exemption
2899:Category
2883:29 April
2792:30 April
2507:Thailand
2448:Slovenia
2438:Portugal
2189:Colombia
2169:Botswana
2120:Country
2073:Slovenia
2063:Portugal
1975:Slovakia
1865:You may
1806:tax laws
1793:gift tax
1697:Tanzania
1662:Portugal
1637:Pakistan
1517:Colombia
1497:Bulgaria
1362:Leibzoll
1239:Academic
1232:Research
1050:Windfall
990:Turnover
970:Property
920:Georgist
866:Stumpage
861:Steering
846:Landfill
826:Dividend
750:Aviation
740:Per unit
735:Indirect
426:Tax lien
362:Tax rate
341:Theories
195:Flat tax
158:Policies
132:Taxation
101:May 2020
2771:irs.gov
2759:irs.gov
2641:irs.gov
2537:Vietnam
2388:Lebanon
2336:Ireland
2326:Iceland
2316:Hungary
2279:Germany
2259:Finland
2239:Ecuador
2219:Denmark
2199:Croatia
2159:Belgium
2129:Algeria
2038:Ireland
2028:Germany
2018:Finland
2013:Denmark
1998:Belgium
1950:Austria
1800:. Many
1717:Uruguay
1617:Namibia
1612:Morocco
1577:Ireland
1557:Iceland
1542:Germany
1532:Finland
1527:Denmark
1522:Croatia
1467:Armenia
1457:Algeria
1452:Albania
1099:(CCCTB)
960:Payroll
915:General
908:Tobacco
878:Alcohol
814:Tourist
760:Landing
492:General
227:Tax cut
185:Tax law
85:scholar
2580:
2517:Turkey
2398:Mexico
2378:Kosovo
2300:Greece
2269:France
2173:12.5%
2139:Angola
2068:Poland
2023:France
1980:Sweden
1970:Norway
1960:Cyprus
1955:Canada
1692:Taiwan
1682:Sweden
1667:Russia
1657:Poland
1632:Norway
1582:Israel
1547:Greece
1537:France
1507:Canada
1492:Brazil
1487:Bhutan
1382:Kharaj
1290:(ITEP)
1193:Export
1188:Import
1183:Tariff
1173:Custom
1060:Wealth
985:Surtax
980:Single
955:Luxury
940:Income
873:Excise
836:Carbon
730:Direct
617:(OFCs)
570:(BEPS)
282:Unions
212:Credit
87:
80:
73:
66:
58:
2458:Spain
2368:Japan
2358:Italy
2346:India
2289:Ghana
2179:Chile
2078:Spain
2048:Japan
2043:Italy
2033:India
2003:Chile
1820:Types
1802:gifts
1607:Malta
1592:Japan
1587:Italy
1562:India
1512:China
1397:Zakat
1392:Nisab
1387:Khums
1377:Jizya
1352:Tithe
1347:Teind
1308:(TJN)
1294:Oxfam
1166:Trade
1085:ATTAC
804:Stamp
799:Sales
794:Hotel
723:Types
92:JSTOR
78:books
2885:2021
2824:2019
2794:2021
2727:2024
2702:2024
2663:2024
2626:2024
2598:link
2578:ISBN
2541:10%
2531:40%
2521:30%
2482:50%
2472:25%
2462:34%
2422:15%
2412:40%
2392:45%
2372:55%
2340:33%
2320:18%
2283:50%
2273:60%
2243:35%
2233:27%
2223:15%
2193:10%
2183:25%
1647:Peru
1572:Iran
1314:(US)
1302:(US)
1296:(UK)
1178:Duty
1028:Toll
1023:GNSS
1019:Road
1014:Fuel
925:Gift
893:Meat
589:CAIA
367:Flat
64:news
2574:368
2511:5%
2432:6%
2362:8%
2253:5%
2203:4%
2133:5%
1502:BVI
1004:fee
995:Use
898:Sin
888:Fat
47:by
2901::
2876:.
2858:.
2840:.
2810:.
2735:^
2718:.
2693:.
2654:.
2617:.
2606:^
2594:}}
2590:{{
2576:.
2887:.
2862:.
2844:.
2826:.
2796:.
2746:.
2729:.
2704:.
2679:.
2665:.
2628:.
2600:)
2586:.
1892:)
1886:(
1881:)
1877:(
1863:.
1780:e
1773:t
1766:v
1021:/
1002:/
114:)
108:(
103:)
99:(
89:·
82:·
75:·
68:·
41:.
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