1885:. The indirect evidence may be drawn from the fact that developing countries have significantly lower direct-to-indirect tax ratio than developed countries given that choice of tax mix in developing countries is mainly based on administration and capacity issues. Developing countries used to heavily rely on trade taxes collected at centralized ports of entry into the country, which is associated with the relatively low cost of collection and enforcement. The relative importance of trade taxes in developing countries in recent years is on decrease due to trade liberalization, however, the drop of importance of indirect taxes in developing countries was partially offset by increases in the relative importance of domestic consumption taxes such as VAT. Empirical evidence suggests that income levels are associated with reduced reliance on expenditure taxes, countries with larger government size are more likely to rely more on direct taxes and that the countries prefer to use taxes for which there are relatively large tax bases available. At the same time, developing countries tend to have lower government size, which restricts them to have a more complex and efficient tax system, lower income levels in the country, and it is more practical for them to focus on taxing larger tax bases due to its lower administrative costs. Furthermore, different types of indirect taxes differ in terms of administrative costs. VAT, in which the large proportion of the revenue is generated by large corporations responsible for large part of the economy's values added has lower administrative costs than sales tax, in which the tax is imposed only at the final level in countless retail outlets of various sizes. Moreover, VAT is associated with relatively low administrative costs due to lower enforcement and collection costs due to the fact that VAT is collected throughout the production chain, which allows for the comparison of reported sales on each stage of the vertical production chain by the fiscal authority.
1853:
lower income spends on a good or service higher proportion of their income than an individual with higher income. For example, consider a good with $ 100 sales tax imposed on it. An individual with the income $ 10,000 pays 1% of their income as the tax while a poorer individual with income $ 5,000 pays 2% of their income. Moreover, the regressivity of indirect tax systems affects the total progressivity of tax systems of countries given the importance of indirect tax revenues in government budget and the degree of regressivity of the indirect tax system, which ranges among countries. Furthermore, the extent of regressive nature of an indirect tax depends on the type of indirect tax. Empirical evidence suggests that excise taxes are in general more regressive than VAT. This could be attributed to the fact that excise taxes are levied on goods such as alcohol, tobacco, and these goods comprise a higher share of budgets among poorer households, while at the same time, poorer households are likely to consume goods with reduced VAT rates given that in some countries there is a VAT deduction on necessities such as food and medicine. As a result of the regressive nature of indirect taxes and the fact that they tend to be unresponsive to economic conditions, they cannot act as
2094:
Consumers who pay for indirect taxes are often placed in the status of "vegetative" in the law and are not sensitive to their own taxpayer's rights, and the feeling of "tax pain" is not strong. . This largely explains why the actual burden on farmers is still not light after China's abolition of the agricultural tax. This is due to the increase in the cost of fertilizers and seeds. Farmers still have to pay for them, which has become the ultimate “negative tax” in the national tax system. "People" are related. Regarding this issue, Western countries do not include tax in the price of goods but list the tax separately on the consumption bill. The price is the price, and the tax is the tax so that consumers can clearly be taxpayers.
2150:
that have increased the consumption tax on alcohol are
Lithuania, Norway, and Tanzania. In addition, mineral oil consumption taxes have increased in China, Estonia, Finland, Gambia, Hungary, Norway, and Russia. Not only is the tax rate increasing, but the government is also levying new taxes. For example, a relatively new trend is the collection of excise taxes on health-related products (non-alcoholic beverages and tobacco products), such as fast food taxes and sugar taxes on “unhealthy” foods. In many countries, expenditures on health and welfare may be linked to taxes, and as the population ages and the pressure to increase government spending in these areas increases, these taxes may become more common.
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across states. The most recent trend is to apply sales and use taxes to trade intangible assets (remote access to electronic delivery software, digital music, and books). Similarly, the processing of designated IT services, including data processing, "cloud computing" and "information services", continues to face the scrutiny of national legislators. Many states have announced that they are considering expanding sales to cover a wider range of service transactions. Most notably, California lawmakers announced at the end of 2014 that they would tax almost all service transactions in the country (except for healthcare and education services) to offset the reduced personal income
1849:
falls totally on consumers, i.e., statutory and economic incidence are the same, is when the supply of a good is perfectly elastic and its demand is perfectly inelastic, which is, however, a very rare case. The shifting of the tax incidence may be both intentional and unintentional. In fact, economic subject may shift the tax burden to other economic subject by changing their market behavior. For example, tax imposed on the output of a firm's good may lead to higher consumer prices, reduced wages paid to firm's employees and reduced returns to firm's owners and shareholders or reduced supply of the good on the market, or any combination of mentioned consequences.
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states) and 19.2% (OECD member states), while only 19.5% and 17.5% before 2008 economic crisis. Average. Compared with previous years, European tax rates started to be surprisingly stable in 2015, although tax rates are still at a high level. Iceland reduced the standard tax rate from 25.5% to 24% (and the tax rebate rate increased from 7% to 11%), but some countries’ tax rates are increasing. Luxembourg's standard tax rate has increased from 15% to 17%. The main reason for the increase. And more countries will join the ranks of raising tax rates: Italy is considering raising tax rates, and
Portugal may follow suit.
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other taxes that distort production. Apart from generating revenue and reducing the consumption of goods creating negative externalities, excise taxes can be tailored to impose tax burdens on those who cause the negative externality or those who benefit from government services. Examples are petrol tax, argued to be user fees for the government provided roads, and tobacco tax, imposed on smokers who through smoking create a negative externality of consumption. The design of such excise tax determines the consequences. Two main types of excise taxes are
1873:(tax imposed as the percentage of the price of a good). Specific and ad valorem taxes have identical consequences in competitive markets apart from differences in compliance and enforcement. As for imperfectly competitive markets, such as the cigarette market, ad valorem taxes are arguably better as they automatically produce higher per-unit taxes when firms reduce production to increase prices, whereas specific taxes need to be readjusted in this case, which is administratively and legislatively difficult process.
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tax. France introduced a financial transaction tax in August 2012, and
Hungary implemented a 1% tax on paid services in January 2013. Italy subsequently imposed taxes on equity transfer derivatives and high-frequency trading in March 2013. However, 11 EU countries that will impose daily transaction taxes on stock and bond exchanges and derivative contract schemes (FTT) have further delayed their taxation. The 11 member states participating in the meeting have agreed to impose this tax in January 2016.
1759:
2090:"(Indirect tax) ostensibly imposes this kind of tax on someone, but in fact, that person can be compensated by damaging the interests of another person." Below, income tax and property tax, this kind of tax that cannot or is inconvenient for taxpayers to transfer the tax burden to others, are all typical direct taxes. Income tax includes personal income tax, corporate income tax, etc., and property tax includes property tax and inheritance tax, social security tax, etc.
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1782:(VAT) play the major role in this, with VAT being more commonly used around the world. The distinction between these two taxes is that sales tax is paid by the customer at the moment of purchase of the final good or service, whereas VAT is a multistage tax imposed on goods and services that is collected in parts at each stage of production and distribution of goods and services in proportion to the value added by each taxpaying entity.
1923:
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1801:. For instance, an excise tax imposed on a pack of cigarettes increases the price of cigarettes, which leads to decreased consumption of cigarettes, which leads to the reduction of health conditions caused by smoking and second-hand smoking. Moreover, the tax discourages the youth from taking up smoking as they have quite elastic price elasticity of cigarette demand.
2817:"The income tax... is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce. The income is not the subject of the tax; it is the basis for determining the amount of tax."--Former Treasury Department legislative draftsman F. Morse Hubbard in testimony before Congress in 1943
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huge effect on consumer behavior, because it allows consumers to buy all kinds of goods online without leaving home, and then allows them to purchase from abroad those already expropriated in China. Value-added tax services are used to avoid tax burdens. In the past few years, e-commerce has been the fastest growing in many countries.
2795:" tax upon gains, profits, and income an excise or duty, and not a direct tax, within the meaning of the constitution, and its imposition not, therefore, unconstitutional." United States Supreme Court, Springer v. U. S., 102 U.S. 586 (1881) (as summarized in Pollock v. Farmer's Loan & Trust, 158 U.S. 601, (1895))
2153:
In addition, the government is also trying to increase taxation on financial transactions, although this is not an international practice. Some countries have also strengthened the supervision and management of the banking industry. In Europe, the preferred method is to impose a financial transaction
2149:
The increase in higher indirect tax revenue is due to the truly global trend of increased consumption taxes. Tobacco excise taxes will increase in many countries, including
Denmark, Ecuador, Finland, Ghana, Malta, Ireland, the Netherlands, Norway, Russia, Slovenia, Sweden, and Tanzania. The countries
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Moreover, indirect taxes are usually associated with relatively lower administrative costs than direct taxes. In general, the administrative costs of tax system are determined by its complexity, and most costs associated with administering come from special provisions such as deductibility of certain
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through increasing price of the good and thus decreasing its consumption. Therefore, less revenue needs to be raised through other taxes, which could be more distortionary, to cover the market failure. The economy benefits from the reduced extent of the negative externality and from lower reliance on
1770:
show that the average indirect tax share of total tax revenue for all member countries in 2018 was 32.7% with standard deviation 7.9%. The member country with the highest share was Chile with 53.2% and at the other end was USA with 17.6%. The general trend in direct vs indirect tax ratio in total tax
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that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e.,
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is the sale of single-rate products. In order to keep up with the rapid development of the
Internet economy, many state and federal governments have successfully enacted legislation requiring "remote sellers" (suppliers who sell taxable goods to customers in other states) to collect and remit taxes
2211:
electronic service providers. These services are subject to tax management at the consumer's residence or residence (not the supplier's residence), which requires foreign service providers to register and pay VAT in the EU member states to which the consumer belongs. But not only can this change be
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Another important reason for this sustained development is that in the context of international tax competition and economic weakness, it is not allowed to levy more and more corporate or personal income taxes. Indirect taxes, by definition, are borne by consumers, do not depend on profits, and are
2102:
After the financial crisis, the governments of many countries still have strong funding needs. Whether it is financing the economic stimulus plan or gradually making up for the funding gap caused by the economic shock, indirect taxes have proven to be the first choice for income generation for many
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In countries that have already levied value-added tax/consumption tax, the average tax rate is increasing year by year, and this trend will continue. This upward trend is particularly significant in Europe and OECD countries, where the average standard value-added rate has reached 21.6% (EU member
1909:. In the United States, the federal income tax has been, since its inception on 1 July 1862, an indirect tax (more specifically an excise). During the 1940s, its application grew from a historical average of about 8% to around 90% of the population paying it as a measure to support the war effort.
1852:
Indirect taxes have a substantial regressive effect on the distribution of income since indirect tax is usually imposed on goods and services irrespective of consumer's income. In practice, the effective indirect tax rate is higher for individuals with lower income, meaning that an individual with
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and import duties, are also used to regulate quantity of imports and exports flowing in and out of the country. In case of imports, by tariff imposition the government protects domestic producers from foreign producers that may have lower production costs, and thus are able to sell their goods and
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To give an example that clearly undermines the indirect tax system is the rise of e-commerce. E-commerce can be defined as products or services that are traded through the
Internet. Since the 1990s, the Internet has been widely used, and the world has become a "click" world. This change has had a
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One of the characteristics of indirect taxes is that they are very closely related to economic conditions. Indirect taxes are usually subject to economic transactions, such as the sale of goods or the provision of labor services. Once the nature of these transactions or the method of transactions
2089:
and indirect tax is whether the tax burden can be passed on. Indirect taxes are levied on goods and services. They only indirectly target the public. With the circulation of goods, most of the turnover tax will be passed on to subsequent links. It is in this sense that the economist
Mueller said:
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of a concerned good or service. In case the good has an elastic demand and inelastic supply, the tax burden falls mainly on the producer of the good, whereas the burden of the good with an inelastic demand and elastic supply falls mainly on consumers. The only case when the burden of indirect tax
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According to the OECD's "Consumption Tax Trends, 2014", as of 1 January 2014, 164 countries in the world have levied value-added tax, of which Africa accounts for 46 countries, North
America 1 and Central America and the Caribbean There are 12 in South America, 28 in Asia, 51 in Europe, and 8 in
2093:
It is not difficult to see that the taxpayer of direct tax is also the actual payer of the tax. To a large extent, a direct tax is a direct deprivation of citizens' property rights, and its collection can more arouse citizens' feeling of "tax pain". Taxpayers of indirect taxes are not taxpayers.
2131:
In addition, the number of countries with "value-added tax" continues to grow, especially in emerging economies. On 1 January 2005, the
Bahamas introduced a value-added tax. On 1 April 2015, Malaysia introduced a value-added tax to replace the existing sales and service tax. Egypt introduced a
2203:
However, in most countries, there is no complete and unified plan for the collection of e-commerce taxes. In recent years, governments all over the world have realized that incomplete legislation has brought a huge loss of fiscal revenue, and have begun to actively implement new rules.
2786:"The whole body of internal revenue law in effect on January 2, 1939... has its ultimate origin in 164 separate enactments of Congress. The earliest of these was approved July 1, 1862; the latest, June 16, 1938."--Preamble to the 1939 Internal Revenue Code
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value-added tax law that will replace the existing general sales tax system. The tax reform plan entrusted by the Puerto Rico government to the research team will increase general fund revenue, simplify overall compliance and promote economic growth.
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An indirect tax is collected by an intermediary (such as a retail store) from the person (such as the consumer) who pays the tax included in the price of a purchased good. The intermediary later files a tax return and forwards the tax proceeds to
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revenue over past decades in developed countries shows an increase in direct tax share of total tax revenue. Although this trend is also observed in developing countries, the trend is less pronounced there than in developed countries.
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Such an important development means a huge change: it will cause distortions in competition between local and foreign suppliers and will have a major effect on VAT revenue, especially when it involves sales to end consumers (i.e.
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services at lower prices, driving domestic producers out of the market. After tariff imposition, imported goods become more expensive for domestic consumers, hence domestic producers are better-off than before tariff imposition.
1808:
in 1918. A hundred years later, the tax which was devised to be efficient and relatively simple to collect and enforce is, together with the goods and services tax (GST), now in place in over 140 countries globally.
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of indirect taxes is not clear, in fact, statutory (legal) incidence in most cases tells us nothing about economic (final) incidence. The incidence of indirect tax imposed on a good or service depends on
2199:
The country should formulate a corresponding system to collect taxes on imported goods, and such a system should not hinder taxation, and can provide consumers with high-quality and efficient products.
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For these enterprises to obtain services and intangible property from foreign suppliers, the state should check the use of reverse charging, self-assessment, or other equivalent institutions.
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1743:, which is collected directly by government from the persons (legal or natural) on whom it is imposed. Some commentators have argued that "a direct tax is one that cannot be charged by the
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OECD (2020), Revenue
Statistics 2020, Chapter 1: Tax revenue trends 1965 - 2019, Table 1.1, Last update 26-Nov-2020. Organisation for Economic Co-operation and Development.
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years and will continue to be so in the future. The large number of advocates who promote the shift from direct to indirect taxes can explain this trend, such as the
2043:
1860:
Indirect taxes, specifically excise taxes, are attractive because they have a corrective nature. Such taxes raise revenue and at the same time they correct a
2207:
Recent examples of how the digital economy affects value-added tax laws include the EU's changes to the new regulations promulgated on 1 January 2015, for
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Oceania. As a result, only a few countries have levied a retail tax, which is a tax on a single link of goods and services borne by the final consumer.
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Martinez-Vazquez, Jorge; Vulovic, Violeta; Liu, Yongzheng (2010). "Direct versus Indirect Taxation: Trends, Theory and Economic Significance".
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Sharbaugh, Michael S.; Althouse, Andrew D.; Thoma, Floyd W.; Lee, Joon S.; Figueredo, Vincent M.; Mulukutla, Suresh R. (20 September 2018).
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2407:"Impact of cigarette taxes on smoking prevalence from 2001-2015: A report using the Behavioral and Risk Factor Surveillance Survey (BRFSS)"
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The rules of consumption tax for cross-border trade should be determined by the taxation of the jurisdiction where the consumption occurs.
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OECD (2020), Revenue Statistics 2020. Chapter 1: Tax revenue trends 1965-2018. Organisation for Economic Co-operation and Development.
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OECD (2020), Revenue Statistics 2020, Chapter 1: Tax revenue trends 1965-2018. Organisation for Economic Co-operation and Development.
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Schenk, Alan; Oldman, Oliver (2007). "Chapter 1: Survey of Taxes on Consumption and Income, and Introduction to Value Added Tax".
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the effect and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect.
2546:"How regressive are indirect taxes? A microsimulation analysis for five European countries: How Regressive Are Indirect Taxes?"
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219:
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2826:"Income Equality in the United States 1913 to 1958", Thomas Picketty, EHES, Paris, and Emmanual Saez, UC Berkeley and NBER
1995:
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1967:
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felt in the EU, but similar rules may also soon be introduced in Albania, Angola, Japan, South Africa, and South Korea.
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668:
180:
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2014:
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17:
2115:(VAT) has the least effect on economic growth, while corporate income tax has a negative effect on economic growth.
1974:
1952:
1774:
Indirect taxes have several uses, the most prominent one (same as for direct taxes) is to raise government revenue.
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Indirect taxes constitute a significant proportion of total tax revenue raised by the government. Data published by
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471:
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1906:
653:
249:
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https://www.oecd-ilibrary.org/sites/213bafbd-en/index.html?itemId=/content/component/213bafbd-en#tablegrp-d1e314
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For the purpose of consumption tax, the supply of digital products should not be regarded as a commodity supply.
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1948:
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The United States faces special challenges in this regard. For the United States, most of its own consumption
1981:
1944:
1615:
574:
43:
1313:
604:
2619:
2394:. International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
1804:
The concept of value-added tax (VAT) as an indirect tax was the brainchild of a German industrialist, Dr.
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1963:
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1841:
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1805:
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transactions). The international community responded quickly to this new reality, and in 1998, the
1933:
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993:
477:
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that states a Knowledge editor's personal feelings or presents an original argument about a topic.
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The international community should reach a consensus on supply and consumption in a jurisdiction.
1937:
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190:
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1500:
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1380:
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555:
374:
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limited by the economic situation. Indirect taxes mainly generate more income in three ways:
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of GDP per capita with purchasing power parity (PPP) is explained in 0 % by tax revenue.
1580:
1505:
1470:
1455:
1375:
1365:
609:
529:
524:
445:
2864:
Taxation and Electronic Commerce: Implementing the Ottawa Taxation Framework Conditions,1998
2804:"axation on income in its nature an excise...", A unanimous United States Supreme Court in
2589:"Modelling the redistributive impact of indirect taxes in Europe: an application of EUROMOD"
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1854:
1600:
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1400:
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244:
105:
1988:
8:
2505:"A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries"
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430:
68:
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2050:
2749:
2720:"The collection efficiency of the Value Added Tax: Theory and international evidence"
2679:
2639:
2620:"Government size and automatic stabilizers: international and intranational evidence"
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Decoster, André; Loughrey, Jason; O'Donoghue, Cathal; Verwerft, Dirk (March 2010).
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1081:
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1026:
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Office of Tax Policy Research, Ross School of Business, University of Michigan, MI
1785:
Apart from the role in raising government revenue, indirect taxes, in the form of
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2224:. Of course, if you want these measures to succeed, it depends on the situation.
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2111:), and the European Commission. Some international studies have shown that
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with the return. In this sense, the term indirect tax is contrasted with a
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893:
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2591:. Institute for Social and Economic Research (ISER), University of Essex.
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categories of expenditures, which is typical for direct taxes such as
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are used to reduce the consumption of goods and services that create
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1021:
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Economics of the public sector: Fourth international student edition
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2473:"International Indirect tax guide, Article on grantthornton.global"
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2107:(IMF), the Organization for Economic Cooperation and Development (
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O'Donoghue, Cathal; Baldini, Massimo; Mantovani, Daniela (2004).
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2511:. OECD Social, Employment and Migration Working Papers: 13–16.
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The Journal of International Trade & Economic Development
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2281:(1st ed.). Cambridge University Press. pp. 5, 23.
2678:(4th ed.). WW Norton & Company. pp. 518–519.
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International Center for Public Policy Working Paper Series
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The increase in the value-added tax rate of consumption tax
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personal reflection, personal essay, or argumentative essay
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changes, indirect taxes will quickly be greatly affected.
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Aizenman, Joshua; Jinjarak, Yothin (1 September 2008).
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Indirect taxes are adapting to new economic conditions
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Expansion of value-added tax or consumption tax system
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Four trends to construct global indirect tax pattern
1000:
European Union Common Consolidated Corporate Tax Base
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Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916)
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1869:(tax imposed as fixed amount of money per unit) and
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1889:"Indirect tax" in the U.S. constitutional law sense
1913:The difference between direct tax and indirect tax
1747:to someone else, whereas an indirect tax can be."
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1857:within the economy, unlike some of direct taxes.
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2674:Stiglitz, Joseph E.; Rosengard, Jay K. (2015).
2618:Fatás, Antonio; Mihov, Ilian (1 October 2001).
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2509:OECD Social, Employment and Migration Papers
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2847:https://www.shui5.cn/article/41/116655.html
1951:. Unsourced material may be challenged and
1793:Furthermore, indirect taxes in the form of
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2085:The main criterion to distinguish between
1897:has a different meaning in the context of
1823:, from indirect taxes. For this data, the
1754:Trends in Tax Structures in OECD Countries
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2550:Journal of Policy Analysis and Management
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2073:Learn how and when to remove this message
2015:Learn how and when to remove this message
1192:Institute on Taxation and Economic Policy
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2279:Value Added Tax: A Comparative Approach
2179:member states unanimously adopted the "
1762:Tax structure per OECD country in 2018.
14:
2873:
2701:Hines Jr, J. R. (2007). Excise taxes.
2502:
2479:from the original on 19 September 2020
2768:from the original on 12 November 2023
2713:
2711:
2697:
2695:
2669:
2667:
2665:
2568:from the original on 12 November 2023
2498:
2496:
2494:
2385:
2383:
2381:
2379:
2353:https://doi.org/10.1787/888934209457
2341:https://doi.org/10.1787/888934209457
2272:
2270:
2181:Ottawa Taxation Framework Conditions
2026:
1949:adding citations to reliable sources
1916:
24:
2708:
2692:
2662:
2650:from the original on 24 April 2021
2624:Journal of International Economics
2599:from the original on 24 April 2021
2525:from the original on 24 April 2021
25:
2892:
2491:
2376:
2267:
2098:The development of indirect taxes
1832:Characteristics of indirect taxes
1007:Global minimum corporate tax rate
2031:
1921:
1846:price elasticity of supply (PES)
1842:price elasticity of demand (PED)
1650:
1638:
472:Base erosion and profit shifting
42:
2858:
2839:
2820:
2811:
2798:
2789:
2780:
2611:
2580:
2537:
2244:Income tax in the United States
1907:excise tax in the United States
250:Optimal capital income taxation
2465:
2398:
2357:
2345:
2333:
2295:
2249:United Kingdom corporation tax
1330:List of countries by tax rates
13:
1:
2636:10.1016/S0022-1996(01)00093-9
2503:Warren, Neil (26 June 2008).
2260:
2145:The growth of consumption tax
755:Natural resources consumption
2593:EUROMOD Working Paper Series
2432:10.1371/journal.pone.0204416
605:United States as a tax haven
7:
2317:Financial Dictionary Online
2227:
2105:International Monetary Fund
1899:American Constitutional law
10:
2897:
2183:" on e-commerce taxation:
519:Offshore financial centres
409:Repatriation tax avoidance
2736:10.1080/09638190802137059
984:Financial transaction tax
74:Property tax equalization
1335:Tax revenue to GDP ratio
994:Currency transaction tax
575:Liechtenstein tax affair
1042:Permanent establishment
1037:Exchange of Information
540:Financial Secrecy Index
191:Medical savings account
2053:by rewriting it in an
1883:corporate income taxes
1828:
1819:revenue, in % of
1799:negative externalities
1763:
1755:
937:Vehicle miles traveled
556:Ireland as a tax haven
370:Private tax collection
1855:automatic stabilizers
1815:
1761:
1753:
610:Panama as a tax haven
562:Ireland v. Commission
530:Conduit and sink OFCs
525:Offshore magic circle
446:Unreported employment
2518:10.1787/241103736767
2239:Financial repression
1945:improve this section
1606:United Arab Emirates
1348:Individual Countries
1057:Foreign revenue rule
849:Inheritance (estate)
568:Leprechaun economics
2423:2018PLoSO..1304416S
1806:Wilhelm von Siemens
1645:Business portal
1340:Tax rates in Europe
1210:Tax Justice Network
1156:Dhammika Dharmapala
659:Airport improvement
467:Transfer mispricing
258:Distribution of Tax
30:Part of a series on
2852:2021-04-30 at the
2833:2014-06-03 at the
2595:. No. EM7/01: 20.
2370:2022-01-14 at the
2326:2008-08-21 at the
2311:2008-06-10 at the
2055:encyclopedic style
2042:is written like a
1829:
1817:General government
1764:
1756:
1246:Eight per thousand
1161:James R. Hines Jr.
1052:European Union FTT
69:Government revenue
2562:10.1002/pam.20494
2533:– via OECD.
2302:Britannica Online
2288:978-0-521-85112-1
2083:
2082:
2075:
2025:
2024:
2017:
1999:
1693:
1692:
1628:
1627:
1224:
1223:
1216:Tax Policy Center
959:Negative (income)
735:Environmental tax
617:
616:
535:Financial centres
355:Tax investigation
293:
292:
161:Tax harmonization
18:Indirect taxation
16:(Redirected from
2888:
2865:
2862:
2856:
2843:
2837:
2824:
2818:
2815:
2809:
2802:
2796:
2793:
2787:
2784:
2778:
2777:
2775:
2773:
2747:
2715:
2706:
2699:
2690:
2689:
2671:
2660:
2659:
2657:
2655:
2615:
2609:
2608:
2606:
2604:
2584:
2578:
2577:
2575:
2573:
2541:
2535:
2534:
2532:
2530:
2520:
2500:
2489:
2488:
2486:
2484:
2469:
2463:
2462:
2452:
2434:
2402:
2396:
2395:
2387:
2374:
2361:
2355:
2349:
2343:
2337:
2331:
2299:
2293:
2292:
2274:
2078:
2071:
2067:
2064:
2058:
2035:
2034:
2027:
2020:
2013:
2009:
2006:
2000:
1998:
1957:
1925:
1917:
1685:
1678:
1671:
1657:Money portal
1655:
1654:
1653:
1643:
1642:
1319:
1318:
1140:
1139:
1047:Transfer pricing
1027:Tax equalization
1001:
944:Corporate profit
580:Luxembourg Leaks
514:Corporate havens
393:
392:
209:
208:
46:
27:
26:
21:
2896:
2895:
2891:
2890:
2889:
2887:
2886:
2885:
2871:
2870:
2869:
2868:
2863:
2859:
2854:Wayback Machine
2844:
2840:
2835:Wayback Machine
2825:
2821:
2816:
2812:
2803:
2799:
2794:
2790:
2785:
2781:
2771:
2769:
2716:
2709:
2700:
2693:
2686:
2672:
2663:
2653:
2651:
2616:
2612:
2602:
2600:
2585:
2581:
2571:
2569:
2542:
2538:
2528:
2526:
2501:
2492:
2482:
2480:
2471:
2470:
2466:
2417:(9): e0204416.
2403:
2399:
2388:
2377:
2372:Wayback Machine
2362:
2358:
2350:
2346:
2338:
2334:
2328:Wayback Machine
2313:Wayback Machine
2300:
2296:
2289:
2275:
2268:
2263:
2254:Value-added tax
2230:
2160:
2113:value-added tax
2100:
2079:
2068:
2062:
2059:
2051:help improve it
2048:
2036:
2032:
2021:
2010:
2004:
2001:
1958:
1956:
1942:
1926:
1915:
1891:
1834:
1780:value-added tax
1720:consumption tax
1712:value-added tax
1696:
1689:
1651:
1649:
1637:
1630:
1629:
1316:
1306:
1305:
1261:Fiscus Judaicus
1236:
1226:
1225:
1184:Advocacy groups
1137:
1129:
1128:
1119:Trade agreement
1114:Free-trade zone
1072:
1062:
1061:
999:
979:
969:
968:
629:
619:
618:
590:Paradise Papers
431:Debtors' prison
390:
380:
379:
350:Tax preparation
310:Revenue service
305:
295:
294:
206:
196:
195:
176:Double taxation
171:Tax withholding
166:Tax competition
84:Non-tax revenue
64:
23:
22:
15:
12:
11:
5:
2894:
2884:
2883:
2867:
2866:
2857:
2838:
2819:
2810:
2797:
2788:
2779:
2730:(3): 391–410.
2707:
2691:
2685:978-0393925227
2684:
2661:
2610:
2579:
2556:(2): 326–350.
2536:
2490:
2464:
2397:
2375:
2356:
2344:
2332:
2294:
2287:
2265:
2264:
2262:
2259:
2258:
2257:
2251:
2246:
2241:
2236:
2229:
2226:
2201:
2200:
2197:
2194:
2191:
2188:
2159:
2156:
2147:
2146:
2138:
2137:
2125:
2124:
2099:
2096:
2081:
2080:
2039:
2037:
2030:
2023:
2022:
1964:"Indirect tax"
1929:
1927:
1920:
1914:
1911:
1890:
1887:
1871:ad valorem tax
1862:market failure
1833:
1830:
1694:
1691:
1690:
1688:
1687:
1680:
1673:
1665:
1662:
1661:
1660:
1659:
1647:
1632:
1631:
1626:
1625:
1624:
1623:
1618:
1613:
1611:United Kingdom
1608:
1603:
1598:
1593:
1588:
1583:
1578:
1573:
1568:
1563:
1558:
1553:
1548:
1543:
1538:
1533:
1528:
1523:
1518:
1513:
1508:
1503:
1498:
1493:
1488:
1483:
1478:
1473:
1468:
1463:
1458:
1453:
1448:
1443:
1438:
1433:
1428:
1423:
1418:
1413:
1408:
1403:
1398:
1393:
1388:
1383:
1378:
1373:
1368:
1363:
1358:
1350:
1349:
1345:
1344:
1343:
1342:
1337:
1332:
1324:
1323:
1317:
1312:
1311:
1308:
1307:
1304:
1303:
1298:
1293:
1288:
1283:
1278:
1273:
1268:
1263:
1258:
1253:
1248:
1243:
1237:
1232:
1231:
1228:
1227:
1222:
1221:
1220:
1219:
1213:
1207:
1204:Tax Foundation
1201:
1195:
1186:
1185:
1181:
1180:
1179:
1178:
1176:Gabriel Zucman
1173:
1168:
1163:
1158:
1153:
1151:Mihir A. Desai
1145:
1144:
1138:
1135:
1134:
1131:
1130:
1127:
1126:
1121:
1116:
1111:
1106:
1101:
1100:
1099:
1094:
1084:
1079:
1073:
1068:
1067:
1064:
1063:
1060:
1059:
1054:
1049:
1044:
1039:
1034:
1029:
1024:
1019:
1014:
1012:Robin Hood tax
1009:
1004:
996:
991:
986:
980:
975:
974:
971:
970:
967:
966:
961:
956:
951:
949:Excess profits
946:
941:
940:
939:
934:
929:
920:
915:
901:
896:
891:
886:
881:
876:
871:
866:
861:
856:
851:
846:
841:
836:
834:Gross receipts
831:
826:
821:
816:
815:
814:
809:
804:
799:
794:
789:
784:
774:
773:
772:
767:
762:
757:
752:
747:
742:
732:
727:
726:
725:
720:
715:
710:
705:
700:
695:
685:
684:
683:
673:
672:
671:
666:
661:
651:
646:
641:
636:
630:
625:
624:
621:
620:
615:
614:
613:
612:
607:
602:
597:
592:
587:
585:Offshore Leaks
582:
577:
572:
571:
570:
565:
550:
549:
548:Major examples
545:
544:
543:
542:
537:
532:
527:
522:
516:
511:
503:
502:
498:
497:
496:
495:
490:
485:
483:Dutch Sandwich
480:
475:
469:
464:
456:
455:
451:
450:
449:
448:
443:
438:
433:
428:
423:
421:Tax resistance
418:
413:
412:
411:
398:
397:
391:
386:
385:
382:
381:
378:
377:
372:
367:
362:
357:
352:
347:
342:
337:
332:
327:
325:Taxable income
322:
320:Tax assessment
317:
312:
306:
301:
300:
297:
296:
291:
290:
289:
288:
283:
278:
273:
268:
260:
259:
255:
254:
253:
252:
247:
242:
237:
232:
227:
222:
214:
213:
212:General Theory
207:
202:
201:
198:
197:
194:
193:
188:
183:
181:Representation
178:
173:
168:
163:
158:
153:
148:
143:
138:
133:
128:
123:
118:
113:
108:
103:
102:
101:
91:
86:
81:
76:
71:
65:
60:
59:
56:
55:
48:
47:
39:
38:
32:
31:
9:
6:
4:
3:
2:
2893:
2882:
2881:Taxes by type
2879:
2878:
2876:
2861:
2855:
2851:
2848:
2842:
2836:
2832:
2829:
2823:
2814:
2807:
2801:
2792:
2783:
2767:
2763:
2759:
2755:
2751:
2746:
2741:
2737:
2733:
2729:
2725:
2721:
2714:
2712:
2704:
2698:
2696:
2687:
2681:
2677:
2670:
2668:
2666:
2649:
2645:
2641:
2637:
2633:
2629:
2625:
2621:
2614:
2598:
2594:
2590:
2583:
2567:
2563:
2559:
2555:
2551:
2547:
2540:
2524:
2519:
2514:
2510:
2506:
2499:
2497:
2495:
2478:
2474:
2468:
2460:
2456:
2451:
2446:
2442:
2438:
2433:
2428:
2424:
2420:
2416:
2412:
2408:
2401:
2393:
2386:
2384:
2382:
2380:
2373:
2369:
2366:
2360:
2354:
2348:
2342:
2336:
2329:
2325:
2322:
2319:, Article on
2318:
2314:
2310:
2307:
2304:, Article on
2303:
2298:
2290:
2284:
2280:
2273:
2271:
2266:
2255:
2252:
2250:
2247:
2245:
2242:
2240:
2237:
2235:
2232:
2231:
2225:
2223:
2218:
2213:
2210:
2205:
2198:
2195:
2192:
2189:
2186:
2185:
2184:
2182:
2178:
2174:
2168:
2164:
2155:
2151:
2144:
2143:
2142:
2135:
2134:
2133:
2129:
2122:
2121:
2120:
2116:
2114:
2110:
2106:
2095:
2091:
2088:
2077:
2074:
2066:
2056:
2052:
2046:
2045:
2040:This section
2038:
2029:
2028:
2019:
2016:
2008:
1997:
1994:
1990:
1987:
1983:
1980:
1976:
1973:
1969:
1966: –
1965:
1961:
1960:Find sources:
1954:
1950:
1946:
1940:
1939:
1935:
1930:This section
1928:
1924:
1919:
1918:
1910:
1908:
1904:
1900:
1896:
1886:
1884:
1880:
1874:
1872:
1868:
1863:
1858:
1856:
1850:
1847:
1843:
1838:
1837:Tax incidence
1826:
1822:
1818:
1814:
1810:
1807:
1802:
1800:
1796:
1791:
1788:
1783:
1781:
1777:
1772:
1769:
1760:
1752:
1748:
1746:
1742:
1738:
1732:
1729:
1725:
1721:
1717:
1713:
1709:
1705:
1701:
1686:
1681:
1679:
1674:
1672:
1667:
1666:
1664:
1663:
1658:
1648:
1646:
1641:
1636:
1635:
1634:
1633:
1622:
1619:
1617:
1616:United States
1614:
1612:
1609:
1607:
1604:
1602:
1599:
1597:
1594:
1592:
1589:
1587:
1584:
1582:
1579:
1577:
1574:
1572:
1569:
1567:
1564:
1562:
1559:
1557:
1554:
1552:
1549:
1547:
1544:
1542:
1539:
1537:
1534:
1532:
1529:
1527:
1524:
1522:
1519:
1517:
1514:
1512:
1509:
1507:
1504:
1502:
1499:
1497:
1494:
1492:
1489:
1487:
1484:
1482:
1479:
1477:
1474:
1472:
1469:
1467:
1464:
1462:
1459:
1457:
1454:
1452:
1449:
1447:
1444:
1442:
1439:
1437:
1434:
1432:
1429:
1427:
1424:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
1404:
1402:
1399:
1397:
1394:
1392:
1389:
1387:
1384:
1382:
1379:
1377:
1374:
1372:
1369:
1367:
1364:
1362:
1359:
1357:
1354:
1353:
1352:
1351:
1347:
1346:
1341:
1338:
1336:
1333:
1331:
1328:
1327:
1326:
1325:
1322:All Countries
1321:
1320:
1315:
1310:
1309:
1302:
1299:
1297:
1294:
1292:
1289:
1287:
1284:
1282:
1279:
1277:
1276:Tolerance tax
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
1252:
1249:
1247:
1244:
1242:
1239:
1238:
1235:
1230:
1229:
1217:
1214:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1189:
1188:
1187:
1183:
1182:
1177:
1174:
1172:
1169:
1167:
1164:
1162:
1159:
1157:
1154:
1152:
1149:
1148:
1147:
1146:
1142:
1141:
1133:
1132:
1125:
1122:
1120:
1117:
1115:
1112:
1110:
1107:
1105:
1102:
1098:
1095:
1093:
1090:
1089:
1088:
1085:
1083:
1080:
1078:
1075:
1074:
1071:
1066:
1065:
1058:
1055:
1053:
1050:
1048:
1045:
1043:
1040:
1038:
1035:
1033:
1030:
1028:
1025:
1023:
1020:
1018:
1015:
1013:
1010:
1008:
1005:
1002:
997:
995:
992:
990:
987:
985:
982:
981:
978:
977:International
973:
972:
965:
962:
960:
957:
955:
952:
950:
947:
945:
942:
938:
935:
933:
930:
928:
924:
921:
919:
916:
914:
911:
910:
909:
905:
902:
900:
897:
895:
892:
890:
887:
885:
882:
880:
879:Resource rent
877:
875:
872:
870:
867:
865:
862:
860:
857:
855:
852:
850:
847:
845:
842:
840:
837:
835:
832:
830:
827:
825:
822:
820:
817:
813:
810:
808:
805:
803:
800:
798:
795:
793:
790:
788:
785:
783:
780:
779:
778:
775:
771:
768:
766:
763:
761:
758:
756:
753:
751:
748:
746:
743:
741:
738:
737:
736:
733:
731:
728:
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676:Capital gains
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595:Panama Papers
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494:
491:
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462:Tax inversion
460:
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417:
414:
410:
407:
406:
405:
404:Tax avoidance
402:
401:
400:
399:
395:
394:
389:
388:Noncompliance
384:
383:
376:
373:
371:
368:
366:
365:Tax collector
363:
361:
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356:
353:
351:
348:
346:
345:Tax residence
343:
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333:
331:
328:
326:
323:
321:
318:
316:
315:Revenue stamp
313:
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299:
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287:
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230:Tax incidence
228:
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225:Excess burden
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151:Tax incentive
149:
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146:Tax advantage
144:
142:
139:
137:
134:
132:
129:
127:
124:
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119:
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114:
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109:
107:
106:Tax threshold
104:
100:
97:
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92:
90:
87:
85:
82:
80:
77:
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72:
70:
67:
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63:
58:
57:
54:
53:fiscal policy
51:An aspect of
50:
49:
45:
41:
40:
37:
34:
33:
29:
28:
19:
2860:
2841:
2822:
2813:
2800:
2791:
2782:
2770:. Retrieved
2727:
2723:
2702:
2675:
2652:. Retrieved
2630:(1): 16–18.
2627:
2623:
2613:
2601:. Retrieved
2592:
2582:
2570:. Retrieved
2553:
2549:
2539:
2527:. Retrieved
2508:
2481:. Retrieved
2467:
2414:
2410:
2400:
2391:
2359:
2347:
2335:
2321:Direct taxes
2316:
2301:
2297:
2278:
2214:
2206:
2202:
2169:
2165:
2161:
2152:
2148:
2139:
2130:
2126:
2117:
2101:
2092:
2084:
2069:
2060:
2041:
2011:
2002:
1992:
1985:
1978:
1971:
1959:
1943:Please help
1931:
1895:indirect tax
1894:
1892:
1875:
1867:specific tax
1859:
1851:
1835:
1803:
1795:excise taxes
1792:
1784:
1773:
1765:
1733:
1708:per unit tax
1700:indirect tax
1699:
1697:
1576:South Africa
1171:Joel Slemrod
839:Hypothecated
807:Sugary drink
681:Expatriation
638:
560:
478:Double Irish
441:Black market
286:Proportional
235:Laffer curve
220:Price effect
2745:10419/83884
2483:19 November
2315:. See also
2063:August 2022
2005:August 2022
1702:(such as a
1695:Type of tax
1591:Switzerland
1556:Philippines
1531:New Zealand
1526:Netherlands
1166:Ronen Palan
904:User charge
723:Value-added
688:Consumption
600:Swiss Leaks
488:Single Malt
426:Tax shelter
416:Tax evasion
375:Tax farming
360:Tax shelter
276:Progressive
240:Optimal tax
141:Tax amnesty
136:Tax holiday
94:Tax bracket
79:Tax revenue
2705:. pp. 1-2.
2261:References
2234:Direct tax
2087:direct tax
1975:newspapers
1903:direct tax
1741:direct tax
1737:government
1501:Kazakhstan
1386:Bangladesh
1381:Azerbaijan
1314:By country
1271:Temple tax
1241:Church tax
1124:ATA Carnet
1109:Free trade
1104:Tariff war
1032:Tax treaty
913:Congestion
854:Land value
745:Eco-tariff
713:Television
669:Solidarity
649:Ad valorem
509:Tax havens
340:Tax shield
335:Tax refund
303:Collection
281:Regressive
156:Tax reform
2754:0963-8199
2644:0022-1996
2441:1932-6203
1932:does not
1893:The term
1776:Sales tax
1704:sales tax
1581:Sri Lanka
1546:Palestine
1506:Lithuania
1471:Indonesia
1456:Hong Kong
1376:Australia
1366:Argentina
1234:Religious
1022:Spahn tax
1017:Tobin tax
869:Pigouvian
787:Cigarette
760:Severance
693:Departure
501:Locations
454:Corporate
436:Smuggling
204:Economics
126:Tax shift
121:Deduction
111:Exemption
2875:Category
2850:Archived
2831:Archived
2772:24 April
2766:Archived
2762:56271943
2654:24 April
2648:Archived
2603:24 April
2597:Archived
2572:24 April
2566:Archived
2529:24 April
2523:Archived
2477:Archived
2459:30235354
2411:PLOS ONE
2368:Archived
2324:Archived
2309:Archived
2306:Taxation
2228:See also
2222:tax rate
1879:personal
1825:variance
1745:taxpayer
1601:Tanzania
1566:Portugal
1541:Pakistan
1421:Colombia
1401:Bulgaria
1266:Leibzoll
1143:Academic
1136:Research
954:Windfall
894:Turnover
874:Property
824:Georgist
770:Stumpage
765:Steering
750:Landfill
730:Dividend
654:Aviation
644:Per unit
639:Indirect
330:Tax lien
266:Tax rate
245:Theories
99:Flat tax
62:Policies
36:Taxation
2828:page 65
2450:6147505
2419:Bibcode
2049:Please
1989:scholar
1953:removed
1938:sources
1787:tariffs
1726:) is a
1621:Uruguay
1521:Namibia
1516:Morocco
1481:Ireland
1461:Iceland
1446:Germany
1436:Finland
1431:Denmark
1426:Croatia
1371:Armenia
1361:Algeria
1356:Albania
1003:(CCCTB)
864:Payroll
819:General
812:Tobacco
782:Alcohol
718:Tourist
664:Landing
396:General
131:Tax cut
89:Tax law
2760:
2752:
2682:
2642:
2457:
2447:
2439:
2285:
1991:
1984:
1977:
1970:
1962:
1901:: see
1724:tariff
1716:excise
1596:Taiwan
1586:Sweden
1571:Russia
1561:Poland
1536:Norway
1486:Israel
1451:Greece
1441:France
1411:Canada
1396:Brazil
1391:Bhutan
1286:Kharaj
1194:(ITEP)
1097:Export
1092:Import
1087:Tariff
1077:Custom
964:Wealth
889:Surtax
884:Single
859:Luxury
844:Income
777:Excise
740:Carbon
634:Direct
521:(OFCs)
474:(BEPS)
186:Unions
116:Credit
2758:S2CID
2256:(VAT)
1996:JSTOR
1982:books
1722:, or
1718:tax,
1511:Malta
1496:Japan
1491:Italy
1466:India
1416:China
1301:Zakat
1296:Nisab
1291:Khums
1281:Jizya
1256:Tithe
1251:Teind
1212:(TJN)
1198:Oxfam
1070:Trade
989:ATTAC
708:Stamp
703:Sales
698:Hotel
627:Types
2774:2021
2750:ISSN
2680:ISBN
2656:2021
2640:ISSN
2605:2021
2574:2021
2531:2021
2485:2018
2455:PMID
2437:ISSN
2283:ISBN
2177:OECD
2109:OECD
1968:news
1936:any
1934:cite
1905:and
1881:and
1844:and
1778:and
1768:OECD
1551:Peru
1476:Iran
1218:(US)
1206:(US)
1200:(UK)
1082:Duty
932:Toll
927:GNSS
923:Road
918:Fuel
829:Gift
797:Meat
493:CAIA
271:Flat
2740:hdl
2732:doi
2632:doi
2558:doi
2513:doi
2445:PMC
2427:doi
2217:tax
2209:B2C
2173:B2C
1947:by
1821:GDP
1728:tax
1698:An
1406:BVI
908:fee
899:Use
802:Sin
792:Fat
2877::
2764:.
2756:.
2748:.
2738:.
2728:17
2726:.
2722:.
2710:^
2694:^
2664:^
2646:.
2638:.
2628:55
2626:.
2622:.
2564:.
2554:29
2552:.
2548:.
2521:.
2507:.
2493:^
2475:.
2453:.
2443:.
2435:.
2425:.
2415:13
2413:.
2409:.
2378:^
2269:^
1714:,
1710:,
1706:,
2808:"
2776:.
2742::
2734::
2688:.
2658:.
2634::
2607:.
2576:.
2560::
2515::
2487:.
2461:.
2429::
2421::
2330:.
2291:.
2076:)
2070:(
2065:)
2061:(
2057:.
2018:)
2012:(
2007:)
2003:(
1993:·
1986:·
1979:·
1972:·
1955:.
1941:.
1684:e
1677:t
1670:v
925:/
906:/
20:)
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