98:
25:
1950:, enacted in 1971, allows taxpayers to allocate $ 3 of their taxes to presidential election campaigns. The 2000 Taxpayers’ Choice Debt Reduction Act would have allowed taxpayers to designate money toward reduction of the national debt. The 2007 Opt Out of Iraq War Act would have allowed taxpayers to designate money toward certain social programs. The 2011 Put Your Money Where Your Mouth Is Act would have allowed taxpayers to make voluntary contributions (not tax payments) to the government. These later bills died in committee.
2014:"We, the People," written in a flush of bitter anger, but with an undertone of hope -- has over the years gathered me more response than anything else I've ever written. I was told that someone once sent copies to all the members of the Senate when they were considering tax reform. It has been used in classrooms to teach the critical difference between a Democracy and a Republic. I wrote it years ago, but I feel it is as pertinent today as it was when it appeared in Analog magazine. - Jack C. Haldeman II,
1706:
1989:. He wrote: "One possible approach to development aid would be to apply effectively what is known as fiscal subsidiarity, allowing citizens to decide how to allocate a portion of the taxes they pay to the State. Provided it does not degenerate into the promotion of special interests, this can help to stimulate forms of welfare solidarity from below, with obvious benefits in the area of solidarity for development as well."
1694:
2110:
The
Spanish tax declaration form has one checkbox for the Catholic Church, none for other religious groups and a second checkbox for activities of social interest. These checkboxes don't influence the total tax amount, but, for each ticked checkbox, 0.7% of the total amount are used as indicated.
1831:
of the state, Viktoria
Raritska points out that “the legitimacy of the state as a formal institution is substantiated by the people’s refusal of their freedoms and an agreement to submit to government in exchange for the protection of their guaranteed rights”. Proponents of tax sovereignty believe
1871:
has granted the state tax sovereignty. “It is due to the fact that the taxpayer endows the state with tax sovereignty. Thus, state has not only the rights on taxation, but also the obligations, which correspond to the taxpayer's rights”. Therefore, the existence of the state's perceived tax
1934:, for example, there is costless mobility; individuals seek out a jurisdiction that provides exactly the level of output of the public good that they wish to consume. In so doing, they reveal their preferences for 'local' public outputs and generate a
1042:
2451:
1920:
and voting with one's taxes are two methods that have been proposed to allow taxpayers to reveal their preferences for public policies. Foot voting refers to where people move to areas that offer a more attractive
1925:
of public policies. In theory foot voting would force local governments to compete for taxpayers. Tax choice, on the other hand, would allow taxpayers to indicate their preferences with their individual taxes.
2607:
1909:
According to
Vincent and Elinor Ostrom, it is possible that government may oversupply, and a market arrangement may undersupply, those public goods for which exclusion is not feasible.
2062:, but this was changed in 2009. In cases of individuals not belonging to a registered religious group or secular humanist organization, the amount that would otherwise be used for the
1883:’s theory also argues that "taxation should be based on the principle of value and counter-value, as if taxation was a voluntary transaction between the individual and the state".
2244:
For educators, these "new" values reflect a demand for taxpayer sovereignty, greater choice among educational programs, and more responsiveness on the part of educational systems.
2757:
2557:
2743:
2599:
2668:
1974:
and tax choice, stating "you should get to choose where your money goes instead of giving it and just letting them decide, I think you should decide."
2498:
2407:
Johnsen, Garmann (December 1994). "The impact of the
Scandinavian controversy about just taxation on public choice; a late homage to Einar Einarson".
2124:
2389:
1863:. Proponents of tax sovereignty believe that in such a relationship, the taxpayer endows power to the state to ensure the satisfaction of the
1388:
1947:
2792:
2473:
1245:
1110:
1105:
546:
2633:
1994:
2327:
Alm, James; Jackson, Betty R.; McKee, Michael (1993). "Fiscal exchange, collective decision institutions, and tax compliance".
2015:
1459:
1052:
273:
2799:
2006:. The plot of the short story involves a man offered the choice to participate in allocating his taxes with the assistance of
541:
2365:
2188:
2287:
Sherry Xin Li; Catherine Eckel; Philip J. Grossman; Tara Larson Brown (2011). "Do
Earmarks Increase Giving to Government?".
2722:
2167:
1659:
840:
2867:
1534:
1800:. They claim taxpayers react positively when they are allowed to allocate portions of their taxes to specific spending.
2664:
2460:
1736:
1599:
722:
234:
1060:
808:
68:
46:
39:
525:
2584:
2758:"¿Qué hace Hacienda con tu dinero si no marcas la casilla solidaria ni la Iglesia en la declaración de la renta?"
2026:
707:
303:
1963:
1804:
1664:
1383:
2862:
2660:
2054:) which is deducted from income taxes and goes to the individual's respective organization. In the past, the
1669:
628:
97:
2785:
2507:
1367:
658:
2872:
2805:
Buchanan, James M. – Public
Finance in Democratic Process: Fiscal Institutions and Individual Choice 1967
1609:
1579:
2360:. Masarykova univerzita. Katedra finanÄŤnĂho práva a národnĂho hospodářstvĂ. (1st ed.). Brno. 2015.
2123:. In 2021 more than 7 million taxpayers choose to do so resulting in a total allocation of $ 6 billion (
2393:
990:
462:
2877:
1037:
615:
572:
423:
278:
127:
2313:
2694:
2637:
2603:
2269:
2202:
1946:
Four bills involving tax choice have been introduced by the United States
Congress since 1971. The
1922:
1629:
1047:
531:
33:
2119:
In Japan, city residents can choose to allocate a portion of their taxes to their hometowns...aka
2580:
2162:
2099:
2007:
1808:
1644:
1584:
1095:
1090:
712:
593:
244:
2286:
1837:
1828:
1729:
1554:
1439:
1434:
1030:
609:
428:
50:
2300:
2157:
2059:
1634:
1559:
1524:
1509:
1429:
1419:
663:
583:
578:
499:
1777:
in which individuals or groups of taxpayers decide how to allocate part of their taxes of a
2690:
2152:
1750:
1654:
1619:
1594:
1474:
1454:
621:
298:
159:
2480:
8:
2793:
Why
Mandatory Taxes Are Bad – And How The Government Should Fix Them (But Probably Won't)
2506:, Lexington, KY: Institute for Federalism and Intergovernmental Relations, archived from
2137:
2043:
2003:
1785:
1674:
1574:
1569:
1514:
1499:
1489:
1484:
1479:
1424:
1414:
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1263:
1209:
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520:
2834:
2826:
2432:
2383:
2288:
2235:
2177:
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1971:
1649:
1639:
1624:
1614:
1589:
1539:
1504:
1494:
1464:
1449:
1444:
1299:
1214:
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966:
887:
766:
484:
122:
2071:
2838:
2456:
2436:
2424:
2371:
2361:
2340:
2292:
1982:
1722:
1564:
1549:
1544:
1519:
1469:
1269:
980:
932:
872:
788:
729:
441:
408:
214:
2545:
2534:
2523:
2847:
The Other
Invisible Hand: Delivering Public Services through Choice and Competition
2818:
2416:
2336:
2147:
1935:
1927:
1774:
1604:
1529:
1135:
1100:
1080:
892:
860:
734:
588:
339:
1901:, advocates greater diversity in public services (education, housing, hospitals).
2846:
2558:"Rep. Campbell proposes tax form change to encourage donations to the government"
1999:
1978:
1967:
1959:
1894:
1864:
1793:
1698:
1314:
1172:
1167:
902:
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776:
741:
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403:
363:
329:
239:
229:
224:
219:
137:
2714:
2058:
of those who do not belong to any recognized religious organization went to the
1844:; which impels the state to take public interests as its obligation to maintain
1841:
1797:
1257:
1229:
1204:
1065:
907:
702:
638:
536:
474:
378:
373:
356:
334:
2358:
System of
Financial Law : system of tax law : conference proceedings
2856:
2428:
2375:
1931:
1880:
1329:
997:
922:
813:
746:
680:
648:
515:
457:
418:
398:
368:
283:
204:
199:
174:
164:
106:
16:
Concept that taxpayers should be able to choose what their taxes are used for
1819:
The term tax sovereignty emphasizes the perceived equal status of state and
2688:
2631:
2195:
2142:
2120:
1845:
1823:, instead of the traditional view of the dominant position of the state in
1789:
1710:
1224:
1007:
976:
947:
927:
818:
803:
783:
697:
692:
494:
288:
257:
2574:
2046:
or secular humanist organization must pay a congregation tax (Icelandic:
1917:
1849:
1219:
957:
917:
835:
771:
717:
653:
479:
469:
413:
293:
194:
189:
147:
132:
2239:
2830:
2420:
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1986:
1324:
1294:
1177:
1162:
1085:
1017:
985:
937:
912:
897:
798:
793:
761:
687:
393:
388:
209:
169:
115:
2744:"Italian prime minister's office' explanation of the "otto per mille""
1860:
1778:
1157:
1075:
1070:
756:
751:
562:
489:
179:
2822:
2095:
1891:
Daniel J. Brown examines tax-target plans in educational programs.
1873:
1868:
1856:
1840:
in exchange for the protection from the state and the provision of
1833:
1824:
1820:
1814:
1319:
1287:
971:
961:
882:
877:
850:
823:
633:
383:
324:
319:
152:
2718:
2083:
1130:
952:
855:
845:
184:
142:
2066:
remains now part of the income tax budget. In 2015, the monthly
2809:
Buchanan, James M. (1963). "The Economics of Earmarked Taxes".
2226:
Brown, Daniel J. (Fall 1979). "The Case for Tax-Target Plans".
2182:
1782:
1693:
1339:
1150:
1145:
1140:
942:
830:
2082:
Italian taxpayers devolve a compulsory 8 ‰ = 0.8% (eight
1354:
1349:
1344:
1334:
1309:
1304:
1251:
1123:
2471:
2691:"International Religious Freedom Report for 2004: Iceland"
2634:"International Religious Freedom Report for 2014: Iceland"
2091:
89:
2021:
The short science fiction story by Jack C. Haldeman II,
1792:
and decision-making. Its proponents apply the theory of
2098:
recognised by Italy or, alternatively, to a state-run
2500:
On the Theory and Practice of Fiscal Decentralization
1904:
1054:
European Union Common Consolidated Corporate Tax Base
2689:
Bureau of Democracy, Human Rights and Labor (2004).
2632:
Bureau of Democracy, Human Rights and Labor (2014).
2715:"Frumvarp til laga um ráðstafanir Ă rĂkisfjármálum"
2576:
What Ellen DeGeneres Would Do If She Were President
2249:
2661:"Kirkjumál og skráð trĂşfĂ©lög og lĂfsskoĂ°unarfĂ©lög"
2854:
1985:advocated for a form of tax choice in his third
1912:
1815:Tax relationship between the state and taxpayers
2329:Journal of Economic Behavior & Organization
2326:
2025:was originally published on September,1983 in
1832:that in a traditional system of taxation, the
2627:
2625:
1730:
2597:
2234:(2). University of Illinois Press: 215–224.
2573:Ellen DeGeneres, Mario Lopez (4 May 2016).
2452:Governance, globalization and public policy
2622:
2388:: CS1 maint: location missing publisher (
1803:Existing examples of tax choice includes:
1737:
1723:
2750:
2267:
1246:Institute on Taxation and Economic Policy
69:Learn how and when to remove this message
2808:
2655:
2653:
2600:"Caritas in Veritate 'Charity in Truth'"
2255:
32:This article includes a list of general
2800:The Economics of Public Finance: Essays
2455:. Edward Elgar Publishing. p. 56.
2406:
2221:
2219:
1941:
2855:
2546:Put Your Money Where Your Mouth Is Act
2472:Vincent Ostrom; Elinor Ostrom (2003).
2042:Taxpayers in Iceland who belong to an
2650:
2610:from the original on 2 September 2011
2496:
2225:
2189:Motivation, Agency, and Public Policy
2044:officially registered religious group
1953:
1867:. Furthermore, they propose that the
2524:Taxpayers’ Choice Debt Reduction Act
2352:
2350:
2216:
2168:Religious Freedom Peace Tax Fund Act
18:
1948:Presidential Election Campaign Fund
13:
2778:
1905:Optimal quantities of public goods
38:it lacks sufficient corresponding
14:
2889:
2474:"Public Goods and Public Choices"
2347:
1872:sovereignty is attributed to the
1061:Global minimum corporate tax rate
2587:from the original on 7 May 2016.
2268:Lamberton, Cait (4 March 2011).
1788:through a process of democratic
1704:
1692:
526:Base erosion and profit shifting
96:
23:
2736:
2725:from the original on 2015-12-08
2707:
2682:
2671:from the original on 2016-03-23
2591:
2566:
2550:
2539:
2535:Opt Out of Iraq War Act of 2007
2528:
2517:
2490:
1938:outcome in the public sector."
1855:This mutual relationship makes
304:Optimal capital income taxation
2497:Oates, Wallace E. (May 2006),
2465:
2443:
2400:
2320:
2280:
2261:
1964:president of the United States
1384:List of countries by tax rates
1:
2274:Democracy: A Journal of Ideas
2210:
1913:Foot voting versus tax choice
1859:a link between the state and
1805:Business improvement district
809:Natural resources consumption
2811:Journal of Political Economy
2598:Benedict XVI (7 July 2009).
2341:10.1016/0167-2681(93)90003-8
2228:Journal of Education Finance
659:United States as a tax haven
7:
2130:
2090:) from their annual income
2032:
1886:
10:
2894:
2868:Political science theories
2449:Kennett, Patricia (2008).
2037:
1958:When asked what her first
573:Offshore financial centres
463:Repatriation tax avoidance
2562:The Hill", 18 April 2011.
2270:"Your Money, Your Choice"
2016:Political Science Fiction
1773:) is an emerging type of
1038:Financial transaction tax
128:Property tax equalization
2788:The New York Times. 1990
2764:(in Spanish). 2022-06-23
2695:U.S. Department of State
2667:(InnanrĂkisráðuneytiĂ°).
2665:Ministry of the Interior
2638:U.S. Department of State
2604:Vatican Publishing House
2203:The Other Invisible Hand
2114:
2105:
2077:
1389:Tax revenue to GDP ratio
1048:Currency transaction tax
629:Liechtenstein tax affair
2163:Participatory budgeting
2094:return to an organised
2008:Artificial intelligence
1992:In 1983, a short story
1809:Tax increment financing
1096:Permanent establishment
1091:Exchange of Information
594:Financial Secrecy Index
245:Medical savings account
53:more precise citations.
2795:. Forbes. 18 June 2012
2308:Cite journal requires
1879:The Swedish economist
1827:. Tracing back to the
1767:participatory taxation
991:Vehicle miles traveled
610:Ireland as a tax haven
424:Private tax collection
2791:Binowski, Brittany –
2392:) CS1 maint: others (
2158:New public management
2060:University of Iceland
664:Panama as a tax haven
616:Ireland v. Commission
584:Conduit and sink OFCs
579:Offshore magic circle
500:Unreported employment
2863:Public choice theory
2153:Microeconomic reform
1977:In 2009, during the
1942:Legislative measures
1759:taxpayer sovereignty
1751:public choice theory
1660:United Arab Emirates
1402:Individual Countries
1111:Foreign revenue rule
903:Inheritance (estate)
622:Leprechaun economics
2845:Le Grand, Julian -
2798:Blinder, Alan S. –
2556:Kasperowicz, Pete,
2138:Choice architecture
2004:Jack C. Haldeman II
1970:advocated a mix of
1899:The Welfare Society
1897:, in his 1961 book
1771:fiscal subsidiarity
1699:Business portal
1394:Tax rates in Europe
1264:Tax Justice Network
1210:Dhammika Dharmapala
713:Airport improvement
521:Transfer mispricing
312:Distribution of Tax
84:Part of a series on
2873:Theory of taxation
2513:on 1 December 2008
2421:10.1007/bf01053236
2178:Voluntary taxation
2088:eight per thousand
1972:voluntary taxation
1954:In popular culture
1757:(sometimes called
1300:Eight per thousand
1215:James R. Hines Jr.
1106:European Union FTT
123:Government revenue
2786:Taxpayers' Choice
2784:Baker, Russell –
2367:978-80-210-7827-7
2100:social assistance
1983:Pope Benedict XVI
1747:
1746:
1682:
1681:
1278:
1277:
1270:Tax Policy Center
1013:Negative (income)
789:Environmental tax
671:
670:
589:Financial centres
409:Tax investigation
347:
346:
215:Tax harmonization
79:
78:
71:
2885:
2878:Decentralization
2842:
2773:
2772:
2770:
2769:
2754:
2748:
2747:
2740:
2734:
2733:
2731:
2730:
2717:(in Icelandic).
2711:
2705:
2704:
2702:
2701:
2686:
2680:
2679:
2677:
2676:
2663:(in Icelandic).
2657:
2648:
2647:
2645:
2644:
2629:
2620:
2619:
2617:
2615:
2595:
2589:
2588:
2570:
2564:
2554:
2548:
2543:
2537:
2532:
2526:
2521:
2515:
2514:
2512:
2505:
2494:
2488:
2487:
2485:
2479:. Archived from
2478:
2469:
2463:
2447:
2441:
2440:
2415:(3–4): 323–338.
2404:
2398:
2397:
2387:
2379:
2354:
2345:
2344:
2324:
2318:
2317:
2311:
2306:
2304:
2296:
2284:
2278:
2277:
2265:
2259:
2253:
2247:
2246:
2223:
2148:Hypothecated tax
2072:Icelandic krĂłnur
2070:amounted to 824
1936:Pareto-efficient
1928:Wallace E. Oates
1775:citizen sourcing
1739:
1732:
1725:
1711:Money portal
1709:
1708:
1707:
1697:
1696:
1373:
1372:
1194:
1193:
1101:Transfer pricing
1081:Tax equalization
1055:
998:Corporate profit
634:Luxembourg Leaks
568:Corporate havens
447:
446:
263:
262:
100:
81:
80:
74:
67:
63:
60:
54:
49:this article by
40:inline citations
27:
26:
19:
2893:
2892:
2888:
2887:
2886:
2884:
2883:
2882:
2853:
2852:
2781:
2779:Further reading
2776:
2767:
2765:
2756:
2755:
2751:
2742:
2741:
2737:
2728:
2726:
2713:
2712:
2708:
2699:
2697:
2687:
2683:
2674:
2672:
2659:
2658:
2651:
2642:
2640:
2630:
2623:
2613:
2611:
2596:
2592:
2572:
2571:
2567:
2555:
2551:
2544:
2540:
2533:
2529:
2522:
2518:
2510:
2503:
2495:
2491:
2486:on 20 May 2005.
2483:
2476:
2470:
2466:
2448:
2444:
2405:
2401:
2381:
2380:
2368:
2356:
2355:
2348:
2325:
2321:
2309:
2307:
2298:
2297:
2285:
2281:
2266:
2262:
2254:
2250:
2224:
2217:
2213:
2208:
2133:
2117:
2108:
2080:
2074:, about $ US6.
2040:
2035:
2000:science-fiction
1979:Great Recession
1968:Ellen DeGeneres
1960:executive order
1956:
1944:
1930:wrote: "In the
1915:
1907:
1895:Alan T. Peacock
1889:
1865:public interest
1842:public services
1838:natural liberty
1836:gives up their
1817:
1794:consumer choice
1743:
1705:
1703:
1691:
1684:
1683:
1370:
1360:
1359:
1315:Fiscus Judaicus
1290:
1280:
1279:
1238:Advocacy groups
1191:
1183:
1182:
1173:Trade agreement
1168:Free-trade zone
1126:
1116:
1115:
1053:
1033:
1023:
1022:
683:
673:
672:
644:Paradise Papers
485:Debtors' prison
444:
434:
433:
404:Tax preparation
364:Revenue service
359:
349:
348:
260:
250:
249:
230:Double taxation
225:Tax withholding
220:Tax competition
138:Non-tax revenue
118:
75:
64:
58:
55:
45:Please help to
44:
28:
24:
17:
12:
11:
5:
2891:
2881:
2880:
2875:
2870:
2865:
2851:
2850:
2843:
2823:10.1086/258794
2817:(5): 457–469.
2806:
2803:
2796:
2789:
2780:
2777:
2775:
2774:
2749:
2735:
2706:
2681:
2649:
2621:
2590:
2565:
2549:
2538:
2527:
2516:
2489:
2464:
2461:978-1845424367
2442:
2399:
2366:
2346:
2335:(3): 285–303.
2319:
2310:|journal=
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2248:
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2212:
2209:
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2129:
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2107:
2104:
2079:
2076:
2039:
2036:
2034:
2031:
2023:We, The People
2019:
2018:
1995:We, The People
1955:
1952:
1943:
1940:
1914:
1911:
1906:
1903:
1888:
1885:
1816:
1813:
1798:public finance
1745:
1744:
1742:
1741:
1734:
1727:
1719:
1716:
1715:
1714:
1713:
1701:
1686:
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1679:
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1672:
1667:
1665:United Kingdom
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1657:
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1637:
1632:
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1617:
1612:
1607:
1602:
1597:
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1404:
1403:
1399:
1398:
1397:
1396:
1391:
1386:
1378:
1377:
1371:
1366:
1365:
1362:
1361:
1358:
1357:
1352:
1347:
1342:
1337:
1332:
1327:
1322:
1317:
1312:
1307:
1302:
1297:
1291:
1286:
1285:
1282:
1281:
1276:
1275:
1274:
1273:
1267:
1261:
1258:Tax Foundation
1255:
1249:
1240:
1239:
1235:
1234:
1233:
1232:
1230:Gabriel Zucman
1227:
1222:
1217:
1212:
1207:
1205:Mihir A. Desai
1199:
1198:
1192:
1189:
1188:
1185:
1184:
1181:
1180:
1175:
1170:
1165:
1160:
1155:
1154:
1153:
1148:
1138:
1133:
1127:
1122:
1121:
1118:
1117:
1114:
1113:
1108:
1103:
1098:
1093:
1088:
1083:
1078:
1073:
1068:
1066:Robin Hood tax
1063:
1058:
1050:
1045:
1040:
1034:
1029:
1028:
1025:
1024:
1021:
1020:
1015:
1010:
1005:
1003:Excess profits
1000:
995:
994:
993:
988:
983:
974:
969:
955:
950:
945:
940:
935:
930:
925:
920:
915:
910:
905:
900:
895:
890:
888:Gross receipts
885:
880:
875:
870:
869:
868:
863:
858:
853:
848:
843:
838:
828:
827:
826:
821:
816:
811:
806:
801:
796:
786:
781:
780:
779:
774:
769:
764:
759:
754:
749:
739:
738:
737:
727:
726:
725:
720:
715:
705:
700:
695:
690:
684:
679:
678:
675:
674:
669:
668:
667:
666:
661:
656:
651:
646:
641:
639:Offshore Leaks
636:
631:
626:
625:
624:
619:
604:
603:
602:Major examples
599:
598:
597:
596:
591:
586:
581:
576:
570:
565:
557:
556:
552:
551:
550:
549:
544:
539:
537:Dutch Sandwich
534:
529:
523:
518:
510:
509:
505:
504:
503:
502:
497:
492:
487:
482:
477:
475:Tax resistance
472:
467:
466:
465:
452:
451:
445:
440:
439:
436:
435:
432:
431:
426:
421:
416:
411:
406:
401:
396:
391:
386:
381:
379:Taxable income
376:
374:Tax assessment
371:
366:
360:
355:
354:
351:
350:
345:
344:
343:
342:
337:
332:
327:
322:
314:
313:
309:
308:
307:
306:
301:
296:
291:
286:
281:
276:
268:
267:
266:General Theory
261:
256:
255:
252:
251:
248:
247:
242:
237:
235:Representation
232:
227:
222:
217:
212:
207:
202:
197:
192:
187:
182:
177:
172:
167:
162:
157:
156:
155:
145:
140:
135:
130:
125:
119:
114:
113:
110:
109:
102:
101:
93:
92:
86:
85:
77:
76:
31:
29:
22:
15:
9:
6:
4:
3:
2:
2890:
2879:
2876:
2874:
2871:
2869:
2866:
2864:
2861:
2860:
2858:
2848:
2844:
2840:
2836:
2832:
2828:
2824:
2820:
2816:
2812:
2807:
2804:
2801:
2797:
2794:
2790:
2787:
2783:
2782:
2763:
2759:
2753:
2745:
2739:
2724:
2720:
2716:
2710:
2696:
2692:
2685:
2670:
2666:
2662:
2656:
2654:
2639:
2635:
2628:
2626:
2609:
2605:
2601:
2594:
2586:
2582:
2578:
2577:
2569:
2563:
2559:
2553:
2547:
2542:
2536:
2531:
2525:
2520:
2509:
2502:
2501:
2493:
2482:
2475:
2468:
2462:
2458:
2454:
2453:
2446:
2438:
2434:
2430:
2426:
2422:
2418:
2414:
2410:
2409:Public Choice
2403:
2395:
2391:
2385:
2377:
2373:
2369:
2363:
2359:
2353:
2351:
2342:
2338:
2334:
2330:
2323:
2315:
2302:
2294:
2290:
2283:
2275:
2271:
2264:
2257:
2256:Buchanan 1963
2252:
2245:
2241:
2237:
2233:
2229:
2222:
2220:
2215:
2205:
2204:
2200:
2198:
2197:
2193:
2191:
2190:
2186:
2184:
2181:
2179:
2176:
2174:
2171:
2169:
2166:
2164:
2161:
2159:
2156:
2154:
2151:
2149:
2146:
2144:
2141:
2139:
2136:
2135:
2128:
2126:
2122:
2112:
2103:
2101:
2097:
2093:
2089:
2085:
2075:
2073:
2069:
2065:
2061:
2057:
2053:
2049:
2045:
2030:
2028:
2024:
2017:
2013:
2012:
2011:
2009:
2005:
2001:
1997:
1996:
1990:
1988:
1984:
1980:
1975:
1973:
1969:
1965:
1961:
1951:
1949:
1939:
1937:
1933:
1932:Tiebout model
1929:
1924:
1919:
1910:
1902:
1900:
1896:
1892:
1884:
1882:
1881:Knut Wicksell
1877:
1875:
1870:
1866:
1862:
1858:
1853:
1851:
1847:
1843:
1839:
1835:
1830:
1826:
1822:
1812:
1810:
1806:
1801:
1799:
1795:
1791:
1787:
1786:appropriation
1784:
1780:
1776:
1772:
1768:
1764:
1760:
1756:
1752:
1740:
1735:
1733:
1728:
1726:
1721:
1720:
1718:
1717:
1712:
1702:
1700:
1695:
1690:
1689:
1688:
1687:
1676:
1673:
1671:
1670:United States
1668:
1666:
1663:
1661:
1658:
1656:
1653:
1651:
1648:
1646:
1643:
1641:
1638:
1636:
1633:
1631:
1628:
1626:
1623:
1621:
1618:
1616:
1613:
1611:
1608:
1606:
1603:
1601:
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1407:
1406:
1405:
1401:
1400:
1395:
1392:
1390:
1387:
1385:
1382:
1381:
1380:
1379:
1376:All Countries
1375:
1374:
1369:
1364:
1363:
1356:
1353:
1351:
1348:
1346:
1343:
1341:
1338:
1336:
1333:
1331:
1330:Tolerance tax
1328:
1326:
1323:
1321:
1318:
1316:
1313:
1311:
1308:
1306:
1303:
1301:
1298:
1296:
1293:
1292:
1289:
1284:
1283:
1271:
1268:
1265:
1262:
1259:
1256:
1253:
1250:
1247:
1244:
1243:
1242:
1241:
1237:
1236:
1231:
1228:
1226:
1223:
1221:
1218:
1216:
1213:
1211:
1208:
1206:
1203:
1202:
1201:
1200:
1196:
1195:
1187:
1186:
1179:
1176:
1174:
1171:
1169:
1166:
1164:
1161:
1159:
1156:
1152:
1149:
1147:
1144:
1143:
1142:
1139:
1137:
1134:
1132:
1129:
1128:
1125:
1120:
1119:
1112:
1109:
1107:
1104:
1102:
1099:
1097:
1094:
1092:
1089:
1087:
1084:
1082:
1079:
1077:
1074:
1072:
1069:
1067:
1064:
1062:
1059:
1056:
1051:
1049:
1046:
1044:
1041:
1039:
1036:
1035:
1032:
1031:International
1027:
1026:
1019:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
999:
996:
992:
989:
987:
984:
982:
978:
975:
973:
970:
968:
965:
964:
963:
959:
956:
954:
951:
949:
946:
944:
941:
939:
936:
934:
933:Resource rent
931:
929:
926:
924:
921:
919:
916:
914:
911:
909:
906:
904:
901:
899:
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
867:
864:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
837:
834:
833:
832:
829:
825:
822:
820:
817:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
791:
790:
787:
785:
782:
778:
775:
773:
770:
768:
765:
763:
760:
758:
755:
753:
750:
748:
745:
744:
743:
740:
736:
733:
732:
731:
730:Capital gains
728:
724:
721:
719:
716:
714:
711:
710:
709:
706:
704:
701:
699:
696:
694:
691:
689:
686:
685:
682:
677:
676:
665:
662:
660:
657:
655:
652:
650:
649:Panama Papers
647:
645:
642:
640:
637:
635:
632:
630:
627:
623:
620:
618:
617:
613:
612:
611:
608:
607:
606:
605:
601:
600:
595:
592:
590:
587:
585:
582:
580:
577:
574:
571:
569:
566:
564:
561:
560:
559:
558:
554:
553:
548:
545:
543:
540:
538:
535:
533:
530:
527:
524:
522:
519:
517:
516:Tax inversion
514:
513:
512:
511:
507:
506:
501:
498:
496:
493:
491:
488:
486:
483:
481:
478:
476:
473:
471:
468:
464:
461:
460:
459:
458:Tax avoidance
456:
455:
454:
453:
449:
448:
443:
442:Noncompliance
438:
437:
430:
427:
425:
422:
420:
419:Tax collector
417:
415:
412:
410:
407:
405:
402:
400:
399:Tax residence
397:
395:
392:
390:
387:
385:
382:
380:
377:
375:
372:
370:
369:Revenue stamp
367:
365:
362:
361:
358:
353:
352:
341:
338:
336:
333:
331:
328:
326:
323:
321:
318:
317:
316:
315:
311:
310:
305:
302:
300:
297:
295:
292:
290:
287:
285:
284:Tax incidence
282:
280:
279:Excess burden
277:
275:
272:
271:
270:
269:
265:
264:
259:
254:
253:
246:
243:
241:
238:
236:
233:
231:
228:
226:
223:
221:
218:
216:
213:
211:
208:
206:
205:Tax incentive
203:
201:
200:Tax advantage
198:
196:
193:
191:
188:
186:
183:
181:
178:
176:
173:
171:
168:
166:
163:
161:
160:Tax threshold
158:
154:
151:
150:
149:
146:
144:
141:
139:
136:
134:
131:
129:
126:
124:
121:
120:
117:
112:
111:
108:
107:fiscal policy
105:An aspect of
104:
103:
99:
95:
94:
91:
88:
87:
83:
82:
73:
70:
62:
59:February 2012
52:
48:
42:
41:
35:
30:
21:
20:
2814:
2810:
2766:. Retrieved
2762:El PeriĂłdico
2761:
2752:
2738:
2727:. Retrieved
2709:
2698:. Retrieved
2684:
2673:. Retrieved
2641:. Retrieved
2612:. Retrieved
2593:
2575:
2568:
2561:
2552:
2541:
2530:
2519:
2508:the original
2499:
2492:
2481:the original
2467:
2450:
2445:
2412:
2408:
2402:
2357:
2332:
2328:
2322:
2301:cite journal
2282:
2273:
2263:
2251:
2243:
2231:
2227:
2201:
2194:
2187:
2143:Hometown tax
2121:hometown tax
2118:
2109:
2081:
2067:
2063:
2055:
2051:
2047:
2041:
2022:
2020:
1993:
1991:
1976:
1957:
1945:
1916:
1908:
1898:
1893:
1890:
1878:
1854:
1846:social order
1818:
1802:
1790:deliberation
1770:
1766:
1762:
1758:
1754:
1748:
1630:South Africa
1225:Joel Slemrod
893:Hypothecated
861:Sugary drink
735:Expatriation
614:
532:Double Irish
495:Black market
340:Proportional
289:Laffer curve
274:Price effect
65:
56:
37:
2068:sĂłknargjald
2064:sĂłknargjald
2056:sĂłknargjald
2052:sóknargjöld
2048:sĂłknargjald
1918:Foot voting
1645:Switzerland
1610:Philippines
1585:New Zealand
1580:Netherlands
1220:Ronen Palan
958:User charge
777:Value-added
742:Consumption
654:Swiss Leaks
542:Single Malt
480:Tax shelter
470:Tax evasion
429:Tax farming
414:Tax shelter
330:Progressive
294:Optimal tax
195:Tax amnesty
190:Tax holiday
148:Tax bracket
133:Tax revenue
51:introducing
2857:Categories
2768:2022-07-31
2729:2015-12-07
2700:2015-12-07
2675:2015-12-07
2643:2015-12-07
2211:References
2173:Tax reform
1987:encyclical
1966:would be,
1829:legitimacy
1781:or public
1763:earmarking
1755:tax choice
1555:Kazakhstan
1440:Bangladesh
1435:Azerbaijan
1368:By country
1325:Temple tax
1295:Church tax
1178:ATA Carnet
1163:Free trade
1158:Tariff war
1086:Tax treaty
967:Congestion
908:Land value
799:Eco-tariff
767:Television
723:Solidarity
703:Ad valorem
563:Tax havens
394:Tax shield
389:Tax refund
357:Collection
335:Regressive
210:Tax reform
34:references
2839:153517472
2437:154569863
2429:0048-5829
2384:cite book
2376:920663188
2293:168228863
2050:, plural
1861:taxpayers
1779:municipal
1635:Sri Lanka
1600:Palestine
1560:Lithuania
1525:Indonesia
1510:Hong Kong
1430:Australia
1420:Argentina
1288:Religious
1076:Spahn tax
1071:Tobin tax
923:Pigouvian
841:Cigarette
814:Severance
747:Departure
555:Locations
508:Corporate
490:Smuggling
258:Economics
180:Tax shift
175:Deduction
165:Exemption
2723:Archived
2721:. 2009.
2669:Archived
2608:Archived
2585:Archived
2240:40703229
2131:See also
2102:scheme.
2096:religion
2033:Examples
1887:Opinions
1874:taxpayer
1869:taxpayer
1857:taxation
1852:safety.
1834:taxpayer
1825:taxation
1821:taxpayer
1655:Tanzania
1620:Portugal
1595:Pakistan
1475:Colombia
1455:Bulgaria
1320:Leibzoll
1197:Academic
1190:Research
1008:Windfall
948:Turnover
928:Property
878:Georgist
824:Stumpage
819:Steering
804:Landfill
784:Dividend
708:Aviation
698:Per unit
693:Indirect
384:Tax lien
320:Tax rate
299:Theories
153:Flat tax
116:Policies
90:Taxation
2831:1829016
2719:AlĂľingi
2086:, i.e.
2084:per mil
2038:Iceland
2002:writer
1850:citizen
1675:Uruguay
1575:Namibia
1570:Morocco
1535:Ireland
1515:Iceland
1500:Germany
1490:Finland
1485:Denmark
1480:Croatia
1425:Armenia
1415:Algeria
1410:Albania
1057:(CCCTB)
918:Payroll
873:General
866:Tobacco
836:Alcohol
772:Tourist
718:Landing
450:General
185:Tax cut
143:Tax law
47:improve
2837:
2829:
2614:7 July
2459:
2435:
2427:
2374:
2364:
2291:
2238:
2183:YouCut
2125:source
2027:ANALOG
1923:bundle
1783:budget
1650:Taiwan
1640:Sweden
1625:Russia
1615:Poland
1590:Norway
1540:Israel
1505:Greece
1495:France
1465:Canada
1450:Brazil
1445:Bhutan
1340:Kharaj
1248:(ITEP)
1151:Export
1146:Import
1141:Tariff
1131:Custom
1018:Wealth
943:Surtax
938:Single
913:Luxury
898:Income
831:Excise
794:Carbon
688:Direct
575:(OFCs)
528:(BEPS)
240:Unions
170:Credit
36:, but
2835:S2CID
2827:JSTOR
2581:Extra
2511:(PDF)
2504:(PDF)
2484:(PDF)
2477:(PDF)
2433:S2CID
2289:S2CID
2236:JSTOR
2196:Nudge
2115:Japan
2106:Spain
2078:Italy
1565:Malta
1550:Japan
1545:Italy
1520:India
1470:China
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1266:(TJN)
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1124:Trade
1043:ATTAC
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752:Hotel
681:Types
2849:2007
2802:1989
2616:2009
2457:ISBN
2425:ISSN
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2372:OCLC
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