Tax credit - Knowledge

110: 2286:

students by providing a maximum benefit up to $ 2,500 per student, 100 percent of their first $ 2,000 in tuition and 25 percent of the next $ 2,000, expanding the income range over which taxpayers can claim a credit, and making the credit partially refundable. Critics have complained that complexity and restrictions on eligibility make the actual benefits per post-secondary student much lower than the theoretical maximum, and that even with tax credits, higher education remains tax-disadvantaged compared to other investments.

36: 1718: 2316:(VAT) in some jurisdictions upon billing or being paid by customers. Where these providers use goods or services provided by others, they may have paid VAT to other providers. Most VAT systems allow the amount of such VAT paid or considered paid to be used to offset VAT payments due, generally referred to as an input credit. Some systems allow the excess of input credits over VAT obligations to be refunded after a period of time. 1706: 2191:(< 100 kW) are eligible for credit of 30% of the cost of development, with no maximum credit limit; there is a 10% credit for geothermal, microturbines (< 2 MW) and combined heat and power plants (< 50 MW). The ITC is generated at the time the qualifying facility is placed in service. Benefits are derived from the ITC, accelerated depreciation, and cash flow over a 6-8 year period. 2050:: Parents of children who are under age 17 at the end of the tax year may qualify for a credit up to $ 1,000 per qualifying child. The credit is a dollar-for-dollar reduction of tax liability, and may be listed on Line 51 of Form 1040. For every $ 1,000 of adjusted gross income above the threshold limit ($ 110,000 for married joint filers; $ 75,000 for single filers), the amount of the credit decreases by $ 50. 1857:). However, payments may stop if account details are not provided. A minimum level of Child Tax Credits is payable to all individuals or couples with children, up to a certain income limit. The actual amount of Child Tax Credits that a person may receive depended on these factors: the level of their income, the number of children they have, whether the children are receiving 1936:: this refundable credit is granted for a percentage of income earned by a low income individual. The credit is calculated and capped based on the number of qualifying children, if any. This credit is indexed for inflation and phased out for incomes above a certain amount. For 2016, the maximum credit was $ 6,269 for taxpayers with three or more qualifying children. 2238:, created in the 1986 Tax Reform Act, the U.S. Treasury Department allocates tax credits to each state based on that states population. These credits are then awarded to developers who, together with an equity partner, develop and maintain apartments as affordable units. Benefits are derived primarily from the tax credits over a 10-year period. 2175:. A 20% credit is available for the rehabilitation of historical buildings and a 10% credit is available for non-historic buildings, which were first placed in service before 1936. Benefits are derived from tax credits in the year the property is placed in service, cash flow over 6 years and repurchase options in year six. 2276:

and was in place from 1978 to 1994. In December 2014, the WOTC was extended retroactively to the beginning of 2014 by the Tax Increase Prevention Act of 2014 (TIPA), P.L. 113–295. That act authorized the credit only through December 31, 2014. Later, through the Protecting Americans from Tax Hikes Act

2264:

The Work Opportunity Tax Credit (WOTC) is a federal tax credit providing incentives to employers for hiring groups facing high rates of unemployment, such as veterans, youths and others. WOTC helps these targeted groups obtain employment so they are able to gain the skills and experience necessary to

2153:

Many sub-Federal jurisdictions (states, counties, cities, etc.) within the U.S. offer income or property tax credits for particular activities or expenditures. Examples include credits similar to the Federal research and employment credits, property tax credits, (often called abatements), granted by

1871:

is paid to single low earners with or without children who are aged 25 or over and are working over 30 hours per week and also to couples without children, at least one of whom is over 25, provided that at least one of them is working for 30 hours a week. If the claimant has children they could claim

2348:

based on an alternative measure of taxable income. Mexico imposes an IETU based on an alternative measure of taxable income. Italy imposes an alternative tax based on assets. In each case, where the alternative tax is higher than the regular tax, a credit is allowed against future regular tax for

2246:

QSCBs are U.S. debt instruments used to help schools borrow at nominal rates for the rehabilitation, repair and equipping of their facilities, as well as the purchase of land upon which a public school will be built. A QSCB holder receives a Federal tax credit in lieu of an interest payment. The tax

2194:

Though set to expire at the end of 2015, the ITC for residential solar installations was renewed in December 2015. The credit will continue at 30% through 2018, and will slowly decline to 10% in 2022. The ITC for other technologies (including geothermal) was extended by one year. Installations will

1785:

With a non-refundable tax credit, if the credit exceeds the taxes due then the taxpayer pays nothing but does not receive the difference. In this case, the taxpayer from the example would end with a tax liability of $ 0 (i.e. they could make use of only $ 100 of the $ 300 credit) and the government

2303:

The state of Oregon's RETC is a tax credit for solar systems. In 2016, Oregon Governor Kate Brown released a new budget proposal that does not extend the RETC program. In 2015, RETC gave $ 12.2 million in tax credits; in 2014, that amount was approximately $ 4.2 million. Under the budget proposal,

2294:

Approximately 43 states provide a variety of special incentive programs that utilize state tax credits. These include Brownfield credits, Film Production credits, Renewable energy credits, Historic Preservation credits and others. The amount of credit, the term of credit and the cost of the credit

2059:

Credit for adoption expenses: a credit up to $ 10,000, phased out at higher incomes. Taxpayers who have incurred qualified adoption expenses in 2011 may claim either a $ 13,360 credit against tax owed or a $ 13,360 income exclusion if the taxpayer has received payments or reimbursements from their

2127:

U.S. income tax has numerous nonrefundable business credits. In most cases, any amount of these credits in excess of current year tax may be carried forward to offset future taxes, with limitations. The credits include the following (for a full list see section 38 of the Internal Revenue Code):

2118:

Many systems offer various incentives for businesses to make investments in property or operate in particular areas. Credits may be offered against income or property taxes, and are generally nonrefundable to the extent they exceed taxes otherwise due. The credits may be offered to individuals as

1781:

A refundable tax credit is one which, if the credit exceeds the taxes due, the government pays back to the taxpayer the difference. In other words, it makes possible a negative tax liability. For example, if a taxpayer has an initial tax liability of $ 100 and applies a $ 300 tax credit, then the

2209:

Section 45 of the Internal Revenue Code allows an income tax credit of 2.3 cents/kilowatt-hour (as adjusted for inflation for 2013) for the production of electricity from utility-scale wind turbines, geothermal, solar, hydropower, biomass and marine and hydrokinetic renewable energy plants. This

2255:

The Credit For Increasing Research Activities (R&D Tax Credit) is a general business tax credit under Internal Revenue Code Section 41 for companies that incur research and development (R&D) costs in the United States. For most companies, this credit is worth 7–10% of qualified research

2285:

The American Opportunity Tax Credit (AOTC) was part of the American Recovery and Reinvestment Act, which was signed into law in February 2009. The AOTC replaced the Hope Scholarship credit for Tax Years 2009 and 2010, increased the benefits for nearly all Hope credit recipients and many other

2094:

is 100% of the first $ 2,000 and 25% of the next $ 4000 of qualified tuition expenses per year for up to two years. The Lifetime Learning Credit is 20% of the first $ 10,000 of cumulative expenses. These credits are phased out at incomes above $ 50,000 ($ 100,000 for joint returns) in 2009.

2162:

Tax credits, while they come in many forms, are authorized incentives under the Internal Revenue Code (and some state tax codes) to implement public policy. Congress, in an effort to encourage the private sector to provide a public benefit, allows a participating taxpayer a dollar for dollar

1902:

commented "Today's vote in the House of Commons will mean one thing for many of the poorest working families in the UK; they are going to get poorer. Tax credits are a vital source of income for those on a low wage and for many they make up a substantial portion of their monthly income."

2295:

differs from state to state. These credits can be either in the form of a certificate, which can be purchased as an asset, or in a more traditional pass through entity. The tax credits can generally be used against insurance company premium tax, bank tax and income tax.

2801: 1832:

Several income tax systems provide income subsidies to lower income individuals by way of credit. These credits may be based on income, family status, work status, or other factors. Often such credits are refundable when total credits exceed tax liability.

1879:

Tax Credits were capped which many sources claimed affects the poorest families disproportionately. A survey by End Child Poverty estimated that roughly 1.5 million parents have reduced spending on basics like food and fuel. According to Gavin Kelly of the

2056:: Taxpayers may claim a credit up to $ 3,000 of eligible expenses for dependent care for a child under age 13 in order to pursue or maintain gainful employment. If one parent stays home full-time, however, no child care costs are eligible for the credit. 2776: 1897:

On 15 September 2015, the House of Commons voted to decrease Tax Credit thresholds, a law that came into effect on 6 April 2016. Opponents claimed that it would harm those on low incomes. Simon Hopkins, Chief Executive of charity

1823:

Income tax systems often grant a variety of credits to individuals. These typically include credits available to all taxpayers as well as tax credits unique to individuals. Some credits may be offered for a single year only.

1894:, "Perhaps the biggest misconception is the voguish notion that if tax credits are cut, employers will somehow decide to offer pay rises to fill the gap. This is saloon-bar economics espoused by some on both left and right." 1798:

Many systems refer to taxes paid indirectly, such as taxes withheld by payers of income, as credits rather than prepayments. In such cases, the tax credit is invariably refundable. The most common forms of such amounts are

2676: 1914:. The government responded that the tax credit system had, for too long, been used to subsidise low pay and the changes would bring total expenditure on tax credits back down to more sustainable levels seen in 2007–08. 2060:

employer for adoption expenses. For 2012, the amount of the credit will decrease to $ 12,650, and in 2013 to $ 5,000. The adoption tax credit encompasses eligible expenses associated with adopting a child, including:

1054: 2026:

Medical Expense Tax Credit: A non-refundable tax credit that a person can claim for themselves, their spouse or common-law partner, or other dependants, including their children or their spouse’s or common law’s

2247:

credits may be stripped from QSCB bonds and sold separately. QSCBs were created by Section 1521 of the American Recovery and Reinvestment Act of 2009. Internal Revenue Code Section 54F also addresses QSCBs.

1910:

supported the opposition view that the effects of the changes would disproportionately reduce the income of poor families, even taking into account reductions in income tax and an increase in the

3227: 2415: 2154:

cities for building facilities within the city, etc. These items often are negotiated between a business and a governmental body, and specific to a particular business and property.

1773:. It may also be a credit granted in recognition of taxes already paid or a form of state "discount" applied in certain cases. Another way to think of a tax credit is as a rebate. 2726: 3154: 2017:

Disability Tax Credit: A non-refundable tax credit that helps people with disabilities, or their supporting family member, reduce the amount of income tax they may have to pay.

2328:

for foreign income taxes paid on the same income. The credit often is limited based on the amount of foreign income. The credit may be granted under domestic law and/or

2620: 2600: 2998: 1942:

Retirement savings contribution credit: a nonrefundable credit of up to 50% for up to $ 2000 of contributions to qualified retirement savings plans, such as

3166: 1974:; phased out starting (for the 2014 tax year) at incomes above $ 18,000 for single returns, $ 27,000 for heads of household, and $ 36,000 for joint returns. 2171:

The legislative incentive program to encourage the preservation of "historical buildings". Congress instituted a two-tier Tax Credit incentive under the

2853: 2204: 3286: 3078: 3059: 2011:

Canada Caregiver Credit: A non-refundable credit for supporting a spouse, common-law partner, or dependant with a physical or mental impairment.

3126: 46: 3234: 2524: 2036:

Some systems grant tax credits for families with children. These credits may be on a per child basis or as a credit for child care expenses.

3311: 2574: 2405: 1400: 2651: 2447: 2183:

The investment tax credit is allowed section 48 of the Internal Revenue Code. This investment tax credit varies depending on the type of

2265:

obtain better future job opportunities. The WOTC is based on the number of hours an employee works and benefits the employer directly.

2751: 2701: 2269: 1257: 1872:

Working Tax Credit from age sixteen and up, provided that they are working at least sixteen hours per week. It is being replaced by

2144: 1122: 1117: 17: 3195: 2947: 2214:(at the value of 1.5 cents/kilowatt-hour, which has since been adjusted annually for inflation). In late 2015 a large majority in 558: 2973: 2132:

Alternative motor vehicle credit: several credits are available for purchase of varying types of non-gasoline powered vehicles.

1471: 1064: 285: 553: 2389: 3010: 1671: 852: 1977:

Mortgage interest credit: a nonrefundable credit that may be limited to $ 2,000, granted under specific mortgage programs.

2469: 1546: 2592: 1748: 1611: 734: 246: 2304:

the credit will sunset at the end of 2017. Extension of the tax credit is a top priority for Oregon's solar industry.

2023:

Home Accessibility Tax Credit: A non-refundable tax credit to help with the cost of making a person's home accessible.

1861:

and the education status of any children over sixteen years of age. Since 2018, Child Tax Credit has been replaced by

1072: 820: 80: 2020:

Canada Training Credit: A refundable tax credit available to help Canadians with the cost of eligible training fees.

1921:

delaying the imposition of the cuts until a new consideration of the effects could be made by the House of Commons.

2881: 2223: 2047: 537: 1769:

which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the

2219: 2091: 2053: 1918: 719: 315: 2163:

reduction of their tax liability for investments in projects that probably would not occur but for the credits.

1676: 1395: 2850: 2504: 1943: 1681: 640: 109: 2344:

Several tax systems impose a regular income tax and, where higher, an alternative tax. The U.S. imposes an

2903: 1907: 1379: 670: 1858: 1621: 1591: 2490: 2039:

The U.S. system offers the following nonrefundable family related income tax credits (in addition to a

1002: 474: 3026: 2349:

the excess. The credit is usually limited in a manner that prevents circularity in the calculation.

2332:. The credit is generally granted to individuals and entities, and is generally nonrefundable. See 2211: 2141:

Credits for employing individuals in certain areas or those formerly on welfare or in targeted groups

2135:

Alternative fuel credits: a credit based on the amount of production of certain non-petroleum fuels.

1049: 627: 584: 435: 290: 139: 3104: 3082: 1641: 1059: 543: 62: 2256:

expenses each year. It can be used to offset income or payroll taxes, depending on the situation.

1850: 2345: 1656: 1596: 1107: 1102: 724: 605: 256: 2312:

Resellers or producers of goods or providers of services (collectively, providers) must collect

1782:

taxpayer ends with a liability of –$ 200 and the government refunds to the taxpayer that $ 200.

2437: 2215: 2172: 1741: 1566: 1451: 1446: 1042: 621: 440: 3271: 2559:"The Tax Credits (Income Thresholds and Determination of Rates) (Amendment) Regulations 2015" 2069:

Qualifying travel expenses, such as meals and lodging incurred during adoption-related travel

1881: 1646: 1571: 1536: 1521: 1441: 1431: 675: 595: 590: 511: 3374: 2277:

of 2015 (the PATH Act), Congress modified and extended the WOTC through December 31, 2019.

2106: 1992: 1933: 1911: 1666: 1631: 1606: 1486: 1466: 633: 310: 171: 2558: 2324:

Income tax systems that impose tax on residents on their worldwide income tend to grant a

8: 2273: 1988: 1971: 1800: 1686: 1586: 1581: 1526: 1511: 1501: 1496: 1491: 1436: 1426: 1421: 1405: 1275: 1221: 1024: 532: 3039: 2638: 2226:

for 5 years and $ 25 billion. Analysts expect $ 35 billion of investment for each type.

2008:

Canada Child Benefit: A tax-free monthly payment for families raising children under 18.

3379: 3064: 2951: 2333: 2325: 2188: 1984: 1983:: this refundable credit is provided to individuals and families who obtain healthcare 1980: 1868: 1846: 1661: 1651: 1636: 1626: 1601: 1551: 1516: 1506: 1476: 1461: 1456: 1311: 1226: 1014: 978: 899: 778: 496: 134: 3359: 2977: 2119:

well as entities. The nature of the credits available varies highly by jurisdiction.

2083:

Some systems indirectly subsidize education and similar expenses through tax credits.

3347: 3337: 3267: 3215: 2406:"Briefing Book: What is the difference between refundable and nonrefundable credits?" 2385: 1734: 1576: 1561: 1556: 1531: 1481: 1281: 992: 944: 884: 800: 741: 453: 420: 226: 2802:"Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return" 54: 2210:

incentive, the renewable energy Production Tax Credit (PTC), was created under the

2184: 1873: 1862: 1842: 1616: 1541: 1147: 1112: 1092: 904: 872: 746: 600: 351: 2925: 2827: 2540: 2272:. The WOTC replaced the Targeted Jobs Tax Credit (TJTC), which was created by the 1853:. In exceptional circumstances, these can be paid by cashcheque (sometimes called 3143: 2857: 2625: 2313: 1885: 1812: 1808: 1710: 1326: 1184: 1179: 914: 877: 788: 753: 655: 579: 415: 375: 341: 251: 241: 236: 231: 149: 58: 2102:

First time homebuyers credit up to $ 7,500 (closing date before Sept. 30, 2010).

2090:

Two mutually exclusive credits for qualified tuition and related expenses. The

2442: 2410: 2195:

be considered eligible for the ITC based on the date that construction starts.

1854: 1770: 1269: 1241: 1216: 1077: 919: 714: 650: 548: 486: 390: 385: 368: 346: 3312:"Governor Kate Brown's budget allows Oregon's rooftop solar tax credit to die" 3155:

Qualified Small Business Payroll Tax Credit for Increasing Research Activities

3368: 3353: 2525:"The decline of tax credits: a tale of wishful thinking and saloon-bar logic" 2096: 2040: 1890: 1766: 1341: 1009: 934: 825: 758: 692: 660: 527: 469: 430: 410: 380: 295: 216: 211: 186: 176: 118: 2205:

United States Wind Energy Policy § History of the Production Tax Credit

2105:

Credits for purchase of certain nonbusiness energy property and residential

3287:"Oregon Gov. Brown leaves solar tax credits out of 2017-19 budget proposal" 2869: 2509: 2004:

There are several different types of income tax credits offered in Canada:

1722: 1236: 1019: 988: 959: 939: 830: 815: 795: 709: 704: 506: 300: 1939:

Credit for the elderly and disabled: a nonrefundable credit up to $ 1,125.

269: 1231: 969: 929: 847: 783: 729: 665: 491: 481: 425: 305: 206: 201: 159: 144: 3105:"U.S. wind industry leaders praise multi-year extension of tax credits" 2361: 2329: 1955: 1336: 1306: 1189: 1174: 1097: 1029: 997: 949: 924: 909: 810: 805: 773: 699: 405: 400: 221: 127: 3127:"Forget Oil Exports—What Just Happened to Solar is a Really Big Deal" 3001:(PDF) U.S. Government Publishing Office, retrieved 12 December 2015'l 2229: 1169: 1087: 1082: 768: 763: 574: 501: 191: 2072:

Other eligible expenses directly tied to the legal adoption process.

2545: 2014:

Canada Workers Benefit: A refundable credit for low-income workers.

1967: 1947: 1331: 1299: 983: 973: 894: 889: 862: 835: 645: 395: 336: 331: 164: 2505:"Benefits cap leaves children hungry and cold – how to survive it" 1991:, and whose income falls between 100% and 400% of the applicable 2860:, FAQ: What tax breaks come with raising a child?, February 2012. 2844: 1951: 1899: 1142: 964: 867: 857: 196: 154: 2621:"Tax credits: House of Lords votes to delay cuts by three years" 3196:"Employers have more time to claim work opportunity tax credit" 2198: 2178: 2157: 1963: 1959: 1705: 1351: 1162: 1157: 1152: 954: 842: 2382:

Taxes Made Simple: Income Taxes Explained in 100 Pages or Less

2298: 1917:

On 26 October 2015 the House of Lords supported a motion from

3167:"President Signs Extenders Package, ABLE Act, IRS Budget Cut" 2974:"A Guide to the Federal Historic Preservation Tax Incentives" 2235: 2166: 1929:

The U.S. system grants the following low income tax credits:

1811:

at source on payments to nonresidents, and input credits for

1366: 1361: 1356: 1346: 1321: 1316: 1263: 1135: 2336:

for more comprehensive information on this complex subject.

2241: 2095:

Expenses for which a credit is claimed are not eligible for

3342: 3079:"Federal Renewable Electricity Production Tax Credit (PTC)" 1804: 3343:

Database of State Incentives for Renewables and Efficiency

2882:"Energy Incentives for Individuals: Questions and Answers" 2575:"Parliament has voted, must charities take up the slack?" 2280: 2086:

The U.S. system has the following nonrefundable credits:

101: 2250: 2078: 2601:

Institute of Chartered Accountants in England and Wales

1849:

were paid directly into the claimant's bank account or

2259: 1066:

European Union Common Consolidated Corporate Tax Base

3029:, U.S. Department of Energy, retrieved 28 April 2016 2470:"Reasons why your tax credits might go down or stop" 2339: 2187:

project; solar, fuel cells ($ 1500/0.5 kW) and

2066:

Costs pertaining to adoption attorneys or court fees

2493:Welfare benefits and tax credits handbook, 2011/12 2230:Low Income (Affordable) Housing Tax Credit (LIHTC) 3366: 2565:, The National Archives, retrieved 26 March 2020 1818: 1776: 3350:- Department of Energy. Business Tax Incentives 3258:Simkovic, Michael (2015). "The Knowledge Tax". 3233:. US Department of the Treasury. Archived from 3011:"Renewables Boom Expected Thanks to Tax Credit" 2541:"Commons back Osborne plan for tax credit cuts" 2536: 2534: 1995:. It was first introduced in the 2014 tax year. 3060:"Renewed Tax Credit Buoys Wind-Power Projects" 2581:, 16 September 2015, retrieved 26 October 2015 2109:. Several credits apply with differing rules. 3027:"Business Energy Investment Tax Credit (ITC)" 1742: 43:The examples and perspective in this article 2948:"Tax law changes related to disaster relief" 2531: 2199:Renewable Energy/Production Tax Credit (PTC) 2179:Renewable Energy/Investment Tax Credit (ITC) 2158:Federal nonrefundable investment tax credits 2614: 2593:"IFS hits back at new higher 'living wage'" 2299:Oregon Residential Energy Tax Credit (RETC) 3216:DOL Employment and Training Administration 2777:"Line 31285 – Home accessibility expenses" 2167:Federal Historic Rehabilitation Tax Credit 1790:refund the taxpayer the $ 200 difference. 1749: 1735: 3194:Schreiber, Sally P. (February 19, 2015). 3193: 2270:Small Business Job Protection Act of 1996 2242:Qualified School Construction Bond (QSCB) 2145:Credit for Increasing Research Activities 1258:Institute on Taxation and Economic Policy 81:Learn how and when to remove this message 3257: 3284: 3124: 3118: 2976:. National Park Service. Archived from 2825: 2113: 1827: 14: 3367: 2904:"Alternative Motor Vehicle tax Credit" 2502: 2281:American Opportunity Tax Credit (AOTC) 2149:A variety of industry specific credits 1793: 3309: 3228:"the American Opportunity Tax Credit" 2590: 2450:from the original on November 6, 2021 2418:from the original on November 7, 2021 2379: 2373: 2319: 2251:Research & Development Tax Credit 2079:Education, energy and other subsidies 1888:of low paid workers. He wrote in the 3040:"Internal Revenue Bulletin: 2013–22" 2289: 29: 2999:US Internal Revenue Code - Title 26 2591:Moore, Sinead (11 September 2015). 24: 3348:TAX CREDITS, REBATES & SAVINGS 2380:Piper, Mike (September 12, 2014). 2307: 2260:Work Opportunity Tax Credit (WOTC) 2122: 25: 3391: 3331: 3125:Randall, Tom (17 December 2015). 2851:Presti and Naegele Tax Newsletter 2340:Credits for alternative tax bases 1836: 1073:Global minimum corporate tax rate 3260:University of Chicago Law Review 2268:The WOTC was established by the 2031: 1924: 1716: 1704: 538:Base erosion and profit shifting 108: 34: 3303: 3278: 3251: 3220: 3209: 3187: 3159: 3148: 3137: 3097: 3071: 3053: 3032: 3020: 3004: 2992: 2966: 2940: 2918: 2896: 2874: 2863: 2819: 2794: 2769: 2744: 2719: 2694: 2669: 2644: 2632: 2584: 2568: 2092:American Opportunity Tax Credit 2054:Child and dependent care credit 316:Optimal capital income taxation 2926:"Fuel Tax Credits and Refunds" 2552: 2517: 2496: 2484: 2462: 2430: 2398: 1396:List of countries by tax rates 13: 1: 3285:Maloney, Peter (2016-12-06). 3144:R&D tax credit calculator 2503:Rampen, Julia (22 May 2015). 2367: 1819:Individual income tax credits 1777:Refundable vs. non-refundable 821:Natural resources consumption 3356:- Child Poverty Action Group 2826:Mayerle, Matt (2023-05-23). 2218:voted to extend the PTC for 671:United States as a tax haven 7: 3338:Work Opportunity Tax Credit 2355: 2043:for each dependent child): 1859:Disability Living Allowance 1841:In the United Kingdom, the 57:, discuss the issue on the 10: 3396: 3310:Danko, Pete (2016-12-01). 2491:Child Poverty Action Group 2472:. HM Revenue & Customs 2202: 585:Offshore financial centres 475:Repatriation tax avoidance 3316:Portland Business Journal 3017:, retrieved 28 April 2016 2677:"Canada caregiver credit" 2212:Energy Policy Act of 1992 1999: 1884:, tax credits help raise 1050:Financial transaction tax 140:Property tax equalization 3198:. Journal of Accountancy 2870:Lifetime Learning Credit 2752:"Canada training credit" 2702:"Canada Workers Benefit" 2384:. Simple Subjects, LLC. 2063:Reasonable adoption fees 1851:Post Office Card Account 1401:Tax revenue to GDP ratio 1060:Currency transaction tax 641:Liechtenstein tax affair 18:Nonrefundable tax credit 3081:. DSIRE. Archived from 2727:"Disability tax credit" 2438:"Refundable Tax Credit" 2346:alternative minimum tax 2138:Disaster relief credits 1108:Permanent establishment 1103:Exchange of Information 606:Financial Secrecy Index 257:Medical savings account 2652:"Canada child benefit" 2173:Tax Reform Act of 1986 1003:Vehicle miles traveled 622:Ireland as a tax haven 436:Private tax collection 3240:on September 25, 2012 3085:on September 29, 2011 2950:. IRS. Archived from 1882:Resolution Foundation 676:Panama as a tax haven 628:Ireland v. Commission 596:Conduit and sink OFCs 591:Offshore magic circle 512:Unreported employment 2806:Government of Canada 2781:Government of Canada 2756:Government of Canada 2731:Government of Canada 2706:Government of Canada 2681:Government of Canada 2656:Government Of Canada 2114:Business tax credits 1993:federal poverty line 1934:Earned income credit 1912:National Living Wage 1828:Low income subsidies 1672:United Arab Emirates 1414:Individual Countries 1123:Foreign revenue rule 915:Inheritance (estate) 634:Leprechaun economics 63:create a new article 55:improve this article 45:may not represent a 3176:. December 22, 2014 3174:Walters Klewer: CCH 3015:Scientific American 2549:, 15 September 2015 2274:Revenue Act of 1978 1989:healthcare exchange 1972:Thrift Savings Plan 1801:payroll withholding 1794:Credit for payments 1711:Business portal 1406:Tax rates in Europe 1276:Tax Justice Network 1222:Dhammika Dharmapala 725:Airport improvement 533:Transfer mispricing 324:Distribution of Tax 96:Part of a series on 3065:The New York Times 2954:on October 7, 2011 2856:2013-02-17 at the 2563:legislation.gov.uk 2334:Foreign tax credit 2326:foreign tax credit 2320:Foreign tax credit 1985:insurance policies 1981:Premium tax credit 1869:Working Tax Credit 1847:Working Tax Credit 1809:withholding of tax 1312:Eight per thousand 1227:James R. Hines Jr. 1118:European Union FTT 135:Government revenue 2980:on August 4, 2011 2629:, 27 October 2015 2391:978-0-9814542-1-4 2290:State tax credits 2107:energy efficiency 1865:for most people. 1803:of income tax or 1759: 1758: 1694: 1693: 1290: 1289: 1282:Tax Policy Center 1025:Negative (income) 801:Environmental tax 683: 682: 601:Financial centres 421:Tax investigation 359: 358: 227:Tax harmonization 91: 90: 83: 65:, as appropriate. 16:(Redirected from 3387: 3360:Child Tax Credit 3326: 3325: 3323: 3322: 3307: 3301: 3300: 3298: 3297: 3282: 3276: 3275: 3255: 3249: 3248: 3246: 3245: 3239: 3232: 3224: 3218: 3213: 3207: 3206: 3204: 3203: 3191: 3185: 3184: 3182: 3181: 3171: 3163: 3157: 3152: 3146: 3141: 3135: 3134: 3122: 3116: 3115: 3113: 3111: 3101: 3095: 3094: 3092: 3090: 3075: 3069: 3068:, March 21, 2013 3057: 3051: 3050: 3048: 3046: 3036: 3030: 3024: 3018: 3008: 3002: 2996: 2990: 2989: 2987: 2985: 2970: 2964: 2963: 2961: 2959: 2944: 2938: 2937: 2935: 2933: 2922: 2916: 2915: 2913: 2911: 2900: 2894: 2893: 2891: 2889: 2878: 2872: 2867: 2861: 2848: 2842: 2841: 2839: 2838: 2823: 2817: 2816: 2814: 2812: 2798: 2792: 2791: 2789: 2787: 2773: 2767: 2766: 2764: 2762: 2748: 2742: 2741: 2739: 2737: 2723: 2717: 2716: 2714: 2712: 2698: 2692: 2691: 2689: 2687: 2673: 2667: 2666: 2664: 2662: 2648: 2642: 2636: 2630: 2618: 2612: 2611: 2609: 2607: 2588: 2582: 2572: 2566: 2556: 2550: 2538: 2529: 2528: 2521: 2515: 2514: 2500: 2494: 2488: 2482: 2481: 2479: 2477: 2466: 2460: 2459: 2457: 2455: 2434: 2428: 2427: 2425: 2423: 2402: 2396: 2395: 2377: 2185:renewable energy 1919:Baroness Meacher 1886:living standards 1874:Universal Credit 1863:Universal Credit 1843:Child Tax Credit 1751: 1744: 1737: 1723:Money portal 1721: 1720: 1719: 1709: 1708: 1385: 1384: 1206: 1205: 1113:Transfer pricing 1093:Tax equalization 1067: 1010:Corporate profit 646:Luxembourg Leaks 580:Corporate havens 459: 458: 275: 274: 112: 93: 92: 86: 79: 75: 72: 66: 38: 37: 30: 21: 3395: 3394: 3390: 3389: 3388: 3386: 3385: 3384: 3365: 3364: 3334: 3329: 3320: 3318: 3308: 3304: 3295: 3293: 3283: 3279: 3256: 3252: 3243: 3241: 3237: 3230: 3226: 3225: 3221: 3214: 3210: 3201: 3199: 3192: 3188: 3179: 3177: 3169: 3165: 3164: 3160: 3153: 3149: 3142: 3138: 3123: 3119: 3109: 3107: 3103: 3102: 3098: 3088: 3086: 3077: 3076: 3072: 3058: 3054: 3044: 3042: 3038: 3037: 3033: 3025: 3021: 3009: 3005: 2997: 2993: 2983: 2981: 2972: 2971: 2967: 2957: 2955: 2946: 2945: 2941: 2931: 2929: 2924: 2923: 2919: 2909: 2907: 2902: 2901: 2897: 2887: 2885: 2880: 2879: 2875: 2868: 2864: 2858:Wayback Machine 2849: 2845: 2836: 2834: 2824: 2820: 2810: 2808: 2800: 2799: 2795: 2785: 2783: 2775: 2774: 2770: 2760: 2758: 2750: 2749: 2745: 2735: 2733: 2725: 2724: 2720: 2710: 2708: 2700: 2699: 2695: 2685: 2683: 2675: 2674: 2670: 2660: 2658: 2650: 2649: 2645: 2641:, 2014 tax year 2637: 2633: 2626:The Independent 2619: 2615: 2605: 2603: 2589: 2585: 2573: 2569: 2557: 2553: 2539: 2532: 2523: 2522: 2518: 2501: 2497: 2489: 2485: 2475: 2473: 2468: 2467: 2463: 2453: 2451: 2436: 2435: 2431: 2421: 2419: 2404: 2403: 2399: 2392: 2378: 2374: 2370: 2358: 2352: 2342: 2322: 2314:value added tax 2310: 2308:Value added tax 2301: 2292: 2283: 2262: 2253: 2244: 2232: 2207: 2201: 2181: 2169: 2160: 2125: 2116: 2081: 2034: 2002: 1946:(including the 1927: 1839: 1830: 1821: 1813:value added tax 1796: 1779: 1755: 1717: 1715: 1703: 1696: 1695: 1382: 1372: 1371: 1327:Fiscus Judaicus 1302: 1292: 1291: 1250:Advocacy groups 1203: 1195: 1194: 1185:Trade agreement 1180:Free-trade zone 1138: 1128: 1127: 1065: 1045: 1035: 1034: 695: 685: 684: 656:Paradise Papers 497:Debtors' prison 456: 446: 445: 416:Tax preparation 376:Revenue service 371: 361: 360: 272: 262: 261: 242:Double taxation 237:Tax withholding 232:Tax competition 150:Non-tax revenue 130: 87: 76: 70: 67: 52: 39: 35: 28: 23: 22: 15: 12: 11: 5: 3393: 3383: 3382: 3377: 3363: 3362: 3357: 3351: 3345: 3340: 3333: 3332:External links 3330: 3328: 3327: 3302: 3277: 3250: 3219: 3208: 3186: 3158: 3147: 3136: 3117: 3096: 3070: 3052: 3031: 3019: 3003: 2991: 2965: 2939: 2917: 2895: 2873: 2862: 2843: 2818: 2793: 2768: 2743: 2718: 2693: 2668: 2643: 2631: 2613: 2583: 2567: 2551: 2530: 2527:. 8 June 2021. 2516: 2495: 2483: 2461: 2443:Tax Foundation 2429: 2411:Tax Foundation 2397: 2390: 2371: 2369: 2366: 2365: 2364: 2357: 2354: 2341: 2338: 2321: 2318: 2309: 2306: 2300: 2297: 2291: 2288: 2282: 2279: 2261: 2258: 2252: 2249: 2243: 2240: 2231: 2228: 2200: 2197: 2180: 2177: 2168: 2165: 2159: 2156: 2151: 2150: 2147: 2142: 2139: 2136: 2133: 2124: 2121: 2115: 2112: 2111: 2110: 2103: 2100: 2080: 2077: 2076: 2075: 2074: 2073: 2070: 2067: 2064: 2057: 2051: 2033: 2030: 2029: 2028: 2024: 2021: 2018: 2015: 2012: 2009: 2001: 1998: 1997: 1996: 1978: 1975: 1970:plans and the 1940: 1937: 1926: 1923: 1838: 1837:United Kingdom 1835: 1829: 1826: 1820: 1817: 1795: 1792: 1778: 1775: 1757: 1756: 1754: 1753: 1746: 1739: 1731: 1728: 1727: 1726: 1725: 1713: 1698: 1697: 1692: 1691: 1690: 1689: 1684: 1679: 1677:United Kingdom 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: 1449: 1444: 1439: 1434: 1429: 1424: 1416: 1415: 1411: 1410: 1409: 1408: 1403: 1398: 1390: 1389: 1383: 1378: 1377: 1374: 1373: 1370: 1369: 1364: 1359: 1354: 1349: 1344: 1339: 1334: 1329: 1324: 1319: 1314: 1309: 1303: 1298: 1297: 1294: 1293: 1288: 1287: 1286: 1285: 1279: 1273: 1270:Tax Foundation 1267: 1261: 1252: 1251: 1247: 1246: 1245: 1244: 1242:Gabriel Zucman 1239: 1234: 1229: 1224: 1219: 1217:Mihir A. Desai 1211: 1210: 1204: 1201: 1200: 1197: 1196: 1193: 1192: 1187: 1182: 1177: 1172: 1167: 1166: 1165: 1160: 1150: 1145: 1139: 1134: 1133: 1130: 1129: 1126: 1125: 1120: 1115: 1110: 1105: 1100: 1095: 1090: 1085: 1080: 1078:Robin Hood tax 1075: 1070: 1062: 1057: 1052: 1046: 1041: 1040: 1037: 1036: 1033: 1032: 1027: 1022: 1017: 1015:Excess profits 1012: 1007: 1006: 1005: 1000: 995: 986: 981: 967: 962: 957: 952: 947: 942: 937: 932: 927: 922: 917: 912: 907: 902: 900:Gross receipts 897: 892: 887: 882: 881: 880: 875: 870: 865: 860: 855: 850: 840: 839: 838: 833: 828: 823: 818: 813: 808: 798: 793: 792: 791: 786: 781: 776: 771: 766: 761: 751: 750: 749: 739: 738: 737: 732: 727: 717: 712: 707: 702: 696: 691: 690: 687: 686: 681: 680: 679: 678: 673: 668: 663: 658: 653: 651:Offshore Leaks 648: 643: 638: 637: 636: 631: 616: 615: 614:Major examples 611: 610: 609: 608: 603: 598: 593: 588: 582: 577: 569: 568: 564: 563: 562: 561: 556: 551: 549:Dutch Sandwich 546: 541: 535: 530: 522: 521: 517: 516: 515: 514: 509: 504: 499: 494: 489: 487:Tax resistance 484: 479: 478: 477: 464: 463: 457: 452: 451: 448: 447: 444: 443: 438: 433: 428: 423: 418: 413: 408: 403: 398: 393: 391:Taxable income 388: 386:Tax assessment 383: 378: 372: 367: 366: 363: 362: 357: 356: 355: 354: 349: 344: 339: 334: 326: 325: 321: 320: 319: 318: 313: 308: 303: 298: 293: 288: 280: 279: 278:General Theory 273: 268: 267: 264: 263: 260: 259: 254: 249: 247:Representation 244: 239: 234: 229: 224: 219: 214: 209: 204: 199: 194: 189: 184: 179: 174: 169: 168: 167: 157: 152: 147: 142: 137: 131: 126: 125: 122: 121: 114: 113: 105: 104: 98: 97: 89: 88: 49:of the subject 47:worldwide view 42: 40: 33: 26: 9: 6: 4: 3: 2: 3392: 3381: 3378: 3376: 3373: 3372: 3370: 3361: 3358: 3355: 3352: 3349: 3346: 3344: 3341: 3339: 3336: 3335: 3317: 3313: 3306: 3292: 3288: 3281: 3273: 3269: 3265: 3261: 3254: 3236: 3229: 3223: 3217: 3212: 3197: 3190: 3175: 3168: 3162: 3156: 3151: 3145: 3140: 3132: 3128: 3121: 3106: 3100: 3084: 3080: 3074: 3067: 3066: 3061: 3056: 3041: 3035: 3028: 3023: 3016: 3012: 3007: 3000: 2995: 2979: 2975: 2969: 2953: 2949: 2943: 2927: 2921: 2905: 2899: 2883: 2877: 2871: 2866: 2859: 2855: 2852: 2847: 2833: 2829: 2822: 2807: 2803: 2797: 2782: 2778: 2772: 2757: 2753: 2747: 2732: 2728: 2722: 2707: 2703: 2697: 2682: 2678: 2672: 2657: 2653: 2647: 2640: 2639:IRS form 8800 2635: 2628: 2627: 2622: 2617: 2602: 2598: 2594: 2587: 2580: 2579:Politics Home 2576: 2571: 2564: 2560: 2555: 2548: 2547: 2542: 2537: 2535: 2526: 2520: 2512: 2511: 2506: 2499: 2492: 2487: 2471: 2465: 2449: 2445: 2444: 2439: 2433: 2417: 2413: 2412: 2407: 2401: 2393: 2387: 2383: 2376: 2372: 2363: 2360: 2359: 2353: 2350: 2347: 2337: 2335: 2331: 2327: 2317: 2315: 2305: 2296: 2287: 2278: 2275: 2271: 2266: 2257: 2248: 2239: 2237: 2227: 2225: 2221: 2217: 2213: 2206: 2196: 2192: 2190: 2186: 2176: 2174: 2164: 2155: 2148: 2146: 2143: 2140: 2137: 2134: 2131: 2130: 2129: 2123:United States 2120: 2108: 2104: 2101: 2098: 2097:tax deduction 2093: 2089: 2088: 2087: 2084: 2071: 2068: 2065: 2062: 2061: 2058: 2055: 2052: 2049: 2046: 2045: 2044: 2042: 2041:tax deduction 2037: 2032:Family relief 2025: 2022: 2019: 2016: 2013: 2010: 2007: 2006: 2005: 1994: 1990: 1986: 1982: 1979: 1976: 1973: 1969: 1965: 1961: 1957: 1953: 1949: 1945: 1941: 1938: 1935: 1932: 1931: 1930: 1925:United States 1922: 1920: 1915: 1913: 1909: 1904: 1901: 1895: 1893: 1892: 1891:New Statesman 1887: 1883: 1877: 1875: 1870: 1866: 1864: 1860: 1856: 1852: 1848: 1844: 1834: 1825: 1816: 1814: 1810: 1806: 1802: 1791: 1789: 1783: 1774: 1772: 1768: 1767:tax incentive 1764: 1752: 1747: 1745: 1740: 1738: 1733: 1732: 1730: 1729: 1724: 1714: 1712: 1707: 1702: 1701: 1700: 1699: 1688: 1685: 1683: 1682:United States 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: 1448: 1445: 1443: 1440: 1438: 1435: 1433: 1430: 1428: 1425: 1423: 1420: 1419: 1418: 1417: 1413: 1412: 1407: 1404: 1402: 1399: 1397: 1394: 1393: 1392: 1391: 1388:All Countries 1387: 1386: 1381: 1376: 1375: 1368: 1365: 1363: 1360: 1358: 1355: 1353: 1350: 1348: 1345: 1343: 1342:Tolerance tax 1340: 1338: 1335: 1333: 1330: 1328: 1325: 1323: 1320: 1318: 1315: 1313: 1310: 1308: 1305: 1304: 1301: 1296: 1295: 1283: 1280: 1277: 1274: 1271: 1268: 1265: 1262: 1259: 1256: 1255: 1254: 1253: 1249: 1248: 1243: 1240: 1238: 1235: 1233: 1230: 1228: 1225: 1223: 1220: 1218: 1215: 1214: 1213: 1212: 1208: 1207: 1199: 1198: 1191: 1188: 1186: 1183: 1181: 1178: 1176: 1173: 1171: 1168: 1164: 1161: 1159: 1156: 1155: 1154: 1151: 1149: 1146: 1144: 1141: 1140: 1137: 1132: 1131: 1124: 1121: 1119: 1116: 1114: 1111: 1109: 1106: 1104: 1101: 1099: 1096: 1094: 1091: 1089: 1086: 1084: 1081: 1079: 1076: 1074: 1071: 1068: 1063: 1061: 1058: 1056: 1053: 1051: 1048: 1047: 1044: 1043:International 1039: 1038: 1031: 1028: 1026: 1023: 1021: 1018: 1016: 1013: 1011: 1008: 1004: 1001: 999: 996: 994: 990: 987: 985: 982: 980: 977: 976: 975: 971: 968: 966: 963: 961: 958: 956: 953: 951: 948: 946: 945:Resource rent 943: 941: 938: 936: 933: 931: 928: 926: 923: 921: 918: 916: 913: 911: 908: 906: 903: 901: 898: 896: 893: 891: 888: 886: 883: 879: 876: 874: 871: 869: 866: 864: 861: 859: 856: 854: 851: 849: 846: 845: 844: 841: 837: 834: 832: 829: 827: 824: 822: 819: 817: 814: 812: 809: 807: 804: 803: 802: 799: 797: 794: 790: 787: 785: 782: 780: 777: 775: 772: 770: 767: 765: 762: 760: 757: 756: 755: 752: 748: 745: 744: 743: 742:Capital gains 740: 736: 733: 731: 728: 726: 723: 722: 721: 718: 716: 713: 711: 708: 706: 703: 701: 698: 697: 694: 689: 688: 677: 674: 672: 669: 667: 664: 662: 661:Panama Papers 659: 657: 654: 652: 649: 647: 644: 642: 639: 635: 632: 630: 629: 625: 624: 623: 620: 619: 618: 617: 613: 612: 607: 604: 602: 599: 597: 594: 592: 589: 586: 583: 581: 578: 576: 573: 572: 571: 570: 566: 565: 560: 557: 555: 552: 550: 547: 545: 542: 539: 536: 534: 531: 529: 528:Tax inversion 526: 525: 524: 523: 519: 518: 513: 510: 508: 505: 503: 500: 498: 495: 493: 490: 488: 485: 483: 480: 476: 473: 472: 471: 470:Tax avoidance 468: 467: 466: 465: 461: 460: 455: 454:Noncompliance 450: 449: 442: 439: 437: 434: 432: 431:Tax collector 429: 427: 424: 422: 419: 417: 414: 412: 411:Tax residence 409: 407: 404: 402: 399: 397: 394: 392: 389: 387: 384: 382: 381:Revenue stamp 379: 377: 374: 373: 370: 365: 364: 353: 350: 348: 345: 343: 340: 338: 335: 333: 330: 329: 328: 327: 323: 322: 317: 314: 312: 309: 307: 304: 302: 299: 297: 296:Tax incidence 294: 292: 291:Excess burden 289: 287: 284: 283: 282: 281: 277: 276: 271: 266: 265: 258: 255: 253: 250: 248: 245: 243: 240: 238: 235: 233: 230: 228: 225: 223: 220: 218: 217:Tax incentive 215: 213: 212:Tax advantage 210: 208: 205: 203: 200: 198: 195: 193: 190: 188: 185: 183: 180: 178: 175: 173: 172:Tax threshold 170: 166: 163: 162: 161: 158: 156: 153: 151: 148: 146: 143: 141: 138: 136: 133: 132: 129: 124: 123: 120: 119:fiscal policy 117:An aspect of 116: 115: 111: 107: 106: 103: 100: 99: 95: 94: 85: 82: 74: 64: 60: 56: 50: 48: 41: 32: 31: 27:Tax incentive 19: 3319:. Retrieved 3315: 3305: 3294:. Retrieved 3291:Utility Dive 3290: 3280: 3263: 3259: 3253: 3242:. Retrieved 3235:the original 3222: 3211: 3200:. Retrieved 3189: 3178:. Retrieved 3173: 3161: 3150: 3139: 3130: 3120: 3108:. Retrieved 3099: 3089:30 September 3087:. Retrieved 3083:the original 3073: 3063: 3055: 3043:. Retrieved 3034: 3022: 3014: 3006: 2994: 2984:30 September 2982:. Retrieved 2978:the original 2968: 2958:30 September 2956:. Retrieved 2952:the original 2942: 2932:29 September 2930:. Retrieved 2920: 2910:29 September 2908:. Retrieved 2898: 2886:. Retrieved 2876: 2865: 2846: 2835:. Retrieved 2831: 2828:"Tax Credit" 2821: 2809:. Retrieved 2805: 2796: 2784:. Retrieved 2780: 2771: 2759:. Retrieved 2755: 2746: 2734:. Retrieved 2730: 2721: 2709:. Retrieved 2705: 2696: 2684:. Retrieved 2680: 2671: 2659:. Retrieved 2655: 2646: 2634: 2624: 2616: 2604:. Retrieved 2596: 2586: 2578: 2570: 2562: 2554: 2544: 2519: 2510:Daily Mirror 2508: 2498: 2486: 2474:. Retrieved 2464: 2454:November 11, 2452:. Retrieved 2441: 2432: 2422:November 11, 2420:. Retrieved 2414:. May 2020. 2409: 2400: 2381: 2375: 2351: 2343: 2323: 2311: 2302: 2293: 2284: 2267: 2263: 2254: 2245: 2233: 2208: 2193: 2182: 2170: 2161: 2152: 2126: 2117: 2085: 2082: 2048:Child credit 2038: 2035: 2003: 1928: 1916: 1905: 1896: 1889: 1878: 1867: 1840: 1831: 1822: 1797: 1787: 1784: 1780: 1762: 1760: 1642:South Africa 1237:Joel Slemrod 905:Hypothecated 873:Sugary drink 747:Expatriation 626: 544:Double Irish 507:Black market 352:Proportional 301:Laffer curve 286:Price effect 181: 77: 68: 44: 3375:Tax credits 3354:Tax credits 3110:15 November 2832:CreditNinja 2234:Under this 2224:solar power 1657:Switzerland 1622:Philippines 1597:New Zealand 1592:Netherlands 1232:Ronen Palan 970:User charge 789:Value-added 754:Consumption 666:Swiss Leaks 554:Single Malt 492:Tax shelter 482:Tax evasion 441:Tax farming 426:Tax shelter 342:Progressive 306:Optimal tax 207:Tax amnesty 202:Tax holiday 160:Tax bracket 145:Tax revenue 3369:Categories 3321:2016-12-07 3296:2016-12-07 3244:2012-06-26 3202:2015-06-15 3180:2015-06-15 2837:2023-07-18 2368:References 2362:Tax choice 2330:tax treaty 2203:See also: 2189:small wind 1987:through a 1763:tax credit 1567:Kazakhstan 1452:Bangladesh 1447:Azerbaijan 1380:By country 1337:Temple tax 1307:Church tax 1190:ATA Carnet 1175:Free trade 1170:Tariff war 1098:Tax treaty 979:Congestion 920:Land value 811:Eco-tariff 779:Television 735:Solidarity 715:Ad valorem 575:Tax havens 406:Tax shield 401:Tax refund 369:Collection 347:Regressive 222:Tax reform 3380:Tax terms 3131:Bloomberg 2884:. IRS.gov 2577:Turn2us, 2027:children. 1647:Sri Lanka 1612:Palestine 1572:Lithuania 1537:Indonesia 1522:Hong Kong 1442:Australia 1432:Argentina 1300:Religious 1088:Spahn tax 1083:Tobin tax 935:Pigouvian 853:Cigarette 826:Severance 759:Departure 567:Locations 520:Corporate 502:Smuggling 270:Economics 192:Tax shift 187:Deduction 177:Exemption 59:talk page 3266:: 1981. 2854:Archived 2811:18 April 2786:18 April 2761:18 April 2736:18 April 2711:18 April 2686:18 April 2661:18 April 2597:Economia 2546:BBC News 2476:16 March 2448:Archived 2416:Archived 2356:See also 2216:Congress 1667:Tanzania 1632:Portugal 1607:Pakistan 1487:Colombia 1467:Bulgaria 1332:Leibzoll 1209:Academic 1202:Research 1020:Windfall 960:Turnover 940:Property 890:Georgist 836:Stumpage 831:Steering 816:Landfill 796:Dividend 720:Aviation 710:Per unit 705:Indirect 396:Tax lien 332:Tax rate 311:Theories 165:Flat tax 128:Policies 102:Taxation 71:May 2017 53:You may 3272:2551567 2606:4 March 2236:program 1900:Turn2us 1687:Uruguay 1587:Namibia 1582:Morocco 1547:Ireland 1527:Iceland 1512:Germany 1502:Finland 1497:Denmark 1492:Croatia 1437:Armenia 1427:Algeria 1422:Albania 1069:(CCCTB) 930:Payroll 885:General 878:Tobacco 848:Alcohol 784:Tourist 730:Landing 462:General 197:Tax cut 155:Tax law 3270: 3045:15 May 2888:15 May 2388: 2000:Canada 1964:403(b) 1960:401(k) 1786:would 1662:Taiwan 1652:Sweden 1637:Russia 1627:Poland 1602:Norway 1552:Israel 1517:Greece 1507:France 1477:Canada 1462:Brazil 1457:Bhutan 1352:Kharaj 1260:(ITEP) 1163:Export 1158:Import 1153:Tariff 1143:Custom 1030:Wealth 955:Surtax 950:Single 925:Luxury 910:Income 843:Excise 806:Carbon 700:Direct 587:(OFCs) 540:(BEPS) 252:Unions 182:Credit 3238:(PDF) 3231:(PDF) 3170:(PDF) 2928:. IRS 2906:. IRS 1771:state 1765:is a 1577:Malta 1562:Japan 1557:Italy 1532:India 1482:China 1367:Zakat 1362:Nisab 1357:Khums 1347:Jizya 1322:Tithe 1317:Teind 1278:(TJN) 1264:Oxfam 1136:Trade 1055:ATTAC 774:Stamp 769:Sales 764:Hotel 693:Types 61:, or 3268:SSRN 3112:2016 3091:2011 3047:2014 2986:2011 2960:2011 2934:2011 2912:2011 2890:2014 2813:2024 2788:2024 2763:2024 2738:2024 2713:2024 2688:2024 2663:2024 2608:2016 2478:2011 2456:2021 2424:2021 2386:ISBN 2222:and 2220:wind 1954:and 1948:Roth 1944:IRAs 1906:The 1855:giro 1845:and 1805:PAYE 1617:Peru 1542:Iran 1284:(US) 1272:(US) 1266:(UK) 1148:Duty 998:Toll 993:GNSS 989:Road 984:Fuel 895:Gift 863:Meat 559:CAIA 337:Flat 1968:457 1958:), 1956:IRA 1952:SEP 1908:IFS 1788:not 1472:BVI 974:fee 965:Use 868:Sin 858:Fat 3371:: 3314:. 3289:. 3264:82 3262:. 3172:. 3129:. 3062:, 3013:, 2830:. 2804:. 2779:. 2754:. 2729:. 2704:. 2679:. 2654:. 2623:. 2599:. 2595:. 2561:. 2543:. 2533:^ 2507:. 2446:. 2440:. 2408:. 1950:, 1876:. 1815:. 1807:, 1761:A 3324:. 3299:. 3274:. 3247:. 3205:. 3183:. 3133:. 3114:. 3093:. 3049:. 2988:. 2962:. 2936:. 2914:. 2892:. 2840:. 2815:. 2790:. 2765:. 2740:. 2715:. 2690:. 2665:. 2610:. 2513:. 2480:. 2458:. 2426:. 2394:. 2099:. 1966:/ 1962:/ 1750:e 1743:t 1736:v 991:/ 972:/ 84:) 78:( 73:) 69:( 51:. 20:)

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.