Tax - Knowledge

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response to the emergence of war. War is an incentive for states to raise taxes and strengthen states' capacity. Historically, many taxation breakthroughs took place during wartime. The introduction of income tax in Britain was due to the Napoleonic War in 1798. The US first introduced income tax during the Civil War. Taxation is constrained by the fiscal and legal capacities of a country. Fiscal and legal capacities also complement each other. A well-designed tax system can minimize efficiency loss and boost economic growth. With better compliance and better support to financial institutions and individual property, the government will be able to collect more tax. Although wealthier countries have higher tax revenue, economic growth does not always translate to higher tax revenue. For example, in India, increases in exemptions lead to the stagnation of income tax revenue at around 0.5% of GDP since 1986.

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the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over the cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates, the total tax paid is the same, but it is paid at differing points in the process.

2492:(personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside the household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in 2350:

generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above a particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs.

3570:"…the economic incomes of private people are of three main types: rent, profit, and wages. Ordinary taxpayers will ultimately pay their taxes from at least one of these revenue sources. The government may intend that a particular tax should fall exclusively on rent, profit, or wages – and that another tax should fall on all three private income sources jointly. However, many taxes will inevitably fall on resources and persons very different from those intended … Good taxes meet four major criteria. They are (1) proportionate to incomes or abilities to pay (2) certain rather than arbitrary (3) payable at times and in ways convenient to the taxpayers and (4) cheap to administer and collect." 45: 2677:. In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax . The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax , and thus is a full VAT. The province of Quebec collects the Quebec Sales Tax which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. 2331: 3260:(the area ruled by a Satrap or provincial governor). At differing times, there were between 20 and 30 Satrapies in the Empire and each was assessed according to its supposed productivity. It was the responsibility of the Satrap to collect the due amount and to send it to the treasury, after deducting his expenses (the expenses and the power of deciding precisely how and from whom to raise the money in the province, offer maximum opportunity for rich pickings). The quantities demanded from the various provinces gave a vivid picture of their economic potential. For instance, 3632:

with elastic demand cause a large decline in quantity demanded a small increase in price. Therefore, in order to stabilize sales, the seller absorbs more of the additional tax burden. For example, the seller might drop the price of the product to $ 0.70 so that, after adding in the tax, the buyer pays a total of $ 1.20, or $ 0.20 more than he did before the $ 0.50 tax was imposed. In this example, the buyer has paid $ 0.20 of the $ 0.50 tax (in the form of a post-tax price) and the seller has paid the remaining $ 0.30 (in the form of a lower pre-tax price).

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should aim to align with government interests and facilitate effective planning and implementation of activities under evidence-based tax reform. Lastly, she found that identifying areas for further reform requires country-specific diagnostic assessment: broad areas for developing countries identified internationally (e.g. IMF) include, for example, property taxation for local revenues, strengthening expenditure management, and effective taxation of extractive industries and multinationals.

1919: 4850:. First, the amount of tax revenue raised at the extreme tax rates of 0% and 100% is considered. It is clear that a 0% tax rate raises no revenue, but the Laffer curve hypothesis is that a 100% tax rate will also generate no revenue because at such a rate there is no longer any incentive for a rational taxpayer to earn any income, thus the revenue raised will be 100% of nothing. If both a 0% rate and 100% rate of taxation generate no revenue, it follows from the 8964: 4482: 1648: 4917: 3929:

coming into the marketplace. This is due to the fact that the larger the corporation, the better its position to negotiate with suppliers. Also, larger companies may be able to operate at low or even negative profits for extended periods of time, thus pushing out competition. More progressive taxation of profits, however, would reduce such barriers for new entrants, thereby increasing competition and ultimately benefiting consumers.

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supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition, the supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381

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them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend a higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax.

2474:(or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it is economically justified, as it will not deter production, distort market mechanisms or otherwise create 3913:, where the tax is on a good in completely inelastic supply. By taxing the value of unimproved land as opposed to what's built on it, a land value tax does not increase taxes on landowners for improving their land. This is opposed to traditional property taxes which reward land abandonment and disincentivize construction, maintenance, and repair. Another example of a tax with few deadweight costs is a 4015:, and positive and negative economic spillovers (externalities), and ultimately, the promotion of economic growth and development. The tax system and its administration also play an important role in state-building and governance, as a principal form of "social contract" between the state and citizens who can, as taxpayers, exert accountability on the state as a consequence. 4464:". In socialist economies such as that of China, taxation played a minor role, since most government income was derived from the ownership of enterprises, and it was argued by some that monetary taxation was not necessary. While the morality of taxation is sometimes questioned, most arguments about taxation revolve around the degree and method of taxation and associated 2708:, and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits, beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a 2518:, there is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. 2661:

the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on

2704:. These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through the 2307:

taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there is widespread controversy and dispute about the proper definition of capital.

5904:. This particular tax can be understood to be levied on future generations that would have benefited from economic growth, and it has a 100% transfer cost (so long as people are not acting against their interests, increased uncertainty benefits, no-one). One example of a strong supporter of this tax was the former 6292: 4995:. The effective rate is the total tax paid divided by the total amount the tax is paid on, while the marginal rate is the rate paid on the next dollar of income earned. For example, if income is taxed on a formula of 5% from $ 0 up to $ 50,000, 10% from $ 50,000 to $ 100,000, and 15% over $ 100,000, a 4877:

Most governments take revenue that exceeds that which can be provided by non-distortionary taxes or through taxes that give a double dividend. Optimal taxation theory is the branch of economics that considers how taxes can be structured to give the least deadweight costs, or to give the best outcomes

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Additionally, critics of taxation note that the process of taxation, not only unjustly takes money of citizens, it also unjustly takes considerable time away from citizens. For example, it is estimated by the American Action Forum that Americans spend 6.5 billion hours annually preparing their taxes.

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Although governments must spend money on tax collection activities, some of the costs, particularly for keeping records and filling out forms, are borne by businesses and by private individuals. These are collectively called costs of compliance. More complex tax systems tend to have higher compliance

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into production costs. Economic theory suggests that the economic effect of tax does not necessarily fall at the point where it is legally levied. For instance, a tax on employment paid by employers will impact the employee, at least in the long run. The greatest share of the tax burden tends to fall

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and Patrick O'Brien found that the tax burden increased by 85% over this period. Another study confirmed this number, finding that per capita tax revenues had grown almost sixfold over the eighteenth century, but that steady economic growth had made the real burden on each individual only double over

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Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to the individual characteristics of the taxpayer,

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An important feature of tax systems is the percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution

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Sales taxes are levied when a commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of

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Developing countries have an informal sector representing an average of around 40%, perhaps up to 60% in some. Informal sectors feature many small informal traders who may not be efficient in bringing into the tax net since the cost of collection is high and revenue potential limited (although there

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One indicator of the taxpaying experience was captured in the "Doing Business" survey, which compares the total tax rate, time spent complying with tax procedures, and the number of payments required through the year, across 176 countries. The "easiest" countries in which to pay taxes are located in

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Deadweight loss does not account for the effect taxes have in leveling the business playing field. Businesses that have more money are better suited to fend off competition. It is common that an industry with a small amount of very large corporations has a very high barrier of entry for new entrants

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Depending on how quantities supplied and demanded to vary with price (the "elasticities" of supply and demand), a tax can be absorbed by the seller (in the form of lower pre-tax prices), or by the buyer (in the form of higher post-tax prices). If the elasticity of supply is low, more of the tax will

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of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed

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Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may

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that there must exist at least one rate in between where tax revenue would be a maximum. The Laffer curve is typically represented as a graph that starts at 0% tax, zero revenue, rises to a maximum rate of revenue raised at an intermediate rate of taxation, and then falls again to zero revenue at a

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Aid interventions in revenue can support revenue mobilization for growth, improve tax system design and administrative effectiveness, and strengthen governance and compliance. The author of the Economics Topic Guide found that the best aid modalities for revenue depend on country circumstances, but

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Fragile states are less able to expand tax revenue as a percentage of GDP and any gains are more difficult to sustain. Tax administration tends to collapse if conflict reduces state-controlled territory or reduces productivity. As economies are rebuilt after conflicts, there can be good progress in

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The author found tax revenue as a percentage of GDP varying greatly around a global average of 19%. This data also indicates countries with higher GDP tend to have higher tax to GDP ratios, demonstrating that higher income is associated with more than proportionately higher tax revenue. On average,

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However, in a quarter of African countries Overseas Development Assistance does exceed tax collection, with these more likely to be non-resource-rich countries. This suggests countries making the most progress replacing aid with tax revenue tend to be those benefiting disproportionately from rising

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A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to a large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people

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A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel is imported by a machine manufacturer. That manufacturer will pay

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as part of income subject to tax. Capital gain is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial

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at 47% and the lowest is in Kuwait at 0.8%, reflecting low taxes from strong oil revenues. The long-term average performance of tax revenue as a share of GDP in low-income countries has been largely stagnant, although most have shown some improvement in more recent years. On average, resource-rich

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To show this relationship, suppose that the market price of a product is $ 1.00 and that a $ 0.50 tax is imposed on the product that, by law, is to be collected from the seller. If the product has an elastic demand, a greater portion of the tax will be absorbed by the seller. This is because goods

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tax is one where the tax base is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT))

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Some economists hold that the inflation tax affects the lower and middle classes more than the rich, as they hold a larger fraction of their income in cash, they are much less likely to receive the newly created monies before the market has adjusted with inflated prices, and more often have fixed

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Resource-rich countries tend to collect more revenue as a share of GDP, but this is more volatile. Sub-Saharan African countries that are resource-rich have performed better tax collecting than non-resource-rich countries, but revenues are more volatile from year to year. By strengthening revenue

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and financial development. As state capacity develops, states not only increase the level of taxation but also the pattern of taxation. With larger tax bases and the diminishing importance of trading tax, income tax gains more importance. According to Tilly's argument, state capacity evolves as a

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VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority.

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collected from natural resources (land, mineral extraction, fishing quotas, etc.) is unearned income, and belongs to the community rather than any individual. They advocate a high tax (the "Single Tax") on land and other natural resources to return this unearned income to the state, but no other

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depending on the elasticities thereof; this includes workers (in the form of lower wages), capital investors (in the form of loss to shareholders), landowners (in the form of lower rents), entrepreneurs (in the form of lower wages of superintendence) and customers (in the form of higher prices).

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In many low-income countries, the majority of revenue is collected from a narrow tax base, sometimes because of a limited range of taxable economic activities. There is therefore dependence on few taxpayers, often multinationals, that can exacerbate the revenue challenge by minimizing their tax

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Many view government spending as an inefficient use of capital, and that the same projects that the government seeks to develop can be developed by private companies at much lower costs. This line of argument holds that government workers are not as personally invested in the efficiency of the

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Evidence on the effect of aid on tax revenues is inconclusive. Tax revenue is more stable and sustainable than aid. While a disincentive effect of aid on revenue may be expected and was supported by some early studies, recent evidence does not support that conclusion, and in some cases, points

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A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity. This in actuality is a regressive tax as those with lower income must use a higher percentage of their income than those with higher income and therefore the effect of the tax reduces as a

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Administrations are often under-resourced, resources are not effectively targeted on areas of greatest impact, and mid-level management is weak. Coordination between domestic and customs is weak, which is especially important for VAT. Weak administration, governance, and corruption tend to be

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supports the IT sector and seeks to improve the investment climate, the small size of the domestic market, low wages, low demand for productivity enhancement tools, financial constraints, high software piracy rates, and other factors make growth in this sector a slow process. Meaning that tax

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Countries use incentives to attract investment but doing this may be unnecessarily giving up revenue as evidence suggests that investors are influenced more by economic fundamentals like market size, infrastructure, and skills, and only marginally by tax incentives (IFC investor surveys). For

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Many countries provide publicly funded retirement or healthcare systems. In connection with these systems, the country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are

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or other transportation facilities. Historically tolls have been used to pay for public bridge, road, and tunnel projects. They have also been used in privately constructed transport links. The toll is likely to be a fixed charge, possibly graduated for vehicle type, or for distance on long

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levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g.

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Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to the public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local

4281:, "An old tax is a good tax". Conservatives advocate the "fundamental conservative premise that no one should be excused from paying for government, lest they come to believe that government is costless to them with the certain consequence that they will demand more government 'services'." 2174:. According to this view, the purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. 4436:

is therefore legitimate: "Just as no one is morally required to answer a robber truthfully when he asks if there are any valuables in one's house, so no one can be morally required to answer truthfully similar questions asked by the state, e.g., when filling out income tax returns."

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imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in the year 1643, as part of a scheme of revenue and taxation devised by parliamentarian

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refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Taxes consist of

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adjusts to ensure that all trades which benefit both the buyer and the seller of a good occur. The introduction of a tax causes the price received by the seller to be less than the cost to the buyer by the amount of the tax. This causes fewer transactions to occur, which reduces

3073:, which are based on simple existence or ownership. Indirect taxes are imposed on events, rights, privileges, and activities. Thus, a tax on the sale of the property would be considered an indirect tax, whereas the tax on simply owning the property itself would be a direct tax. 4140:

Developing and developed countries face huge challenges in taxing multinationals and international citizens. Estimates of tax revenue losses from evasion and avoidance in developing countries are limited by a lack of data and methodological shortcomings, but some estimates are

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One potential result of the Laffer curve is that increasing tax rates beyond a certain point will become counterproductive for raising further tax revenue. A hypothetical Laffer curve for any given economy can only be estimated and such estimates are sometimes controversial.

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In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal is named

3313:, thus relieving the government of the work to carry out the currency conversion themselves. The revenue payment essentially worked as a loan to the government, which paid interest on it. Although this scheme was a profitable enterprise for the government as well as the 2546:, where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to a higher tax rate. 3506:

were clamped on beards. Today, one of the most-complicated taxation systems worldwide is in Germany. Three-quarters of the world's taxation literature refers to the German system. Under the German system, there are 118 laws, 185 forms, and 96,000 regulations, spending

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of supply and demand for a good, it follows that putting the highest tax rates on the goods for which there are most inelastic supply and demand will result in the least overall deadweight costs. Some economists sought to integrate optimal tax theory with the

3386:. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes. This increase was greatest in England, 3705:

associated with a good (meaning that it has negative effects not felt by the consumer) then a free market will trade too much of that good. By taxing the good, the government can raise revenue to address specific problems while increasing overall welfare.

3456:, a tax-like payment (one-tenth of one's earnings or agricultural produce), paid to the Church (and thus too specific to be a tax in strict technical terms). This should not be confused with the modern practice of the same name which is normally voluntary. 1905:

by imposing minimal taxes on the personal income of individuals and on corporate income. These tax havens attract capital from abroad (particularly from larger economies) whilst resulting in loss of tax revenues within other non-haven countries (through

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While overall tax revenues have remained broadly constant, the global trend shows trade taxes have been declining as a proportion of total revenues (IMF, 2011), with the share of revenue shifting away from border trade taxes towards domestically levied

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from individuals at the rate of between 1% and 3% of the assessed value of their total property. However, since it was extremely difficult to facilitate the collection of the tax, the government auctioned it every year. The winning tax farmers (called

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governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as

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Of all regions, Africa has the highest total tax rates borne by the business at 57.4% of the profit on average but has reduced the most since 2004, from 70%, partly due to introducing VAT and this is likely to have a beneficial effect on attracting

2237:. Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. 2560:

Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but

2186:(OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed a definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( 4042:

Many low-income countries have a tax-to-GDP ratio of less than 15% which could be due to low tax potentials, such as a limited taxable economic activity, or low tax effort due to policy choice, non-compliance, or administrative constraints.

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be paid by the supplier. If the elasticity of demand is low, more will be paid by the customer; and, contrariwise for the cases where those elasticities are high. If the seller is a competitive firm, the tax burden is distributed over the

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Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose

2863:. Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to a single-rate form of taxation regardless of ability to pay (the 1822:). Consequently, taxation is a highly debated topic by some, as although taxation is deemed necessary by general consensus in order for society to function and grow in an orderly and equitable manner through the government provision of 3272:, a province fabled for its gold, was to supply gold dust equal in value to the very large amount of 4,680 silver talents. Egypt was known for the wealth of its crops; it was to be the granary of the Persian Empire (and, later, of the 3399:, twice in per capita income comparison, but they were mostly placed on international trade. In France, taxes were lower but the burden was mainly on landowners, individuals, and internal trade and thus created far more resentment. 3585:

A 2019 study looking at the impact of tax cuts for different income groups, it was tax cuts for low-income groups that had the greatest positive impact on employment growth. Tax cuts for the wealthiest top 10% had a small impact.

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projects, so the overspending happens at every step of the way. In the same regard, many public officials are not elected for their project management skills, so the projects can be mishandled. In the United States, President

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The goal is to tax people when they are creating societal costs in addition to their personal costs. By taxing goods with negative externalities, the government attempts to increase economic efficiency while raising revenues.

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were employed to evade taxes on doors and cabinets. In some circumstances, taxes are also used to enforce public policy like congestion charge (to cut road traffic and encourage public transport) in London. In Tsarist Russia,

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Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings.

4842:, the Laffer curve is a theoretical representation of the relationship between government revenue raised by taxation and all possible rates of taxation. It is used to illustrate the concept of taxable income elasticity (that 4741:

is greater than zero. Therefore, under the assumed principle of equal rights of all people to natural resources, the occupier of any such land must compensate the rest of society to the amount of that value. For this reason,

2774:, and they may be used by governments to protect domestic industries. A proportion of tariff revenues is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are 3619:

on the most inelastic factor involved—the part of the transaction which is affected least by a change in price. So, for instance, a tax on wages in a town will (at least in the long run) affect property-owners in that area.

3152:: Government policies such as interest-rate caps on government debt, financial regulations such as reserve requirements and capital controls, and barriers to entry in markets where the government owns or controls businesses. 2321:

Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons.

5892:". Some claim there are systemic effects of an expansionary monetary policy, which are also definitively taxing, imposing a financial charge on some as a result of the policy. Because the effects of monetary expansion or 3321:; after which, each province was obliged to pay 1% tax on wealth and a flat rate on each adult. This brought about regular census and shifted the tax system more towards taxing an individual's income rather than wealth. 4039:

countries have made the most progress, rising from 10% in the mid-1990s to around 17% in 2008. Non-resource-rich countries made some progress, with average tax revenues increasing from 10% to 15% over the same period.

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is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom,

4273:, the payment of taxation is justified as part of the general obligations of citizens to obey the law and support established institutions. The conservative position is encapsulated in perhaps the most famous 4022:

and necessary for a country to be self-sufficient. They found that domestic revenue flows are, on average, already much larger than ODA, with aid worth less than 10% of collected taxes in Africa as a whole.

3233:. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children". Samgharitr is the name mentioned for the Tax collector in the Vedic texts. In 3531:. Today, governments in more advanced economies (i.e. Europe and North America) tend to rely more on direct taxes, while developing economies (i.e. several African countries) rely more on indirect taxes. 2458:

with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are

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Paying Taxes 2013: Total tax rate is a composite measure including corporate income tax, employment taxes, social contributions, indirect taxes, property taxes, and smaller taxes e.g. environmental tax.

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is justified on the grounds that commercial activity necessarily involves the use of publicly established and maintained economic infrastructure, and that businesses are in effect charged for this use.

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whereas indirect taxes are levied on transactions irrespective of the circumstances of buyer or seller." According to this definition, for example, income tax is "direct", and sales tax is "indirect".

3276:) and was required to provide 120,000 measures of grain in addition to 700 talents of silver. This tax was exclusively levied on Satrapies based on their lands, productive capacity and tribute levels. 3024:, where the effective tax rate decreases as the amount to which the rate is applied increases. This effect is commonly produced where means testing is used to withdraw tax allowances or state benefits. 4903:

is a detailed theoretical model of the optimum progressive income tax along these lines. Over the last years the validity of the theory of optimal taxation was discussed by many political economists.

4695:, which is considered both efficient and moral. Demand for specific land is dependent on nature, but even more so on the presence of communities, trade, and government infrastructure, particularly in 3344:

Numerous records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since

7124:

Ruiz del Portal, X. 2009. "A general principal–agent setting with non-differentiable mechanisms: Some examples." Mathematical Social Sciences 57, no. 2: 262–78. Academic Search Premier, EBSCOhost.

4396:. The view that democracy legitimizes taxation is rejected by those who argue that all forms of government, including laws chosen by democratic means, are fundamentally oppressive. According to 3213:

is a synonym for taxes). Records from the time document that the Pharaoh would conduct a biennial tour of the kingdom, collecting tithes from the people. Other records are granary receipts on

4543:

Tax choice is the theory that taxpayers should have more control with how their individual taxes are allocated. If taxpayers could choose which government organizations received their taxes,

4070:

on goods and services. Low-income countries tend to have a higher dependence on trade taxes, and a smaller proportion of income and consumption taxes when compared to high-income countries.

3043:

and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption.

3953:. These not only result in lost revenue but involve additional costs: for instance, payments made for tax advice are essentially deadweight costs because they add no wealth to the economy. 4150:

incentives do not contribute to the development of the sector as much as it is thought to contribute. Support towards the IT industry and tax incentives were established in the 2000s in

2794:

is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside the bloc. A

2577:, transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. 2573:, are respectively charged on transactions involving securities and land. Stamp duty has the effect of discouraging speculative purchases of assets by decreasing liquidity. In the 2020:. States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic 3988:

stated that the core purpose of taxation is revenue mobilization, providing resources for National Budgets, and forming an important part of macroeconomic management. They said

2565:

remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives,

5814: 2805:

In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the

3992:

has focused on the need to "optimize" the system through balancing efficiency and equity, understanding the impacts on production, and consumption as well as distribution,

3444:, which is paid in lieu of military service; strictly speaking, it is a commutation of a non-tax obligation rather than a tax as such but functioning as a tax in practice. 1739:

All countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a

3964:

To address these issues, economists often suggest simple and transparent tax structures that avoid providing loopholes. Sales tax, for instance, can be replaced with a

5885: 5840: 4572: 5900:

where the new monies are first introduced. Economic bubbles increase market instability and therefore increase investment risk, creating the conditions common to a

4667:

for their negative impact on trade. He also believed in the right of each person to the fruits of their own labor and productive investment. Therefore, income from

8795: 6515: 2364:

Unemployment and similar taxes are often imposed on employers based on the total payroll. These taxes may be imposed in both the country and sub-country levels.

4129:

are broader governance benefits). There is also an issue of non-compliant companies who are "hard to tax", evading taxes and should be brought into the tax net.

3905:—can have significant deadweight costs. The only way to avoid deadweight costs in an economy that is generally competitive is to refrain from taxes that change 2183: 2481:

When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a

5152: 5210: 2828:

Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles.

4328:. Defenders of business taxation argue that it is an efficient method of taxing income that ultimately flows to individuals, or that separate taxation of 7524: 4031:

high-income countries have tax revenue as a percentage of GDP of around 22%, compared to 18% in middle-income countries and 14% in low-income countries.

4018:

The researchers wrote that domestic revenue forms an important part of a developing country's public financing as it is more stable and predictable than

2221:, on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in the jurisdiction, which 9006: 7075: 2770:

An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage

2665:

and interest income. Of the above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the

6902:

See Section 3 'International Taxation' e.g. Torvik, 2009 in Commission on Capital Flight from Developing Countries, 2009: Tax Havens and Development

6659: 2599:(assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " 5818: 4261:, because the government is the party performing the act of imposing taxes, society as a whole decides how the tax system should be organized. The 6980: 5716: 2867:, but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' 7007: 2288:

system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government.

2446:

Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of

2270:

isolate the loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years.

6922: 6530: 5641:—soon to be replaced by a margin tax—on business activity that, while not denominated as an income tax, is in substance a kind of income tax. 1330: 4729:

stated that whenever labor is mixed with natural resources, such as is the case with improved land, private property is justified under the

2778:

or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on

2376:

is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of

8372: 7909: 3348:

numbers are not as readily available. Government expenditures and revenue in France during the 17th century went from about 24.30 million

2450:, where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a 1956:

states and their functional equivalents. The method of taxation and the government expenditure of taxes raised is often highly debated in

8632: 7857: 5381: 3985: 5438:"Social Security Programs Throughout the World on the U.S. Social Security website for links to individual country program descriptions" 4703:

of land is not the product of one particular individual and it may be claimed for public expenses. According to George, this would end

4492: 2920:

but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs).

1901:

Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as

7982: 7615: 7484: 1187: 5742: 3784:

from higher-income individuals to lower-income individuals. However, in a highly specific condition, progressive taxation increases

4860: 1052: 1047: 7354: 7175: 7082: 4895:, which is the economic expression of the idea that equality is valuable to a greater or lesser extent. If individuals experience 3089:, or other types of assessments in exchange of particular goods, services, or use of property. These are generally not considered 493: 9016: 6879:

Schneider, Buehn, and Montenegro (2010), Shadow Economies all over the World: New Estimates for 162 Countries from 1999 to 2007.

3768:

as opposed to only personal costs, with the benefit of lowering the overall tax burden for people who cause less societal harm.

2384:, and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it is sometimes called a 4404:. Libertarian opponents of taxation claim that governmental protection, such as police and defense forces might be replaced by 3615: 3601: 3578:. Taxation is almost never a simple transfer of wealth. Economic theories of taxation approach the question of how to maximize 2981: 2716: 1401: 994: 220: 7099: 3957:

also occur because of non-taxable 'hidden' transactions; for instance, a sale from one company to another might be liable for

488: 7561: 7508: 7381: 7262: 7145: 7031: 6566: 6509: 6347: 6009: 5552: 4157:

In low-income countries, compliance costs are high, they are lengthy processes, frequent tax payments, bribes and corruption.

1854:. Within market economies, taxation is considered as the most viable option to operate the government (instead of widespread 5882: 3128:

Some scholars refer to certain economic effects as taxes, though they are not levies imposed by governments. These include:

8583: 6870:

See for example Paul Collier (2010), The Political Economy of Natural Resources, social research Vol 77: No 4: Winter 2010.

3574:

The side-effects of taxation (such as economic distortions) and theories about how best to tax are an important subject in

3554:

of GDP per capita – adjusted for purchasing power parity (PPP) – is explained by revenue from social security and the like.

2345:

of GDP per capita – adjusted for purchasing power parity (PPP) – is explained by revenue from social security and the like.

1601: 787: 6831: 6829: 6431: 5844: 3374:. Taxation as a percentage of production of final goods may have reached 15–20% during the 17th century in places such as 2536:

or residence. The tax is often imposed based on a deemed disposition of all the individual's property. One example is the

1935:

proceeds. From the view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the

8563: 8206: 7584:

Progress and Poverty: An Inquiry into the Cause of Industrial Depressions and of Increase of Want with Increase of Wealth

5999: 5518:(recommending a net wealth tax for the US of 0.05% for the first $ 100,000 in assets to 0.3% for assets over $ 1,000,000) 4505: 4306: 3781: 3287:

in 196 BC and written in three languages "led to the most famous decipherment in history—the cracking of hieroglyphics".

1831: 1476: 2488:

In many jurisdictions (including many American states), there is a general tax levied periodically on residents who own

7890: 7446: 6826: 6587: 5505: 5267: 4449:

This is equivalent of roughly 741,501 years of life lost every year to complete tax forms and other related paperwork.

4445:

proposed in his 2009 budget "to terminate or reduce 151 discretionary programs" which were inefficient or ineffective.

4266: 3837:

costs. This fact can be used as the basis for practical or moral arguments in favor of tax simplification (such as the

1678: 1541: 669: 181: 7683: 7398: 7311: 6491: 6465: 3493:

Some principalities taxed windows, doors, or cabinets to reduce consumption of imported glass and hardware. Armoires,

8667: 7877: 5985: 5961: 4964: 4632:

for taxation is (as economists agree) due to the fact that such taxation cannot be passed on and does not create any

4524: 2973: 1002: 755: 6836:

Keen; Mansour (2010). "Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I – Trade Reform".

4946: 3241:, grains were collected as a tax from the surrounding lands, and stored in silos as a display of the king's wealth. 8978: 8537: 8101: 7882: 5475: 1907: 472: 4246:

in a society. According to this view, taxation in modern nation-states benefit the majority of the population and

8885: 8265: 7833: 7340: 4285:

generally favor higher levels of taxation to fund public provision of a wide range of services such as universal

4019: 3686: 1811: 654: 250: 8527: 6951:

IMF Working Paper 108/12 (2012), Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants

5459: 5147: 4942: 3820:, either by mandating unproductive labor (compliance costs) or by creating distortions to economic incentives ( 3065:

In law, the terms may have different meanings. In U.S. constitutional law, for instance, direct taxes refer to

2037: 1606: 1325: 7528: 3465:, a medieval land tax originally raised to pay off raiding Danes and later used to fund military expenditures. 8558: 7975: 4297:

and others, the capacity to tax income from capital is a central element of the social democratic case for a

1611: 575: 44: 6093: 3614:). However, who ultimately pays the tax (the tax "burden") is determined by the marketplace as taxes become 3305:) paid the tax revenue to the government in advance and then kept the taxes collected from individuals. The 9011: 7023:

Quote it Completely!: World Reference Guide to More Than 5,500 Memorable Quotations from Law and Literature

5491: 5162: 4863:

reports that estimates of revenue-maximizing tax rates have varied widely, with a mid-range of around 70%.

4401: 3961:, but if the same goods were shipped from one branch of a corporation to another, no tax would be payable. 3214: 3144: 1747:

are progressive based on brackets of annual income amounts. Most countries charge a tax on an individual's

1309: 605: 5896:

are never uniform over an entire economy, the policy influences capital transfers in the market, creating

3606:

Law establishes from whom a tax is collected. In many countries, taxes are imposed on businesses (such as

3093:, as long as they are levied as payment for a direct benefit to the individual paying. Such fees include: 3005:

effect, which can be applied to any type of tax system (income or consumption) that meets the definition.

2879:

Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include:

8833: 8275: 8148: 7955: 6128: 4461: 4004: 3524: 3477:, the principle of assigning the responsibility for tax revenue collection to private citizens or groups. 3210: 1551: 1521: 7804: 2996:

below). The proper implementation of environmental taxes has been the subject of a long-lasting debate.

8312: 8290: 7219: 5651: 5242: 4767: 4003:

They state that taxes and tax relief have also been used as a tool for behavioral change, to influence

3993: 2802:, and the participating countries share the revenues from tariffs on goods entering the customs union. 2542: 1985: 937: 409: 7713:

Kerr, Gavin (10 March 2015). "'Predistribution', property-owning democracy and land value taxation'".

6991: 6787:

Africa Economic Outlook 2010, Part 2: Public Resource Mobilisation and Aid in Africa, AfDB/OECD (2010)

6271: 5926: 5720: 5188: 3796:

produced by higher-income individuals, who in turn consume only from other higher-income individuals (

2170:, taxes are not needed for government revenue, as long as the government in question is able to issue 8406: 7254: 6796:

According to IMF data for 2010, from Revenue Data for IMF Member Countries, as of 2011, (unpublished)

5599:"Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax" 5292: 5069: 5049: 4746:

generally believe that such payment cannot be regarded as a true 'tax', but rather a compensation or

4251: 3528: 3226: 3136: 2888: 2410: 1819: 984: 562: 519: 370: 225: 74: 5338: 4899:

from income, then the optimum distribution of income for society involves a progressive income tax.

4460:

assumed that taxation would be unnecessary after the advent of communism and looked forward to the "

4046:

Some low-income countries have relatively high tax-to-GDP ratios due to resource tax revenues (e.g.

8243: 7968: 6911: 5694: 4927: 4802: 4393: 4091: 3512: 3295: 2864: 2073: 2057: 1965: 1939:, levied on a basis of predetermined criteria and without reference to specific benefits received. 1571: 989: 478: 7777: 4364:

Because payment of tax is compulsory and enforced by the legal system, rather than voluntary like

4106:

in the bottom 5, reflecting higher total tax rates and a greater administrative burden to comply.

2715:

Excises (or exemptions from them) are also used to modify consumption patterns of a certain area (

2330: 1806:), taxation transfers wealth from households or businesses to the government. This has effects on 8449: 8416: 8196: 6707:(April 2009). "Income Inequality and Progressive Income Taxation in China and India, 1986–2015". 4931: 4892: 4560: 4012: 3654: 3031:, where the effective tax rate is fixed, while the amount to which the rate is applied increases. 2963: 2240: 1823: 1803: 1586: 1526: 1037: 1032: 659: 540: 191: 6226: 6071: 3976:

Following Nicolas Kaldor's research, public finance in developing countries is strongly tied to

8893: 8776: 8522: 8491: 8307: 8211: 8189: 7947: 7938:

Tax introduction database – A dataset of the introduction of taxes in 220 countries, 1750–2018.

7920: 7021: 6142: 5746: 5074: 4887: 4409: 4389: 4154:, and this example showcases that such policies are not the guarantee of rapid economic growth. 3891: 3403: 3345: 3186: 2799: 2566: 2285: 1973: 1883: 1671: 1496: 1381: 1376: 977: 556: 375: 5598: 5396: 4133:

liability, in some cases abusing a lack of capacity in revenue authorities, sometimes through

3459:(Feudal) aids, a type of tax or due that was paid by a vassal to his lord during feudal times. 2088:, and the operation of government itself. A government's ability to raise taxes is called its 8973: 8946: 8926: 8918: 8770: 8542: 8096: 7551: 7498: 7481: 7135: 6814:

IMF WP/05/112, Tax Revenue and (or?) Trade Liberalization, Thomas Baunsgaard and Michael Keen

6556: 5931:

Giovannini, Alberto; de Melo, Martha (1993). "Government Revenue from Financial Repression".

5542: 5363: 4851: 4675:

should remain untaxed. For this reason many Geoists—in particular those that call themselves

4428: 4146: 3624: 3520: 3124:

Ruling fees charged by governmental agencies to make determinations in particular situations.

3039:

The terms can also be used to apply meaning to the taxation of select consumption, such as a

2377: 2140: 2128: 1981: 1576: 1501: 1466: 1451: 1371: 1361: 610: 530: 525: 446: 5951: 5183: 4368:, some political philosophies view taxation as theft, extortion, slavery, as a violation of 1838:

are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as

8809: 8143: 8005: 6193: 6037: 5795:

Atkinson, A. B. (1977). "Optimal Taxation and the Direct Versus Indirect Tax Controversy".

4938: 4733:

that there must be enough other natural resources of the same quality available to others.

4720: 4588: 4231: 4118: 3922: 3702: 3265: 3190: 3149: 2980:), "sulfuric tax", and others. The stated purpose is to reduce the environmental impact by 2728: 2107:. A portion of taxes may be used to service past debts. Governments also use taxes to fund 1866:

without heavily interfering with the market and private businesses; taxation preserves the

1596: 1561: 1536: 1416: 1396: 568: 245: 106: 20: 8: 8932: 8620: 8615: 8302: 8216: 8158: 8091: 7083:"Tax History Project – The Depression and Reform – FDR's Search for Tax Revision in N.Y." 6368:"Tax Cuts for Whom? Heterogeneous Effects of Income Tax Changes on Growth and Employment" 6210: 5768:

Schaefer, Jeffrey M. (1 January 1969). "Clothing Exemptions and Sales Tax Regressivity".

5225: 4896: 4846:

will change in response to changes in the rate of taxation). The curve is constructed by

4672: 4625: 4591:

predicts its sufficiency because—as George also noted—public spending raises land value.

4548: 4465: 4385: 4355: 4262: 4243: 3866: 3793: 3785: 3777: 3753: 3646: 3523:

which contained 3.8 million words as of 1 February 2010, numerous tax regulations in the

2860: 2787: 2753: 2642:, by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. 2570: 2279: 2244: 2096: 1859: 1708: 1616: 1516: 1511: 1456: 1441: 1431: 1426: 1421: 1366: 1356: 1351: 1335: 1205: 1151: 959: 467: 6041: 4813:

as compensation for environmental damage or privilege as acceptable and even necessary.

8899: 8223: 8020: 7921:

The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide

7872: 7792:

The mid-range for this elasticity is around 0.4, with a revenue peak around 70 percent.

7665: 7646: 7638: 7598: 7370: 7183: 7064: 6853: 6724: 6615: 6607: 6398: 6053: 5927:

The Liquidation of Government Debt, Reinhart, Carmen M. & Sbrancia, M. Belen, p. 19

5777: 5034: 4847: 4822: 4786: 4704: 4664: 4636:, and that it removes the incentive to speculate on land. Its morality is based on the 4628:, for both reasons of economic efficiency as well as morality. The efficiency of using 4564: 4417: 4405: 4087: 3954: 3906: 3825: 3718: 3392: 3310: 3249: 3121:

User fees, such as those charged for use of parks or other government-owned facilities.

3014: 2850:, is a tax that levies a set amount per individual. It is an example of the concept of 2720: 2381: 2259:

payments to the government, from taxpayers who have not paid enough during the tax year

2100: 1895: 1835: 1796: 1712: 1591: 1581: 1566: 1556: 1531: 1481: 1446: 1436: 1406: 1391: 1386: 1241: 1156: 949: 913: 834: 713: 431: 69: 5575: 4987:. An important distinction when talking about tax rates is to distinguish between the 3264:

was assessed for the highest amount and for a startling mixture of commodities; 1,000

8968: 8692: 8677: 8297: 8163: 8113: 8108: 7896: 7886: 7557: 7504: 7377: 7258: 7141: 7068: 7027: 6857: 6849: 6682: 6562: 6505: 6440: 6402: 6390: 6343: 6057: 6025: 6005: 5981: 5957: 5548: 5437: 5094: 4790: 4684: 4649: 4604: 4556: 4359: 4351: 4222: 4095: 3883: 3797: 3756:). The idea is to aim taxes at people that cause an above-average amount of societal 3670: 3579: 3494: 3396: 3245: 3170: 2783: 2779: 2489: 2297: 2210: 1815: 1780: 1664: 1506: 1491: 1486: 1461: 1411: 1211: 927: 879: 819: 735: 676: 388: 355: 161: 7650: 7047:

Logue, Danielle (2009). "Moving policy forward: 'brain drain' as a wicked problem".

6728: 6619: 4886:

deals with minimizing deadweight costs. Because deadweight costs are related to the

4723:

predicts its sufficiency for financing public goods because those raise land value.

3886:; the individuals or businesses involved are less well off than before the tax. The 8869: 8861: 8789: 8486: 8426: 8179: 8065: 8055: 8040: 8010: 7942: 7868: 7630: 7413: 7250: 7103: 7056: 6845: 6716: 6674: 6599: 6497: 6382: 6045: 5978:

Milton's Teeth and Ovid's Umbrella: Curiouser & Curiouser Adventures in History

5897: 5317: 5134: 5064: 5059: 4794: 4782: 4759: 4645: 4641: 4633: 4552: 4544: 4397: 4294: 4282: 4234:, taxes are justified as they fund activities that are necessary and beneficial to 4212:

Every tax, however, is, to the person who pays it, a badge, not of slavery, but of

4134: 4125:

management, there are huge opportunities for investment for development and growth.

3878: 3817: 3539: 3028: 2807: 2724: 2527: 2455: 2152: 2148: 2144: 2132: 2116: 2029: 1993: 1788: 1546: 1471: 1077: 1042: 1022: 839: 807: 681: 535: 286: 7755: 7286: 7241: 7201: 6893:

IMF, 2011, Revenue Mobilization in Developing Countries, Fiscal Affairs Department

6248: 5616: 5413: 5367: 3562:

from households or businesses to the government of a nation. Adam Smith writes in

2927:

tax, where the tax base is the quantity of something, regardless of its price. An

8912: 8734: 8724: 8700: 8637: 8503: 8459: 8360: 8060: 8045: 6655: 6337: 5905: 5889: 5878: 5678: 5479: 5157: 5104: 5054: 4810: 4763: 4730: 4716: 4708: 4617: 4584: 4423: 4369: 4325: 4239: 4205: 3989: 3965: 3870: 3821: 3745: 3678: 3363: 3222: 3010: 2959: 2940: 2740: 2727:

if the proceeds are then used to pay for the costs of treating illness caused by

2701: 2621: 2604: 2505: 2482: 2475: 2464: 2398: 2230: 2104: 2089: 2077: 2041: 1855: 1807: 1760: 1744: 1640: 1256: 1114: 1109: 849: 812: 723: 688: 590: 514: 350: 310: 276: 186: 176: 171: 166: 84: 6314: 3161: 8817: 8588: 8571: 8508: 8481: 8464: 8153: 8086: 8050: 8030: 6700: 6049: 5909: 5893: 5875: 5119: 5099: 4900: 4883: 4879: 4843: 4755: 4692: 4676: 4608: 4576: 4442: 4433: 4278: 3977: 3921:(head tax) which is paid by all adults regardless of their choices. Arguably a 3910: 3729: 3725: 3662: 3575: 3543: 3411: 3350: 3291: 3238: 3021: 2906: 2868: 2635: 2600: 2471: 2432: 2426: 2334: 2234: 2167: 2156: 2112: 2021: 1989: 1988:. When taxes are not fully paid, the state may impose civil penalties (such as 1977: 1928: 1875: 1827: 1199: 1171: 1146: 1007: 854: 649: 585: 483: 421: 325: 320: 303: 281: 7782:. The New Palgrave Dictionary of Economics, Second Edition. Palgrave Macmillan 7729: 7417: 7060: 6768: 6766: 6764: 6762: 6760: 6758: 4809:

that must be compensated. Under the same reasoning most of them also consider

8995: 8907: 8874: 8672: 8652: 8603: 8280: 8260: 8201: 8118: 8015: 7900: 7162:

Clarifying appeals to dignity in medical ethics from a historical perspective

6756: 6754: 6752: 6750: 6748: 6746: 6744: 6742: 6740: 6738: 6686: 6444: 6394: 5638: 5528: 5109: 5084: 5079: 4992: 4806: 4700: 4629: 4621: 4500: 4338: 4309:

recommend a minimal level of taxation in order to maximize the protection of

4298: 4290: 4270: 4247: 3946: 3938: 3674: 3607: 3595: 3516: 3430:

In monetary economies prior to fiat banking, a critical form of taxation was

3415: 3387: 3336:

on conquered non-Muslims). In India this practice began in the 11th century.

3280: 3182: 3132: 2985: 2811:, which became an important revenue source for local governments in the late 2795: 2705: 2592: 2574: 2537: 2440: 2316: 2226: 2081: 2049: 1997: 1969: 1936: 1752: 1716: 1271: 944: 869: 760: 693: 627: 595: 462: 404: 365: 345: 315: 230: 151: 146: 121: 111: 53: 7453: 5513: 4996: 4988: 9001: 8879: 8855: 8822: 8803: 8784: 8739: 8712: 8705: 8687: 8625: 8401: 8355: 8350: 8253: 8238: 8081: 7691: 7421: 7197: 6583: 6501: 5039: 4833: 4798: 4712: 4680: 4656: 4580: 4568: 4381: 4365: 4083: 4008: 3918: 3914: 3813: 3714: 3333: 3273: 3205:

provided to the state by peasants too poor to pay other forms of taxation (

3202: 3070: 3066: 3056: 2989: 2967: 2910: 2692: 2662: 2639: 2555: 2422: 2303: 2069: 1871: 1768: 1733: 1700: 1652: 1166: 954: 923: 894: 874: 765: 750: 730: 644: 639: 441: 235: 7847: 7616:"Aggregate Land Rents, Expenditure on Public Goods, and Optimal City Size" 6735: 6678: 4086:, most likely reflecting low tax regimes in those countries. Countries in 4058:) whereas some middle-income countries have lower tax-to-GDP ratios (e.g. 1922:

Total revenue from direct and indirect taxes given as share of GDP in 2017

8847: 8647: 8532: 8421: 8396: 8384: 8365: 8248: 8228: 8138: 8035: 5129: 5124: 5089: 4872: 4771: 4668: 4660: 4413: 4373: 4321: 4286: 4250:. A common presentation of this view, paraphrasing various statements by 4121:

has led to a decline in trade taxes as a share of total revenues and GDP.

4067: 3950: 3862: 3761: 3611: 3474: 3431: 3383: 3379: 3174: 3106: 3102: 2812: 2736: 2591:

Some countries' governments will require a declaration of the taxpayers'

2533: 2511: 2447: 2402: 2359: 2214: 2017: 1918: 1887: 1851: 1784: 1720: 1161: 904: 864: 782: 718: 664: 600: 426: 416: 360: 240: 141: 136: 94: 79: 7010:, United Nations Social and Economic Commission for Asia and the Pacific 6660:"The Origins of State Capacity: Property Rights, Taxation, and Politics" 6367: 5472: 1695:

is a mandatory financial charge or some other type of levy imposed on a

8940: 8827: 8444: 8025: 7642: 7549: 7477: 6774: 6720: 6704: 6651: 6554: 5781: 4738: 4726: 4696: 4688: 4538: 4317: 4217: 4178: 3942: 3898: 3887: 3733: 3086: 3052: 3040: 2977: 2928: 2791: 2748: 2634:

Many tax authorities have introduced automated VAT which has increased

2586: 2562: 2460: 2451: 2262: 2204: 2171: 2163: 2033: 2009: 1953: 1891: 1867: 1756: 1748: 1729: 1704: 1266: 1236: 1119: 1104: 1027: 964: 932: 884: 859: 844: 745: 740: 708: 634: 340: 335: 156: 116: 62: 6611: 6529:

Jackson, Laura; Otrok, Christopher; Owyang, Michael T. (19 May 2020).

6026:"Ancient tax collectors amassed a fortune – until it went up in smoke" 4165:

towards higher tax revenue following support for revenue mobilization.

2999: 8841: 8642: 8593: 8576: 8514: 8496: 8270: 8184: 7173:

For an overview of the classical liberal perspective on taxation see

5901: 5637:

Although Texas has no individual income tax, the state does impose a

5114: 4839: 4457: 4258: 3958: 3902: 3682: 3650: 3503: 3498: 3284: 3098: 2851: 2775: 2651: 2596: 2085: 2045: 1961: 1902: 1843: 1772: 1099: 1017: 1012: 703: 698: 509: 436: 126: 7634: 5268:"Why it matters in Paying Taxes – Doing Business – World Bank Group" 4916: 3194: 2992:

suggested a tax to deal with externalities (see also the section on

1948: 8729: 8662: 8598: 8411: 8389: 8285: 8233: 7991: 7215: 6603: 6386: 5925:. Princeton and Oxford: Princeton University Press, 2008 (p. 143), 5871: 4978: 4770:

but rather a 'predistribution' or simply a correct distribution of

4751: 4600: 4377: 4334: 4329: 4059: 3842: 3551: 3468: 3462: 3318: 3309:

paid the tax revenue in coins, but collected the taxes using other

3301: 3140: 3114: 2883: 2837: 2697: 2443:

or realty is the combination of land and improvements to the land.

2406: 2342: 2252: 2218: 2065: 2053: 1957: 1879: 1847: 1764: 1740: 1696: 1261: 1229: 918: 908: 829: 824: 797: 770: 580: 330: 271: 266: 99: 7756:"The Compatibility of Georgist Economics and Ecological Economics" 7355:"Americans Will Spend 6.5 Billion Hours on Income Taxes This Year" 7164:. Bioethics 23, no. 3: 151–60. Academic Search Premier, EBSCOhost. 4305:

arguments for comprehensive public ownership of capital. American

3937:

Complexity of the tax code in developed economies offers perverse

3925:

which is entirely unanticipated can also fall into this category.

2510:

Inheritance tax, also called estate tax, are taxes that arise for

8682: 8476: 8469: 8334: 8130: 7202:

Chapter II. Sec. 4. The Principle of Methodological Individualism

5527:

Taxes on the net wealth of corporations are often referred to as

5044: 4999:

with income of $ 175,000 would pay a total of $ 18,750 in taxes.

4778: 4743: 4734: 4613: 4310: 4302: 4235: 4213: 4174: 4151: 4035: 3997: 3853: 3838: 3749: 3511:

3.7 billion to collect the income tax. In the United States, the

3486: 3447: 3441: 3407: 3261: 3257: 3234: 3230: 3166: 2744: 2732: 2674: 2515: 2222: 2136: 2124: 2120: 2108: 2061: 1964:. Tax collection is performed by a government agency such as the 1943: 1942:

In modern taxation systems, governments levy taxes in money; but

1863: 1776: 1072: 899: 802: 792: 131: 89: 6981:"An Inquiry into the Nature and Causes of The Wealth of Nations" 6969:

IMF Revenue Data, 2011: Total Tax Revenue as a percentage of GDP

6588:"Why Tax the Rich? Efficiency, Equity, and Progressive Taxation" 6181:

Fiscal Crises, Liberty, and Representative Government, 1450–1789

6168:

Fiscal Crises, Liberty, and Representative Government, 1450–1789

5006:(0.05*50,000) + (0.10*50,000) + (0.15*75,000) = 18,750 3721:

who wrote about it in his 1920 book "The Economics of Welfare".

3229:), it states "But when the crop comes in, give a fifth of it to 2723:

consumption, relative to other goods. This may be combined with

2217:. Generally, the authorities impose a tax on net profits from a 8657: 8609: 8378: 4637: 4099: 4055: 4047: 3741: 3737: 3666: 3559: 3480: 3375: 3253: 3017:

increases as the amount to which the rate is applied increases.

2955: 2765: 2709: 2686: 2532:

An expatriation tax is a tax on individuals who renounce their

2485:

to compensate it for some or all of the foregone tax revenues.

2187: 2013: 1792: 1635: 1281: 1092: 1087: 1082: 889: 777: 4400:, "society as a whole" should not make such decisions, due to 4392:

see taxation as government aggression through the lens of the

3317:, it was later replaced by a direct tax system by the emperor 3193:. The earliest and most widespread forms of taxation were the 2470:

In contrast with a tax on real estate (land and buildings), a

2467:, which many countries impose on the estates of the deceased. 8746: 8342: 5867: 4551:. For example, a taxpayer who allocated more of his taxes on 4274: 4079: 4051: 4034:

In high-income countries, the highest tax-to-GDP ratio is in

3874: 3789: 3453: 3329: 3325: 3269: 3218: 3198: 3110: 2855: 2771: 1932: 1839: 1296: 1291: 1286: 1276: 1251: 1246: 1193: 1065: 7808: 7287:""The State versus Liberty", excerpt from chapters 22–25 of 7243:"The Moral Status of Relations to the State", chapter 24 of 6805:

IMF FAD (2011), Revenue Mobilization in Developing Countries

6633:

Stern, Nicolas; Burgess, Robin. "Taxation and Development".

5921:

See for example Reinhart, Carmen M. and Rogoff, Kenneth S.,

4181:

increased from 10.5% of GDP in 1994 to around 17.7% in 2011.

7960: 7951: 7160:

Van Der Graaf, Rieke, and Johannes J. M. Van Delden. 2009.

6072:"Darius I (Darius the Great), King of Persia (from 521 BC)" 4683:

that these types of taxation (but not all) are immoral and

4372:, or tyranny, accusing the government of levying taxes via 4103: 3765: 3757: 3658: 3508: 3419: 3395:

were higher in Britain than France in the years before the

3248:, a regulated and sustainable tax system was introduced by 2666: 2284:

In economics, a negative income tax (abbreviated NIT) is a

2248: 2025: 7937: 7730:"The Science of Political Economy: What George "Left Out"" 7312:"Major Savings and Reforms in the President's 2009 Budget" 6531:"Could More Progressive Taxes Increase Income Inequality?" 6001:

The Rig-Vedic and Post-Rig-Vedic Polity (1500 BCE-500 BCE)

3724:

Pigovian taxes might target the undesirable production of

2225:

principles in the jurisdiction may modify or replace. The

7861: 5680:

The Annotated Constitution of the Australian Commonwealth

4747: 4075: 3547: 3082: 2338: 1882:

to make their own economic decisions, engage in flexible

8796:

The Origin of the Family, Private Property and the State

7614:

Arnott, Richard J.; Joseph E. Stiglitz (November 1979).

7613: 6339:

The Wealth of Nations: A Translation into Modern English

4983:

Taxes are most often levied as a percentage, called the

4114:

The below facts were compiled by EPS PEAKS researchers:

3689:

of society if the benefit outweighs the costs involved.

2984:. Economists describe environmental impacts as negative 2409:

at the time of gift transfer. Some jurisdictions impose

2209:

Many jurisdictions tax the income of individuals and of

7543: 7213: 7137:

Financial Management: Entailing Planning for the Future

6646: 6644: 2595:(assets and liabilities), and from that exact a tax on 2341:, from social contributions. For this data, 20% of the 5241:

Sciaudone, Christiana; Niser, Lisa (24 October 2022).

4320:, is often justified on grounds including territorial 4289:

and education, as well as the provision of a range of

3890:

and the amount of deadweight cost is dependent on the

3752:), and excess demand of certain public goods (such as 3744:), goods which incur public healthcare costs (such as 2184:

Organisation for Economic Co-operation and Development

1795:. It is also possible to levy a tax on tax, as with a 7910:

Global Taxation: How Modern Taxes Conquered the World

5815:"What is Difference Between Direct and Indirect Tax?" 5153:

List of countries by tax revenue as percentage of GDP

4177:

expanded from 10.6% of GDP in 2003 to 21.3% in 2011.

3217:

and papyrus. Early taxation is also described in the

1736:

and may be paid in money or as its labor equivalent.

996:

European Union Common Consolidated Corporate Tax Base

7497:

McCluskey, William J.; Franzsen, Riël C. D. (2005).

6641: 5541:

McCluskey, William J.; Franzsen, Riël C. D. (2005).

4737:

state that the Lockean proviso is violated wherever

4161:

associated with low revenue collections (IMF, 2011).

2719:). For example, a high excise is used to discourage 2439:

buildings), and personal property (movable things).

2229:

varies by system, and some systems may be viewed as

6143:"Roman Taxes – Taxation in the Roman Empire | UNRV" 6129:"History of the World in 100 Objects:Rosetta Stone" 5570: 5568: 5566: 5564: 4062:) which reflect a more tax-friendly policy choice. 4050:) or relatively efficient tax administration (e.g. 3135:: the economic disadvantage suffered by holders of 3000:

Proportional, progressive, regressive, and lump sum

2743:

etc., and they may be collectively referred to as "

2008:The levying of taxes aims to raise revenue to fund 7550:William J. McCluskey; Riël C. D. Franzsen (2005). 7487:, Part 2, Article I: Taxes upon the Rent of Houses 7369: 7239: 7100:"Do Conservatives Have a Conservative Tax Agenda?" 6924:, Armenian ICT Sector State of the Industry Report 6555:William J. McCluskey; Riël C. D. Franzsen (2005). 6528: 6430: 6272:"How Many Words Are in the Internal Revenue Code?" 5743:"Luxury tax — Britannica Online Encyclopedia" 5414:"Definition of Taxes (Note by the Chairman), 1996" 3865:, the introduction of taxes into a market reduces 2251:basis, with corrections made after the end of the 1952:taxation are characteristic of traditional or pre- 1862:), as taxation enables the government to generate 7907:Genschel, Philipp; Seelkopf, Laura, eds. (2022). 7858:My taxes go where? How countries spend your money 7496: 7361: 7019: 5930: 5540: 5181: 3701:economic efficiency in some cases. If there is a 8993: 7008:Population and Social Integration Section (PSIS) 6581: 5683:. Australia: Angus & Robertson. p. 837. 5561: 2325: 2302:Most jurisdictions imposing an income tax treat 1743:of taxation on personal annual income, but most 6194:"Revenue Statistics 2020 | en | OECD" 4644:is justified for products of labor but not for 4620:) state that taxation should primarily collect 3471:, a tax which replaced the Danegeld in England. 2993: 7284: 6493:Economic Policy Reforms 2012: Going for Growth 6179:Hoffman, Phillipe and Kathryn Norberg (1994), 6166:Hoffman, Phillipe and Kathryn Norberg (1994), 5881:. Also see Andrés Erosa and Gustavo Ventura, " 5677:Quick, John; Garran, Robert (1 January 1901). 5603:NYU Law and Economics Research Paper No. 20-11 5240: 4559:. Supporters argue that allowing taxpayers to 3857:Diagram illustrating deadweight costs of taxes 3391:this period before the industrial revolution. 2265:from the government to those who have overpaid 7976: 7214:Spencer Heath MacCallum (12 September 2007). 6990:(published 2005). p. 704. Archived from 6772: 6650: 5949: 4509:that contextualizes different points of view. 4495:to certain ideas, incidents, or controversies 3635: 3268:and four months supply of food for the army. 2854:. One of the earliest taxes mentioned in the 1672: 7447:"Do Earmarks Increase Giving to Government?" 6823:"Doing Business 2013", World Bank/IFC (2013) 6775:"Economics Topic Guide Taxation and Revenue" 6709:American Economic Journal: Applied Economics 6342:. Industrial Systems Research. p. 429. 5883:On inflation as a regressive consumption tax 4805:, to which privileged access also generates 4750:. This means that while Geoists also regard 4316:Compulsory taxation of individuals, such as 4269:" slogan implied this view. For traditional 3968:which disregards intermediate transactions. 3945:there are, the more opportunities for legal 7396: 6889: 6887: 6885: 6835: 6699: 6117:– by Jonathan E. Dyck – p. 96 – Brill, 1998 5676: 5462:, finance the programs through other taxes. 4945:. Unsourced material may be challenged and 4793:, and thus also includes resources such as 4571:that taxpayers truly value. This would end 3803: 2255:. These corrections take one of two forms: 1755:. Countries or sub units often also impose 7983: 7969: 7948:ICTD/UNU-WIDER, Government Revenue Dataset 7372:Taxation in the People's Republic of China 7367: 7133: 6933:'Doing Business 2013', World Bank/IFC 2013 6126: 5956:. Taylor & Francis. pp. vi–viii. 5596: 4766:they do not regard it as an instrument of 4254:is "Taxes are the price of civilization". 3971: 3645:The purpose of taxation is to provide for 3437:Other obsolete forms of taxation include: 3181:The first known system of taxation was in 2900: 2411:taxes on financial or capital transactions 2000:) on the non-paying entity or individual. 1679: 1665: 9007:3rd-millennium BC establishments in Egypt 7775: 7140:. Global India Publications. p. 77. 6115:The Theocratic Ideology of the Chronicler 5980:, p. 41. Simon & Schuster, New York. 4965:Learn how and when to remove this message 4525:Learn how and when to remove this message 3894:of supply and demand for the good taxed. 3489:, a feudal tax system based on land rent. 3483:, a feudal tax system based on land rent. 2454:, with the result that one can still see 1188:Institute on Taxation and Economic Policy 7553:Land Value Taxation: An Applied Analysis 7500:Land Value Taxation: An Applied Analysis 7399:"Tax morale and conditional cooperation" 7049:Globalisation, Societies & Education 6882: 6632: 6558:Land Value Taxation: An Applied Analysis 6466:"How do taxes affect income inequality?" 5794: 5767: 5745:. Concise.britannica.com. Archived from 5544:Land Value Taxation: An Applied Analysis 4861:The New Palgrave Dictionary of Economics 4715:and distribute wealth much more evenly. 4583:and distribute wealth much more evenly. 4432:in 1982 that taxation is theft and that 4090:are among the "hardest" to pay with the 3852: 3538: 3370:. In 1780–89, it reached 421.50 million 3256:system of taxation was tailored to each 3160: 2923:In contrast to ad valorem taxation is a 2463:, charged upon change of ownership, and 2329: 1917: 16:Compulsory contribution to state revenue 7866: 7577: 7575: 7573: 7397:Frey, Bruno S.; Torgler, Benno (2007). 6317:. Internal Revenue Service. 4 June 2012 5597:Batchelder, Lily L. (28 January 2020). 5141: 3776:Progressive taxation generally reduces 3020:The opposite of a progressive tax is a 2756:is an annual tax on vehicle ownership. 2353: 2003: 8994: 7916:Seelkopf, L., Bubek, M., Eihmanis, E. 7596: 7581: 7503:. Ashgate Publishing, Ltd. p. 4. 5997: 5843:. Ncsu.edu. 2 May 2007. Archived from 5576:"TPC Tax Topics | Federal Budget" 5547:. Ashgate Publishing, Ltd. p. 4. 5228:, University of Pennsylvania Almanac, 3932: 3788:when lower-income individuals consume 3640: 3602:Effect of taxes and subsidies on price 3558:In economic terms, taxation transfers 3046: 2514:or inherited income. In United States 2431:A property tax (or millage tax) is an 2273: 7964: 7805:"Libertarian & Conservative News" 7525:"Milton Friedman Interviewed -- 1978" 7046: 6988:Penn State Electronic Classics Series 6978: 6972: 6518:from the original on 18 October 2023. 6432:"Heads, You Win. Tails, You Win, Too" 6428: 6365: 6361: 6359: 6335: 6269: 5670: 5503: 5458:By contrast, some countries, such as 5379: 5013:The "effective rate" would be 10.7%: 3831: 3809: 3771: 3740:), water or air pollution (namely an 3097:Tolls: a fee charged to travel via a 3076: 2895: 2610: 2580: 2012:, to alter prices in order to affect 1814:that can be both increased (known as 1707:organization to collectively support 204: 7950:compilation of tax data mainly from 7712: 7570: 7452:. Cbees.utdallas.edu. Archived from 7341:"Tracker: The Cost of Tax Paperwork" 6315:"Internal Revenue Bulletin: 2012–23" 5943: 5695:"Tax Facts | Tax Facts Listing" 5590: 5497: 5221: 5219: 4943:adding citations to reliable sources 4910: 4789:meaning of the word referred to all 4687:. George stated there should be one 4475: 3527:, and supplementary material in the 3434:, the tax on the creation of money. 2891:including currency transaction taxes 7216:"The Rule of Law Without the State" 6429:Frank, Robert H. (5 January 2013). 5998:Prasad, R. U. S. (6 October 2020). 5213:, CC/FS1a, accessed 31 January 2022 3848: 3780:, even when the tax revenue is not 3534: 3358:in 1650–59 to about 117.99 million 3354:in 1600–10 to about 126.86 million 2162:According to the proponents of the 13: 7827: 7807:. Words of Liberty. Archived from 7727: 7715:Politics, Philosophy and Economics 6913:, Armenia – Information Technology 6356: 6270:Caron, Paul L. (28 October 2011). 5490:See for example the United States 5370:in the case of U.S. Federal taxes. 4267:No taxation without representation 4173:developing effective tax systems. 4027:prices of energy and commodities. 2193: 14: 9028: 7931: 7878:Concise Encyclopedia of Economics 7663: 5953:A World History of Tax Rebellions 5874:. Some argue that inflation is a 5216: 5023:The "marginal rate" would be 15%. 4337:economists argue that all of the 2974:natural resources consumption tax 2416: 1996:) or criminal penalties (such as 1974:His Majesty's Revenue and Customs 1931:), by borrowing and confiscating 1003:Global minimum corporate tax rate 8963: 8962: 7883:Library of Economics and Liberty 7797: 7769: 7753: 7747: 7721: 7706: 7676: 7657: 7607: 7590: 7517: 7490: 7471: 7439: 7406:Journal of Comparative Economics 7390: 6850:10.1111/j.1467-7679.2010.00498.x 6036:(7826): 485. 14 September 2020. 5817:. Investor Guide. Archived from 5382:"Taxes for Revenue are Obsolete" 4915: 4547:decisions would integrate their 4480: 4257:It can also be argued that in a 3546:revenue from taxes in % of 3410:, 45.3% in France, 33.2% in the 2949: 2667:Federation of Tax Administrators 2291: 1908:base erosion and profit shifting 1646: 1634: 473:Base erosion and profit shifting 43: 7347: 7333: 7304: 7278: 7240:Murray N. Rothbard (May 1998). 7233: 7207: 7190: 7167: 7154: 7127: 7118: 7092: 7040: 7013: 7001: 6963: 6960:African Economic Outlook (2010) 6954: 6945: 6936: 6927: 6916: 6905: 6896: 6873: 6864: 6817: 6808: 6799: 6790: 6781: 6693: 6626: 6575: 6548: 6522: 6484: 6458: 6422: 6409: 6366:Zidar, Owen (30 October 2018). 6329: 6307: 6285: 6263: 6241: 6219: 6204: 6186: 6173: 6160: 6135: 6120: 6108: 6086: 6064: 6018: 5991: 5970: 5915: 5859: 5833: 5807: 5788: 5761: 5735: 5709: 5687: 5644: 5631: 5609: 5534: 5521: 5484: 5465: 5452: 5430: 5406: 5373: 4827: 4555:would have less to allocate on 4020:Overseas Development Assistance 3873:. In a competitive market, the 2823: 2521: 251:Optimal capital income taxation 9017:30th-century BC establishments 8528:Right of way (property access) 7623:Quarterly Journal of Economics 7102:. Heritage.org. Archived from 6635:Journal of Economic Literature 6251:. US House of Reperesentitives 5473:India Social Security overview 5356: 5331: 5310: 5285: 5260: 5234: 5203: 5175: 5148:List of countries by tax rates 4655:Economist and social reformer 2934: 2615: 2499: 1326:List of countries by tax rates 1: 7670:Second Treatise of Government 5272:subnational.doingbusiness.org 5230:Vol. 48, No. 28, 2 April 2002 5168: 4699:environments. Therefore, the 4567:at efficiently producing the 4561:demonstrate their preferences 3713:This type of tax is called a 3450:, a tax on feudal dependents. 3422:members an average of 34.3%. 3283:, a tax concession issued by 3013:is a tax imposed so that the 2731:. Similar taxes may exist on 2326:Social-security contributions 2198: 2115:. These services can include 756:Natural resources consumption 7990: 6417:Principles of Microeconomics 6375:Journal of Political Economy 6293:"26 CFR – Table of Contents" 5933:The American Economic Review 5770:The American Economic Review 5510:Boston Review (Feb–Mar 1996) 5492:Federal Unemployment Tax Act 5163:Category:Taxation by country 4452: 4402:methodological individualism 4109: 3736:), polluting fuels (such as 3589: 3550:. For this data, 32% of the 3517:1,177 forms and instructions 3402:Taxation as a percentage of 3225:(chapter 47, verse 24 – the 3185:around 3000–2800 BC, in the 3145:expansionary monetary policy 3081:Governments may charge user 2310: 1878:by allowing individuals and 606:United States as a tax haven 7: 8834:Two Treatises of Government 7867:Minarik, Joseph J. (2008). 7026:. W.S. Hein. p. 1045. 5027: 4901:Mirrlees optimal income tax 4816: 4563:would help ensure that the 4462:withering away of the state 4078:ranking first, followed by 3861:In the absence of negative 3697:The existence of a tax can 3692: 3525:Code of Federal Regulations 2976:, greenhouse gas tax (i.e. 2889:Financial transaction taxes 2549: 2391: 2103:, a government accumulates 1913: 10: 9033: 7913:. Oxford University Press. 7220:Ludwig Von Mises Institute 7134:Chaturvedi, Skand (2009). 7020:Eugene C. Gerhart (1998). 6496:. OECD. 24 February 2012. 6094:"History of Iran (Persia)" 6050:10.1038/d41586-020-02630-9 5717:"Internal Revenue Service" 5226:Taxes in the Ancient World 4976: 4870: 4866: 4831: 4820: 4598: 4536: 4349: 4345: 4203: 4199: 4185: 3754:traffic congestion pricing 3636:Increased economic welfare 3599: 3593: 3156: 3050: 2994:Increased economic welfare 2953: 2938: 2904: 2874: 2842:A poll tax, also called a 2835: 2763: 2684: 2680: 2649: 2619: 2584: 2553: 2543:American Jobs Creation Act 2525: 2503: 2420: 2357: 2314: 2295: 2277: 2202: 2190:) on the import of goods. 2058:research & development 1986:Australian Taxation Office 520:Offshore financial centres 410:Repatriation tax avoidance 18: 8958: 8755: 8557: 8437: 8330: 8323: 8172: 8129: 8074: 7998: 7848:Resources in your library 7418:10.1016/j.jce.2006.10.006 7255:New York University Press 7061:10.1080/14767720802677366 6838:Development Policy Review 5888:10 September 2008 at the 5719:. irs.gov. Archived from 5504:Wolff, Edward N. (1996). 5318:"The Importance of Taxes" 5070:Government budget balance 5050:Excess burden of taxation 4594: 4471: 4252:Oliver Wendell Holmes Jr. 4145:example, even though the 4074:the Middle East with the 3909:. Such taxes include the 3529:Internal Revenue Bulletin 3339: 3227:New International Version 3137:cash and cash equivalents 2759: 2378:unincorporated businesses 2367: 1820:excess burden of taxation 1818:) or decreased (known as 985:Financial transaction tax 75:Property tax equalization 8886:The Great Transformation 8244:Labor theory of property 7600:Protection or Free Trade 7291:(LewRockwell.com, 2007)" 6667:American Economic Review 6415:Parkin, Michael (2006), 5976:Olmert, Michael (1996). 5506:"Time for a Wealth Tax?" 4906: 4803:electromagnetic spectrum 4410:private defense agencies 4394:non-aggression principle 4194: 4092:Central African Republic 3804:Reduced economic welfare 3425: 3366:had reached 1.6 billion 2818: 2645: 2483:payment in lieu of taxes 2478:the way other taxes do. 2177: 2155:systems are also common 1966:Internal Revenue Service 1331:Tax revenue to GDP ratio 990:Currency transaction tax 576:Liechtenstein tax affair 8455:Forest-dwelling (India) 8417:restraint on alienation 8197:Common good (economics) 7776:Fullerton, Don (2008). 7556:. Ashgate. p. 73. 6561:. Ashgate. p. 73. 6295:. Gpo.gov. 1 April 2012 5211:About compliance checks 5189:Encyclopædia Britannica 4893:social welfare function 4573:real estate speculation 4468:, not taxation itself. 4418:voluntary contributions 4390:right-wing libertarians 3972:In developing countries 3519:, 28.4111 megabytes of 3328:(a tax on Muslims) and 3324:Islamic rulers imposed 3139:in one denomination of 2964:Polluter pays principle 2901:Ad valorem and per unit 2831: 2401:on property at time of 2241:Tax-collection agencies 2018:form of cost or benefit 1804:circular flow of income 1038:Permanent establishment 1033:Exchange of Information 541:Financial Secrecy Index 192:Medical savings account 8894:Pierre-Joseph Proudhon 8668:Primitive accumulation 8523:Right of way (transit) 8308:Tragedy of the commons 8190:fictitious commodities 7597:George, Henry (1886). 7582:George, Henry (1879). 6773:Hazel Granger (2013). 6582:Avi-Yonah, Reuven S.; 6502:10.1787/growth-2012-en 6074:. 1902encyclopedia.com 5950:David F. Burg (2004). 5923:This Time is Different 5243:"Why Do We Pay Taxes?" 5182:Charles E. McLure Jr. 5075:International taxation 5016:18,750/175,000 = 0.107 4242:can be used to reduce 4232:political philosophies 4227: 4135:transfer pricing abuse 3941:. The more details of 3858: 3555: 3178: 3143:due to the effects of 2800:common external tariff 2567:stamp duty reserve tax 2346: 2337:revenue, in % of 2286:progressive income tax 2016:, or to regulate some 1923: 1850:along with the use of 938:Vehicle miles traveled 557:Ireland as a tax haven 371:Private tax collection 8947:The Wealth of Nations 8927:Jean-Jacques Rousseau 8919:The Ethics of Liberty 7482:The Wealth of Nations 7376:. New York: Praeger. 7289:The Ethics of Liberty 7245:The Ethics of Liberty 6679:10.1257/aer.99.4.1218 5697:. Taxpolicycenter.org 5578:. Taxpolicycenter.org 4852:extreme value theorem 4679:—share the view with 4503:by rewriting it in a 4429:The Ethics of Liberty 4408:alternatives such as 4210: 4147:Government of Armenia 3897:Most taxes—including 3856: 3625:factors of production 3564:The Wealth of Nations 3542: 3521:Internal Revenue Code 3237:, the capital of the 3164: 2691:An excise duty is an 2333: 2227:incidence of taxation 2141:public transportation 2129:unemployment benefits 2030:public transportation 1982:Canada Revenue Agency 1921: 611:Panama as a tax haven 563:Ireland v. Commission 531:Conduit and sink OFCs 526:Offshore magic circle 447:Unreported employment 8810:Progress and Poverty 8144:Common-pool resource 7860:(17 February 2015), 7734:politicaleconomy.org 7285:Murray N. Rothbard. 6979:Smith, Adam (1776). 6592:The Yale Law Journal 6336:Smith, Adam (2015). 5478:23 June 2011 at the 5339:"Total tax revenues" 5297:Tax Justice Advocacy 5142:By country or region 4939:improve this section 4754:as an instrument of 4721:Henry George Theorem 4624:, in particular the 4589:Henry George Theorem 4240:progressive taxation 4119:Trade liberalization 4013:consumption patterns 3923:windfall profits tax 3841:or OneTax, and some 3703:negative externality 3677:, national defense, 3296:taxes were collected 3191:Old Kingdom of Egypt 3171:non-payment of taxes 3150:Financial repression 2988:. As early as 1920, 2729:alcohol use disorder 2700:and approved by the 2382:financial securities 2354:Payroll or workforce 2004:Purposes and effects 1741:flat percentage rate 1719:and reduce negative 1602:United Arab Emirates 1344:Individual Countries 1053:Foreign revenue rule 850:Inheritance (estate) 569:Leprechaun economics 21:Tax (disambiguation) 19:For other uses, see 9012:Egyptian inventions 8933:The Social Contract 8621:population transfer 8538:prior-appropriation 8217:homestead principle 7943:OECD tax statistics 7368:Li, Jinyan (1991). 7204:by Ludwig von Mises 7186:on 5 December 2009. 6997:on 20 October 2013. 6213:, Forbes magazine, 6211:Tax/Spending Burden 6042:2020Natur.585Q.485. 5841:"Taxes versus fees" 5395:(1). Archived from 4897:diminishing returns 4705:real estate bubbles 4565:government succeeds 4466:government spending 4386:anarcho-capitalists 4356:Taxation as slavery 4263:American Revolution 4244:economic inequality 3955:Perverse incentives 3933:Perverse incentives 3907:economic incentives 3867:economic efficiency 3826:perverse incentives 3786:economic inequality 3778:economic inequality 3653:. The provision of 3647:government spending 3641:Government spending 3393:Effective tax rates 3047:Direct and indirect 3041:tax on luxury goods 3035:function of income. 2788:agricultural policy 2754:vehicle excise duty 2571:stamp duty land tax 2280:Negative income tax 2274:Negative income tax 2245:personal income tax 1860:means of production 1836:anarcho-capitalists 1802:In economic terms ( 1781:environmental taxes 1713:public expenditures 1709:government spending 1641:Business portal 1336:Tax rates in Europe 1206:Tax Justice Network 1152:Dhammika Dharmapala 660:Airport improvement 468:Transfer mispricing 259:Distribution of Tax 31:Part of a series on 8913:Murray N. Rothbard 8224:Free-rider problem 7873:David R. Henderson 7811:on 22 January 2013 7754:Batt, H. William. 7427:on 20 January 2013 6721:10.1257/app.1.2.53 6658:(September 2009). 6437:The New York Times 6249:"title 26 US Code" 6096:. Historyworld.net 5658:. 12 February 2009 5035:Advance tax ruling 4993:effective tax rate 4848:thought experiment 4823:Theory of taxation 4787:classical economic 4665:protective tariffs 4248:social development 4230:According to most 4088:Sub-Saharan Africa 3859: 3832:Cost of compliance 3772:Reduced inequality 3717:, after economist 3582:through taxation. 3556: 3406:2016 was 45.9% in 3250:Darius I the Great 3179: 3077:Fees and effective 3015:effective tax rate 2896:Descriptive labels 2717:social engineering 2611:Goods and services 2581:Wealth (net worth) 2347: 2335:General government 1924: 1797:gross receipts tax 1699:(an individual or 1242:Eight per thousand 1157:James R. Hines Jr. 1048:European Union FTT 70:Government revenue 8989: 8988: 8900:What Is Property? 8693:human trafficking 8678:Regulatory taking 8553: 8552: 8298:Right to property 7834:Library resources 7563:978-0-7546-1490-6 7510:978-0-7546-1490-6 7485:Book V, Chapter 2 7383:978-0-275-93688-4 7264:978-0-8147-7506-6 7176:"Tax and Justice" 7147:978-93-80228-56-3 7033:978-1-57588-400-4 6568:978-0-7546-1490-6 6511:978-92-64-16825-1 6470:Tax Policy Center 6349:978-0-906321-70-6 6011:978-1-64889-001-7 5847:on 8 October 2012 5723:on 16 August 2007 5619:. Law.cornell.edu 5554:978-0-7546-1490-6 5402:on 14 March 2017. 5380:Beardsley, Ruml. 5343:Our World in Data 5293:"Why tax matters" 5095:Revolutionary tax 4975: 4974: 4967: 4791:natural resources 4650:natural resources 4605:Geolibertarianism 4557:public healthcare 4549:partial knowledge 4535: 4534: 4527: 4489:This section may 4360:Taxation as theft 4352:Tax noncompliance 4223:Wealth of Nations 4096:Republic of Congo 3798:trickle-up effect 3764:incorporates all 3671:social safety net 3397:French Revolution 3201:. The corvée was 2784:investment policy 2780:industrial policy 2490:personal property 2476:deadweight losses 2298:Capital gains tax 2211:business entities 2164:chartalist theory 2133:transfer payments 2117:education systems 1830:, others such as 1816:fiscal multiplier 1761:inheritance taxes 1715:, or as a way to 1689: 1688: 1624: 1623: 1220: 1219: 1212:Tax Policy Center 960:Negative (income) 736:Environmental tax 618: 617: 536:Financial centres 356:Tax investigation 294: 293: 162:Tax harmonization 9024: 8966: 8965: 8870:John Stuart Mill 8790:Friedrich Engels 8771:Frédéric Bastiat 8764: 8616:Forced migration 8584:Collectivization 8328: 8327: 8207:First possession 8180:Bundle of rights 7985: 7978: 7971: 7962: 7961: 7904: 7881:(2nd ed.). 7821: 7820: 7818: 7816: 7801: 7795: 7794: 7789: 7787: 7773: 7767: 7766: 7764: 7762: 7751: 7745: 7744: 7742: 7740: 7725: 7719: 7718: 7710: 7704: 7703: 7701: 7699: 7694:on 26 March 2015 7690:. Archived from 7688:landvaluetax.org 7680: 7674: 7673: 7661: 7655: 7654: 7620: 7611: 7605: 7604: 7594: 7588: 7587: 7579: 7568: 7567: 7547: 7541: 7540: 7538: 7536: 7531:on 29 March 2015 7527:. Archived from 7521: 7515: 7514: 7494: 7488: 7475: 7469: 7468: 7466: 7464: 7458: 7451: 7443: 7437: 7436: 7434: 7432: 7426: 7420:. Archived from 7403: 7394: 7388: 7387: 7375: 7365: 7359: 7358: 7357:. 15 April 2022. 7351: 7345: 7344: 7343:. 14 April 2022. 7337: 7331: 7330: 7328: 7326: 7316: 7308: 7302: 7301: 7299: 7297: 7282: 7276: 7275: 7273: 7271: 7251:Humanities Press 7237: 7231: 7230: 7228: 7226: 7211: 7205: 7194: 7188: 7187: 7182:. Archived from 7171: 7165: 7158: 7152: 7151: 7131: 7125: 7122: 7116: 7115: 7113: 7111: 7096: 7090: 7089: 7079: 7073: 7072: 7044: 7038: 7037: 7017: 7011: 7005: 6999: 6998: 6996: 6985: 6976: 6970: 6967: 6961: 6958: 6952: 6949: 6943: 6940: 6934: 6931: 6925: 6920: 6914: 6909: 6903: 6900: 6894: 6891: 6880: 6877: 6871: 6868: 6862: 6861: 6833: 6824: 6821: 6815: 6812: 6806: 6803: 6797: 6794: 6788: 6785: 6779: 6778: 6770: 6733: 6732: 6697: 6691: 6690: 6673:(4): 1218–1244. 6664: 6656:Persson, Torsten 6648: 6639: 6638: 6630: 6624: 6623: 6584:Slemrod, Joel B. 6579: 6573: 6572: 6552: 6546: 6545: 6543: 6541: 6526: 6520: 6519: 6488: 6482: 6481: 6479: 6477: 6462: 6456: 6455: 6453: 6451: 6434: 6426: 6420: 6413: 6407: 6406: 6381:(3): 1437–1472. 6372: 6363: 6354: 6353: 6333: 6327: 6326: 6324: 6322: 6311: 6305: 6304: 6302: 6300: 6289: 6283: 6282: 6280: 6278: 6267: 6261: 6260: 6258: 6256: 6245: 6239: 6238: 6236: 6234: 6223: 6217: 6208: 6202: 6201: 6190: 6184: 6177: 6171: 6164: 6158: 6157: 6155: 6153: 6139: 6133: 6132: 6127:British Museum. 6124: 6118: 6112: 6106: 6105: 6103: 6101: 6090: 6084: 6083: 6081: 6079: 6068: 6062: 6061: 6022: 6016: 6015: 6004:. Vernon Press. 5995: 5989: 5974: 5968: 5967: 5947: 5941: 5940: 5919: 5913: 5898:economic bubbles 5863: 5857: 5856: 5854: 5852: 5837: 5831: 5830: 5828: 5826: 5811: 5805: 5804: 5792: 5786: 5785: 5765: 5759: 5758: 5756: 5754: 5739: 5733: 5732: 5730: 5728: 5713: 5707: 5706: 5704: 5702: 5691: 5685: 5684: 5674: 5668: 5667: 5665: 5663: 5648: 5642: 5635: 5629: 5628: 5626: 5624: 5613: 5607: 5606: 5594: 5588: 5587: 5585: 5583: 5572: 5559: 5558: 5538: 5532: 5525: 5519: 5517: 5512:. Archived from 5501: 5495: 5488: 5482: 5471:See for example 5469: 5463: 5456: 5450: 5449: 5447: 5445: 5434: 5428: 5427: 5425: 5423: 5418: 5410: 5404: 5403: 5401: 5389:American Affairs 5386: 5377: 5371: 5362:See for example 5360: 5354: 5353: 5351: 5349: 5335: 5329: 5328: 5326: 5324: 5314: 5308: 5307: 5305: 5303: 5289: 5283: 5282: 5280: 5278: 5264: 5258: 5257: 5255: 5253: 5247:Business Insider 5238: 5232: 5223: 5214: 5207: 5201: 5200: 5198: 5196: 5179: 5135:Taxpayer receipt 5065:Fiscal sociology 5060:Fiscal incidence 5003:Tax calculation 4970: 4963: 4959: 4956: 4950: 4919: 4911: 4795:mineral deposits 4760:social democrats 4642:private property 4634:dead-weight loss 4553:public education 4545:opportunity cost 4530: 4523: 4519: 4516: 4510: 4506:balanced fashion 4484: 4483: 4476: 4398:Ludwig von Mises 4295:Anthony Crosland 4291:welfare benefits 4283:Social democrats 4238:. Additionally, 3984:Researchers for 3884:economic welfare 3877:of a particular 3849:Deadweight costs 3818:economic welfare 3808:Most taxes (see 3726:greenhouse gases 3687:economic welfare 3580:economic welfare 3535:Economic effects 3418:, and among all 3362:in 1700–10 when 3215:limestone flakes 3211:ancient Egyptian 3029:proportional tax 3027:In between is a 2865:Community Charge 2861:Peasants' Revolt 2528:Expatriation tax 2456:listed buildings 2157:public utilities 2153:waste management 1812:economic welfare 1753:corporate income 1681: 1674: 1667: 1653:Money portal 1651: 1650: 1649: 1639: 1638: 1315: 1314: 1136: 1135: 1043:Transfer pricing 1023:Tax equalization 997: 945:Corporate profit 581:Luxembourg Leaks 515:Corporate havens 394: 393: 210: 209: 47: 28: 27: 9032: 9031: 9027: 9026: 9025: 9023: 9022: 9021: 8992: 8991: 8990: 8985: 8954: 8758: 8757: 8751: 8701:husband-selling 8638:Illegal logging 8633:Illegal fishing 8562: 8549: 8460:Freedom to roam 8433: 8346:(agrarian land) 8319: 8276:Property rights 8168: 8125: 8087:Estate (landed) 8070: 7994: 7989: 7934: 7893: 7854: 7853: 7852: 7842: 7841: 7837: 7830: 7828:Further reading 7825: 7824: 7814: 7812: 7803: 7802: 7798: 7785: 7783: 7774: 7770: 7760: 7758: 7752: 7748: 7738: 7736: 7728:Davies, Lindy. 7726: 7722: 7711: 7707: 7697: 7695: 7682: 7681: 7677: 7662: 7658: 7635:10.2307/1884466 7618: 7612: 7608: 7595: 7591: 7580: 7571: 7564: 7548: 7544: 7534: 7532: 7523: 7522: 7518: 7511: 7495: 7491: 7476: 7472: 7462: 7460: 7459:on 3 March 2013 7456: 7449: 7445: 7444: 7440: 7430: 7428: 7424: 7401: 7395: 7391: 7384: 7366: 7362: 7353: 7352: 7348: 7339: 7338: 7334: 7324: 7322: 7321:. February 2008 7314: 7310: 7309: 7305: 7295: 7293: 7283: 7279: 7269: 7267: 7265: 7238: 7234: 7224: 7222: 7212: 7208: 7195: 7191: 7174: 7172: 7168: 7159: 7155: 7148: 7132: 7128: 7123: 7119: 7109: 7107: 7098: 7097: 7093: 7081: 7080: 7076: 7045: 7041: 7034: 7018: 7014: 7006: 7002: 6994: 6983: 6977: 6973: 6968: 6964: 6959: 6955: 6950: 6946: 6941: 6937: 6932: 6928: 6921: 6917: 6910: 6906: 6901: 6897: 6892: 6883: 6878: 6874: 6869: 6865: 6834: 6827: 6822: 6818: 6813: 6809: 6804: 6800: 6795: 6791: 6786: 6782: 6771: 6736: 6701:Piketty, Thomas 6698: 6694: 6662: 6652:Besley, Timothy 6649: 6642: 6631: 6627: 6598:(6): 1391–416. 6580: 6576: 6569: 6553: 6549: 6539: 6537: 6527: 6523: 6512: 6490: 6489: 6485: 6475: 6473: 6464: 6463: 6459: 6449: 6447: 6427: 6423: 6414: 6410: 6370: 6364: 6357: 6350: 6334: 6330: 6320: 6318: 6313: 6312: 6308: 6298: 6296: 6291: 6290: 6286: 6276: 6274: 6268: 6264: 6254: 6252: 6247: 6246: 6242: 6232: 6230: 6227:"IRS pick list" 6225: 6224: 6220: 6209: 6205: 6192: 6191: 6187: 6178: 6174: 6165: 6161: 6151: 6149: 6141: 6140: 6136: 6125: 6121: 6113: 6109: 6099: 6097: 6092: 6091: 6087: 6077: 6075: 6070: 6069: 6065: 6024: 6023: 6019: 6012: 5996: 5992: 5975: 5971: 5964: 5948: 5944: 5920: 5916: 5906:Federal Reserve 5890:Wayback Machine 5879:consumption tax 5864: 5860: 5850: 5848: 5839: 5838: 5834: 5824: 5822: 5821:on 22 June 2013 5813: 5812: 5808: 5793: 5789: 5766: 5762: 5752: 5750: 5741: 5740: 5736: 5726: 5724: 5715: 5714: 5710: 5700: 5698: 5693: 5692: 5688: 5675: 5671: 5661: 5659: 5652:"Economist.com" 5650: 5649: 5645: 5636: 5632: 5622: 5620: 5615: 5614: 5610: 5595: 5591: 5581: 5579: 5574: 5573: 5562: 5555: 5539: 5535: 5526: 5522: 5516:on 12 May 2008. 5502: 5498: 5489: 5485: 5480:Wayback Machine 5470: 5466: 5457: 5453: 5443: 5441: 5436: 5435: 5431: 5421: 5419: 5416: 5412: 5411: 5407: 5399: 5384: 5378: 5374: 5361: 5357: 5347: 5345: 5337: 5336: 5332: 5322: 5320: 5316: 5315: 5311: 5301: 5299: 5291: 5290: 5286: 5276: 5274: 5266: 5265: 5261: 5251: 5249: 5239: 5235: 5224: 5217: 5208: 5204: 5194: 5192: 5180: 5176: 5171: 5158:Revenue service 5144: 5139: 5105:Tax competition 5055:Fiscal capacity 5030: 4981: 4971: 4960: 4954: 4951: 4936: 4920: 4909: 4875: 4869: 4855:100% tax rate. 4836: 4830: 4825: 4819: 4811:pigouvian taxes 4764:social liberals 4717:Joseph Stiglitz 4709:business cycles 4618:geolibertarians 4616:(Georgists and 4611: 4599:Main articles: 4597: 4585:Joseph Stiglitz 4577:business cycles 4541: 4531: 4520: 4514: 4511: 4501:help improve it 4498: 4485: 4481: 4474: 4455: 4424:Murray Rothbard 4370:property rights 4362: 4350:Main articles: 4348: 4326:social contract 4293:. As argued by 4228: 4208: 4206:Social contract 4202: 4197: 4188: 4112: 3990:economic theory 3974: 3966:value added tax 3935: 3871:deadweight loss 3851: 3834: 3822:deadweight loss 3806: 3774: 3695: 3679:law enforcement 3643: 3638: 3610:or portions of 3608:corporate taxes 3604: 3598: 3592: 3537: 3428: 3364:government debt 3342: 3252:in 500 BC; the 3159: 3079: 3059: 3051:Main articles: 3049: 3011:progressive tax 3002: 2970: 2960:Gas Guzzler Tax 2952: 2943: 2941:Consumption tax 2937: 2931:is an example. 2913: 2905:Main articles: 2903: 2898: 2877: 2840: 2834: 2826: 2821: 2768: 2762: 2702:Long Parliament 2689: 2683: 2654: 2648: 2624: 2622:Value added tax 2618: 2613: 2589: 2583: 2558: 2552: 2530: 2524: 2508: 2506:Inheritance tax 2502: 2496:state as well. 2465:inheritance tax 2429: 2421:Main articles: 2419: 2399:inheritance tax 2394: 2370: 2362: 2356: 2328: 2319: 2313: 2300: 2294: 2282: 2276: 2249:pay-as-you-earn 2207: 2201: 2196: 2194:Income Taxation 2180: 2113:public services 2105:government debt 2090:fiscal capacity 2078:data collection 2042:public security 2006: 1916: 1894:as a result of 1856:state ownership 1828:public services 1808:economic growth 1685: 1647: 1645: 1633: 1626: 1625: 1312: 1302: 1301: 1257:Fiscus Judaicus 1232: 1222: 1221: 1180:Advocacy groups 1133: 1125: 1124: 1115:Trade agreement 1110:Free-trade zone 1068: 1058: 1057: 995: 980: 970: 969: 630: 620: 619: 591:Paradise Papers 432:Debtors' prison 391: 381: 380: 351:Tax preparation 311:Revenue service 306: 296: 295: 207: 197: 196: 177:Double taxation 172:Tax withholding 167:Tax competition 85:Non-tax revenue 65: 24: 17: 12: 11: 5: 9030: 9020: 9019: 9014: 9009: 9004: 8987: 8986: 8984: 8983: 8982: 8981: 8971: 8959: 8956: 8955: 8953: 8952: 8951: 8950: 8938: 8937: 8936: 8924: 8923: 8922: 8910: 8905: 8904: 8903: 8891: 8890: 8889: 8877: 8872: 8867: 8866: 8865: 8853: 8852: 8851: 8839: 8838: 8837: 8825: 8820: 8818:Garrett Hardin 8815: 8814: 8813: 8801: 8800: 8799: 8787: 8782: 8781: 8780: 8767: 8765: 8753: 8752: 8750: 8749: 8744: 8743: 8742: 8737: 8732: 8727: 8717: 8716: 8715: 8710: 8709: 8708: 8703: 8695: 8690: 8680: 8675: 8670: 8665: 8660: 8655: 8650: 8645: 8640: 8635: 8630: 8629: 8628: 8623: 8613: 8606: 8601: 8596: 8591: 8589:Eminent domain 8586: 8581: 8580: 8579: 8572:Bioprospecting 8568: 8566: 8564:redistribution 8555: 8554: 8551: 8550: 8548: 8547: 8546: 8545: 8540: 8530: 8525: 8520: 8519: 8518: 8506: 8501: 8500: 8499: 8494: 8489: 8479: 8474: 8473: 8472: 8462: 8457: 8452: 8447: 8441: 8439: 8435: 8434: 8432: 8431: 8430: 8429: 8424: 8419: 8414: 8409: 8399: 8394: 8393: 8392: 8382: 8375: 8370: 8369: 8368: 8363: 8358: 8348: 8340: 8331: 8325: 8321: 8320: 8318: 8317: 8316: 8315: 8305: 8300: 8295: 8294: 8293: 8288: 8283: 8273: 8268: 8266:Natural rights 8263: 8258: 8257: 8256: 8246: 8241: 8236: 8231: 8226: 8221: 8220: 8219: 8214: 8204: 8199: 8194: 8193: 8192: 8182: 8176: 8174: 8170: 8169: 8167: 8166: 8161: 8156: 8151: 8146: 8141: 8135: 8133: 8127: 8126: 8124: 8123: 8122: 8121: 8111: 8106: 8105: 8104: 8094: 8089: 8084: 8078: 8076: 8072: 8071: 8069: 8068: 8063: 8058: 8053: 8048: 8043: 8038: 8033: 8028: 8023: 8018: 8013: 8008: 8002: 8000: 7996: 7995: 7988: 7987: 7980: 7973: 7965: 7959: 7958: 7945: 7940: 7933: 7932:External links 7930: 7929: 7928: 7914: 7905: 7892:978-0865976658 7891: 7864: 7851: 7850: 7844: 7843: 7832: 7831: 7829: 7826: 7823: 7822: 7796: 7768: 7746: 7720: 7705: 7684:"What is LVT?" 7675: 7656: 7629:(4): 471–500. 7606: 7589: 7569: 7562: 7542: 7516: 7509: 7489: 7470: 7438: 7389: 7382: 7360: 7346: 7332: 7303: 7277: 7263: 7232: 7206: 7189: 7166: 7153: 7146: 7126: 7117: 7106:on 22 May 2009 7091: 7086:taxhistory.org 7074: 7039: 7032: 7012: 7000: 6971: 6962: 6953: 6944: 6935: 6926: 6915: 6904: 6895: 6881: 6872: 6863: 6825: 6816: 6807: 6798: 6789: 6780: 6734: 6692: 6640: 6625: 6604:10.2307/797614 6586:(April 2002). 6574: 6567: 6547: 6521: 6510: 6483: 6457: 6421: 6408: 6387:10.1086/701424 6355: 6348: 6328: 6306: 6284: 6262: 6240: 6218: 6203: 6185: 6172: 6159: 6134: 6119: 6107: 6085: 6063: 6017: 6010: 5990: 5969: 5962: 5942: 5914: 5910:Beardsley Ruml 5894:counterfeiting 5858: 5832: 5806: 5787: 5760: 5749:on 7 July 2012 5734: 5708: 5686: 5669: 5643: 5630: 5608: 5589: 5560: 5553: 5533: 5520: 5496: 5483: 5464: 5451: 5429: 5405: 5372: 5364:26 U.S.C. 5355: 5330: 5309: 5284: 5259: 5233: 5215: 5202: 5173: 5172: 5170: 5167: 5166: 5165: 5160: 5155: 5150: 5143: 5140: 5138: 5137: 5132: 5127: 5122: 5120:Tax resistance 5117: 5112: 5107: 5102: 5100:Shadow economy 5097: 5092: 5087: 5082: 5077: 5072: 5067: 5062: 5057: 5052: 5047: 5042: 5037: 5031: 5029: 5026: 5025: 5024: 5020: 5019: 5018: 5017: 5010: 5009: 5008: 5007: 4977:Main article: 4973: 4972: 4923: 4921: 4914: 4908: 4905: 4884:Ramsey problem 4880:social welfare 4871:Main article: 4868: 4865: 4844:taxable income 4832:Main article: 4829: 4826: 4821:Main article: 4818: 4815: 4768:redistribution 4758:, contrary to 4756:social justice 4693:Land Value Tax 4677:geolibertarian 4609:Land value tax 4596: 4593: 4537:Main article: 4533: 4532: 4488: 4486: 4479: 4473: 4470: 4454: 4451: 4443:George W. Bush 4434:tax resistance 4347: 4344: 4279:public finance 4209: 4204:Main article: 4201: 4198: 4196: 4193: 4187: 4184: 4183: 4182: 4170: 4166: 4162: 4158: 4155: 4142: 4138: 4130: 4126: 4122: 4111: 4108: 3994:redistribution 3978:state capacity 3973: 3970: 3939:tax incentives 3934: 3931: 3911:land value tax 3850: 3847: 3833: 3830: 3805: 3802: 3773: 3770: 3730:climate change 3694: 3691: 3685:increases the 3675:health systems 3663:infrastructure 3642: 3639: 3637: 3634: 3594:Main article: 3591: 3588: 3576:microeconomics 3572: 3571: 3544:Public finance 3536: 3533: 3491: 3490: 3484: 3478: 3472: 3466: 3460: 3457: 3451: 3445: 3427: 3424: 3412:United Kingdom 3341: 3338: 3311:exchange media 3292:Roman Republic 3266:silver talents 3246:Persian Empire 3239:Hittite Empire 3158: 3155: 3154: 3153: 3147: 3126: 3125: 3122: 3119: 3078: 3075: 3071:property taxes 3048: 3045: 3037: 3036: 3032: 3025: 3022:regressive tax 3018: 3001: 2998: 2972:This includes 2951: 2948: 2939:Main article: 2936: 2933: 2907:Ad valorem tax 2902: 2899: 2897: 2894: 2893: 2892: 2886: 2876: 2873: 2869:Poll Tax Riots 2848:capitation tax 2844:per capita tax 2836:Main article: 2833: 2830: 2825: 2822: 2820: 2817: 2764:Main article: 2761: 2758: 2685:Main article: 2682: 2679: 2650:Main article: 2647: 2644: 2636:accountability 2620:Main article: 2617: 2614: 2612: 2609: 2605:legal persons. 2585:Main article: 2582: 2579: 2554:Main article: 2551: 2548: 2526:Main article: 2523: 2520: 2504:Main article: 2501: 2498: 2472:land-value tax 2427:Land value tax 2418: 2417:Property taxes 2415: 2393: 2390: 2386:net wealth tax 2369: 2366: 2358:Main article: 2355: 2352: 2327: 2324: 2315:Main article: 2312: 2309: 2296:Main article: 2293: 2290: 2278:Main article: 2275: 2272: 2267: 2266: 2260: 2243:often collect 2203:Main article: 2200: 2197: 2195: 2192: 2179: 2176: 2168:money creation 2050:health systems 2022:infrastructure 2005: 2002: 1978:United Kingdom 1976:(HMRC) in the 1915: 1912: 1876:private sector 1769:property taxes 1751:as well as on 1734:indirect taxes 1725:Tax compliance 1687: 1686: 1684: 1683: 1676: 1669: 1661: 1658: 1657: 1656: 1655: 1643: 1628: 1627: 1622: 1621: 1620: 1619: 1614: 1609: 1607:United Kingdom 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: 1419: 1414: 1409: 1404: 1399: 1394: 1389: 1384: 1379: 1374: 1369: 1364: 1359: 1354: 1346: 1345: 1341: 1340: 1339: 1338: 1333: 1328: 1320: 1319: 1313: 1308: 1307: 1304: 1303: 1300: 1299: 1294: 1289: 1284: 1279: 1274: 1269: 1264: 1259: 1254: 1249: 1244: 1239: 1233: 1228: 1227: 1224: 1223: 1218: 1217: 1216: 1215: 1209: 1203: 1200:Tax Foundation 1197: 1191: 1182: 1181: 1177: 1176: 1175: 1174: 1172:Gabriel Zucman 1169: 1164: 1159: 1154: 1149: 1147:Mihir A. Desai 1141: 1140: 1134: 1131: 1130: 1127: 1126: 1123: 1122: 1117: 1112: 1107: 1102: 1097: 1096: 1095: 1090: 1080: 1075: 1069: 1064: 1063: 1060: 1059: 1056: 1055: 1050: 1045: 1040: 1035: 1030: 1025: 1020: 1015: 1010: 1008:Robin Hood tax 1005: 1000: 992: 987: 981: 976: 975: 972: 971: 968: 967: 962: 957: 952: 950:Excess profits 947: 942: 941: 940: 935: 930: 921: 916: 902: 897: 892: 887: 882: 877: 872: 867: 862: 857: 852: 847: 842: 837: 835:Gross receipts 832: 827: 822: 817: 816: 815: 810: 805: 800: 795: 790: 785: 775: 774: 773: 768: 763: 758: 753: 748: 743: 733: 728: 727: 726: 721: 716: 711: 706: 701: 696: 686: 685: 684: 674: 673: 672: 667: 662: 652: 647: 642: 637: 631: 626: 625: 622: 621: 616: 615: 614: 613: 608: 603: 598: 593: 588: 586:Offshore Leaks 583: 578: 573: 572: 571: 566: 551: 550: 549:Major examples 546: 545: 544: 543: 538: 533: 528: 523: 517: 512: 504: 503: 499: 498: 497: 496: 491: 486: 484:Dutch Sandwich 481: 476: 470: 465: 457: 456: 452: 451: 450: 449: 444: 439: 434: 429: 424: 422:Tax resistance 419: 414: 413: 412: 399: 398: 392: 387: 386: 383: 382: 379: 378: 373: 368: 363: 358: 353: 348: 343: 338: 333: 328: 326:Taxable income 323: 321:Tax assessment 318: 313: 307: 302: 301: 298: 297: 292: 291: 290: 289: 284: 279: 274: 269: 261: 260: 256: 255: 254: 253: 248: 243: 238: 233: 228: 223: 215: 214: 213:General Theory 208: 203: 202: 199: 198: 195: 194: 189: 184: 182:Representation 179: 174: 169: 164: 159: 154: 149: 144: 139: 134: 129: 124: 119: 114: 109: 104: 103: 102: 92: 87: 82: 77: 72: 66: 61: 60: 57: 56: 49: 48: 40: 39: 33: 32: 15: 9: 6: 4: 3: 2: 9029: 9018: 9015: 9013: 9010: 9008: 9005: 9003: 9000: 8999: 8997: 8980: 8977: 8976: 8975: 8972: 8970: 8967:Categories: 8961: 8960: 8957: 8949: 8948: 8944: 8943: 8942: 8939: 8935: 8934: 8930: 8929: 8928: 8925: 8921: 8920: 8916: 8915: 8914: 8911: 8909: 8908:David Ricardo 8906: 8902: 8901: 8897: 8896: 8895: 8892: 8888: 8887: 8883: 8882: 8881: 8878: 8876: 8875:Elinor Ostrom 8873: 8871: 8868: 8864: 8863: 8859: 8858: 8857: 8854: 8850: 8849: 8845: 8844: 8843: 8840: 8836: 8835: 8831: 8830: 8829: 8826: 8824: 8821: 8819: 8816: 8812: 8811: 8807: 8806: 8805: 8802: 8798: 8797: 8793: 8792: 8791: 8788: 8786: 8783: 8779: 8778: 8774: 8773: 8772: 8769: 8768: 8766: 8762: 8754: 8748: 8745: 8741: 8738: 8736: 8733: 8731: 8728: 8726: 8723: 8722: 8721: 8718: 8714: 8711: 8707: 8704: 8702: 8699: 8698: 8696: 8694: 8691: 8689: 8686: 8685: 8684: 8681: 8679: 8676: 8674: 8673:Privatization 8671: 8669: 8666: 8664: 8661: 8659: 8656: 8654: 8653:Legal plunder 8651: 8649: 8646: 8644: 8641: 8639: 8636: 8634: 8631: 8627: 8624: 8622: 8619: 8618: 8617: 8614: 8612: 8611: 8607: 8605: 8604:Expropriation 8602: 8600: 8597: 8595: 8592: 8590: 8587: 8585: 8582: 8578: 8575: 8574: 8573: 8570: 8569: 8567: 8565: 8560: 8556: 8544: 8541: 8539: 8536: 8535: 8534: 8531: 8529: 8526: 8524: 8521: 8517: 8516: 8512: 8511: 8510: 8507: 8505: 8502: 8498: 8495: 8493: 8490: 8488: 8485: 8484: 8483: 8480: 8478: 8475: 8471: 8468: 8467: 8466: 8463: 8461: 8458: 8456: 8453: 8451: 8448: 8446: 8443: 8442: 8440: 8436: 8428: 8425: 8423: 8420: 8418: 8415: 8413: 8410: 8408: 8405: 8404: 8403: 8400: 8398: 8395: 8391: 8388: 8387: 8386: 8383: 8381: 8380: 8376: 8374: 8371: 8367: 8364: 8362: 8359: 8357: 8354: 8353: 8352: 8349: 8347: 8345: 8341: 8339: 8338:(watercourse) 8337: 8333: 8332: 8329: 8326: 8322: 8314: 8311: 8310: 8309: 8306: 8304: 8301: 8299: 8296: 8292: 8289: 8287: 8284: 8282: 8281:primogeniture 8279: 8278: 8277: 8274: 8272: 8269: 8267: 8264: 8262: 8261:Legal plunder 8259: 8255: 8252: 8251: 8250: 8247: 8245: 8242: 8240: 8237: 8235: 8232: 8230: 8227: 8225: 8222: 8218: 8215: 8213: 8212:appropriation 8210: 8209: 8208: 8205: 8203: 8202:Excludability 8200: 8198: 8195: 8191: 8188: 8187: 8186: 8183: 8181: 8178: 8177: 8175: 8171: 8165: 8162: 8160: 8157: 8155: 8152: 8150: 8147: 8145: 8142: 8140: 8137: 8136: 8134: 8132: 8128: 8120: 8117: 8116: 8115: 8112: 8110: 8107: 8103: 8100: 8099: 8098: 8095: 8093: 8090: 8088: 8085: 8083: 8080: 8079: 8077: 8073: 8067: 8064: 8062: 8059: 8057: 8054: 8052: 8049: 8047: 8044: 8042: 8039: 8037: 8034: 8032: 8029: 8027: 8024: 8022: 8019: 8017: 8014: 8012: 8009: 8007: 8004: 8003: 8001: 7997: 7993: 7986: 7981: 7979: 7974: 7972: 7967: 7966: 7963: 7957: 7953: 7949: 7946: 7944: 7941: 7939: 7936: 7935: 7926: 7925:Rev Int Organ 7922: 7919: 7915: 7912: 7911: 7906: 7902: 7898: 7894: 7888: 7884: 7880: 7879: 7874: 7870: 7865: 7863: 7859: 7856: 7855: 7849: 7846: 7845: 7840: 7835: 7810: 7806: 7800: 7793: 7781: 7780: 7772: 7757: 7750: 7735: 7731: 7724: 7716: 7709: 7693: 7689: 7685: 7679: 7671: 7667: 7664:Locke, John. 7660: 7652: 7648: 7644: 7640: 7636: 7632: 7628: 7624: 7617: 7610: 7602: 7601: 7593: 7585: 7578: 7576: 7574: 7565: 7559: 7555: 7554: 7546: 7530: 7526: 7520: 7512: 7506: 7502: 7501: 7493: 7486: 7483: 7479: 7474: 7455: 7448: 7442: 7423: 7419: 7415: 7411: 7407: 7400: 7393: 7385: 7379: 7374: 7373: 7364: 7356: 7350: 7342: 7336: 7320: 7313: 7307: 7292: 7290: 7281: 7266: 7260: 7256: 7252: 7248: 7247: 7244: 7236: 7221: 7217: 7210: 7203: 7200: 7199: 7193: 7185: 7181: 7177: 7170: 7163: 7157: 7149: 7143: 7139: 7138: 7130: 7121: 7105: 7101: 7095: 7087: 7084: 7078: 7070: 7066: 7062: 7058: 7054: 7050: 7043: 7035: 7029: 7025: 7024: 7016: 7009: 7004: 6993: 6989: 6982: 6975: 6966: 6957: 6948: 6939: 6930: 6923: 6919: 6912: 6908: 6899: 6890: 6888: 6886: 6876: 6867: 6859: 6855: 6851: 6847: 6844:(5): 553–71. 6843: 6839: 6832: 6830: 6820: 6811: 6802: 6793: 6784: 6776: 6769: 6767: 6765: 6763: 6761: 6759: 6757: 6755: 6753: 6751: 6749: 6747: 6745: 6743: 6741: 6739: 6730: 6726: 6722: 6718: 6714: 6710: 6706: 6702: 6696: 6688: 6684: 6680: 6676: 6672: 6668: 6661: 6657: 6653: 6647: 6645: 6636: 6629: 6621: 6617: 6613: 6609: 6605: 6601: 6597: 6593: 6589: 6585: 6578: 6570: 6564: 6560: 6559: 6551: 6536: 6535:St. Louis Fed 6532: 6525: 6517: 6513: 6507: 6503: 6499: 6495: 6494: 6487: 6471: 6467: 6461: 6446: 6442: 6438: 6433: 6425: 6418: 6412: 6404: 6400: 6396: 6392: 6388: 6384: 6380: 6376: 6369: 6362: 6360: 6351: 6345: 6341: 6340: 6332: 6316: 6310: 6294: 6288: 6273: 6266: 6250: 6244: 6228: 6222: 6216: 6212: 6207: 6199: 6195: 6189: 6182: 6176: 6169: 6163: 6148: 6144: 6138: 6130: 6123: 6116: 6111: 6095: 6089: 6073: 6067: 6059: 6055: 6051: 6047: 6043: 6039: 6035: 6031: 6027: 6021: 6013: 6007: 6003: 6002: 5994: 5987: 5986:0-684-80164-7 5983: 5979: 5973: 5965: 5963:9780415924986 5959: 5955: 5954: 5946: 5939:(4): 953–963. 5938: 5934: 5928: 5924: 5918: 5911: 5907: 5903: 5899: 5895: 5891: 5887: 5884: 5880: 5877: 5873: 5869: 5862: 5846: 5842: 5836: 5820: 5816: 5810: 5802: 5798: 5791: 5783: 5779: 5776:(4): 596–99. 5775: 5771: 5764: 5748: 5744: 5738: 5722: 5718: 5712: 5696: 5690: 5682: 5681: 5673: 5657: 5656:The Economist 5653: 5647: 5640: 5639:franchise tax 5634: 5618: 5612: 5604: 5600: 5593: 5577: 5571: 5569: 5567: 5565: 5556: 5550: 5546: 5545: 5537: 5530: 5529:corporate tax 5524: 5515: 5511: 5507: 5500: 5493: 5487: 5481: 5477: 5474: 5468: 5461: 5455: 5439: 5433: 5415: 5409: 5398: 5394: 5390: 5383: 5376: 5369: 5365: 5359: 5344: 5340: 5334: 5319: 5313: 5298: 5294: 5288: 5273: 5269: 5263: 5248: 5244: 5237: 5231: 5227: 5222: 5220: 5212: 5206: 5191: 5190: 5185: 5178: 5174: 5164: 5161: 5159: 5156: 5154: 5151: 5149: 5146: 5145: 5136: 5133: 5131: 5128: 5126: 5123: 5121: 5118: 5116: 5113: 5111: 5110:Tax exporting 5108: 5106: 5103: 5101: 5098: 5096: 5093: 5091: 5088: 5086: 5085:Price ceiling 5083: 5081: 5080:List of taxes 5078: 5076: 5073: 5071: 5068: 5066: 5063: 5061: 5058: 5056: 5053: 5051: 5048: 5046: 5043: 5041: 5038: 5036: 5033: 5032: 5022: 5021: 5015: 5014: 5012: 5011: 5005: 5004: 5002: 5001: 5000: 4998: 4994: 4990: 4989:marginal rate 4986: 4980: 4969: 4966: 4958: 4948: 4944: 4940: 4934: 4933: 4929: 4924:This section 4922: 4918: 4913: 4912: 4904: 4902: 4898: 4894: 4889: 4885: 4881: 4874: 4864: 4862: 4856: 4853: 4849: 4845: 4841: 4835: 4824: 4814: 4812: 4808: 4807:economic rent 4804: 4800: 4796: 4792: 4788: 4784: 4780: 4775: 4773: 4769: 4765: 4761: 4757: 4753: 4749: 4745: 4740: 4736: 4732: 4728: 4724: 4722: 4718: 4714: 4710: 4706: 4702: 4701:economic rent 4698: 4694: 4690: 4686: 4682: 4678: 4674: 4670: 4666: 4662: 4658: 4653: 4651: 4647: 4643: 4640:premise that 4639: 4635: 4631: 4630:economic rent 4627: 4626:value of land 4623: 4622:economic rent 4619: 4615: 4610: 4606: 4602: 4592: 4590: 4586: 4582: 4578: 4574: 4570: 4566: 4562: 4558: 4554: 4550: 4546: 4540: 4529: 4526: 4518: 4515:November 2012 4508: 4507: 4502: 4496: 4494: 4487: 4478: 4477: 4469: 4467: 4463: 4459: 4450: 4446: 4444: 4438: 4435: 4431: 4430: 4425: 4421: 4419: 4415: 4411: 4407: 4403: 4399: 4395: 4391: 4387: 4383: 4379: 4375: 4371: 4367: 4361: 4357: 4353: 4343: 4340: 4339:economic rent 4336: 4331: 4327: 4323: 4319: 4314: 4312: 4308: 4304: 4300: 4299:mixed economy 4296: 4292: 4288: 4284: 4280: 4276: 4272: 4271:conservatives 4268: 4264: 4260: 4255: 4253: 4249: 4245: 4241: 4237: 4233: 4226: 4225: 4224: 4219: 4215: 4207: 4192: 4180: 4176: 4171: 4167: 4163: 4159: 4156: 4153: 4148: 4143: 4139: 4136: 4131: 4127: 4123: 4120: 4117: 4116: 4115: 4107: 4105: 4101: 4097: 4093: 4089: 4085: 4081: 4077: 4071: 4069: 4063: 4061: 4057: 4053: 4049: 4044: 4040: 4037: 4032: 4028: 4024: 4021: 4016: 4014: 4010: 4006: 4001: 3999: 3995: 3991: 3987: 3982: 3979: 3969: 3967: 3962: 3960: 3956: 3952: 3948: 3947:tax avoidance 3944: 3940: 3930: 3926: 3924: 3920: 3916: 3912: 3908: 3904: 3900: 3895: 3893: 3889: 3885: 3880: 3879:economic good 3876: 3872: 3868: 3864: 3863:externalities 3855: 3846: 3844: 3840: 3829: 3827: 3823: 3819: 3815: 3811: 3801: 3799: 3795: 3791: 3787: 3783: 3782:redistributed 3779: 3769: 3767: 3763: 3759: 3755: 3751: 3747: 3743: 3739: 3735: 3731: 3727: 3722: 3720: 3716: 3711: 3707: 3704: 3700: 3690: 3688: 3684: 3683:courts system 3680: 3676: 3672: 3668: 3664: 3660: 3656: 3652: 3648: 3633: 3629: 3626: 3620: 3617: 3613: 3612:payroll taxes 3609: 3603: 3597: 3596:Tax incidence 3587: 3583: 3581: 3577: 3569: 3568: 3567: 3565: 3561: 3553: 3549: 3545: 3541: 3532: 3530: 3526: 3522: 3518: 3514: 3510: 3505: 3500: 3496: 3488: 3485: 3482: 3479: 3476: 3473: 3470: 3467: 3464: 3461: 3458: 3455: 3452: 3449: 3446: 3443: 3440: 3439: 3438: 3435: 3433: 3423: 3421: 3417: 3416:United States 3414:, 26% in the 3413: 3409: 3405: 3400: 3398: 3394: 3389: 3388:Peter Mathias 3385: 3381: 3377: 3373: 3369: 3365: 3361: 3357: 3353: 3352: 3347: 3337: 3335: 3331: 3327: 3322: 3320: 3316: 3312: 3308: 3304: 3303: 3297: 3293: 3288: 3286: 3282: 3281:Rosetta Stone 3277: 3275: 3271: 3267: 3263: 3259: 3255: 3251: 3247: 3242: 3240: 3236: 3232: 3228: 3224: 3220: 3216: 3212: 3208: 3204: 3200: 3196: 3192: 3188: 3187:First Dynasty 3184: 3183:Ancient Egypt 3176: 3172: 3168: 3163: 3151: 3148: 3146: 3142: 3138: 3134: 3133:Inflation tax 3131: 3130: 3129: 3123: 3120: 3116: 3112: 3108: 3104: 3100: 3096: 3095: 3094: 3092: 3088: 3084: 3074: 3072: 3068: 3063: 3058: 3054: 3044: 3042: 3033: 3030: 3026: 3023: 3019: 3016: 3012: 3008: 3007: 3006: 2997: 2995: 2991: 2987: 2986:externalities 2983: 2979: 2975: 2969: 2965: 2961: 2957: 2950:Environmental 2947: 2942: 2932: 2930: 2926: 2921: 2918: 2912: 2908: 2890: 2887: 2885: 2882: 2881: 2880: 2872: 2870: 2866: 2862: 2857: 2853: 2849: 2845: 2839: 2829: 2816: 2814: 2810: 2809: 2803: 2801: 2797: 2796:customs union 2793: 2789: 2785: 2781: 2777: 2773: 2767: 2757: 2755: 2750: 2746: 2742: 2738: 2734: 2730: 2726: 2725:hypothecation 2722: 2718: 2713: 2711: 2707: 2706:customs house 2703: 2699: 2694: 2688: 2678: 2676: 2670: 2668: 2664: 2658: 2653: 2643: 2641: 2637: 2632: 2628: 2623: 2608: 2606: 2602: 2598: 2594: 2593:balance sheet 2588: 2578: 2576: 2575:United States 2572: 2568: 2564: 2557: 2547: 2545: 2544: 2539: 2538:United States 2535: 2529: 2519: 2517: 2513: 2507: 2497: 2495: 2491: 2486: 2484: 2479: 2477: 2473: 2468: 2466: 2462: 2457: 2453: 2449: 2444: 2442: 2437: 2435: 2428: 2424: 2414: 2412: 2408: 2404: 2400: 2389: 2387: 2383: 2379: 2375: 2365: 2361: 2351: 2344: 2340: 2336: 2332: 2323: 2318: 2317:Corporate tax 2308: 2305: 2304:capital gains 2299: 2292:Capital gains 2289: 2287: 2281: 2271: 2264: 2261: 2258: 2257: 2256: 2254: 2250: 2246: 2242: 2238: 2236: 2232: 2228: 2224: 2220: 2216: 2212: 2206: 2191: 2189: 2185: 2175: 2173: 2169: 2165: 2160: 2158: 2154: 2150: 2146: 2142: 2138: 2134: 2130: 2126: 2122: 2118: 2114: 2110: 2106: 2102: 2098: 2093: 2091: 2087: 2083: 2082:dissemination 2079: 2075: 2071: 2067: 2063: 2059: 2056:, scientific 2055: 2051: 2047: 2043: 2039: 2038:legal systems 2035: 2031: 2027: 2023: 2019: 2015: 2011: 2001: 1999: 1998:incarceration 1995: 1991: 1987: 1983: 1979: 1975: 1971: 1970:United States 1968:(IRS) in the 1967: 1963: 1959: 1955: 1951: 1950: 1945: 1940: 1938: 1937:public sector 1934: 1930: 1929:traffic fines 1920: 1911: 1909: 1904: 1899: 1897: 1896:market forces 1893: 1889: 1885: 1881: 1877: 1873: 1869: 1865: 1861: 1857: 1853: 1849: 1845: 1841: 1837: 1833: 1829: 1825: 1821: 1817: 1813: 1809: 1805: 1800: 1798: 1794: 1790: 1786: 1785:payroll taxes 1782: 1778: 1774: 1770: 1766: 1762: 1758: 1754: 1750: 1746: 1742: 1737: 1735: 1731: 1726: 1722: 1721:externalities 1718: 1714: 1710: 1706: 1702: 1698: 1694: 1682: 1677: 1675: 1670: 1668: 1663: 1662: 1660: 1659: 1654: 1644: 1642: 1637: 1632: 1631: 1630: 1629: 1618: 1615: 1613: 1612:United States 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: 1418: 1415: 1413: 1410: 1408: 1405: 1403: 1400: 1398: 1395: 1393: 1390: 1388: 1385: 1383: 1380: 1378: 1375: 1373: 1370: 1368: 1365: 1363: 1360: 1358: 1355: 1353: 1350: 1349: 1348: 1347: 1343: 1342: 1337: 1334: 1332: 1329: 1327: 1324: 1323: 1322: 1321: 1318:All Countries 1317: 1316: 1311: 1306: 1305: 1298: 1295: 1293: 1290: 1288: 1285: 1283: 1280: 1278: 1275: 1273: 1272:Tolerance tax 1270: 1268: 1265: 1263: 1260: 1258: 1255: 1253: 1250: 1248: 1245: 1243: 1240: 1238: 1235: 1234: 1231: 1226: 1225: 1213: 1210: 1207: 1204: 1201: 1198: 1195: 1192: 1189: 1186: 1185: 1184: 1183: 1179: 1178: 1173: 1170: 1168: 1165: 1163: 1160: 1158: 1155: 1153: 1150: 1148: 1145: 1144: 1143: 1142: 1138: 1137: 1129: 1128: 1121: 1118: 1116: 1113: 1111: 1108: 1106: 1103: 1101: 1098: 1094: 1091: 1089: 1086: 1085: 1084: 1081: 1079: 1076: 1074: 1071: 1070: 1067: 1062: 1061: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1024: 1021: 1019: 1016: 1014: 1011: 1009: 1006: 1004: 1001: 998: 993: 991: 988: 986: 983: 982: 979: 978:International 974: 973: 966: 963: 961: 958: 956: 953: 951: 948: 946: 943: 939: 936: 934: 931: 929: 925: 922: 920: 917: 915: 912: 911: 910: 906: 903: 901: 898: 896: 893: 891: 888: 886: 883: 881: 880:Resource rent 878: 876: 873: 871: 868: 866: 863: 861: 858: 856: 853: 851: 848: 846: 843: 841: 838: 836: 833: 831: 828: 826: 823: 821: 818: 814: 811: 809: 806: 804: 801: 799: 796: 794: 791: 789: 786: 784: 781: 780: 779: 776: 772: 769: 767: 764: 762: 759: 757: 754: 752: 749: 747: 744: 742: 739: 738: 737: 734: 732: 729: 725: 722: 720: 717: 715: 712: 710: 707: 705: 702: 700: 697: 695: 692: 691: 690: 687: 683: 680: 679: 678: 677:Capital gains 675: 671: 668: 666: 663: 661: 658: 657: 656: 653: 651: 648: 646: 643: 641: 638: 636: 633: 632: 629: 624: 623: 612: 609: 607: 604: 602: 599: 597: 596:Panama Papers 594: 592: 589: 587: 584: 582: 579: 577: 574: 570: 567: 565: 564: 560: 559: 558: 555: 554: 553: 552: 548: 547: 542: 539: 537: 534: 532: 529: 527: 524: 521: 518: 516: 513: 511: 508: 507: 506: 505: 501: 500: 495: 492: 490: 487: 485: 482: 480: 477: 474: 471: 469: 466: 464: 463:Tax inversion 461: 460: 459: 458: 454: 453: 448: 445: 443: 440: 438: 435: 433: 430: 428: 425: 423: 420: 418: 415: 411: 408: 407: 406: 405:Tax avoidance 403: 402: 401: 400: 396: 395: 390: 389:Noncompliance 385: 384: 377: 374: 372: 369: 367: 366:Tax collector 364: 362: 359: 357: 354: 352: 349: 347: 346:Tax residence 344: 342: 339: 337: 334: 332: 329: 327: 324: 322: 319: 317: 316:Revenue stamp 314: 312: 309: 308: 305: 300: 299: 288: 285: 283: 280: 278: 275: 273: 270: 268: 265: 264: 263: 262: 258: 257: 252: 249: 247: 244: 242: 239: 237: 234: 232: 231:Tax incidence 229: 227: 226:Excess burden 224: 222: 219: 218: 217: 216: 212: 211: 206: 201: 200: 193: 190: 188: 185: 183: 180: 178: 175: 173: 170: 168: 165: 163: 160: 158: 155: 153: 152:Tax incentive 150: 148: 147:Tax advantage 145: 143: 140: 138: 135: 133: 130: 128: 125: 123: 120: 118: 115: 113: 110: 108: 107:Tax threshold 105: 101: 98: 97: 96: 93: 91: 88: 86: 83: 81: 78: 76: 73: 71: 68: 67: 64: 59: 58: 55: 54:fiscal policy 52:An aspect of 51: 50: 46: 42: 41: 38: 35: 34: 30: 29: 26: 22: 8974:Property law 8945: 8931: 8917: 8898: 8884: 8880:Karl Polanyi 8860: 8856:Marcel Mauss 8846: 8832: 8823:David Harvey 8808: 8804:Henry George 8794: 8785:Ronald Coase 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Retrieved 7809:the original 7799: 7791: 7784:. Retrieved 7779:Laffer curve 7778: 7771: 7759:. Retrieved 7749: 7737:. Retrieved 7733: 7723: 7714: 7708: 7696:. Retrieved 7692:the original 7687: 7678: 7669: 7659: 7626: 7622: 7609: 7599: 7592: 7583: 7552: 7545: 7533:. Retrieved 7529:the original 7519: 7499: 7492: 7473: 7461:. Retrieved 7454:the original 7441: 7429:. Retrieved 7422:the original 7409: 7405: 7392: 7371: 7363: 7349: 7335: 7323:. Retrieved 7318: 7306: 7294:. Retrieved 7288: 7280: 7268:. Retrieved 7246: 7242: 7235: 7223:. Retrieved 7209: 7198:Human Action 7196: 7192: 7184:the original 7179: 7169: 7161: 7156: 7136: 7129: 7120: 7108:. Retrieved 7104:the original 7094: 7085: 7077: 7055:(1): 41–50. 7052: 7048: 7042: 7022: 7015: 7003: 6992:the original 6987: 6974: 6965: 6956: 6947: 6938: 6929: 6918: 6907: 6898: 6875: 6866: 6841: 6837: 6819: 6810: 6801: 6792: 6783: 6777:. EPS PEAKS. 6715:(2): 53–63. 6712: 6708: 6695: 6670: 6666: 6634: 6628: 6595: 6591: 6577: 6557: 6550: 6540:22 September 6538:. Retrieved 6534: 6524: 6492: 6486: 6476:22 September 6474:. Retrieved 6469: 6460: 6450:10 September 6448:. Retrieved 6436: 6424: 6416: 6411: 6378: 6374: 6338: 6331: 6319:. Retrieved 6309: 6297:. Retrieved 6287: 6275:. Retrieved 6265: 6253:. Retrieved 6243: 6231:. Retrieved 6221: 6214: 6206: 6197: 6188: 6180: 6175: 6167: 6162: 6150:. Retrieved 6146: 6137: 6122: 6114: 6110: 6098:. Retrieved 6088: 6076:. Retrieved 6066: 6033: 6029: 6020: 6000: 5993: 5977: 5972: 5952: 5945: 5936: 5932: 5922: 5917: 5861: 5849:. Retrieved 5845:the original 5835: 5823:. Retrieved 5819:the original 5809: 5800: 5797:Can. J. Econ 5796: 5790: 5773: 5769: 5763: 5751:. Retrieved 5747:the original 5737: 5725:. Retrieved 5721:the original 5711: 5699:. Retrieved 5689: 5679: 5672: 5660:. Retrieved 5655: 5646: 5633: 5621:. Retrieved 5617:"26 USC 877" 5611: 5602: 5592: 5580:. 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May 2020 6299:22 January 6277:21 January 6255:21 January 6233:21 January 6183:, p. 300 . 6100:22 January 6078:22 January 5876:regressive 5851:22 January 5825:28 October 5623:22 January 5444:22 January 5422:22 January 5323:31 October 5302:31 October 5277:31 October 5252:31 October 5184:"Taxation" 5169:References 4888:elasticity 4781:note that 4739:land value 4727:John Locke 4689:single tax 4685:even theft 4669:paid labor 4539:Tax choice 4426:argued in 4324:, and the 4318:income tax 4218:Adam Smith 4179:Mozambique 4005:investment 3943:tax policy 3917:such as a 3899:income tax 3892:elasticity 3888:tax burden 3734:carbon tax 3732:(namely a 3661:and other 3600:See also: 3515:has about 3346:production 3067:poll taxes 3053:Direct tax 2978:carbon tax 2954:See also: 2929:excise tax 2917:ad valorem 2813:Qing China 2792:trade bloc 2749:carbon tax 2587:Wealth tax 2563:stamp duty 2540:under the 2461:stamp duty 2452:window tax 2434:ad valorem 2374:wealth tax 2235:regressive 2205:Income tax 2199:Income tax 2172:fiat money 2034:sanitation 1994:forfeiture 1954:capitalist 1903:tax havens 1892:innovation 1884:production 1880:businesses 1868:efficiency 1765:gift taxes 1497:Kazakhstan 1382:Bangladesh 1377:Azerbaijan 1310:By country 1267:Temple tax 1237:Church tax 1120:ATA Carnet 1105:Free trade 1100:Tariff war 1028:Tax treaty 914:Congestion 855:Land value 746:Eco-tariff 714:Television 670:Solidarity 650:Ad valorem 510:Tax havens 341:Tax shield 336:Tax refund 304:Collection 282:Regressive 157:Tax reform 8842:Karl Marx 8643:Land Back 8594:Enclosure 8577:biopiracy 8515:Bergregal 8497:squatting 8271:Ownership 8185:Commodity 8164:Knowledge 8075:By nature 8031:Customary 8021:Community 7901:237794267 7463:3 January 7431:3 January 7225:16 August 7069:145794119 6858:153915109 6687:0002-8282 6445:0362-4331 6419:, p. 134. 6403:158844554 6395:0022-3808 6170:, p. 238. 6058:221720764 5902:recession 5866:incomes, 5440:. 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