Tax credit - Knowledge

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

25: 1702: 2300:(VAT) in some jurisdictions upon billing or being paid by customers. Where these providers use goods or services provided by others, they may have paid VAT to other providers. Most VAT systems allow the amount of such VAT paid or considered paid to be used to offset VAT payments due, generally referred to as an input credit. Some systems allow the excess of input credits over VAT obligations to be refunded after a period of time. 1690: 2175:(< 100 kW) are eligible for credit of 30% of the cost of development, with no maximum credit limit; there is a 10% credit for geothermal, microturbines (< 2 MW) and combined heat and power plants (< 50 MW). The ITC is generated at the time the qualifying facility is placed in service. Benefits are derived from the ITC, accelerated depreciation, and cash flow over a 6-8 year period. 2034:: Parents of children who are under age 17 at the end of the tax year may qualify for a credit up to $ 1,000 per qualifying child. The credit is a dollar-for-dollar reduction of tax liability, and may be listed on Line 51 of Form 1040. For every $ 1,000 of adjusted gross income above the threshold limit ($ 110,000 for married joint filers; $ 75,000 for single filers), the amount of the credit decreases by $ 50. 1841:). However, payments may stop if account details are not provided. A minimum level of Child Tax Credits is payable to all individuals or couples with children, up to a certain income limit. The actual amount of Child Tax Credits that a person may receive depended on these factors: the level of their income, the number of children they have, whether the children are receiving 1920:: this refundable credit is granted for a percentage of income earned by a low income individual. The credit is calculated and capped based on the number of qualifying children, if any. This credit is indexed for inflation and phased out for incomes above a certain amount. For 2016, the maximum credit was $ 6,269 for taxpayers with three or more qualifying children. 2222:, created in the 1986 Tax Reform Act, the U.S. Treasury Department allocates tax credits to each state based on that states population. These credits are then awarded to developers who, together with an equity partner, develop and maintain apartments as affordable units. Benefits are derived primarily from the tax credits over a 10-year period. 2159:. A 20% credit is available for the rehabilitation of historical buildings and a 10% credit is available for non-historic buildings, which were first placed in service before 1936. Benefits are derived from tax credits in the year the property is placed in service, cash flow over 6 years and repurchase options in year six. 2260:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2040:: Taxpayers may claim a credit up to $ 3,000 of eligible expenses for dependent care for a child under age 13 in order to pursue or maintain gainful employment. If one parent stays home full-time, however, no child care costs are eligible for the credit. 2760: 1881:

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

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

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

2660: 1898:. The government responded that the tax credit system had, for too long, been used to subsidise low pay and the changes would bring total expenditure on tax credits back down to more sustainable levels seen in 2007–08. 2044:

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

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

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

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

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

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

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

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

3150: 1958:; phased out starting (for the 2014 tax year) at incomes above $ 18,000 for single returns, $ 27,000 for heads of household, and $ 36,000 for joint returns. 2155:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3331: 3321: 3251: 3199: 2390:"Briefing Book: What is the difference between refundable and nonrefundable credits?" 2369: 1718: 1560: 1545: 1540: 1515: 1465: 1265: 981: 933: 873: 789: 730: 442: 409: 215: 2786:"Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return" 43: 2194:

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

2168: 1857: 1846: 1826: 1600: 1525: 1131: 1096: 1076: 893: 861: 735: 589: 340: 2909: 2811: 2524: 2256:. The WOTC replaced the Targeted Jobs Tax Credit (TJTC), which was created by the 1837:. In exceptional circumstances, these can be paid by cashcheque (sometimes called 3127: 2841: 2609: 2297: 1869: 1796: 1792: 1694: 1310: 1168: 1163: 903: 866: 777: 742: 644: 568: 404: 364: 330: 240: 230: 225: 220: 138: 47: 2086:

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

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

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

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Qualified Small Business Payroll Tax Credit for Increasing Research Activities

3352: 3337: 2509:"The decline of tax credits: a tale of wishful thinking and saloon-bar logic" 2080: 2024: 1874: 1750: 1325: 998: 923: 814: 747: 681: 649: 516: 458: 419: 399: 369: 284: 205: 200: 175: 165: 107: 2189:

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

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Credits for purchase of certain nonbusiness energy property and residential

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

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

258: 1215: 958: 918: 836: 772: 718: 654: 480: 470: 414: 294: 195: 190: 148: 133: 3089:"U.S. wind industry leaders praise multi-year extension of tax credits" 2345: 2313: 1939: 1320: 1290: 1173: 1158: 1081: 1018: 986: 938: 913: 898: 799: 794: 762: 688: 394: 389: 210: 116: 3111:"Forget Oil Exports—What Just Happened to Solar is a Really Big Deal" 2985:(PDF) U.S. Government Publishing Office, retrieved 12 December 2015'l 2213: 1153: 1071: 1066: 757: 752: 563: 490: 180: 2056:

Other eligible expenses directly tied to the legal adoption process.

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

1951: 1931: 1315: 1283: 972: 962: 883: 878: 851: 824: 634: 384: 325: 320: 153: 2489:"Benefits cap leaves children hungry and cold – how to survive it" 1975:, and whose income falls between 100% and 400% of the applicable 2844:, FAQ: What tax breaks come with raising a child?, February 2012. 2828: 1935: 1883: 1126: 953: 856: 846: 185: 143: 2605:"Tax credits: House of Lords votes to delay cuts by three years" 3180:"Employers have more time to claim work opportunity tax credit" 2182: 2162: 2141: 1947: 1943: 1689: 1335: 1146: 1141: 1136: 943: 831: 2366:

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

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

3151:"President Signs Extenders Package, ABLE Act, IRS Budget Cut" 2958:"A Guide to the Federal Historic Preservation Tax Incentives" 2219: 2150: 1913:

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

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at source on payments to nonresidents, and input credits for

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for more comprehensive information on this complex subject.

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Expenses for which a credit is claimed are not eligible for

3326: 3063:"Federal Renewable Electricity Production Tax Credit (PTC)" 1788: 3327:

Database of State Incentives for Renewables and Efficiency

2866:"Energy Incentives for Individuals: Questions and Answers" 2559:"Parliament has voted, must charities take up the slack?" 2264: 2070:

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

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Institute of Chartered Accountants in England and Wales

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were paid directly into the claimant's bank account or

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European Union Common Consolidated Corporate Tax Base

3013:, U.S. Department of Energy, retrieved 28 April 2016 2454:"Reasons why your tax credits might go down or stop" 2323: 2171:

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

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Costs pertaining to adoption attorneys or court fees

2477:Welfare benefits and tax credits handbook, 2011/12 2214:Low Income (Affordable) Housing Tax Credit (LIHTC) 3350: 2549:, The National Archives, retrieved 26 March 2020 1802: 1760: 3334:- Department of Energy. Business Tax Incentives 3242:Simkovic, Michael (2015). "The Knowledge Tax". 3217:. US Department of the Treasury. Archived from 2995:"Renewables Boom Expected Thanks to Tax Credit" 2525:"Commons back Osborne plan for tax credit cuts" 2520: 2518: 1979:. It was first introduced in the 2014 tax year. 3044:"Renewed Tax Credit Buoys Wind-Power Projects" 2565:, 16 September 2015, retrieved 26 October 2015 2093:. Several credits apply with differing rules. 3011:"Business Energy Investment Tax Credit (ITC)" 1726: 32:The examples and perspective in this article 2932:"Tax law changes related to disaster relief" 2515: 2183:Renewable Energy/Production Tax Credit (PTC) 2163:Renewable Energy/Investment Tax Credit (ITC) 2142:Federal nonrefundable investment tax credits 2598: 2577:"IFS hits back at new higher 'living wage'" 2283:Oregon Residential Energy Tax Credit (RETC) 3200:DOL Employment and Training Administration 2761:"Line 31285 – Home accessibility expenses" 2151:Federal Historic Rehabilitation Tax Credit 1774:refund the taxpayer the $ 200 difference. 1733: 1719: 3178:Schreiber, Sally P. (February 19, 2015). 3177: 2254:Small Business Job Protection Act of 1996 2226:Qualified School Construction Bond (QSCB) 2129:Credit for Increasing Research Activities 1242:Institute on Taxation and Economic Policy 70:Learn how and when to remove this message 3241: 3268: 3108: 3102: 2960:. National Park Service. Archived from 2809: 2097: 1811: 3351: 2888:"Alternative Motor Vehicle tax Credit" 2486: 2265:American Opportunity Tax Credit (AOTC) 2133:A variety of industry specific credits 1777: 3293: 3212:"the American Opportunity Tax Credit" 2574: 2434:from the original on November 6, 2021 2402:from the original on November 7, 2021 2363: 2357: 2303: 2235:Research & Development Tax Credit 2063:Education, energy and other subsidies 1872:of low paid workers. He wrote in the 3024:"Internal Revenue Bulletin: 2013–22" 2273: 18: 2983:US Internal Revenue Code - Title 26 2575:Moore, Sinead (11 September 2015). 13: 3332:TAX CREDITS, REBATES & SAVINGS 2364:Piper, Mike (September 12, 2014). 2291: 2244:Work Opportunity Tax Credit (WOTC) 2106: 14: 3375: 3315: 3109:Randall, Tom (17 December 2015). 2835:Presti and Naegele Tax Newsletter 2324:Credits for alternative tax bases 1820: 1057:Global minimum corporate tax rate 3244:University of Chicago Law Review 2252:The WOTC was established by the 2015: 1908: 1700: 1688: 527:Base erosion and profit shifting 97: 23: 3287: 3262: 3235: 3204: 3193: 3171: 3143: 3132: 3121: 3081: 3055: 3037: 3016: 3004: 2988: 2976: 2950: 2924: 2902: 2880: 2858: 2847: 2803: 2778: 2753: 2728: 2703: 2678: 2653: 2628: 2616: 2568: 2552: 2076:American Opportunity Tax Credit 2038:Child and dependent care credit 305:Optimal capital income taxation 2910:"Fuel Tax Credits and Refunds" 2536: 2501: 2480: 2468: 2446: 2414: 2382: 1380:List of countries by tax rates 1: 3269:Maloney, Peter (2016-12-06). 3128:R&D tax credit calculator 2487:Rampen, Julia (22 May 2015). 2351: 1803:Individual income tax credits 1761:Refundable vs. non-refundable 810:Natural resources consumption 3340:- Child Poverty Action Group 2810:Mayerle, Matt (2023-05-23). 2202:voted to extend the PTC for 660:United States as a tax haven 7: 3322:Work Opportunity Tax Credit 2339: 2027:for each dependent child): 1843:Disability Living Allowance 1825:In the United Kingdom, the 46:, discuss the issue on the 10: 3380: 3294:Danko, Pete (2016-12-01). 2475:Child Poverty Action Group 2456:. HM Revenue & Customs 2186: 574:Offshore financial centres 464:Repatriation tax avoidance 3300:Portland Business Journal 3001:, retrieved 28 April 2016 2661:"Canada caregiver credit" 2196:Energy Policy Act of 1992 1983: 1868:, tax credits help raise 1039:Financial transaction tax 129:Property tax equalization 3182:. Journal of Accountancy 2854:Lifetime Learning Credit 2736:"Canada training credit" 2686:"Canada Workers Benefit" 2368:. Simple Subjects, LLC. 2047:Reasonable adoption fees 1835:Post Office Card Account 1385:Tax revenue to GDP ratio 1044:Currency transaction tax 630:Liechtenstein tax affair 3065:. DSIRE. Archived from 2711:"Disability tax credit" 2422:"Refundable Tax Credit" 2330:alternative minimum tax 2122:Disaster relief credits 1092:Permanent establishment 1087:Exchange of Information 595:Financial Secrecy Index 246:Medical savings account 2636:"Canada child benefit" 2157:Tax Reform Act of 1986 992:Vehicle miles traveled 611:Ireland as a tax haven 425:Private tax collection 3224:on September 25, 2012 3069:on September 29, 2011 2934:. IRS. Archived from 1866:Resolution Foundation 665:Panama as a tax haven 617:Ireland v. Commission 585:Conduit and sink OFCs 580:Offshore magic circle 501:Unreported employment 2790:Government of Canada 2765:Government of Canada 2740:Government of Canada 2715:Government of Canada 2690:Government of Canada 2665:Government of Canada 2640:Government Of Canada 2098:Business tax credits 1977:federal poverty line 1918:Earned income credit 1896:National Living Wage 1812:Low income subsidies 1656:United Arab Emirates 1398:Individual Countries 1107:Foreign revenue rule 904:Inheritance (estate) 623:Leprechaun economics 52:create a new article 44:improve this article 34:may not represent a 3160:. December 22, 2014 3158:Walters Klewer: CCH 2999:Scientific American 2533:, 15 September 2015 2258:Revenue Act of 1978 1973:healthcare exchange 1956:Thrift Savings Plan 1785:payroll withholding 1778:Credit for payments 1695:Business portal 1390:Tax rates in Europe 1260:Tax Justice Network 1206:Dhammika Dharmapala 714:Airport improvement 522:Transfer mispricing 313:Distribution of Tax 85:Part of a series on 3049:The New York Times 2938:on October 7, 2011 2840:2013-02-17 at the 2547:legislation.gov.uk 2318:Foreign tax credit 2310:foreign tax credit 2304:Foreign tax credit 1969:insurance policies 1965:Premium tax credit 1853:Working Tax Credit 1831:Working Tax Credit 1793:withholding of tax 1296:Eight per thousand 1211:James R. Hines Jr. 1102:European Union FTT 124:Government revenue 2964:on August 4, 2011 2613:, 27 October 2015 2375:978-0-9814542-1-4 2274:State tax credits 2091:energy efficiency 1849:for most people. 1787:of income tax or 1743: 1742: 1678: 1677: 1274: 1273: 1266:Tax Policy Center 1014:Negative (income) 790:Environmental tax 672: 671: 590:Financial centres 410:Tax investigation 348: 347: 216:Tax harmonization 80: 79: 72: 54:, as appropriate. 3371: 3344:Child Tax Credit 3310: 3309: 3307: 3306: 3291: 3285: 3284: 3282: 3281: 3266: 3260: 3259: 3239: 3233: 3232: 3230: 3229: 3223: 3216: 3208: 3202: 3197: 3191: 3190: 3188: 3187: 3175: 3169: 3168: 3166: 3165: 3155: 3147: 3141: 3136: 3130: 3125: 3119: 3118: 3106: 3100: 3099: 3097: 3095: 3085: 3079: 3078: 3076: 3074: 3059: 3053: 3052:, March 21, 2013 3041: 3035: 3034: 3032: 3030: 3020: 3014: 3008: 3002: 2992: 2986: 2980: 2974: 2973: 2971: 2969: 2954: 2948: 2947: 2945: 2943: 2928: 2922: 2921: 2919: 2917: 2906: 2900: 2899: 2897: 2895: 2884: 2878: 2877: 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3304: 3302: 3292: 3288: 3279: 3277: 3267: 3263: 3240: 3236: 3227: 3225: 3221: 3214: 3210: 3209: 3205: 3198: 3194: 3185: 3183: 3176: 3172: 3163: 3161: 3153: 3149: 3148: 3144: 3137: 3133: 3126: 3122: 3107: 3103: 3093: 3091: 3087: 3086: 3082: 3072: 3070: 3061: 3060: 3056: 3042: 3038: 3028: 3026: 3022: 3021: 3017: 3009: 3005: 2993: 2989: 2981: 2977: 2967: 2965: 2956: 2955: 2951: 2941: 2939: 2930: 2929: 2925: 2915: 2913: 2908: 2907: 2903: 2893: 2891: 2886: 2885: 2881: 2871: 2869: 2864: 2863: 2859: 2852: 2848: 2842:Wayback Machine 2833: 2829: 2820: 2818: 2808: 2804: 2794: 2792: 2784: 2783: 2779: 2769: 2767: 2759: 2758: 2754: 2744: 2742: 2734: 2733: 2729: 2719: 2717: 2709: 2708: 2704: 2694: 2692: 2684: 2683: 2679: 2669: 2667: 2659: 2658: 2654: 2644: 2642: 2634: 2633: 2629: 2625:, 2014 tax year 2621: 2617: 2610:The Independent 2603: 2599: 2589: 2587: 2573: 2569: 2557: 2553: 2541: 2537: 2523: 2516: 2507: 2506: 2502: 2485: 2481: 2473: 2469: 2459: 2457: 2452: 2451: 2447: 2437: 2435: 2420: 2419: 2415: 2405: 2403: 2388: 2387: 2383: 2376: 2362: 2358: 2354: 2342: 2336: 2326: 2306: 2298:value added tax 2294: 2292:Value added tax 2285: 2276: 2267: 2246: 2237: 2228: 2216: 2191: 2185: 2165: 2153: 2144: 2109: 2100: 2065: 2018: 1986: 1930:(including the 1911: 1823: 1814: 1805: 1797:value added tax 1780: 1763: 1739: 1701: 1699: 1687: 1680: 1679: 1366: 1356: 1355: 1311:Fiscus Judaicus 1286: 1276: 1275: 1234:Advocacy groups 1187: 1179: 1178: 1169:Trade agreement 1164:Free-trade zone 1122: 1112: 1111: 1049: 1034: 1024: 1023: 684: 674: 673: 645:Paradise Papers 486:Debtors' prison 445: 435: 434: 405:Tax preparation 365:Revenue service 360: 350: 349: 261: 251: 250: 231:Double taxation 226:Tax withholding 221:Tax competition 139:Non-tax revenue 119: 76: 65: 59: 56: 41: 28: 24: 17: 12: 11: 5: 3377: 3367: 3366: 3361: 3347: 3346: 3341: 3335: 3329: 3324: 3317: 3316:External links 3314: 3312: 3311: 3286: 3261: 3234: 3203: 3192: 3170: 3142: 3131: 3120: 3101: 3080: 3054: 3036: 3015: 3003: 2987: 2975: 2949: 2923: 2901: 2879: 2857: 2846: 2827: 2802: 2777: 2752: 2727: 2702: 2677: 2652: 2627: 2615: 2597: 2567: 2551: 2535: 2514: 2511:. 8 June 2021. 2500: 2479: 2467: 2445: 2427:Tax Foundation 2413: 2395:Tax Foundation 2381: 2374: 2355: 2353: 2350: 2349: 2348: 2341: 2338: 2325: 2322: 2305: 2302: 2293: 2290: 2284: 2281: 2275: 2272: 2266: 2263: 2245: 2242: 2236: 2233: 2227: 2224: 2215: 2212: 2184: 2181: 2164: 2161: 2152: 2149: 2143: 2140: 2135: 2134: 2131: 2126: 2123: 2120: 2117: 2108: 2105: 2099: 2096: 2095: 2094: 2087: 2084: 2064: 2061: 2060: 2059: 2058: 2057: 2054: 2051: 2048: 2041: 2035: 2017: 2014: 2013: 2012: 2008: 2005: 2002: 1999: 1996: 1993: 1985: 1982: 1981: 1980: 1962: 1959: 1954:plans and the 1924: 1921: 1910: 1907: 1822: 1821:United Kingdom 1819: 1813: 1810: 1804: 1801: 1779: 1776: 1762: 1759: 1741: 1740: 1738: 1737: 1730: 1723: 1715: 1712: 1711: 1710: 1709: 1697: 1682: 1681: 1676: 1675: 1674: 1673: 1668: 1663: 1661:United Kingdom 1658: 1653: 1648: 1643: 1638: 1633: 1628: 1623: 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Desai 1195: 1194: 1188: 1185: 1184: 1181: 1180: 1177: 1176: 1171: 1166: 1161: 1156: 1151: 1150: 1149: 1144: 1134: 1129: 1123: 1118: 1117: 1114: 1113: 1110: 1109: 1104: 1099: 1094: 1089: 1084: 1079: 1074: 1069: 1064: 1062:Robin Hood tax 1059: 1054: 1046: 1041: 1035: 1030: 1029: 1026: 1025: 1022: 1021: 1016: 1011: 1006: 1004:Excess profits 1001: 996: 995: 994: 989: 984: 975: 970: 956: 951: 946: 941: 936: 931: 926: 921: 916: 911: 906: 901: 896: 891: 889:Gross receipts 886: 881: 876: 871: 870: 869: 864: 859: 854: 849: 844: 839: 829: 828: 827: 822: 817: 812: 807: 802: 797: 787: 782: 781: 780: 775: 770: 765: 760: 755: 750: 740: 739: 738: 728: 727: 726: 721: 716: 706: 701: 696: 691: 685: 680: 679: 676: 675: 670: 669: 668: 667: 662: 657: 652: 647: 642: 640:Offshore Leaks 637: 632: 627: 626: 625: 620: 605: 604: 603:Major examples 600: 599: 598: 597: 592: 587: 582: 577: 571: 566: 558: 557: 553: 552: 551: 550: 545: 540: 538:Dutch Sandwich 535: 530: 524: 519: 511: 510: 506: 505: 504: 503: 498: 493: 488: 483: 478: 476:Tax resistance 473: 468: 467: 466: 453: 452: 446: 441: 440: 437: 436: 433: 432: 427: 422: 417: 412: 407: 402: 397: 392: 387: 382: 380:Taxable income 377: 375:Tax assessment 372: 367: 361: 356: 355: 352: 351: 346: 345: 344: 343: 338: 333: 328: 323: 315: 314: 310: 309: 308: 307: 302: 297: 292: 287: 282: 277: 269: 268: 267:General Theory 262: 257: 256: 253: 252: 249: 248: 243: 238: 236:Representation 233: 228: 223: 218: 213: 208: 203: 198: 193: 188: 183: 178: 173: 168: 163: 158: 157: 156: 146: 141: 136: 131: 126: 120: 115: 114: 111: 110: 103: 102: 94: 93: 87: 86: 78: 77: 38:of the subject 36:worldwide view 31: 29: 22: 15: 9: 6: 4: 3: 2: 3376: 3365: 3362: 3360: 3357: 3356: 3354: 3345: 3342: 3339: 3336: 3333: 3330: 3328: 3325: 3323: 3320: 3319: 3301: 3297: 3290: 3276: 3272: 3265: 3257: 3253: 3249: 3245: 3238: 3220: 3213: 3207: 3201: 3196: 3181: 3174: 3159: 3152: 3146: 3140: 3135: 3129: 3124: 3116: 3112: 3105: 3090: 3084: 3068: 3064: 3058: 3051: 3050: 3045: 3040: 3025: 3019: 3012: 3007: 3000: 2996: 2991: 2984: 2979: 2963: 2959: 2953: 2937: 2933: 2927: 2911: 2905: 2889: 2883: 2867: 2861: 2855: 2850: 2843: 2839: 2836: 2831: 2817: 2813: 2806: 2791: 2787: 2781: 2766: 2762: 2756: 2741: 2737: 2731: 2716: 2712: 2706: 2691: 2687: 2681: 2666: 2662: 2656: 2641: 2637: 2631: 2624: 2623:IRS form 8800 2619: 2612: 2611: 2606: 2601: 2586: 2582: 2578: 2571: 2564: 2563:Politics Home 2560: 2555: 2548: 2544: 2539: 2532: 2531: 2526: 2521: 2519: 2510: 2504: 2496: 2495: 2490: 2483: 2476: 2471: 2455: 2449: 2433: 2429: 2428: 2423: 2417: 2401: 2397: 2396: 2391: 2385: 2377: 2371: 2367: 2360: 2356: 2347: 2344: 2343: 2337: 2334: 2331: 2321: 2319: 2315: 2311: 2301: 2299: 2289: 2280: 2271: 2262: 2259: 2255: 2250: 2241: 2232: 2223: 2221: 2211: 2209: 2205: 2201: 2197: 2190: 2180: 2176: 2174: 2170: 2160: 2158: 2148: 2139: 2132: 2130: 2127: 2124: 2121: 2118: 2115: 2114: 2113: 2107:United States 2104: 2092: 2088: 2085: 2082: 2081:tax deduction 2077: 2073: 2072: 2071: 2068: 2055: 2052: 2049: 2046: 2045: 2042: 2039: 2036: 2033: 2030: 2029: 2028: 2026: 2025:tax deduction 2021: 2016:Family relief 2009: 2006: 2003: 2000: 1997: 1994: 1991: 1990: 1989: 1978: 1974: 1970: 1966: 1963: 1960: 1957: 1953: 1949: 1945: 1941: 1937: 1933: 1929: 1925: 1922: 1919: 1916: 1915: 1914: 1909:United States 1906: 1904: 1899: 1897: 1893: 1888: 1885: 1879: 1877: 1876: 1875:New Statesman 1871: 1867: 1861: 1859: 1854: 1850: 1848: 1844: 1840: 1836: 1832: 1828: 1818: 1809: 1800: 1798: 1794: 1790: 1786: 1775: 1773: 1767: 1758: 1756: 1752: 1751:tax incentive 1748: 1736: 1731: 1729: 1724: 1722: 1717: 1716: 1714: 1713: 1708: 1698: 1696: 1691: 1686: 1685: 1684: 1683: 1672: 1669: 1667: 1666:United States 1664: 1662: 1659: 1657: 1654: 1652: 1649: 1647: 1644: 1642: 1639: 1637: 1634: 1632: 1629: 1627: 1624: 1622: 1619: 1617: 1614: 1612: 1609: 1607: 1604: 1602: 1599: 1597: 1594: 1592: 1589: 1587: 1584: 1582: 1579: 1577: 1574: 1572: 1569: 1567: 1564: 1562: 1559: 1557: 1554: 1552: 1549: 1547: 1544: 1542: 1539: 1537: 1534: 1532: 1529: 1527: 1524: 1522: 1519: 1517: 1514: 1512: 1509: 1507: 1504: 1502: 1499: 1497: 1494: 1492: 1489: 1487: 1484: 1482: 1479: 1477: 1474: 1472: 1469: 1467: 1464: 1462: 1459: 1457: 1454: 1452: 1449: 1447: 1444: 1442: 1439: 1437: 1434: 1432: 1429: 1427: 1424: 1422: 1419: 1417: 1414: 1412: 1409: 1407: 1404: 1403: 1402: 1401: 1397: 1396: 1391: 1388: 1386: 1383: 1381: 1378: 1377: 1376: 1375: 1372:All Countries 1371: 1370: 1365: 1360: 1359: 1352: 1349: 1347: 1344: 1342: 1339: 1337: 1334: 1332: 1329: 1327: 1326:Tolerance tax 1324: 1322: 1319: 1317: 1314: 1312: 1309: 1307: 1304: 1302: 1299: 1297: 1294: 1292: 1289: 1288: 1285: 1280: 1279: 1267: 1264: 1261: 1258: 1255: 1252: 1249: 1246: 1243: 1240: 1239: 1238: 1237: 1233: 1232: 1227: 1224: 1222: 1219: 1217: 1214: 1212: 1209: 1207: 1204: 1202: 1199: 1198: 1197: 1196: 1192: 1191: 1183: 1182: 1175: 1172: 1170: 1167: 1165: 1162: 1160: 1157: 1155: 1152: 1148: 1145: 1143: 1140: 1139: 1138: 1135: 1133: 1130: 1128: 1125: 1124: 1121: 1116: 1115: 1108: 1105: 1103: 1100: 1098: 1095: 1093: 1090: 1088: 1085: 1083: 1080: 1078: 1075: 1073: 1070: 1068: 1065: 1063: 1060: 1058: 1055: 1052: 1047: 1045: 1042: 1040: 1037: 1036: 1033: 1032:International 1028: 1027: 1020: 1017: 1015: 1012: 1010: 1007: 1005: 1002: 1000: 997: 993: 990: 988: 985: 983: 979: 976: 974: 971: 969: 966: 965: 964: 960: 957: 955: 952: 950: 947: 945: 942: 940: 937: 935: 934:Resource rent 932: 930: 927: 925: 922: 920: 917: 915: 912: 910: 907: 905: 902: 900: 897: 895: 892: 890: 887: 885: 882: 880: 877: 875: 872: 868: 865: 863: 860: 858: 855: 853: 850: 848: 845: 843: 840: 838: 835: 834: 833: 830: 826: 823: 821: 818: 816: 813: 811: 808: 806: 803: 801: 798: 796: 793: 792: 791: 788: 786: 783: 779: 776: 774: 771: 769: 766: 764: 761: 759: 756: 754: 751: 749: 746: 745: 744: 741: 737: 734: 733: 732: 731:Capital gains 729: 725: 722: 720: 717: 715: 712: 711: 710: 707: 705: 702: 700: 697: 695: 692: 690: 687: 686: 683: 678: 677: 666: 663: 661: 658: 656: 653: 651: 650:Panama Papers 648: 646: 643: 641: 638: 636: 633: 631: 628: 624: 621: 619: 618: 614: 613: 612: 609: 608: 607: 606: 602: 601: 596: 593: 591: 588: 586: 583: 581: 578: 575: 572: 570: 567: 565: 562: 561: 560: 559: 555: 554: 549: 546: 544: 541: 539: 536: 534: 531: 528: 525: 523: 520: 518: 517:Tax inversion 515: 514: 513: 512: 508: 507: 502: 499: 497: 494: 492: 489: 487: 484: 482: 479: 477: 474: 472: 469: 465: 462: 461: 460: 459:Tax avoidance 457: 456: 455: 454: 450: 449: 444: 443:Noncompliance 439: 438: 431: 428: 426: 423: 421: 420:Tax collector 418: 416: 413: 411: 408: 406: 403: 401: 400:Tax residence 398: 396: 393: 391: 388: 386: 383: 381: 378: 376: 373: 371: 370:Revenue stamp 368: 366: 363: 362: 359: 354: 353: 342: 339: 337: 334: 332: 329: 327: 324: 322: 319: 318: 317: 316: 312: 311: 306: 303: 301: 298: 296: 293: 291: 288: 286: 285:Tax incidence 283: 281: 280:Excess burden 278: 276: 273: 272: 271: 270: 266: 265: 260: 255: 254: 247: 244: 242: 239: 237: 234: 232: 229: 227: 224: 222: 219: 217: 214: 212: 209: 207: 206:Tax incentive 204: 202: 201:Tax advantage 199: 197: 194: 192: 189: 187: 184: 182: 179: 177: 174: 172: 169: 167: 164: 162: 161:Tax threshold 159: 155: 152: 151: 150: 147: 145: 142: 140: 137: 135: 132: 130: 127: 125: 122: 121: 118: 113: 112: 109: 108:fiscal policy 106:An aspect of 105: 104: 100: 96: 95: 92: 89: 88: 84: 83: 74: 71: 63: 53: 49: 45: 39: 37: 30: 21: 20: 16:Tax incentive 3303:. 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May 2020. 2393: 2384: 2365: 2359: 2335: 2327: 2307: 2295: 2286: 2277: 2268: 2251: 2247: 2238: 2229: 2217: 2192: 2177: 2166: 2154: 2145: 2136: 2110: 2101: 2069: 2066: 2032:Child credit 2022: 2019: 1987: 1912: 1900: 1889: 1880: 1873: 1862: 1851: 1824: 1815: 1806: 1781: 1771: 1768: 1764: 1746: 1744: 1626:South Africa 1221:Joel Slemrod 894:Hypothecated 862:Sugary drink 736:Expatriation 615: 533:Double Irish 496:Black market 341:Proportional 290:Laffer curve 275:Price effect 170: 66: 57: 33: 3359:Tax credits 3338:Tax credits 3094:15 November 2816:CreditNinja 2218:Under this 2208:solar power 1641:Switzerland 1606:Philippines 1581:New Zealand 1576:Netherlands 1216:Ronen Palan 959:User charge 778:Value-added 743:Consumption 655:Swiss Leaks 543:Single Malt 481:Tax shelter 471:Tax evasion 430:Tax farming 415:Tax shelter 331:Progressive 295:Optimal tax 196:Tax amnesty 191:Tax holiday 149:Tax bracket 134:Tax revenue 3353:Categories 3305:2016-12-07 3280:2016-12-07 3228:2012-06-26 3186:2015-06-15 3164:2015-06-15 2821:2023-07-18 2352:References 2346:Tax choice 2314:tax treaty 2187:See also: 2173:small wind 1971:through a 1747:tax credit 1551:Kazakhstan 1436:Bangladesh 1431:Azerbaijan 1364:By country 1321:Temple tax 1291:Church tax 1174:ATA Carnet 1159:Free trade 1154:Tariff war 1082:Tax treaty 968:Congestion 909:Land value 800:Eco-tariff 768:Television 724:Solidarity 704:Ad valorem 564:Tax havens 395:Tax shield 390:Tax refund 358:Collection 336:Regressive 211:Tax reform 3364:Tax terms 3115:Bloomberg 2868:. IRS.gov 2561:Turn2us, 2011:children. 1631:Sri Lanka 1596:Palestine 1556:Lithuania 1521:Indonesia 1506:Hong Kong 1426:Australia 1416:Argentina 1284:Religious 1072:Spahn tax 1067:Tobin tax 924:Pigouvian 842:Cigarette 815:Severance 748:Departure 556:Locations 509:Corporate 491:Smuggling 259:Economics 181:Tax shift 176:Deduction 166:Exemption 48:talk page 3250:: 1981. 2838:Archived 2795:18 April 2770:18 April 2745:18 April 2720:18 April 2695:18 April 2670:18 April 2645:18 April 2581:Economia 2530:BBC News 2460:16 March 2432:Archived 2400:Archived 2340:See also 2200:Congress 1651:Tanzania 1616:Portugal 1591:Pakistan 1471:Colombia 1451:Bulgaria 1316:Leibzoll 1193:Academic 1186:Research 1009:Windfall 949:Turnover 929:Property 879:Georgist 825:Stumpage 820:Steering 805:Landfill 785:Dividend 709:Aviation 699:Per unit 694:Indirect 385:Tax lien 321:Tax rate 300:Theories 154:Flat tax 117:Policies 91:Taxation 60:May 2017 42:You may 3256:2551567 2590:4 March 2220:program 1884:Turn2us 1671:Uruguay 1571:Namibia 1566:Morocco 1531:Ireland 1511:Iceland 1496:Germany 1486:Finland 1481:Denmark 1476:Croatia 1421:Armenia 1411:Algeria 1406:Albania 1053:(CCCTB) 919:Payroll 874:General 867:Tobacco 837:Alcohol 773:Tourist 719:Landing 451:General 186:Tax cut 144:Tax law 3254: 3029:15 May 2872:15 May 2372: 1984:Canada 1948:403(b) 1944:401(k) 1770:would 1646:Taiwan 1636:Sweden 1621:Russia 1611:Poland 1586:Norway 1536:Israel 1501:Greece 1491:France 1461:Canada 1446:Brazil 1441:Bhutan 1336:Kharaj 1244:(ITEP) 1147:Export 1142:Import 1137:Tariff 1127:Custom 1019:Wealth 944:Surtax 939:Single 914:Luxury 899:Income 832:Excise 795:Carbon 689:Direct 576:(OFCs) 529:(BEPS) 241:Unions 171:Credit 3222:(PDF) 3215:(PDF) 3154:(PDF) 2912:. 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