101:
25:
1820:
thirteen states. It commonly takes the form of tax-free weekend lasting Friday through Sunday, usually during a major shopping period for necessities, such as just before school starts. During that period, sales tax is not collected on selected items, such as clothing and school supplies. The items subject to the sales tax exemption may also be restricted by price (e.g., clothing up to $ 100), but consumers are free to buy unlimited quantities of the included items.
1704:
1692:
2590:
1769:. Governments usually create tax holidays as incentives for business investment, although the arrangement has also been characterized as a form of corporate welfare that leads to a redistribution of resources away from smaller businesses and private citizens and towards monopolies and other forms of consolidated wealth.
1804:
A tax holiday may be granted to particular activities, in particular to develop a given area of business, or to particular taxpayers. Researchers found that on sales tax holidays, households increase the quantities of clothing and shoes bought by over 49% and 45%, respectively, relative to what they
1819:
In New York, a statewide sales tax holiday was first enacted by the New York legislature in 1996, enabling the first tax-free week in
January 1997. Local governments in New York were given the option of whether or not to participate; most accepted. Since then, the initiative has been adopted by
1772:
Tax relief can be provided in the form of tax concessions to assure the investment of new businesses or the retention of existing ones. Tax holidays have been granted by governments at national, sub-national, and local levels, and have included
2612:
1789:, and other taxes. Some tax holidays are extra-statutory concessions, where governing bodies grant a reduction in tax that is not necessarily authorized within the law. In
2330:
2258:
2693:
35:
2141:
1823:
As with other sales taxes, visiting residents of non-participating states who purchase tax-free goods (holiday or not) may still have to pay
1386:
2362:
1243:
1108:
1103:
2655:
549:
2430:
1457:
1050:
276:
2698:
2229:
544:
2177:
Five US states (Alaska, Delaware, Montana, New
Hampshire, and Oregon) do not impose general sales taxes at all but may have
2290:
1657:
843:
2337:
2274:
2703:
1532:
2726:
2213:
1734:
1597:
725:
237:
2412:
2718:
2638:
1058:
811:
69:
2713:
2255:
2182:
528:
710:
306:
1662:
1381:
1667:
631:
100:
2755:
2481:
1365:
661:
2745:
2683:
1607:
1577:
2242:
993:
465:
2413:"It's official: The Massachusetts sales tax holiday is happening after Gov. Charlie Baker's sign-off"
1798:
1040:
618:
575:
426:
281:
130:
1962:
all TPP – $ 2,500, hurricane preparedness items – $ 1,500, firearms, ammunition and hunting supplies
2620:
2616:
2600:
1627:
1045:
534:
51:
1814:
1642:
1582:
1093:
1088:
715:
596:
247:
2740:
2708:
2517:
2495:
1727:
1552:
1437:
1432:
1033:
612:
431:
1632:
1557:
1522:
1507:
1427:
1417:
666:
586:
581:
502:
2668:
2539:
2316:
2735:
2561:
2181:
on specific categories of goods such as gasoline, E911, cigarettes, alcohol, or meals. See
1925:
1895:
1652:
1617:
1592:
1472:
1452:
624:
301:
162:
8:
2771:
2673:
1672:
1572:
1567:
1512:
1497:
1487:
1482:
1477:
1422:
1412:
1407:
1391:
1261:
1207:
1015:
523:
2376:
1978:
Most items for which the sales tax would normally apply; purchases up to $ 2500 included
2750:
1790:
1647:
1637:
1622:
1612:
1587:
1537:
1502:
1492:
1462:
1447:
1442:
1297:
1212:
1005:
969:
890:
769:
487:
125:
2652:
2456:
2434:
2688:
2608:
2356:
2209:
1720:
1562:
1547:
1542:
1517:
1467:
1267:
983:
935:
875:
791:
732:
444:
411:
217:
43:
1602:
1527:
1133:
1098:
1078:
895:
863:
737:
591:
342:
47:
2730:
2659:
2262:
2188:
Some governments create tax-free weekends as incentives for business investment.
1786:
1696:
1312:
1170:
1165:
905:
868:
779:
744:
646:
570:
406:
366:
332:
242:
232:
227:
222:
140:
2294:
2077:
2051:
1255:
1227:
1202:
1063:
910:
705:
641:
539:
477:
381:
376:
359:
337:
2765:
1973:
1794:
1761:
1327:
1000:
925:
816:
749:
683:
651:
518:
460:
421:
401:
371:
286:
207:
202:
177:
167:
109:
1778:
1708:
1222:
1010:
979:
950:
930:
821:
806:
786:
700:
695:
497:
291:
260:
2723:
2165:
clothing, school supplies, green appliances, hurricane preparedness items
2126:
2005:
1879:
1852:
clothing, computers, school supplies, books / severe weather preparedness
1217:
960:
920:
838:
774:
720:
656:
482:
472:
416:
296:
197:
150:
135:
2035:
1774:
1322:
1292:
1175:
1160:
1083:
1020:
988:
940:
915:
900:
801:
796:
764:
690:
396:
391:
212:
172:
118:
2093:
1957:
1782:
1155:
1073:
1068:
759:
754:
565:
492:
182:
2394:
2619:
external links, and converting useful links where appropriate into
2291:"Oct/Nov State Legislatures magazine: On Holiday from the Sale Tax"
2160:
2061:
2019:
1989:
1863:
1317:
1285:
974:
964:
885:
880:
853:
826:
636:
386:
327:
322:
155:
2277:
The Effect of Sales Tax
Holidays on Household Consumption Patterns
2125:
electrical products (e.g. air conditioners, light bulbs) with the
1909:
1847:
1824:
1128:
955:
858:
848:
187:
145:
2178:
1691:
1337:
1148:
1143:
1138:
945:
833:
2109:
1352:
1347:
1342:
1332:
1307:
1302:
1249:
1121:
1941:
1808:
2678:
1752:
92:
1930:
clothing, school supplies, computers (suspended in 2017)
2140:
water products (e.g. toilets, soaker hoses) with the
1052:
2496:"Emergency Preparation Supplies Sales Tax Holiday"
2603:may not follow Knowledge's policies or guidelines
2763:
2114:emergency supplies (e.g. batteries, flashlights)
1855:3rd weekend in July / last weekend in February
1801:or stimulating growth in selected industries.
2395:"Home Page – Louisiana Department of Revenue"
2256:New York City property tax reduction programs
2149:clothing, diapers, backpacks, school supplies
1751:is a temporary reduction or elimination of a
1728:
32:The examples and perspective in this article
1793:, governments sometimes reduce or eliminate
2540:"Water Efficient Product Sales Tax Holiday"
16:Temporary reduction or elimination of a tax
2431:"Shop Maryland- the state's tax free week"
1735:
1721:
2639:Learn how and when to remove this message
1244:Institute on Taxation and Economic Policy
70:Learn how and when to remove this message
1809:Sales tax holidays in the United States
2764:
2564:. Texas Comptroller of Public Accounts
2542:. Texas Comptroller of Public Accounts
2520:. Texas Comptroller of Public Accounts
2498:. Texas Comptroller of Public Accounts
2361:: CS1 maint: archived copy as title (
2203:
2583:
2098:clothing, school supplies, computers
2082:clothing, school supplies, computers
2040:clothing, school supplies, computers
2024:clothing, school supplies, computers
18:
2243:New Jersey's Urban Enterprise Zones
13:
2741:Texas (emergency supplies holiday)
2662:– Federation of Tax Administrators
2457:"Back to School Sales Tax Holiday"
2377:"Sales Tax Holiday Repealed – otr"
14:
2783:
2579:
2275:Federal Reserve Bank of Chicago,
1059:Global minimum corporate tax rate
2588:
2183:Sales taxes in the United States
1914:clothing, school supplies, books
1868:clothing, school supplies, books
1702:
1690:
529:Base erosion and profit shifting
99:
23:
2554:
2532:
2518:"Energy Star Sales Tax Holiday"
2510:
2488:
2474:
2449:
2423:
2405:
2387:
307:Optimal capital income taxation
2369:
2323:
2309:
2283:
2268:
2248:
2235:
2222:
2197:
1797:for the purpose of attracting
1382:List of countries by tax rates
1:
2653:2008 State Sales Tax Holidays
2482:"Tennessee Sales Tax Holiday"
2191:
1827:on the goods they take home.
812:Natural resources consumption
2056:Repealed as of July 1, 2014
662:United States as a tax haven
7:
2132:Memorial Day weekend in May
46:, discuss the issue on the
10:
2788:
2208:. Routledge. p. 658.
1812:
576:Offshore financial centres
466:Repatriation tax avoidance
2399:www.revenue.louisiana.gov
2134:
2131:
2108:
1988:
1799:foreign direct investment
1041:Financial transaction tax
131:Property tax equalization
2736:Texas (original holiday)
2232:for certain investments.
2206:Encyclopedia of the City
1965:1st weekend of September
1813:Not to be confused with
1755:. It is synonymous with
1387:Tax revenue to GDP ratio
1046:Currency transaction tax
632:Liechtenstein tax affair
2230:Indonesian tax holidays
1994:clothing & footwear
1815:Legal holidays by state
1094:Permanent establishment
1089:Exchange of Information
597:Financial Secrecy Index
248:Medical savings account
994:Vehicle miles traveled
613:Ireland as a tax haven
427:Private tax collection
2204:Caves, R. W. (2004).
2152:2nd weekend of August
2085:1st weekend of August
2069:1st weekend of August
2043:1st weekend of August
2027:1st weekend in August
1981:2nd weekend of August
1949:1st weekend of August
1933:1st weekend of August
1871:1st weekend in August
1833:State (or equivalent)
667:Panama as a tax haven
619:Ireland v. Commission
587:Conduit and sink OFCs
582:Offshore magic circle
503:Unreported employment
2679:District of Columbia
2609:improve this article
2317:"Sales Tax Holidays"
2168:May, August, October
2117:3rd weekend of April
1896:District of Columbia
1791:developing countries
1658:United Arab Emirates
1400:Individual Countries
1109:Foreign revenue rule
906:Inheritance (estate)
625:Leprechaun economics
52:create a new article
44:improve this article
34:may not represent a
2621:footnote references
2562:"Sales Tax Holiday"
2101:Last Friday of July
1697:Business portal
1392:Tax rates in Europe
1262:Tax Justice Network
1208:Dhammika Dharmapala
716:Airport improvement
524:Transfer mispricing
315:Distribution of Tax
87:Part of a series on
2729:2015-04-12 at the
2658:2020-02-14 at the
2261:2011-03-12 at the
1917:2nd week in August
1887:3rd week in August
1298:Eight per thousand
1213:James R. Hines Jr.
1104:European Union FTT
126:Government revenue
2649:
2648:
2641:
2419:. 10 August 2018.
2343:on 13 August 2011
2175:
2174:
1745:
1744:
1680:
1679:
1276:
1275:
1268:Tax Policy Center
1016:Negative (income)
792:Environmental tax
674:
673:
592:Financial centres
412:Tax investigation
350:
349:
218:Tax harmonization
80:
79:
72:
54:, as appropriate.
2779:
2644:
2637:
2633:
2630:
2624:
2592:
2591:
2584:
2574:
2573:
2571:
2569:
2558:
2552:
2551:
2549:
2547:
2536:
2530:
2529:
2527:
2525:
2514:
2508:
2507:
2505:
2503:
2492:
2486:
2485:
2478:
2472:
2471:
2469:
2467:
2453:
2447:
2446:
2444:
2442:
2437:on 7 August 2011
2433:. Archived from
2427:
2421:
2420:
2409:
2403:
2402:
2391:
2385:
2384:
2373:
2367:
2366:
2360:
2352:
2350:
2348:
2342:
2336:. Archived from
2335:
2327:
2321:
2320:
2313:
2307:
2306:
2304:
2302:
2297:on 23 April 2006
2293:. Archived from
2287:
2281:
2272:
2266:
2252:
2246:
2239:
2233:
2226:
2220:
2219:
2201:
1830:
1829:
1805:buy on average.
1737:
1730:
1723:
1709:Money portal
1707:
1706:
1705:
1695:
1694:
1371:
1370:
1192:
1191:
1099:Transfer pricing
1079:Tax equalization
1053:
1001:Corporate profit
637:Luxembourg Leaks
571:Corporate havens
450:
449:
266:
265:
103:
84:
83:
75:
68:
64:
61:
55:
27:
26:
19:
2787:
2786:
2782:
2781:
2780:
2778:
2777:
2776:
2762:
2761:
2760:
2731:Wayback Machine
2660:Wayback Machine
2645:
2634:
2628:
2625:
2606:
2597:This article's
2593:
2589:
2582:
2577:
2567:
2565:
2560:
2559:
2555:
2545:
2543:
2538:
2537:
2533:
2523:
2521:
2516:
2515:
2511:
2501:
2499:
2494:
2493:
2489:
2480:
2479:
2475:
2465:
2463:
2455:
2454:
2450:
2440:
2438:
2429:
2428:
2424:
2411:
2410:
2406:
2393:
2392:
2388:
2375:
2374:
2370:
2354:
2353:
2346:
2344:
2340:
2333:
2331:"Archived copy"
2329:
2328:
2324:
2315:
2314:
2310:
2300:
2298:
2289:
2288:
2284:
2273:
2269:
2263:Wayback Machine
2253:
2249:
2240:
2236:
2227:
2223:
2216:
2202:
2198:
2194:
2011:Feb 19–21, 2011
1817:
1811:
1795:corporate taxes
1741:
1703:
1701:
1689:
1682:
1681:
1368:
1358:
1357:
1313:Fiscus Judaicus
1288:
1278:
1277:
1236:Advocacy groups
1189:
1181:
1180:
1171:Trade agreement
1166:Free-trade zone
1124:
1114:
1113:
1051:
1036:
1026:
1025:
686:
676:
675:
647:Paradise Papers
488:Debtors' prison
447:
437:
436:
407:Tax preparation
367:Revenue service
362:
352:
351:
263:
253:
252:
233:Double taxation
228:Tax withholding
223:Tax competition
141:Non-tax revenue
121:
76:
65:
59:
56:
41:
28:
24:
17:
12:
11:
5:
2785:
2775:
2774:
2759:
2758:
2753:
2748:
2743:
2738:
2733:
2721:
2719:South Carolina
2716:
2711:
2709:North Carolina
2706:
2701:
2696:
2691:
2686:
2681:
2676:
2671:
2665:
2664:
2663:
2647:
2646:
2601:external links
2596:
2594:
2587:
2581:
2580:External links
2578:
2576:
2575:
2553:
2531:
2509:
2487:
2473:
2461:MO.gov Website
2448:
2422:
2404:
2386:
2381:otr.cfo.dc.gov
2368:
2322:
2308:
2282:
2267:
2247:
2234:
2221:
2215:978-0415862875
2214:
2195:
2193:
2190:
2173:
2172:
2169:
2166:
2163:
2157:
2156:
2153:
2150:
2146:
2145:
2137:
2136:
2133:
2130:
2122:
2121:
2118:
2115:
2112:
2106:
2105:
2102:
2099:
2096:
2090:
2089:
2086:
2083:
2080:
2078:South Carolina
2074:
2073:
2070:
2067:
2064:
2058:
2057:
2054:
2052:North Carolina
2048:
2047:
2044:
2041:
2038:
2032:
2031:
2028:
2025:
2022:
2016:
2015:
2012:
2009:
2002:
2001:
1998:
1995:
1992:
1986:
1985:
1982:
1979:
1976:
1970:
1969:
1966:
1963:
1960:
1954:
1953:
1950:
1947:
1944:
1938:
1937:
1934:
1931:
1928:
1922:
1921:
1918:
1915:
1912:
1906:
1905:
1903:
1900:
1898:
1892:
1891:
1888:
1885:
1882:
1876:
1875:
1872:
1869:
1866:
1860:
1859:
1856:
1853:
1850:
1844:
1843:
1840:
1837:
1836:Items Included
1834:
1810:
1807:
1743:
1742:
1740:
1739:
1732:
1725:
1717:
1714:
1713:
1712:
1711:
1699:
1684:
1683:
1678:
1677:
1676:
1675:
1670:
1665:
1663:United Kingdom
1660:
1655:
1650:
1645:
1640:
1635:
1630:
1625:
1620:
1615:
1610:
1605:
1600:
1595:
1590:
1585:
1580:
1575:
1570:
1565:
1560:
1555:
1550:
1545:
1540:
1535:
1530:
1525:
1520:
1515:
1510:
1505:
1500:
1495:
1490:
1485:
1480:
1475:
1470:
1465:
1460:
1455:
1450:
1445:
1440:
1435:
1430:
1425:
1420:
1415:
1410:
1402:
1401:
1397:
1396:
1395:
1394:
1389:
1384:
1376:
1375:
1369:
1364:
1363:
1360:
1359:
1356:
1355:
1350:
1345:
1340:
1335:
1330:
1325:
1320:
1315:
1310:
1305:
1300:
1295:
1289:
1284:
1283:
1280:
1279:
1274:
1273:
1272:
1271:
1265:
1259:
1256:Tax Foundation
1253:
1247:
1238:
1237:
1233:
1232:
1231:
1230:
1228:Gabriel Zucman
1225:
1220:
1215:
1210:
1205:
1203:Mihir A. Desai
1197:
1196:
1190:
1187:
1186:
1183:
1182:
1179:
1178:
1173:
1168:
1163:
1158:
1153:
1152:
1151:
1146:
1136:
1131:
1125:
1120:
1119:
1116:
1115:
1112:
1111:
1106:
1101:
1096:
1091:
1086:
1081:
1076:
1071:
1066:
1064:Robin Hood tax
1061:
1056:
1048:
1043:
1037:
1032:
1031:
1028:
1027:
1024:
1023:
1018:
1013:
1008:
1006:Excess profits
1003:
998:
997:
996:
991:
986:
977:
972:
958:
953:
948:
943:
938:
933:
928:
923:
918:
913:
908:
903:
898:
893:
891:Gross receipts
888:
883:
878:
873:
872:
871:
866:
861:
856:
851:
846:
841:
831:
830:
829:
824:
819:
814:
809:
804:
799:
789:
784:
783:
782:
777:
772:
767:
762:
757:
752:
742:
741:
740:
730:
729:
728:
723:
718:
708:
703:
698:
693:
687:
682:
681:
678:
677:
672:
671:
670:
669:
664:
659:
654:
649:
644:
642:Offshore Leaks
639:
634:
629:
628:
627:
622:
607:
606:
605:Major examples
602:
601:
600:
599:
594:
589:
584:
579:
573:
568:
560:
559:
555:
554:
553:
552:
547:
542:
540:Dutch Sandwich
537:
532:
526:
521:
513:
512:
508:
507:
506:
505:
500:
495:
490:
485:
480:
478:Tax resistance
475:
470:
469:
468:
455:
454:
448:
443:
442:
439:
438:
435:
434:
429:
424:
419:
414:
409:
404:
399:
394:
389:
384:
382:Taxable income
379:
377:Tax assessment
374:
369:
363:
358:
357:
354:
353:
348:
347:
346:
345:
340:
335:
330:
325:
317:
316:
312:
311:
310:
309:
304:
299:
294:
289:
284:
279:
271:
270:
269:General Theory
264:
259:
258:
255:
254:
251:
250:
245:
240:
238:Representation
235:
230:
225:
220:
215:
210:
205:
200:
195:
190:
185:
180:
175:
170:
165:
160:
159:
158:
148:
143:
138:
133:
128:
122:
117:
116:
113:
112:
105:
104:
96:
95:
89:
88:
78:
77:
38:of the subject
36:worldwide view
31:
29:
22:
15:
9:
6:
4:
3:
2:
2784:
2773:
2770:
2769:
2767:
2757:
2756:West Virginia
2754:
2752:
2749:
2747:
2744:
2742:
2739:
2737:
2734:
2732:
2728:
2725:
2722:
2720:
2717:
2715:
2712:
2710:
2707:
2705:
2702:
2700:
2697:
2695:
2692:
2690:
2687:
2685:
2682:
2680:
2677:
2675:
2672:
2670:
2667:
2666:
2661:
2657:
2654:
2651:
2650:
2643:
2640:
2632:
2622:
2618:
2617:inappropriate
2614:
2610:
2604:
2602:
2595:
2586:
2585:
2563:
2557:
2541:
2535:
2519:
2513:
2497:
2491:
2483:
2477:
2462:
2458:
2452:
2436:
2432:
2426:
2418:
2414:
2408:
2400:
2396:
2390:
2382:
2378:
2372:
2364:
2358:
2339:
2332:
2326:
2318:
2312:
2296:
2292:
2286:
2280:
2278:
2271:
2264:
2260:
2257:
2254:For example,
2251:
2244:
2241:For example,
2238:
2231:
2228:For example,
2225:
2217:
2211:
2207:
2200:
2196:
2189:
2186:
2185:for details.
2184:
2180:
2170:
2167:
2164:
2162:
2159:
2158:
2154:
2151:
2148:
2147:
2143:
2139:
2138:
2128:
2124:
2123:
2119:
2116:
2113:
2111:
2107:
2103:
2100:
2097:
2095:
2092:
2091:
2087:
2084:
2081:
2079:
2076:
2075:
2071:
2068:
2065:
2063:
2060:
2059:
2055:
2053:
2050:
2049:
2045:
2042:
2039:
2037:
2034:
2033:
2029:
2026:
2023:
2021:
2018:
2017:
2013:
2010:
2007:
2004:
2003:
1999:
1996:
1993:
1991:
1987:
1983:
1980:
1977:
1975:
1974:Massachusetts
1972:
1971:
1967:
1964:
1961:
1959:
1956:
1955:
1951:
1948:
1945:
1943:
1940:
1939:
1935:
1932:
1929:
1927:
1924:
1923:
1919:
1916:
1913:
1911:
1908:
1907:
1904:
1901:
1899:
1897:
1894:
1893:
1889:
1886:
1883:
1881:
1878:
1877:
1873:
1870:
1867:
1865:
1862:
1861:
1857:
1854:
1851:
1849:
1846:
1845:
1841:
1838:
1835:
1832:
1831:
1828:
1826:
1821:
1816:
1806:
1802:
1800:
1796:
1792:
1788:
1784:
1780:
1776:
1770:
1768:
1767:tax reduction
1764:
1763:
1758:
1757:tax abatement
1754:
1750:
1738:
1733:
1731:
1726:
1724:
1719:
1718:
1716:
1715:
1710:
1700:
1698:
1693:
1688:
1687:
1686:
1685:
1674:
1671:
1669:
1668:United States
1666:
1664:
1661:
1659:
1656:
1654:
1651:
1649:
1646:
1644:
1641:
1639:
1636:
1634:
1631:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
1606:
1604:
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1561:
1559:
1556:
1554:
1551:
1549:
1546:
1544:
1541:
1539:
1536:
1534:
1531:
1529:
1526:
1524:
1521:
1519:
1516:
1514:
1511:
1509:
1506:
1504:
1501:
1499:
1496:
1494:
1491:
1489:
1486:
1484:
1481:
1479:
1476:
1474:
1471:
1469:
1466:
1464:
1461:
1459:
1456:
1454:
1451:
1449:
1446:
1444:
1441:
1439:
1436:
1434:
1431:
1429:
1426:
1424:
1421:
1419:
1416:
1414:
1411:
1409:
1406:
1405:
1404:
1403:
1399:
1398:
1393:
1390:
1388:
1385:
1383:
1380:
1379:
1378:
1377:
1374:All Countries
1373:
1372:
1367:
1362:
1361:
1354:
1351:
1349:
1346:
1344:
1341:
1339:
1336:
1334:
1331:
1329:
1328:Tolerance tax
1326:
1324:
1321:
1319:
1316:
1314:
1311:
1309:
1306:
1304:
1301:
1299:
1296:
1294:
1291:
1290:
1287:
1282:
1281:
1269:
1266:
1263:
1260:
1257:
1254:
1251:
1248:
1245:
1242:
1241:
1240:
1239:
1235:
1234:
1229:
1226:
1224:
1221:
1219:
1216:
1214:
1211:
1209:
1206:
1204:
1201:
1200:
1199:
1198:
1194:
1193:
1185:
1184:
1177:
1174:
1172:
1169:
1167:
1164:
1162:
1159:
1157:
1154:
1150:
1147:
1145:
1142:
1141:
1140:
1137:
1135:
1132:
1130:
1127:
1126:
1123:
1118:
1117:
1110:
1107:
1105:
1102:
1100:
1097:
1095:
1092:
1090:
1087:
1085:
1082:
1080:
1077:
1075:
1072:
1070:
1067:
1065:
1062:
1060:
1057:
1054:
1049:
1047:
1044:
1042:
1039:
1038:
1035:
1034:International
1030:
1029:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
995:
992:
990:
987:
985:
981:
978:
976:
973:
971:
968:
967:
966:
962:
959:
957:
954:
952:
949:
947:
944:
942:
939:
937:
936:Resource rent
934:
932:
929:
927:
924:
922:
919:
917:
914:
912:
909:
907:
904:
902:
899:
897:
894:
892:
889:
887:
884:
882:
879:
877:
874:
870:
867:
865:
862:
860:
857:
855:
852:
850:
847:
845:
842:
840:
837:
836:
835:
832:
828:
825:
823:
820:
818:
815:
813:
810:
808:
805:
803:
800:
798:
795:
794:
793:
790:
788:
785:
781:
778:
776:
773:
771:
768:
766:
763:
761:
758:
756:
753:
751:
748:
747:
746:
743:
739:
736:
735:
734:
733:Capital gains
731:
727:
724:
722:
719:
717:
714:
713:
712:
709:
707:
704:
702:
699:
697:
694:
692:
689:
688:
685:
680:
679:
668:
665:
663:
660:
658:
655:
653:
652:Panama Papers
650:
648:
645:
643:
640:
638:
635:
633:
630:
626:
623:
621:
620:
616:
615:
614:
611:
610:
609:
608:
604:
603:
598:
595:
593:
590:
588:
585:
583:
580:
577:
574:
572:
569:
567:
564:
563:
562:
561:
557:
556:
551:
548:
546:
543:
541:
538:
536:
533:
530:
527:
525:
522:
520:
519:Tax inversion
517:
516:
515:
514:
510:
509:
504:
501:
499:
496:
494:
491:
489:
486:
484:
481:
479:
476:
474:
471:
467:
464:
463:
462:
461:Tax avoidance
459:
458:
457:
456:
452:
451:
446:
445:Noncompliance
441:
440:
433:
430:
428:
425:
423:
422:Tax collector
420:
418:
415:
413:
410:
408:
405:
403:
402:Tax residence
400:
398:
395:
393:
390:
388:
385:
383:
380:
378:
375:
373:
372:Revenue stamp
370:
368:
365:
364:
361:
356:
355:
344:
341:
339:
336:
334:
331:
329:
326:
324:
321:
320:
319:
318:
314:
313:
308:
305:
303:
300:
298:
295:
293:
290:
288:
287:Tax incidence
285:
283:
282:Excess burden
280:
278:
275:
274:
273:
272:
268:
267:
262:
257:
256:
249:
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
219:
216:
214:
211:
209:
208:Tax incentive
206:
204:
203:Tax advantage
201:
199:
196:
194:
191:
189:
186:
184:
181:
179:
176:
174:
171:
169:
166:
164:
163:Tax threshold
161:
157:
154:
153:
152:
149:
147:
144:
142:
139:
137:
134:
132:
129:
127:
124:
123:
120:
115:
114:
111:
110:fiscal policy
108:An aspect of
107:
106:
102:
98:
97:
94:
91:
90:
86:
85:
82:
74:
71:
63:
60:December 2010
53:
49:
45:
39:
37:
30:
21:
20:
2635:
2629:January 2023
2626:
2611:by removing
2598:
2566:. Retrieved
2556:
2544:. Retrieved
2534:
2522:. Retrieved
2512:
2500:. Retrieved
2490:
2476:
2464:. Retrieved
2460:
2451:
2439:. Retrieved
2435:the original
2425:
2417:masslive.com
2416:
2407:
2398:
2389:
2380:
2371:
2345:. Retrieved
2338:the original
2325:
2311:
2299:. Retrieved
2295:the original
2285:
2276:
2270:
2250:
2237:
2224:
2205:
2199:
2187:
2179:excise taxes
2176:
1997:August 14–20
1822:
1818:
1803:
1771:
1766:
1760:
1756:
1748:
1746:
1628:South Africa
1223:Joel Slemrod
896:Hypothecated
864:Sugary drink
738:Expatriation
617:
535:Double Irish
498:Black market
343:Proportional
292:Laffer curve
277:Price effect
192:
81:
66:
57:
33:
2674:Connecticut
2279:, July 2010
2142:Water Sense
2127:Energy Star
2006:Energy Star
1880:Connecticut
1762:tax subsidy
1749:tax holiday
1643:Switzerland
1608:Philippines
1583:New Zealand
1578:Netherlands
1218:Ronen Palan
961:User charge
780:Value-added
745:Consumption
657:Swiss Leaks
545:Single Malt
483:Tax shelter
473:Tax evasion
432:Tax farming
417:Tax shelter
333:Progressive
297:Optimal tax
198:Tax amnesty
193:Tax holiday
151:Tax bracket
136:Tax revenue
2772:Tax policy
2704:New Mexico
2192:References
2036:New Mexico
1553:Kazakhstan
1438:Bangladesh
1433:Azerbaijan
1366:By country
1323:Temple tax
1293:Church tax
1176:ATA Carnet
1161:Free trade
1156:Tariff war
1084:Tax treaty
970:Congestion
911:Land value
802:Eco-tariff
770:Television
726:Solidarity
706:Ad valorem
566:Tax havens
397:Tax shield
392:Tax refund
360:Collection
338:Regressive
213:Tax reform
2724:Tennessee
2694:Louisiana
2613:excessive
2094:Tennessee
1958:Louisiana
1633:Sri Lanka
1598:Palestine
1558:Lithuania
1523:Indonesia
1508:Hong Kong
1428:Australia
1418:Argentina
1286:Religious
1074:Spahn tax
1069:Tobin tax
926:Pigouvian
844:Cigarette
817:Severance
750:Departure
558:Locations
511:Corporate
493:Smuggling
261:Economics
183:Tax shift
178:Deduction
168:Exemption
48:talk page
2766:Category
2751:Virginia
2727:Archived
2714:Oklahoma
2699:Missouri
2656:Archived
2568:22 April
2546:22 April
2524:22 April
2502:22 April
2441:8 August
2357:cite web
2301:15 April
2259:Archived
2161:Virginia
2066:clothing
2062:Oklahoma
2020:Missouri
2008:products
1990:Maryland
1946:clothing
1902:Repealed
1884:clothing
1864:Arkansas
1779:property
1653:Tanzania
1618:Portugal
1593:Pakistan
1473:Colombia
1453:Bulgaria
1318:Leibzoll
1195:Academic
1188:Research
1011:Windfall
951:Turnover
931:Property
881:Georgist
827:Stumpage
822:Steering
807:Landfill
787:Dividend
711:Aviation
701:Per unit
696:Indirect
387:Tax lien
323:Tax rate
302:Theories
156:Flat tax
119:Policies
93:Taxation
42:You may
2746:Vermont
2684:Georgia
2669:Alabama
2607:Please
2599:use of
2466:31 July
2347:25 July
1926:Georgia
1910:Florida
1848:Alabama
1825:use tax
1673:Uruguay
1573:Namibia
1568:Morocco
1533:Ireland
1513:Iceland
1498:Germany
1488:Finland
1483:Denmark
1478:Croatia
1423:Armenia
1413:Algeria
1408:Albania
1055:(CCCTB)
921:Payroll
876:General
869:Tobacco
839:Alcohol
775:Tourist
721:Landing
453:General
188:Tax cut
146:Tax law
2212:
2144:label
1839:Period
1775:income
1648:Taiwan
1638:Sweden
1623:Russia
1613:Poland
1588:Norway
1538:Israel
1503:Greece
1493:France
1463:Canada
1448:Brazil
1443:Bhutan
1338:Kharaj
1246:(ITEP)
1149:Export
1144:Import
1139:Tariff
1129:Custom
1021:Wealth
946:Surtax
941:Single
916:Luxury
901:Income
834:Excise
797:Carbon
691:Direct
578:(OFCs)
531:(BEPS)
243:Unions
173:Credit
2341:(PDF)
2334:(PDF)
2129:label
2110:Texas
1842:Days
1783:sales
1563:Malta
1548:Japan
1543:Italy
1518:India
1468:China
1353:Zakat
1348:Nisab
1343:Khums
1333:Jizya
1308:Tithe
1303:Teind
1264:(TJN)
1250:Oxfam
1122:Trade
765:Stamp
760:Sales
755:Hotel
684:Types
50:, or
2689:Iowa
2570:2023
2548:2023
2526:2023
2504:2023
2468:2011
2443:2011
2363:link
2349:2011
2303:2009
2210:ISBN
1942:Iowa
1603:Peru
1528:Iran
1270:(US)
1258:(US)
1252:(UK)
1134:Duty
989:Toll
984:GNSS
980:Road
975:Fuel
886:Gift
854:Meat
550:CAIA
328:Flat
2615:or
1787:VAT
1765:or
1753:tax
1458:BVI
965:fee
956:Use
859:Sin
849:Fat
2768::
2459:.
2415:.
2397:.
2379:.
2359:}}
2355:{{
2171:3
2155:3
2135:3
2120:3
2104:3
2088:3
2072:3
2046:3
2030:3
2014:3
2000:7
1984:2
1968:2
1952:2
1936:4
1920:3
1890:7
1874:2
1858:3
1785:,
1781:,
1777:,
1759:,
1747:A
2642:)
2636:(
2631:)
2627:(
2623:.
2605:.
2572:.
2550:.
2528:.
2506:.
2484:.
2470:.
2445:.
2401:.
2383:.
2365:)
2351:.
2319:.
2305:.
2265:.
2245:.
2218:.
1736:e
1729:t
1722:v
982:/
963:/
73:)
67:(
62:)
58:(
40:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
