2116:
residential properties up to €1 million and 2% on the remaining amount. Non-residential real property, building, insurance policies, the intangible business property goodwill are taxed at 2%. A lease for property of any type is taxed according to the lease duration, 1% of the average annual rent, or the market rate whichever is greater, if 35 years or less, 6% up to 100 years, and 12% for a lease of more than 100 years duration. Counterparts (duplicate copies) of documents are taxed the lesser of €12.50 or the duty on the original document. The value of property for stamp duty excludes VAT. Gifts are taxed at market value. Several exemptions including those for gifts between close relatives and first time home buyers expired in 2010. The transfer of stocks and marketable securities is taxed at 1% if over €1,000 or if a gift. Stock warrants in bearer form are taxed at 3% of the value of the shares, and the issue of (new) bearer warrants was prohibited effective 1 June 2015.
140:
1875:
centre of management of a capital company is situated at the time when such transactions take place. When the effective centre of management of a capital company is situated in a third country and its registered office is situated in a Member State, transactions subject to capital duty shall be taxable in the Member State where the registered office is situated. When the registered office and the effective centre of management of a capital company are situated in a third country, the supplying of fixed or working capital to a branch situated in a Member State may be taxed in the Member State in whose territory the branch is situated.
1926:
1743:
27:
2052:
1731:
2033:
1822:
1916:
Greece, the fee was introduced by
Legislative Decree 4755 Official Gazette Α΄164/15.5.1930 which was replaced by P.D. 28.7.1931/1931, also known as the Stamp Duties Code, in view of the impending bankruptcy. It stipulated that all loan contracts were subject to a 3.6% fee. On August 9, 2024, the bill
1874:
Stamp duty in the EU is limited in scope by the
Capital Duties Directive (Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital). This states that transactions subject to capital duty shall only be taxable in the Member State in whose territory the effective
2205:
The Budget 2017 abolished stamp duty for first-time home buyers in
England and Wales purchasing homes up to £300,000, saving first-time buyers up to £5,000. Additionally, first-time buyers spending up to £500,000 will only pay stamp duty at 5% on the amount in excess of £300,000. Those spending over
2008:
The government regularly updates its Stamp Duty laws and in addition to the above, several other amendments have now been published which are also aimed at cooling the property market. Third party calculators make it easier to understand the complex set of rules, making it easier to under the latest
1865:
A temporary stamp duty was introduced in 1657 to finance the war with Sweden. It was made permanent in 1660 and remains on the statute book although it has been substantially altered. Most stamp duties were abolished from 1 January 2000 and the present act only provides for stamp duties on insurance
2023:
Indian laws require stamp duty payments on a limited category of transaction documents. Broadly, documents affecting rights and titles to property require stamp duties to be paid. The central government requires stamp duty to be paid on several classes of transaction documents, primarily focused on
1900:
alteration of the instruments constituting the company, particularly when involving the conversion into a different type of company, the transfer of centre of effective management or registered office from one Member State to another, a change in the company's objects or the extension of its period
1878:
The spirit of the
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital is that capital duty interferes with the free movement of capital, and it prohibits capital duties altogether on the issue of securities (as opposed to the transfer). The Directive
2187:
introduced two significant changes to UK Stamp Duty Land Tax. For first-time buyers purchasing a property under £250,000, Stamp Duty Land Tax was abolished for the next two years. This measure was offset by a rise from 4% to 5% in Stamp Duty Land Tax on residential properties costing more than £1
2115:
with more expensive the house bought the greater the stamp duty rate. The top rate slowly increased from 0.5% in 1882 to 3% in 1947, 5% in 1973, 6% in 1975, reaching its peak at 9% in 1997. The budget of 2008 inaugurated a series of rate reductions. After 2011 the stamp duty tax is set at 1% for
2024:
securities, under the Indian Stamp Act, 1899. In addition, stamp duty may be charged by the state government for other transactions depending on state-specific legislation. For example, Maharashtra state's stamp duty law is governed by the
Maharashtra Stamp Act, 1958 (Bombay Act LX of 1958 ).
1841:
on various instruments (written documents) and transactions. Stamp duty laws can differ significantly between all eight jurisdictions. The rates of stamp duty also differ between the jurisdictions (typically up to 5.5%) as do the nature of instruments and transactions subject to duty. Some
2169:"Stamp Duty Reserve Tax" (SDRT) was introduced on agreements to transfer certain shares and other securities in 1986, albeit with a relief for intermediaries such as market makers and large banks that are members of a qualifying exchange. "Stamp Duty Land Tax" (SDLT), a new
2229:
Although the federal government formerly imposed various documentary stamp taxes on deeds, notes, insurance premiums and other transactional documents, in modern times such taxes are only imposed by states. Typically when real estate is transferred or sold, a real estate
1978:, and rights to subscribe for or to be allotted stock. Stamp duty on a conveyance on sale of land is charged at progressive rates ranging from 1.5% to 8.5% of the amount of consideration. The maximum rate of 8.5% applies where the consideration exceeds
2209:
Government defines first-time buyers as "... an individual or individuals who have never owned an interest in a residential property in the United
Kingdom or anywhere else in the world and who intends to occupy the property as their main residence."
2004:
on 29 June 2011 and would take effect from 20 November 2010. An enhanced rate of the
Special Stamp Duty and the Buyer's Stamp Duty was enacted by the Legislative Council on 27 February 2014 but would take effect retrospectively from 27 October 2012.
1917:
was put to public consultation by the
Ministry of National Economy and Finance which abolishes the stamp duty on more than 600 transactions and introduces the digital transaction fee on transactions, which remains the fee.
1857:) debts and other types of dutiable property. Another key type of duty is landholder duty, which is imposed on the acquisition of shares in a company or units in a trust that holds land above a certain value threshold.
2044:) is in use in Indonesia on a variety of legal documents. It continues to be necessary to stamp the document which used to describes a civil instance or as evidence in court according to Law No. 10/2020 on Stamp Duty (
2162:
2132:(IRAS) mandates stamp duty payment within 14 days from signing of the document if done in Singapore and 30 days if the document is signed overseas. Failure in payment within the fixed time entails heavy penalty.
1879:
acknowledges that the best solution would be to abolish the duty, but allows those Member States that charged the duty as at 1 January 2006 may continue to do so under strict conditions. With this
1866:
policies. Stamp duties on land registration were renamed and transferred to a separate statute but remain essentially the same, i.e. 0.6% on deeds and 1.5% loans secured against real estate.
1808:
The duty is thought to have originated in Venice in 1604, being introduced (or re-invented) in Spain in the 1610s, the
Spanish Netherlands in the 1620s, France in 1651, and England in 1694.
2147:
Swedish law applies a stamp duty on property deeds, at 1.5% of the purchase value. In addition, a stamp duty of 2.0% is levied on new mortgage securities ("pantbrev") for properties.
1985:
In addition, in response to the overheated property market, the
Government has proposed in 2010 and 2012 two further types of stamp duties in respect of conveyances on sale of land:
2566:
2746:"Stamp Duty on Shares and Its Effect on Share Prices", by Bond, Steve; Hawkins, Mike; Klemm, Alexander, FinanzArchiv: Public Finance Analysis, Volume 61, Number 3, Article (2005)
2651:
1849:
Major forms of duty include transfer duty on the purchase of land (both freehold and leasehold), buildings, fixtures, plant and equipment, intangible business assets (such as
2124:
From 1998, stamp duty in Singapore only applies to documents relating to immovable property, stocks and shares. Purchases of Singapore property or shares traded on the
1805:
upon the document to show that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp.
1880:
2079:. The digital document and its printed form is regarded as valid legal evidence according to Law No. 11/2008 on Information and Electronic Transactions (
2173:
derived from stamp duty, was introduced for land and property transactions from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed
1425:
2406:
2562:
2191:
Further reforms were announced in December 2014, so that rates are now paid only on the part of the property price within each tax band.
2015:
Hong Kong Government, through the Inland Revenue Department, also provides e-stamping with the same legal status as conventional stamp.
1282:
1147:
1142:
588:
1938:
1496:
1089:
315:
583:
2325:
2136:
2129:
1793:
that is levied on single property purchases or documents (including, historically, the majority of legal documents such as
1696:
882:
2234:
will be collected at the time of registration of the deed in the public records. In addition, many states impose a tax on
1838:
1571:
91:
2250:, is also usually collected at the time of registration of the mortgage or deed of trust with the recording authority.
2214:
2165:
The "Stamp Duty Paid" mark that appeared on British cheques from 1956 to 1971. There is now no duty on British cheques.
1773:
1636:
764:
276:
63:
1097:
850:
110:
2690:
1834:
2264:
2156:
2001:
567:
70:
2060:
749:
345:
1989:
Head 1AA / 1B: Special Stamp Duty (which applies to residential properties resold within 3 years after purchase)
2297:
1701:
1420:
48:
1993:
1706:
670:
139:
2499:
2213:
Stamp Duty Land Tax only applies throughout England and Northern Ireland. In Scotland, SDLT was replaced by
77:
1404:
700:
2606:
1897:
registration or other formalities required before commencing business because of the company's legal form;
2181:
1930:
1646:
1616:
44:
2012:
Real Estate Agencies do usually arrange the stamping for Tenancy Agreements for residential apartments.
2431:
1032:
504:
59:
2259:
2161:
1079:
657:
614:
465:
320:
169:
2633:
2457:"Property other than stocks and marketable securities and policies of (life and non-life) insurance"
1925:
1821:
2718:
1971:
1967:
1666:
1084:
573:
2481:
1974:. Other than the said shares, HK Stock is defined as shares and marketable securities, units in
1842:
jurisdictions no longer require a physical document to attract what is now often referred to as "
1681:
1621:
1132:
1127:
754:
635:
286:
37:
2764:
1908:
Indirect taxes are also entirely prohibited on the issue of certain securities and debentures.
1766:
1591:
1476:
1471:
1072:
651:
470:
2769:
2377:
1992:
Head 1AAB / 1C: Buyer's Stamp Duty (which applies to residential properties purchased by non-
1854:
1850:
1671:
1596:
1561:
1546:
1466:
1456:
705:
625:
620:
541:
2218:
1802:
1691:
1656:
1631:
1511:
1491:
663:
340:
201:
2676:
2238:
or other instruments securing loans against real property. This tax, known variously as a
8:
2524:
2092:
1711:
1611:
1606:
1551:
1536:
1526:
1521:
1516:
1461:
1451:
1446:
1430:
1300:
1246:
1054:
562:
2456:
84:
2704:
2125:
1946:
1797:, receipts, military commissions, marriage licences and land transactions). A physical
1686:
1676:
1661:
1651:
1626:
1576:
1541:
1531:
1501:
1486:
1481:
1336:
1251:
1044:
1008:
929:
808:
526:
164:
2095:
stamp duties are levied on various items including (but not limited to) credit cards,
1941:(SDO), Stamp duty applies to some legal binding documents as classified into 4 heads:
2321:
2293:
1759:
1601:
1586:
1581:
1556:
1506:
1306:
1022:
974:
914:
830:
771:
483:
450:
256:
2290:
Creating a Good Impression: three hundred years of The Stamp Office and stamp duties
2195:
2184:
2067:) on October 1, 2021. This form of stamp duty affixed to digital documents such as
1979:
1641:
1566:
1172:
1137:
1117:
934:
902:
776:
630:
381:
2341:
2139:. Legislation covering Singapore Stamp Duties are found in the Stamp Duties Act.
2112:
1963:
1735:
1351:
1209:
1204:
944:
907:
818:
783:
685:
609:
445:
405:
371:
281:
271:
266:
261:
179:
1294:
1266:
1241:
1102:
949:
744:
680:
578:
516:
420:
415:
398:
376:
2758:
2359:
1826:
1798:
1366:
1039:
964:
855:
788:
722:
690:
557:
499:
460:
440:
410:
325:
246:
241:
216:
206:
148:
2611:
2269:
2235:
2231:
2174:
2170:
2076:
1884:
1747:
1261:
1049:
1018:
989:
969:
860:
845:
825:
739:
734:
536:
330:
2387:. Legislative Department, Ministry of Law and Justice, Government of India
2202:
or holiday homes) would pay an additional 3% with effect from April 2016.
299:
1256:
999:
959:
877:
813:
759:
695:
521:
511:
455:
335:
236:
231:
189:
174:
2588:
2199:
2096:
2032:
1975:
1790:
1361:
1331:
1214:
1199:
1122:
1059:
1027:
979:
954:
939:
840:
835:
729:
435:
430:
251:
211:
157:
2549:
1194:
1112:
1107:
798:
793:
604:
531:
221:
2525:"Stamp duty payment duration and related penalty in case of failure"
26:
2100:
1356:
1324:
1013:
1003:
924:
919:
892:
865:
675:
425:
366:
361:
194:
2051:
1837:
does not levy stamp duty. However, stamp duties are levied by the
2072:
1167:
994:
897:
887:
226:
184:
2104:
2081:
UU No. 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik
1958:
Head 4: Any duplicates and counterparts of the above documents.
1894:
loans or services provided as part of contributions of capital;
1794:
1730:
1376:
1187:
1182:
1177:
984:
872:
2198:
the Chancellor announced that buyers of second homes (whether
1933:
and overembossing die (1905). Actual stamps are no longer used
2108:
1391:
1386:
1381:
1371:
1346:
1341:
1288:
1160:
2677:"Land and Buildings Transaction Tax | Revenue Scotland"
2135:
Applicable rates and more information can be obtained from
2068:
131:
2705:"Land Transaction Tax – What is Land Transaction Tax?"
2482:"Exemptions and Reliefs from the charge to Stamp Duty"
2607:"Budget 2010: stamp duty boost for first-time buyers"
1091:
European Union Common Consolidated Corporate Tax Base
1945:
Head 1: All sale or lease transactions in Hong Kong
2652:"Stamp Duty Land Tax: relief for first time buyers"
2360:"Inland Revenue Department: e-Stamping of Document"
1887:on the raising of capital to capital companies in:
51:. Unsourced material may be challenged and removed.
2756:
2318:Capital Duty Directive Text, Cases and Materials
2111:documents. Stamp duty was formerly a graduated
1767:
16:Tax levied on property purchases or documents
2565:. Cheque and Credit Clearing Company. 2012.
2036:Current IDR 10,000 stamp duty from Indonesia
2500:"Shares, Stocks and Marketable Securities"
2000:The Special Stamp Duty was enacted by the
1774:
1760:
1955:Head 3: All Hong Kong bearer instruments.
1283:Institute on Taxation and Economic Policy
111:Learn how and when to remove this message
2311:
2309:
2160:
2050:
2046:UU No. 10 Tahun 2020 Tentang Bea Meterai
2031:
1952:Head 2: The transfer of Hong Kong Stock.
1924:
1820:
2287:
2063:, also launched electronic stamp duty (
2757:
2281:
1939:Hong Kong Stamp Duty Ordinance Cap.117
2604:
2306:
2137:Inland Revenue Authority of Singapore
2130:Inland Revenue Authority of Singapore
2055:Electronic stamp duty from Indonesia
49:adding citations to reliable sources
20:
2206:£500,000 will pay full stamp duty.
2071:file in the form of special secure
1811:
13:
2740:
2315:
2215:Land and Buildings Transaction Tax
2107:, property transfers, and certain
14:
2781:
2750:
2407:"The Maharashtra Stamp Act, 1958"
2150:
2128:, are subject to stamp duty. The
1869:
1098:Global minimum corporate tax rate
2569:from the original on 8 July 2014
2265:Stamp duty in the United Kingdom
2224:
2177:charged on "land transactions".
2157:Stamp duty in the United Kingdom
1741:
1729:
568:Base erosion and profit shifting
138:
25:
2711:
2697:
2683:
2669:
2644:
2626:
2605:Jones, Rupert (24 March 2010).
2598:
2581:
2555:
2542:
2517:
2492:
2059:Indonesian government, through
346:Optimal capital income taxation
36:needs additional citations for
2474:
2449:
2424:
2399:
2370:
2352:
2334:
1970:in Hong Kong or listed on the
1966:of companies which are either
1929:Historic Hong Kong stamp duty
1421:List of countries by tax rates
1:
2292:. London: HMSO. p. 100.
2275:
1994:Hong Kong Permanent Residents
1883:, Member States may not levy
1835:Australian Federal Government
851:Natural resources consumption
2432:"Former Rates of Stamp Duty"
2378:"The Indian Stamp Act, 1899"
2221:was introduced in May 2018.
2217:on April 1, 2015. In Wales,
2119:
2027:
1920:
1816:
701:United States as a tax haven
7:
2253:
2009:cost of buying or selling.
1937:According to Schedule 1 of
10:
2786:
2316:Llorca, Salvador Trinxet.
2154:
2086:
1860:
615:Offshore financial centres
505:Repatriation tax avoidance
2589:"HMRC Stamp Taxes Manual"
2342:"Hong Kong e-Legislation"
2260:Financial transaction tax
2142:
1911:
1904:restructuring operations.
1891:contributions of capital;
1801:had to be attached to or
1080:Financial transaction tax
170:Property tax equalization
2018:
1972:Hong Kong Stock Exchange
1426:Tax revenue to GDP ratio
1085:Currency transaction tax
671:Liechtenstein tax affair
2346:www.elegislation.gov.hk
2288:Dagnall, Harry (1997).
1133:Permanent establishment
1128:Exchange of Information
636:Financial Secrecy Index
287:Medical savings account
2691:"Land Transaction Tax"
2563:"Taxes and stamp duty"
2548:Stamp Duties Act (
2166:
2056:
2037:
1934:
1830:
1829:of Tasmania from 1892.
1033:Vehicle miles traveled
652:Ireland as a tax haven
466:Private tax collection
2719:"Insurance stamp tax"
2634:"Stamp Duty Land Tax"
2504:Irish Tax and Customs
2486:Irish Tax and Customs
2461:Irish Tax and Customs
2436:Irish Tax and Customs
2248:documentary stamp tax
2164:
2054:
2035:
1928:
1855:intellectual property
1824:
706:Panama as a tax haven
658:Ireland v. Commission
626:Conduit and sink OFCs
621:Offshore magic circle
542:Unreported employment
2219:Land Transaction Tax
1881:stamp duty Directive
1697:United Arab Emirates
1439:Individual Countries
1148:Foreign revenue rule
945:Inheritance (estate)
664:Leprechaun economics
45:improve this article
2093:Republic of Ireland
2061:Ministry of Finance
2002:Legislative Council
1736:Business portal
1431:Tax rates in Europe
1301:Tax Justice Network
1247:Dhammika Dharmapala
755:Airport improvement
563:Transfer mispricing
354:Distribution of Tax
126:Part of a series on
2725:. 14 December 1914
2385:legislative.gov.in
2180:On 24 March 2010,
2167:
2126:Singapore Exchange
2057:
2038:
1947:immovable property
1935:
1831:
1337:Eight per thousand
1252:James R. Hines Jr.
1143:European Union FTT
165:Government revenue
2412:. 15 January 2018
2327:978-0-9567766-6-2
1839:Australian states
1784:
1783:
1719:
1718:
1315:
1314:
1307:Tax Policy Center
1055:Negative (income)
831:Environmental tax
713:
712:
631:Financial centres
451:Tax investigation
389:
388:
257:Tax harmonization
121:
120:
113:
95:
2777:
2735:
2734:
2732:
2730:
2715:
2709:
2708:
2701:
2695:
2694:
2687:
2681:
2680:
2673:
2667:
2666:
2664:
2662:
2648:
2642:
2641:
2630:
2624:
2623:
2621:
2619:
2602:
2596:
2595:
2593:
2585:
2579:
2578:
2576:
2574:
2559:
2553:
2546:
2540:
2539:
2537:
2535:
2521:
2515:
2514:
2512:
2510:
2496:
2490:
2489:
2478:
2472:
2471:
2469:
2467:
2453:
2447:
2446:
2444:
2442:
2428:
2422:
2421:
2419:
2417:
2411:
2403:
2397:
2396:
2394:
2392:
2382:
2374:
2368:
2367:
2356:
2350:
2349:
2338:
2332:
2331:
2313:
2304:
2303:
2285:
2196:Autumn Statement
2185:Alistair Darling
1844:transaction duty
1812:Usage by country
1776:
1769:
1762:
1748:Money portal
1746:
1745:
1744:
1734:
1733:
1410:
1409:
1231:
1230:
1138:Transfer pricing
1118:Tax equalization
1092:
1040:Corporate profit
676:Luxembourg Leaks
610:Corporate havens
489:
488:
305:
304:
142:
123:
122:
116:
109:
105:
102:
96:
94:
53:
29:
21:
2785:
2784:
2780:
2779:
2778:
2776:
2775:
2774:
2755:
2754:
2753:
2743:
2741:Further reading
2738:
2728:
2726:
2723:The Independent
2717:
2716:
2712:
2703:
2702:
2698:
2689:
2688:
2684:
2675:
2674:
2670:
2660:
2658:
2650:
2649:
2645:
2632:
2631:
2627:
2617:
2615:
2603:
2599:
2594:. p. 8,11.
2591:
2587:
2586:
2582:
2572:
2570:
2561:
2560:
2556:
2547:
2543:
2533:
2531:
2529:3ecpa_Singapore
2523:
2522:
2518:
2508:
2506:
2498:
2497:
2493:
2480:
2479:
2475:
2465:
2463:
2455:
2454:
2450:
2440:
2438:
2430:
2429:
2425:
2415:
2413:
2409:
2405:
2404:
2400:
2390:
2388:
2380:
2376:
2375:
2371:
2358:
2357:
2353:
2340:
2339:
2335:
2328:
2314:
2307:
2300:
2286:
2282:
2278:
2256:
2244:intangibles tax
2227:
2159:
2153:
2145:
2122:
2113:progressive tax
2089:
2030:
2021:
1962:One example is
1923:
1914:
1872:
1863:
1819:
1814:
1780:
1742:
1740:
1728:
1721:
1720:
1407:
1397:
1396:
1352:Fiscus Judaicus
1327:
1317:
1316:
1275:Advocacy groups
1228:
1220:
1219:
1210:Trade agreement
1205:Free-trade zone
1163:
1153:
1152:
1090:
1075:
1065:
1064:
725:
715:
714:
686:Paradise Papers
527:Debtors' prison
486:
476:
475:
446:Tax preparation
406:Revenue service
401:
391:
390:
302:
292:
291:
272:Double taxation
267:Tax withholding
262:Tax competition
180:Non-tax revenue
160:
117:
106:
100:
97:
54:
52:
42:
30:
17:
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1073:International
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797:
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558:Tax inversion
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500:Tax avoidance
498:
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484:Noncompliance
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461:Tax collector
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441:Tax residence
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411:Revenue stamp
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383:
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353:
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344:
342:
339:
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334:
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329:
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326:Tax incidence
324:
322:
321:Excess burden
319:
317:
314:
313:
312:
311:
307:
306:
301:
296:
295:
288:
285:
283:
280:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
253:
250:
248:
247:Tax incentive
245:
243:
242:Tax advantage
240:
238:
235:
233:
230:
228:
225:
223:
220:
218:
215:
213:
210:
208:
205:
203:
202:Tax threshold
200:
196:
193:
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188:
186:
183:
181:
178:
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150:
149:fiscal policy
147:An aspect of
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65:
62: –
61:
57:
56:Find sources:
50:
46:
40:
39:
34:This article
32:
28:
23:
22:
19:
2770:Transfer tax
2727:. Retrieved
2722:
2713:
2699:
2685:
2671:
2659:. Retrieved
2655:
2646:
2637:
2628:
2616:. Retrieved
2612:The Guardian
2610:
2600:
2583:
2571:. Retrieved
2557:
2544:
2532:. Retrieved
2528:
2519:
2507:. Retrieved
2503:
2494:
2485:
2476:
2464:. Retrieved
2460:
2451:
2439:. Retrieved
2435:
2426:
2414:. Retrieved
2401:
2389:. Retrieved
2384:
2372:
2363:
2354:
2345:
2336:
2317:
2289:
2283:
2270:Transfer tax
2247:
2243:
2240:mortgage tax
2239:
2232:transfer tax
2228:
2212:
2208:
2204:
2194:In the 2015
2193:
2190:
2179:
2175:transfer tax
2171:transfer tax
2168:
2146:
2134:
2123:
2090:
2080:
2077:Perum Peruri
2064:
2058:
2045:
2041:
2040:Stamp duty (
2039:
2022:
2014:
2011:
2007:
1999:
1984:
1982:21,739,130.
1968:incorporated
1961:
1936:
1915:
1907:
1885:indirect tax
1877:
1873:
1864:
1848:
1843:
1832:
1807:
1786:
1785:
1667:South Africa
1262:Joel Slemrod
935:Hypothecated
903:Sugary drink
803:
777:Expatriation
656:
574:Double Irish
537:Black market
382:Proportional
331:Laffer curve
316:Price effect
107:
101:January 2012
98:
88:
81:
74:
67:
60:"Stamp duty"
55:
43:Please help
38:verification
35:
18:
2661:24 December
2534:27 February
2097:debit cards
1976:unit trusts
1682:Switzerland
1647:Philippines
1622:New Zealand
1617:Netherlands
1257:Ronen Palan
1000:User charge
819:Value-added
784:Consumption
696:Swiss Leaks
584:Single Malt
522:Tax shelter
512:Tax evasion
471:Tax farming
456:Tax shelter
372:Progressive
336:Optimal tax
237:Tax amnesty
232:Tax holiday
190:Tax bracket
175:Tax revenue
2759:Categories
2509:23 January
2466:22 January
2441:22 January
2299:0116414189
2276:References
2200:Buy to let
2182:Chancellor
1787:Stamp duty
1592:Kazakhstan
1477:Bangladesh
1472:Azerbaijan
1405:By country
1362:Temple tax
1332:Church tax
1215:ATA Carnet
1200:Free trade
1195:Tariff war
1123:Tax treaty
1009:Congestion
950:Land value
841:Eco-tariff
809:Television
765:Solidarity
745:Ad valorem
605:Tax havens
436:Tax shield
431:Tax refund
399:Collection
377:Regressive
252:Tax reform
71:newspapers
2618:25 August
2236:mortgages
2188:million.
2120:Singapore
2101:ATM cards
2065:e-meterai
2028:Indonesia
1921:Hong Kong
1817:Australia
1803:impressed
1672:Sri Lanka
1637:Palestine
1597:Lithuania
1562:Indonesia
1547:Hong Kong
1467:Australia
1457:Argentina
1325:Religious
1113:Spahn tax
1108:Tobin tax
965:Pigouvian
883:Cigarette
856:Severance
789:Departure
597:Locations
550:Corporate
532:Smuggling
300:Economics
222:Tax shift
217:Deduction
207:Exemption
2567:Archived
2416:14 April
2254:See also
1851:goodwill
1692:Tanzania
1657:Portugal
1632:Pakistan
1512:Colombia
1492:Bulgaria
1357:Leibzoll
1234:Academic
1227:Research
1050:Windfall
990:Turnover
970:Property
920:Georgist
866:Stumpage
861:Steering
846:Landfill
826:Dividend
750:Aviation
740:Per unit
735:Indirect
426:Tax lien
362:Tax rate
341:Theories
195:Flat tax
158:Policies
132:Taxation
2729:24 July
2573:26 June
2391:15 June
2105:cheques
2091:In the
2087:Ireland
2073:QR code
2042:meterai
1861:Denmark
1795:cheques
1712:Uruguay
1612:Namibia
1607:Morocco
1572:Ireland
1552:Iceland
1537:Germany
1527:Finland
1522:Denmark
1517:Croatia
1462:Armenia
1452:Algeria
1447:Albania
1094:(CCCTB)
960:Payroll
915:General
908:Tobacco
878:Alcohol
814:Tourist
760:Landing
492:General
227:Tax cut
185:Tax law
85:scholar
2656:GOV.UK
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1377:Kharaj
1285:(ITEP)
1188:Export
1183:Import
1178:Tariff
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1060:Wealth
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980:Single
955:Luxury
940:Income
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1372:Jizya
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723:Types
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