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id="toc-True_flat-rate_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Marginal_flat_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Marginal_flat_tax"> <div class="vector-toc-text"> 1.2 Marginal flat tax </div> </a> <ul id="toc-Marginal_flat_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Flat_tax_with_limited_deductions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Flat_tax_with_limited_deductions"> <div class="vector-toc-text"> 1.3 Flat tax with limited deductions </div> </a> <ul id="toc-Flat_tax_with_limited_deductions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hall–Rabushka_flat_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hall–Rabushka_flat_tax"> <div class="vector-toc-text"> 1.4 Hall–Rabushka flat tax </div> </a> <ul id="toc-Hall–Rabushka_flat_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Negative_income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Negative_income_tax"> <div class="vector-toc-text"> 1.5 Negative income tax </div> </a> <ul id="toc-Negative_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Capped_flat_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Capped_flat_tax"> <div class="vector-toc-text"> 1.6 Capped flat tax </div> </a> <ul id="toc-Capped_flat_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Requirements_for_a_fully_defined_schema" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Requirements_for_a_fully_defined_schema"> <div class="vector-toc-text"> 2 Requirements for a fully defined schema </div> </a> <button aria-controls="toc-Requirements_for_a_fully_defined_schema-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Requirements for a fully defined schema subsection </button> <ul id="toc-Requirements_for_a_fully_defined_schema-sublist" class="vector-toc-list"> <li id="toc-Defining_when_income_occurs" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Defining_when_income_occurs"> <div class="vector-toc-text"> 2.1 Defining when income occurs </div> </a> <ul id="toc-Defining_when_income_occurs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Policy_administration" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Policy_administration"> <div class="vector-toc-text"> 2.2 Policy administration </div> </a> <ul id="toc-Policy_administration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Minimizing_deductions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Minimizing_deductions"> <div class="vector-toc-text"> 2.3 Minimizing deductions </div> </a> <ul id="toc-Minimizing_deductions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Tax_effects" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tax_effects"> <div class="vector-toc-text"> 3 Tax effects </div> </a> <button aria-controls="toc-Tax_effects-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Tax effects subsection </button> <ul id="toc-Tax_effects-sublist" class="vector-toc-list"> <li id="toc-Diminishing_marginal_utility" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Diminishing_marginal_utility"> <div class="vector-toc-text"> 3.1 Diminishing marginal utility </div> </a> <ul id="toc-Diminishing_marginal_utility-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Administration_and_enforcement" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Administration_and_enforcement"> <div class="vector-toc-text"> 3.2 Administration and enforcement </div> </a> <ul id="toc-Administration_and_enforcement-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Revenues" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Revenues"> <div class="vector-toc-text"> 3.3 Revenues </div> </a> <ul id="toc-Revenues-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Overall_structure" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Overall_structure"> <div class="vector-toc-text"> 3.4 Overall structure </div> </a> <ul id="toc-Overall_structure-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Border_adjustable" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Border_adjustable"> <div class="vector-toc-text"> 3.5 Border adjustable </div> </a> <ul id="toc-Border_adjustable-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Around_the_world" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Around_the_world"> <div class="vector-toc-text"> 4 Around the world </div> </a> <button aria-controls="toc-Around_the_world-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Around the world subsection </button> <ul id="toc-Around_the_world-sublist" class="vector-toc-list"> <li id="toc-Jurisdictions_that_use_flat_taxes_on_personal_income" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Jurisdictions_that_use_flat_taxes_on_personal_income"> <div class="vector-toc-text"> 4.1 Jurisdictions that use flat taxes on personal income </div> </a> <ul id="toc-Jurisdictions_that_use_flat_taxes_on_personal_income-sublist" class="vector-toc-list"> <li id="toc-National_or_single_level" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#National_or_single_level"> <div class="vector-toc-text"> 4.1.1 National or single level </div> </a> <ul id="toc-National_or_single_level-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Subnational_jurisdictions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Subnational_jurisdictions"> <div class="vector-toc-text"> 4.1.2 Subnational jurisdictions </div> </a> <ul id="toc-Subnational_jurisdictions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Jurisdictions_without_permanent_population" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Jurisdictions_without_permanent_population"> <div class="vector-toc-text"> 4.1.3 Jurisdictions without permanent population </div> </a> <ul id="toc-Jurisdictions_without_permanent_population-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Jurisdictions_reputed_to_have_a_flat_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Jurisdictions_reputed_to_have_a_flat_tax"> <div class="vector-toc-text"> 4.2 Jurisdictions reputed to have a flat tax </div> </a> <ul id="toc-Jurisdictions_reputed_to_have_a_flat_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Jurisdictions_that_had_a_flat_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Jurisdictions_that_had_a_flat_tax"> <div class="vector-toc-text"> 4.3 Jurisdictions that had a flat tax </div> </a> <ul id="toc-Jurisdictions_that_had_a_flat_tax-sublist" class="vector-toc-list"> <li id="toc-Subnational_jurisdictions_2" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Subnational_jurisdictions_2"> <div class="vector-toc-text"> 4.3.1 Subnational jurisdictions </div> </a> <ul id="toc-Subnational_jurisdictions_2-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> 5 See also </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> 6 Notes </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> 7 References </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> 8 External links </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" 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data-title="Плосък данък" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target">Български</a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Rovn%C3%A1_da%C5%88" title="Rovná daň – Czech" lang="cs" hreflang="cs" data-title="Rovná daň" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target">Čeština</a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Flad_skat" title="Flad skat – Danish" lang="da" hreflang="da" data-title="Flad skat" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target">Dansk</a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Flat_Tax" title="Flat Tax – German" lang="de" hreflang="de" data-title="Flat Tax" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target">Deutsch</a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/%C3%9Chetaoline_tulumaks" title="Ühetaoline tulumaks – Estonian" lang="et" hreflang="et" data-title="Ühetaoline tulumaks" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target">Eesti</a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%93%CF%81%CE%B1%CE%BC%CE%BC%CE%B9%CE%BA%CE%AE_%CF%86%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1" title="Γραμμική φορολογία – Greek" lang="el" hreflang="el" data-title="Γραμμική φορολογία" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target">Ελληνικά</a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto_plano" title="Impuesto plano – Spanish" lang="es" hreflang="es" data-title="Impuesto plano" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target">Español</a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t_%C3%A0_taux_unique" title="Impôt à taux unique – French" lang="fr" hreflang="fr" data-title="Impôt à taux unique" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target">Français</a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Proporcionalna_porezna_stopa" title="Proporcionalna porezna stopa – Croatian" lang="hr" hreflang="hr" data-title="Proporcionalna porezna stopa" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target">Hrvatski</a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_tetap" title="Pajak tetap – Indonesian" lang="id" hreflang="id" data-title="Pajak tetap" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target">Bahasa Indonesia</a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Flat_tax" title="Flat tax – Italian" lang="it" hreflang="it" data-title="Flat tax" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target">Italiano</a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D2%AE%D0%B9%D0%BB%D0%B5%D1%81%D1%96%D0%BC%D0%B4%D1%96_%D1%81%D0%B0%D0%BB%D1%8B%D2%9B_%D1%81%D0%B0%D0%BB%D1%83" title="Үйлесімді салық салу – Kazakh" lang="kk" hreflang="kk" data-title="Үйлесімді салық салу" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target">Қазақша</a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Proporcinis_mokestis" title="Proporcinis mokestis – Lithuanian" lang="lt" hreflang="lt" data-title="Proporcinis mokestis" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target">Lietuvių</a></li><li class="interlanguage-link interwiki-lmo mw-list-item"><a href="https://lmo.wikipedia.org/wiki/Flat_tax" title="Flat tax – Lombard" lang="lmo" hreflang="lmo" data-title="Flat tax" data-language-autonym="Lombard" data-language-local-name="Lombard" class="interlanguage-link-target">Lombard</a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%9D%D1%8D%D0%B3_%D1%88%D0%B0%D1%82%D0%BB%D0%B0%D0%BB%D1%82_%D1%82%D0%B0%D1%82%D0%B2%D0%B0%D1%80" title="Нэг шатлалт татвар – Mongolian" lang="mn" hreflang="mn" data-title="Нэг шатлалт татвар" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target">Монгол</a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Vlaktaks" title="Vlaktaks – Dutch" lang="nl" hreflang="nl" data-title="Vlaktaks" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target">Nederlands</a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E3%83%95%E3%83%A9%E3%83%83%E3%83%88%E3%83%BB%E3%82%BF%E3%83%83%E3%82%AF%E3%82%B9" title="フラット・タックス – Japanese" lang="ja" hreflang="ja" data-title="フラット・タックス" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target">日本語</a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Flat_skatt" title="Flat skatt – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Flat skatt" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target">Norsk bokmål</a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_liniowy" title="Podatek liniowy – Polish" lang="pl" hreflang="pl" data-title="Podatek liniowy" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target">Polski</a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%BF%D0%BE%D1%80%D1%86%D0%B8%D0%BE%D0%BD%D0%B0%D0%BB%D1%8C%D0%BD%D0%BE%D0%B5_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%BE%D0%B1%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D0%B5" title="Пропорциональное налогообложение – Russian" lang="ru" hreflang="ru" data-title="Пропорциональное налогообложение" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target">Русский</a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Rovn%C3%A1_da%C5%88" title="Rovná daň – Slovak" lang="sk" hreflang="sk" data-title="Rovná daň" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target">Slovenčina</a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Enotna_dav%C4%8Dna_stopnja" title="Enotna davčna stopnja – Slovenian" lang="sl" hreflang="sl" data-title="Enotna davčna stopnja" data-language-autonym="Slovenščina" data-language-local-name="Slovenian" class="interlanguage-link-target">Slovenščina</a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tasavero" title="Tasavero – Finnish" lang="fi" hreflang="fi" data-title="Tasavero" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target">Suomi</a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Platt_skatt" title="Platt skatt – Swedish" lang="sv" hreflang="sv" data-title="Platt skatt" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target">Svenska</a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/D%C3%BCz_oranl%C4%B1_vergi" title="Düz oranlı vergi – Turkish" lang="tr" hreflang="tr" data-title="Düz oranlı vergi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target">Türkçe</a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D1%80%D0%BE%D0%BF%D0%BE%D1%80%D1%86%D1%96%D0%B9%D0%BD%D0%B5_%D0%BE%D0%BF%D0%BE%D0%B4%D0%B0%D1%82%D0%BA%D1%83%D0%B2%D0%B0%D0%BD%D0%BD%D1%8F" title="Пропорційне оподаткування – Ukrainian" lang="uk" hreflang="uk" data-title="Пропорційне оподаткування" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target">Українська</a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a 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href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a class="mw-selflink selflink">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a class="mw-selflink selflink">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS) <ul><li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a> <ul><li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Tax credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Tax deduction</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Tax exemption</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li> <li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li> <li><a href="/wiki/Tax_patent" title="Tax patent">Tax patent</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Tax_exile" title="Tax exile">Tax exile</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base">European Union Common Consolidated Corporate Tax Base</a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a> <ul><li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a> <a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /> <a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> A flat tax (short for flat-rate tax) is a <a href="/wiki/Tax" title="Tax">tax</a> with a single <a href="/wiki/Tax_rate" title="Tax rate">rate</a> on the taxable amount, after accounting for any <a href="/wiki/Tax_deduction" title="Tax deduction">deductions</a> or <a href="/wiki/Tax_exemption" title="Tax exemption">exemptions</a> from the tax base. It is not necessarily a fully <a href="/wiki/Proportional_tax" title="Proportional tax">proportional tax</a>. Implementations are often <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a> due to exemptions, or <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a> in case of a maximum taxable amount. There are various tax systems that are labeled "flat tax" even though they are significantly different. The defining characteristic is the existence of only one tax rate other than zero, as opposed to multiple non-zero rates that vary depending on the amount subject to taxation. A flat tax system is usually discussed in the context of an <a href="/wiki/Income_tax" title="Income tax">income tax</a>, where progressivity is common, but it may also apply to taxes on <a href="/wiki/Consumption_tax" title="Consumption tax">consumption</a>, <a href="/wiki/Property_tax" title="Property tax">property</a> or <a href="/wiki/Transfer_tax" title="Transfer tax">transfers</a>. <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Major_categories">Major categories</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=1" title="Edit section: Major categories">edit</a>]</div> Flat tax proposals differ in how the subject of the tax is defined. <div class="mw-heading mw-heading3"><h3 id="True_flat-rate_income_tax">True flat-rate income tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=2" title="Edit section: True flat-rate income tax">edit</a>]</div> A true flat-rate tax is a system of taxation where one tax rate is applied to all personal income with no deductions. <div class="mw-heading mw-heading3"><h3 id="Marginal_flat_tax">Marginal flat tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=3" title="Edit section: Marginal flat tax">edit</a>]</div> Where deductions are allowed, a 'flat tax' is a progressive tax with the special characteristic that, above the maximum deduction, the marginal rate on all further income is constant. Such a tax is said to be marginally flat above that point. The difference between a true flat tax and a marginally flat tax can be reconciled by recognizing that the latter simply excludes certain types of income from being defined as taxable income; hence, both kinds of tax are flat on taxable income. <div class="mw-heading mw-heading3"><h3 id="Flat_tax_with_limited_deductions">Flat tax with limited deductions</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=4" title="Edit section: Flat tax with limited deductions">edit</a>]</div> Modified flat taxes have been proposed which would allow deductions for a very few items, while still eliminating the vast majority of existing deductions. Charitable deductions and home mortgage interest are the most discussed examples of deductions that would be retained, as these deductions are popular with voters and are often used. Another common theme is a single, large, fixed deduction. This large fixed deduction would compensate for the elimination of various existing deductions and would simplify taxes, having the side-effect that many (mostly low income) households will not have to file tax returns. <div class="mw-heading mw-heading3"><h3 id="Hall–Rabushka_flat_tax">Hall–Rabushka flat tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=5" title="Edit section: Hall–Rabushka flat tax">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Hall%E2%80%93Rabushka_flat_tax" title="Hall–Rabushka flat tax">Hall–Rabushka flat tax</a></div> Designed by economists at the <a href="/wiki/Hoover_Institution" title="Hoover Institution">Hoover Institution</a>, Hall–Rabushka is a flat tax on <a href="/wiki/Consumption_tax" title="Consumption tax">consumption</a>.<a href="#cite_note-hall-rabushka-1">[1]</a> Principally, Hall–Rabushka accomplishes a consumption tax effect by taxing income and then excluding investment. <a href="/wiki/Robert_Hall_(economist)" title="Robert Hall (economist)">Robert Hall</a> and <a href="/wiki/Alvin_Rabushka" title="Alvin Rabushka">Alvin Rabushka</a> have consulted extensively in designing the flat tax systems in Eastern Europe. <div class="mw-heading mw-heading3"><h3 id="Negative_income_tax">Negative income tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=6" title="Edit section: Negative income tax">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Negative_income_tax" title="Negative income tax">Negative income tax</a></div><style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></div></td><td class="mbox-text"><div class="mbox-text-span">This section does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a>. Please help <a href="/wiki/Special:EditPage/Flat_tax" title="Special:EditPage/Flat tax">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>. (November 2024) (<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a>)</div></td></tr></tbody></table> The negative income tax (NIT), which <a href="/wiki/Milton_Friedman" title="Milton Friedman">Milton Friedman</a> proposed in his 1962 book <a href="/wiki/Capitalism_and_Freedom" title="Capitalism and Freedom">Capitalism and Freedom</a>, is a type of flat tax. The basic idea is the same as a flat tax with personal deductions, except that when deductions exceed income, the taxable income is allowed to become negative rather than being set to zero. The flat tax rate is then applied to the resulting "negative income," resulting in a "negative income tax" that the government would owe to the household—unlike the usual "positive" income tax, which the household owes the government. For example, let the flat rate be 20%, and let the deductions be $20,000 per adult and $7,000 per dependent. Under such a system, a family of four making $54,000 a year would owe no tax. A family of four making $74,000 a year would owe tax amounting to 0.20 × (74,000 − 54,000) = $4,000, as would be the case under a flat tax system with deductions. Families of four earning less than $54,000 per year, however, would experience a "negative" amount of tax (that is, the family would receive money from the government instead of paying to the government). For example, if the family earned $34,000 a year, it would receive a check for $4,000. The NIT is intended to replace not just the <a href="/wiki/United_States" title="United States">USA</a>'s income tax, but also many benefits low income American households receive, such as <a href="/wiki/Supplemental_Nutrition_Assistance_Program" title="Supplemental Nutrition Assistance Program">food stamps</a> and <a href="/wiki/Medicaid" title="Medicaid">Medicaid</a>. The NIT is designed to avoid the <a href="/wiki/Welfare_trap" title="Welfare trap">welfare trap</a>—effective high marginal tax rates arising from the rules reducing benefits as market income rises. An objection to the NIT is that it is welfare without a work requirement. Those who would owe negative tax would be receiving a form of welfare without having to make an effort to obtain employment. Another objection is that the NIT subsidizes industries employing low-cost labor, but this objection can also be made against current systems of benefits for the <a href="/wiki/Working_poor" title="Working poor">working poor</a>.[<a href="/wiki/Wikipedia:Manual_of_Style/Words_to_watch#Unsupported_attributions" title="Wikipedia:Manual of Style/Words to watch">according to whom?</a>] <div class="mw-heading mw-heading3"><h3 id="Capped_flat_tax">Capped flat tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=7" title="Edit section: Capped flat tax">edit</a>]</div> A capped flat tax is one in which income is taxed at a flat rate until a specified cap amount is reached. For example, the United States <a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Federal Insurance Contributions Act tax</a> is 6.2% of gross compensation up to a limit (in 2025, up to $176,100 of earnings, for a maximum tax of $10,918.20).<a href="#cite_note-2">[2]</a> This cap has the effect of turning a nominally flat tax into a <a href="/wiki/Regressive_tax" title="Regressive tax">regressive tax</a>.<a href="#cite_note-3">[3]</a> <div class="mw-heading mw-heading2"><h2 id="Requirements_for_a_fully_defined_schema">Requirements for a fully defined schema</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=8" title="Edit section: Requirements for a fully defined schema">edit</a>]</div> In devising a flat tax system, several recurring issues must be enumerated, principally with deductions and the identification of when money is earned. <div class="mw-heading mw-heading3"><h3 id="Defining_when_income_occurs">Defining when income occurs</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=9" title="Edit section: Defining when income occurs">edit</a>]</div> Since a central tenet of the flat tax is to minimize the compartmentalization of incomes into myriad special or sheltered cases, a vexing problem is deciding when income occurs. This is demonstrated by the taxation of interest income and stock dividends. The shareholders own the company and so the company's profits belong to them. If a company is taxed on its profits, then the funds paid out as dividends have already been taxed. It's a debatable question if they should subsequently be treated as income to the shareholders and thus subject to further tax. A similar issue arises in deciding if interest paid on loans should be deductible from the taxable income since that interest is in-turn taxed as income to the loan provider. There is no universally agreed answer to what is fair. For example, in the United States, dividends are not deductible<a href="#cite_note-4">[4]</a> but mortgage interest is deductible.<a href="#cite_note-5">[5]</a> Thus a Flat Tax proposal is not fully defined until it differentiates new untaxed income from a pass-through of already taxed income. <div class="mw-heading mw-heading3"><h3 id="Policy_administration">Policy administration</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=10" title="Edit section: Policy administration">edit</a>]</div> Taxes, in addition to providing revenue, can be potent instruments of policy. For example, it is common for governments to encourage social policy such as home insulation or low income housing with tax credits rather than constituting a ministry to implement these policies.<a href="#cite_note-6">[6]</a> In a flat tax system with limited deductions such policy administration, mechanisms are curtailed. In addition to social policy, flat taxes can remove tools for adjusting economic policy as well. For example, in the United States, short-term <a href="/wiki/Capital_gain" title="Capital gain">capital gains</a> are taxed at a higher rate than long-term gains as means to promote long-term investment horizons and damp speculative fluctuation. Thus, if one assumes that government should be active in policy decisions such as this, then claims that flat taxes are cheaper/simpler to administer than others are incomplete until they factor in costs for alternative policy administration. <div class="mw-heading mw-heading3"><h3 id="Minimizing_deductions">Minimizing deductions</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=11" title="Edit section: Minimizing deductions">edit</a>]</div> In general, the question of how to eliminate deductions is fundamental to the flat tax design; deductions dramatically affect the effective "flatness" in the tax rate. Perhaps the single biggest necessary deduction is for business expenses. If businesses were not allowed to deduct expenses, businesses with a profit margin below the flat tax rate could never earn any money since the tax on revenues would always exceed the earnings. For example, grocery stores typically earn pennies on every dollar of revenue; they could not pay a tax rate of 25% on revenues unless their markup exceeded 25%. Thus, <a href="/wiki/Corporation" title="Corporation">corporations</a> must be able to deduct operating expenses even if individuals cannot. A practical dilemma arises as to identifying what is an expense for a business. For example, if a peanut butter producer purchases a jar manufacturer, is that an expense (since the producer has to purchase jars somehow) or a sheltering of income through investment? Flat tax systems can differ greatly in how they accommodate such gray areas. For example, the "9-9-9" flat tax proposal would allow businesses to deduct purchases but not labor costs, which effectively taxes labor-intensive industrial revenue at a higher rate.<a href="#cite_note-7">[7]</a> How deductions are implemented will dramatically change the effective total tax, and thus the flatness of the tax. Thus, a flat tax proposal is not fully defined unless the proposal includes a differentiation between deductible and non-deductible expenses. <div class="mw-heading mw-heading2"><h2 id="Tax_effects">Tax effects</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=12" title="Edit section: Tax effects">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="Diminishing_marginal_utility">Diminishing marginal utility</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=13" title="Edit section: Diminishing marginal utility">edit</a>]</div> Flat tax benefits higher income brackets progressively due to decline in <a href="/wiki/Marginalism" title="Marginalism">marginal value</a>.<a href="#cite_note-8">[8]</a> If a flat tax system has a large exemption, it is effectively a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a>. As a result, the term "flat tax" is actually a shorthand for the more proper marginally flat tax. <div class="mw-heading mw-heading3"><h3 id="Administration_and_enforcement">Administration and enforcement</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=14" title="Edit section: Administration and enforcement">edit</a>]</div> One type of flat tax would be imposed on all income once: at the source of the income. Hall and Rabushka proposed an amendment to the U.S. <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a> that would implement the variant of the flat tax they advocate.<a href="#cite_note-hall-rabushka-1">[1]</a> This amendment, only a few pages long, would replace hundreds of pages of statutory language (although most statutory language in taxation statutes is not directed at specifying graduated tax rates). As it now stands, the U.S. Internal Revenue Code is over several million words long, and contains many loopholes, deductions, and exemptions which, advocates of flat taxes claim, render the collection of taxes and the enforcement of tax law complicated and inefficient. It is further argued that current tax law slows economic growth by distorting economic incentives, and by allowing, even encouraging, tax avoidance. With a flat tax, there are fewer incentives than in the current system to create tax shelters, and to engage in other forms of tax avoidance. Flat tax critics contend that a flat tax system could be created with many loopholes, or a progressive tax system without loopholes, and that a progressive tax system could be as simple, or simpler, than a flat tax system. A simple progressive tax would also discourage tax avoidance. Under a pure flat tax without deductions, every tax period a company would make a single payment to the government covering the taxes on the employees and the taxes on the company profit.<a href="#cite_note-9">[9]</a> For example, suppose that in a given year, a company called ACME earns a profit of 3 million, spends 2 million in wages, and spends 1 million on other expenses that under the tax law is taxable income to recipients, such as the receipt of stock options, bonuses, and certain executive privileges. Given a flat rate of 15%, ACME would then owe the U.S. <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) (3M + 2M + 1M) × 0.15 = 900,000. This payment would, in one fell swoop, settle the tax liabilities of ACME's employees as well as the corporate taxes owed by ACME. Most employees throughout the economy would never need to interact with the IRS, as all tax owed on wages, interest, dividends, royalties, etc. would be withheld at the source. The main exceptions would be employees with incomes from personal ventures. The Economist claims that such a system would reduce the number of entities required to file returns from about 130 million individuals, households, and businesses, as at present, to a mere 8 million businesses and self-employed.<a href="#cite_note-10">[10]</a> However, this simplicity depends on the absence of deductions of any kind being allowed (or at least no variability in the deductions of different people). Furthermore, if income of differing types are segregated (e.g., pass-through, long term cap gains, regular income, etc.) then complications ensue. For example, if realized capital gains were subject to the flat tax, the law would require brokers and mutual funds to calculate the realized capital gain on all sales and redemption. If there were a gain, a tax equal to 15% of the amount of the gain would be withheld and sent to the IRS. If there were a loss, the amount would be reported to the IRS. The loss would offset gains, and then the IRS would settle up with taxpayers at the end of the period. Lacking deductions, this scheme cannot be used to implement economic and social policy indirectly by tax credits and thus, as noted above, the simplifications to the government's revenue collection apparatus might be offset by new government ministries required to administer those policies. <div class="mw-heading mw-heading3"><h3 id="Revenues">Revenues</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=15" title="Edit section: Revenues">edit</a>]</div> Russia was considered a prime case of the success of a flat tax; the real revenues from its personal income tax rose by 25.2% in the first year after the country introduced a flat tax in 2001, followed by a 24.6% increase in the second year, and a 15.2% increase in the third year.<a href="#cite_note-11">[11]</a> The Russian example is often used as proof of the validity of this analysis, despite an <a href="/wiki/International_Monetary_Fund" title="International Monetary Fund">International Monetary Fund</a> study in 2006 which found that there was no sign "of <a href="/wiki/Laffer_curve" title="Laffer curve">Laffer</a>-type behavioral responses generating revenue increases from the tax cut elements of these reforms" in Russia or in other countries.<a href="#cite_note-12">[12]</a> In 2021, Russia ended its flat tax on personal income as it introduced a second higher tax rate.<a href="#cite_note-ru-13">[13]</a> Bulgaria's entry into the EU in 2007 was marked by a spur of reforms aimed at reducing the large share of informal economic activity, estimated at 43% in 2006. Parliament approved the introduction of a 10% corporate income tax rate for 2007, to be followed by a 10% personal income tax rate the next year. The IMF was wary of this reform, arguing that the simplified tax system would lower the budget surplus and encourage a larger current account deficit. At the time of these discussions, however, the Bulgarian government did not need external financing and proceeded with its reform plans. The year 2007 brought a huge growth of revenue from corporate income tax (by 39% compared with the previous year) and surpassed the Ministry of Finance's own forecast (27% year on year). The budget surplus rose despite considerable emergency spending at the end of the year. There were several reasons for this beneficial effect: (i) the tax rate limited the incentives for tax evasion, (ii) the optimism at the beginning of the country's EU membership, (iii) and the increase in foreign direct investment, which reached an all-time annual record of €9 billion (about 11% of GDP).<a href="#cite_note-14">[14]</a> <div class="mw-heading mw-heading3"><h3 id="Overall_structure">Overall structure</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=16" title="Edit section: Overall structure">edit</a>]</div> Taxes other than the income tax (for example, taxes on sales and payrolls) tend to be regressive. Under such a structure, those with lower incomes tend to pay a higher proportion of their income in total taxes than the affluent do. The fraction of household income that is a return to capital (dividends, interest, royalties, profits of unincorporated businesses) is positively correlated with total household income.[<a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed">citation needed</a>] Hence a flat tax limited to wages would seem to leave the wealthy better off. Modifying the tax base can change the effects. A flat tax could be targeted at income (rather than wages), which could place the tax burden equally on all earners, including those who earn income primarily from returns on investment. Tax systems could utilize a flat <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a> to target all consumption, which can be modified with rebates or exemptions to remove regressive effects, such as the proposed <a href="/wiki/FairTax" title="FairTax">FairTax</a> in the United States.<a href="#cite_note-15">[15]</a> <div class="mw-heading mw-heading3"><h3 id="Border_adjustable">Border adjustable</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=17" title="Edit section: Border adjustable">edit</a>]</div> A flat tax system and income taxes overall are not inherently border-adjustable; meaning the tax component embedded into products via taxes imposed on companies (including <a href="/wiki/Corporate_tax" title="Corporate tax">corporate taxes</a> and <a href="/wiki/Payroll_tax" title="Payroll tax">payroll taxes</a>) are not removed when exported to a foreign country (see <a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Effect of taxes and subsidies on price</a>). Taxation systems such as a <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a> or <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> can remove the tax component when goods are exported and apply the tax component on imports. The domestic products could be at a disadvantage to foreign products (at home and abroad) that are border-adjustable, which would affect the global competitiveness of a country. However, it's possible that a flat tax system could be combined with tariffs and credits to act as border adjustments (the proposed Border Tax Equity Act in the United States attempts this). Implementing an income tax with a border adjustment tax credit is a violation of the <a href="/wiki/World_Trade_Organization" title="World Trade Organization">World Trade Organization</a> agreement. Tax exemptions (allowances) on low income wages, a component of most income tax systems could mitigate this issue for high labour content industries like textiles that compete Globally. In a subsequent section, various proposals for flat tax-like schemes are discussed, these differ mainly on how they approach with the following issues of deductions, defining income, and policy implementation. <div class="mw-heading mw-heading2"><h2 id="Around_the_world">Around the world</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=18" title="Edit section: Around the world">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></div> Most countries tax personal income at the national level using progressive rates, but some use a flat rate. The vast majority of countries that have or had a flat tax on personal income at the national level are <a href="/wiki/List_of_socialist_states#Former_socialist_states" title="List of socialist states">former communist countries</a> or <a href="/wiki/List_of_island_countries" title="List of island countries">islands</a>. In some countries, subdivisions are allowed to tax personal income in addition to the national government. Many of these subdivisions use a flat rate, even if their national government uses progressive rates. Examples are all <a href="/wiki/Subdivisions_of_the_Nordic_countries" title="Subdivisions of the Nordic countries">counties and municipalities of the Nordic countries</a>, all <a href="/wiki/Administrative_divisions_of_Japan" title="Administrative divisions of Japan">prefectures and municipalities of Japan</a>, and some <a href="/wiki/Italy#Administrative_divisions" title="Italy">subdivisions of Italy</a> and <a href="/wiki/United_States#Subdivisions" title="United States">of the United States</a>. <div class="mw-heading mw-heading3"><h3 id="Jurisdictions_that_use_flat_taxes_on_personal_income">Jurisdictions that use flat taxes on personal income</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=19" title="Edit section: Jurisdictions that use flat taxes on personal income">edit</a>]</div> <div class="mw-heading mw-heading4"><h4 id="National_or_single_level">National or single level</h4>[<a href="/w/index.php?title=Flat_tax&action=edit&section=20" title="Edit section: National or single level">edit</a>]</div> The table below lists jurisdictions where personal income is taxed by only one government level, using a flat rate. It includes independent countries and other autonomous jurisdictions. The tax rate listed is the one that applies to income from work, but does not include mandatory contributions to <a href="/wiki/Social_security" class="mw-redirect" title="Social security">social security</a>. In some jurisdictions, different rates (also flat) apply to other types of income, such as from investments. <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Personal_income_tax_progressivity.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/34/Personal_income_tax_progressivity.png/600px-Personal_income_tax_progressivity.png" decoding="async" width="600" height="257" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/34/Personal_income_tax_progressivity.png/900px-Personal_income_tax_progressivity.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/34/Personal_income_tax_progressivity.png/1200px-Personal_income_tax_progressivity.png 2x" data-file-width="1500" data-file-height="642" /></a><figcaption>Personal income taxed by: <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><div class="legend">  None</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  One government level, at a flat rate</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  One government level, at progressive rates</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  Multiple government levels, all at a flat rate</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  Multiple government levels, all at progressive rates</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend">  Multiple government levels, some at a flat rate and some at progressive rates</div></figcaption></figure> <table class="wikitable sortable nowrap" style="line-height:1.2"> <tbody><tr> <th>Jurisdiction</th> <th>Tax rate </th></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Flag_of_the_Republic_of_Abkhazia.svg/23px-Flag_of_the_Republic_of_Abkhazia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Flag_of_the_Republic_of_Abkhazia.svg/35px-Flag_of_the_Republic_of_Abkhazia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7a/Flag_of_the_Republic_of_Abkhazia.svg/46px-Flag_of_the_Republic_of_Abkhazia.svg.png 2x" data-file-width="600" data-file-height="300" /> <a href="/wiki/Abkhazia" title="Abkhazia">Abkhazia</a><a href="#cite_note-16">[16]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2f/Flag_of_Armenia.svg/23px-Flag_of_Armenia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2f/Flag_of_Armenia.svg/35px-Flag_of_Armenia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2f/Flag_of_Armenia.svg/46px-Flag_of_Armenia.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Armenia" title="Armenia">Armenia</a><a href="#cite_note-17">[17]</a></td> <td>20% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Flag_of_Belize.svg/23px-Flag_of_Belize.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Flag_of_Belize.svg/35px-Flag_of_Belize.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Flag_of_Belize.svg/46px-Flag_of_Belize.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Belize" title="Belize">Belize</a><a href="#cite_note-18">[18]</a></td> <td>25% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/22px-Flag_of_Bolivia.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/34px-Flag_of_Bolivia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/44px-Flag_of_Bolivia.svg.png 2x" data-file-width="1100" data-file-height="750" /> <a href="/wiki/Bolivia" title="Bolivia">Bolivia</a><a href="#cite_note-ey-19">[19]</a></td> <td>13% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bosnia_and_Herzegovina.svg/23px-Flag_of_Bosnia_and_Herzegovina.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bosnia_and_Herzegovina.svg/35px-Flag_of_Bosnia_and_Herzegovina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Flag_of_Bosnia_and_Herzegovina.svg/46px-Flag_of_Bosnia_and_Herzegovina.svg.png 2x" data-file-width="800" data-file-height="400" /> <a href="/wiki/Bosnia_and_Herzegovina" title="Bosnia and Herzegovina">Bosnia and Herzegovina</a><a href="#cite_note-ba-20">[20]</a></td> <td>10%<a href="#cite_note-21">[a]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Bulgaria.svg/23px-Flag_of_Bulgaria.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Bulgaria.svg/35px-Flag_of_Bulgaria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9a/Flag_of_Bulgaria.svg/46px-Flag_of_Bulgaria.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Bulgaria" title="Bulgaria">Bulgaria</a><a href="#cite_note-ey-19">[19]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Flag_of_East_Timor.svg/23px-Flag_of_East_Timor.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Flag_of_East_Timor.svg/35px-Flag_of_East_Timor.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/26/Flag_of_East_Timor.svg/46px-Flag_of_East_Timor.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Timor-Leste" title="Timor-Leste">East Timor</a><a href="#cite_note-22">[21]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/23px-Flag_of_Estonia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/35px-Flag_of_Estonia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8f/Flag_of_Estonia.svg/46px-Flag_of_Estonia.svg.png 2x" data-file-width="990" data-file-height="630" /> <a href="/wiki/Estonia" title="Estonia">Estonia</a><a href="#cite_note-ey-19">[19]</a></td> <td>20% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Georgia.svg/23px-Flag_of_Georgia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Georgia.svg/35px-Flag_of_Georgia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0f/Flag_of_Georgia.svg/45px-Flag_of_Georgia.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Georgia_(country)" title="Georgia (country)">Georgia</a><a href="#cite_note-ey-19">[19]</a></td> <td>20% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Guernsey.svg/23px-Flag_of_Guernsey.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Guernsey.svg/35px-Flag_of_Guernsey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_Guernsey.svg/45px-Flag_of_Guernsey.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Guernsey" title="Guernsey">Guernsey</a><a href="#cite_note-ey-19">[19]</a></td> <td>20%<a href="#cite_note-24">[b]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/23px-Flag_of_Hungary.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/35px-Flag_of_Hungary.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c1/Flag_of_Hungary.svg/46px-Flag_of_Hungary.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Hungary" title="Hungary">Hungary</a><a href="#cite_note-ey-19">[19]</a></td> <td>15% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Flag_of_Jersey.svg/23px-Flag_of_Jersey.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Flag_of_Jersey.svg/35px-Flag_of_Jersey.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Flag_of_Jersey.svg/46px-Flag_of_Jersey.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Jersey" title="Jersey">Jersey</a><a href="#cite_note-ey-19">[19]</a></td> <td>20% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kazakhstan.svg/23px-Flag_of_Kazakhstan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kazakhstan.svg/35px-Flag_of_Kazakhstan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d3/Flag_of_Kazakhstan.svg/46px-Flag_of_Kazakhstan.svg.png 2x" data-file-width="1000" data-file-height="500" /> <a href="/wiki/Kazakhstan" title="Kazakhstan">Kazakhstan</a><a href="#cite_note-ey-19">[19]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/Flag_of_Kurdistan.svg/23px-Flag_of_Kurdistan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/Flag_of_Kurdistan.svg/35px-Flag_of_Kurdistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/35/Flag_of_Kurdistan.svg/45px-Flag_of_Kurdistan.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Kurdistan_Region" title="Kurdistan Region">Kurdistan</a><a href="#cite_note-ey-19">[19]</a></td> <td>5%<a href="#cite_note-25">[c]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Flag_of_Kyrgyzstan.svg/23px-Flag_of_Kyrgyzstan.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Flag_of_Kyrgyzstan.svg/35px-Flag_of_Kyrgyzstan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c7/Flag_of_Kyrgyzstan.svg/46px-Flag_of_Kyrgyzstan.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Kyrgyzstan" title="Kyrgyzstan">Kyrgyzstan</a><a href="#cite_note-26">[23]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Moldova.svg/23px-Flag_of_Moldova.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Moldova.svg/35px-Flag_of_Moldova.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/27/Flag_of_Moldova.svg/46px-Flag_of_Moldova.svg.png 2x" data-file-width="1800" data-file-height="900" /> <a href="/wiki/Moldova" title="Moldova">Moldova</a><a href="#cite_note-ey-19">[19]</a></td> <td>12% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Flag_of_Nauru.svg/23px-Flag_of_Nauru.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Flag_of_Nauru.svg/35px-Flag_of_Nauru.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Flag_of_Nauru.svg/46px-Flag_of_Nauru.svg.png 2x" data-file-width="600" data-file-height="300" /> <a href="/wiki/Nauru" title="Nauru">Nauru</a><a href="#cite_note-27">[24]</a></td> <td>20% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_North_Macedonia.svg/23px-Flag_of_North_Macedonia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_North_Macedonia.svg/35px-Flag_of_North_Macedonia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/79/Flag_of_North_Macedonia.svg/46px-Flag_of_North_Macedonia.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/North_Macedonia" title="North Macedonia">North Macedonia</a><a href="#cite_note-28">[25]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Romania.svg/23px-Flag_of_Romania.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Romania.svg/35px-Flag_of_Romania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Romania.svg/45px-Flag_of_Romania.svg.png 2x" data-file-width="600" data-file-height="400" /> <a href="/wiki/Romania" title="Romania">Romania</a><a href="#cite_note-ey-19">[19]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_South_Ossetia.svg/23px-Flag_of_South_Ossetia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_South_Ossetia.svg/35px-Flag_of_South_Ossetia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/12/Flag_of_South_Ossetia.svg/46px-Flag_of_South_Ossetia.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/South_Ossetia" title="South Ossetia">South Ossetia</a><a href="#cite_note-29">[26]</a></td> <td>12% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Tajikistan.svg/23px-Flag_of_Tajikistan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Tajikistan.svg/35px-Flag_of_Tajikistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d0/Flag_of_Tajikistan.svg/46px-Flag_of_Tajikistan.svg.png 2x" data-file-width="560" data-file-height="280" /> <a href="/wiki/Tajikistan" title="Tajikistan">Tajikistan</a><a href="#cite_note-30">[27]</a></td> <td>12% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Transnistria_%28state%29.svg/23px-Flag_of_Transnistria_%28state%29.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Transnistria_%28state%29.svg/35px-Flag_of_Transnistria_%28state%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Transnistria_%28state%29.svg/46px-Flag_of_Transnistria_%28state%29.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Transnistria" title="Transnistria">Transnistria</a><a href="#cite_note-31">[28]</a></td> <td>15% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Turkmenistan.svg/23px-Flag_of_Turkmenistan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Turkmenistan.svg/35px-Flag_of_Turkmenistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1b/Flag_of_Turkmenistan.svg/45px-Flag_of_Turkmenistan.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Turkmenistan" title="Turkmenistan">Turkmenistan</a><a href="#cite_note-32">[29]</a></td> <td>10% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Ukraine.svg/23px-Flag_of_Ukraine.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Ukraine.svg/35px-Flag_of_Ukraine.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Ukraine.svg/45px-Flag_of_Ukraine.svg.png 2x" data-file-width="1200" data-file-height="800" /> <a href="/wiki/Ukraine" title="Ukraine">Ukraine</a><a href="#cite_note-ey-19">[19]</a></td> <td>19.5%<a href="#cite_note-33">[d]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Uzbekistan.svg/23px-Flag_of_Uzbekistan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Uzbekistan.svg/35px-Flag_of_Uzbekistan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Uzbekistan.svg/46px-Flag_of_Uzbekistan.svg.png 2x" data-file-width="1000" data-file-height="500" /> <a href="/wiki/Uzbekistan" title="Uzbekistan">Uzbekistan</a><a href="#cite_note-ey-19">[19]</a></td> <td>12% </td></tr></tbody></table> <div class="mw-heading mw-heading4"><h4 id="Subnational_jurisdictions">Subnational jurisdictions</h4>[<a href="/w/index.php?title=Flat_tax&action=edit&section=21" title="Edit section: Subnational jurisdictions">edit</a>]</div> The table below lists jurisdictions where personal income is taxed by multiple government levels, and at least one level uses a flat rate. The tax rates listed are those that apply to income from work, except as otherwise noted. Where a range of rates is listed, it means that the flat rate varies by location, not progressive rates. <table class="wikitable sortable nowrap" style="font-size:90%; line-height:1.2"> <tbody><tr> <th>Country or territory</th> <th>National tax rate</th> <th>Subnational jurisdictions</th> <th>Subnational tax rate</th> <th>Subnational jurisdictions</th> <th>Subnational tax rate </th></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/20px-Flag_of_Denmark.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/31px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/40px-Flag_of_Denmark.svg.png 2x" data-file-width="512" data-file-height="387" /> <a href="/wiki/Denmark" title="Denmark">Denmark</a><a href="#cite_note-34">[30]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Municipalities_of_Denmark" title="Municipalities of Denmark">all municipalities</a><a href="#cite_note-36">[e]</a></td> <td>23.4 to 26.3%<a href="#cite_note-church-37">[f]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/21px-Flag_of_the_Faroe_Islands.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/32px-Flag_of_the_Faroe_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/41px-Flag_of_the_Faroe_Islands.svg.png 2x" data-file-width="1100" data-file-height="800" /> <a href="/wiki/Faroe_Islands" title="Faroe Islands">Faroe Islands</a><a href="#cite_note-38">[32]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Municipalities_of_the_Faroe_Islands" title="Municipalities of the Faroe Islands">all municipalities</a></td> <td>16 to 21.5%<a href="#cite_note-church-37">[f]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/23px-Flag_of_Finland.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/35px-Flag_of_Finland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/46px-Flag_of_Finland.svg.png 2x" data-file-width="1800" data-file-height="1100" /> <a href="/wiki/Finland" title="Finland">Finland</a><a href="#cite_note-39">[33]</a><a href="#cite_note-41">[g]</a></td> <td rowspan="2" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Mainland_Finland" title="Mainland Finland">mainland</a> <a href="/wiki/Municipalities_of_Finland" title="Municipalities of Finland">municipalities</a></td> <td>4.7 to 10.9%<a href="#cite_note-church-37">[f]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><a href="/wiki/%C3%85land" title="Åland">Åland</a> <a href="/wiki/Municipalities_of_%C3%85land" title="Municipalities of Åland">municipalities</a></td> <td>17 to 19.7%<a href="#cite_note-church-37">[f]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/23px-Flag_of_Greenland.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/35px-Flag_of_Greenland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/45px-Flag_of_Greenland.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Greenland" title="Greenland">Greenland</a><a href="#cite_note-42">[35]</a></td> <td rowspan="2">10%</td> <td><a href="/wiki/Administrative_divisions_of_Greenland" title="Administrative divisions of Greenland">all municipalities</a></td> <td>26% to 28%</td> <td>joint municipal tax<a href="#cite_note-43">[h]</a></td> <td>6% </td></tr> <tr> <td>unincorporated area<a href="#cite_note-44">[i]</a></td> <td>26%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/21px-Flag_of_Iceland.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/32px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/42px-Flag_of_Iceland.svg.png 2x" data-file-width="1250" data-file-height="900" /> <a href="/wiki/Iceland" title="Iceland">Iceland</a><a href="#cite_note-45">[36]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Municipalities_of_Iceland" title="Municipalities of Iceland">all municipalities</a></td> <td>12.44 to 14.97%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td rowspan="8"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/23px-Flag_of_Italy.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/35px-Flag_of_Italy.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/45px-Flag_of_Italy.svg.png 2x" data-file-width="1500" data-file-height="1000" /> <a href="/wiki/Italy" title="Italy">Italy</a><a href="#cite_note-46">[37]</a><a href="#cite_note-it-47">[38]</a><a href="#cite_note-48">[j]</a></td> <td rowspan="8" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Abruzzo.svg/23px-Flag_of_Abruzzo.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Abruzzo.svg/35px-Flag_of_Abruzzo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/45/Flag_of_Abruzzo.svg/45px-Flag_of_Abruzzo.svg.png 2x" data-file-width="512" data-file-height="341" /> <a href="/wiki/Abruzzo" title="Abruzzo">Abruzzo</a></td> <td>1.73%</td> <td rowspan="8"><a href="/wiki/Comune" title="Comune">most municipalities</a></td> <td rowspan="8">0.08 to 1.2% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/90/Flag_of_Valle_d%27Aosta.svg/23px-Flag_of_Valle_d%27Aosta.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/90/Flag_of_Valle_d%27Aosta.svg/35px-Flag_of_Valle_d%27Aosta.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/90/Flag_of_Valle_d%27Aosta.svg/45px-Flag_of_Valle_d%27Aosta.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Aosta_Valley" title="Aosta Valley">Aosta Valley</a></td> <td>1.23% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8e/Flag_of_Basilicata.svg/23px-Flag_of_Basilicata.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8e/Flag_of_Basilicata.svg/35px-Flag_of_Basilicata.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8e/Flag_of_Basilicata.svg/45px-Flag_of_Basilicata.svg.png 2x" data-file-width="890" data-file-height="593" /> <a href="/wiki/Basilicata" title="Basilicata">Basilicata</a></td> <td>1.23% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Flag_of_Calabria.svg/23px-Flag_of_Calabria.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Flag_of_Calabria.svg/35px-Flag_of_Calabria.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8b/Flag_of_Calabria.svg/45px-Flag_of_Calabria.svg.png 2x" data-file-width="1037" data-file-height="692" /> <a href="/wiki/Calabria" title="Calabria">Calabria</a></td> <td>1.73% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_Sardinia.svg/23px-Flag_of_Sardinia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_Sardinia.svg/35px-Flag_of_Sardinia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/65/Flag_of_Sardinia.svg/45px-Flag_of_Sardinia.svg.png 2x" data-file-width="895" data-file-height="600" /> <a href="/wiki/Sardinia" title="Sardinia">Sardinia</a></td> <td>1.23% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Sicily_%28revised%29.svg/23px-Flag_of_Sicily_%28revised%29.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Sicily_%28revised%29.svg/35px-Flag_of_Sicily_%28revised%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/ba/Flag_of_Sicily_%28revised%29.svg/46px-Flag_of_Sicily_%28revised%29.svg.png 2x" data-file-width="800" data-file-height="530" /> <a href="/wiki/Sicily" title="Sicily">Sicily</a></td> <td>1.23% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d5/Flag_of_Veneto.svg/23px-Flag_of_Veneto.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d5/Flag_of_Veneto.svg/35px-Flag_of_Veneto.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d5/Flag_of_Veneto.svg/45px-Flag_of_Veneto.svg.png 2x" data-file-width="1163" data-file-height="776" /> <a href="/wiki/Veneto" title="Veneto">Veneto</a></td> <td>1.23% </td></tr> <tr> <td><a href="/wiki/Regions_of_Italy" title="Regions of Italy">other regions</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/23px-Flag_of_Japan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/35px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/45px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Japan" title="Japan">Japan</a><a href="#cite_note-49">[39]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Prefectures_of_Japan" title="Prefectures of Japan">all prefectures</a></td> <td>4%</td> <td><a href="/wiki/Municipalities_of_Japan" title="Municipalities of Japan">all municipalities</a></td> <td>6% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/21px-Flag_of_Norway.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/32px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/41px-Flag_of_Norway.svg.png 2x" data-file-width="512" data-file-height="372" /> <a href="/wiki/Norway" title="Norway">Norway</a><a href="#cite_note-50">[40]</a><a href="#cite_note-52">[k]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Counties_of_Norway" title="Counties of Norway">all counties</a></td> <td>2.65%</td> <td><a href="/wiki/List_of_municipalities_of_Norway" title="List of municipalities of Norway">all municipalities</a></td> <td>12.75% </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/23px-Flag_of_Sweden.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/35px-Flag_of_Sweden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/46px-Flag_of_Sweden.svg.png 2x" data-file-width="1600" data-file-height="1000" /> <a href="/wiki/Sweden" title="Sweden">Sweden</a><a href="#cite_note-ey-19">[19]</a><a href="#cite_note-se-53">[42]</a><a href="#cite_note-54">[l]</a></td> <td rowspan="2">20%</td> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ee/Gotland_vapen.svg/12px-Gotland_vapen.svg.png" decoding="async" width="12" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ee/Gotland_vapen.svg/19px-Gotland_vapen.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ee/Gotland_vapen.svg/25px-Gotland_vapen.svg.png 2x" data-file-width="251" data-file-height="304" /> <a href="/wiki/Gotland_County" title="Gotland County">Gotland County</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td><a href="/wiki/Gotland_Municipality" class="mw-redirect" title="Gotland Municipality">Gotland Municipality</a></td> <td>33.6% </td></tr> <tr> <td><a href="/wiki/Counties_of_Sweden" title="Counties of Sweden">other counties</a></td> <td>10.83 to 12.38%</td> <td><a href="/wiki/Municipalities_of_Sweden" title="Municipalities of Sweden">all municipalities</a></td> <td>16.6 to 23.8% </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/16px-Flag_of_Switzerland_%28Pantone%29.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/24px-Flag_of_Switzerland_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/32px-Flag_of_Switzerland_%28Pantone%29.svg.png 2x" data-file-width="512" data-file-height="512" />  <a href="/wiki/Switzerland" title="Switzerland">Switzerland</a><a href="#cite_note-56">[m]</a></td> <td rowspan="2" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/76/Flag_of_Canton_of_Obwalden.svg/15px-Flag_of_Canton_of_Obwalden.svg.png" decoding="async" width="15" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/76/Flag_of_Canton_of_Obwalden.svg/23px-Flag_of_Canton_of_Obwalden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/76/Flag_of_Canton_of_Obwalden.svg/30px-Flag_of_Canton_of_Obwalden.svg.png 2x" data-file-width="500" data-file-height="500" /> <a href="/wiki/Obwalden" title="Obwalden">Obwalden</a><a href="#cite_note-57">[44]</a><a href="#cite_note-58">[45]</a></td> <td>5.85%</td> <td><a href="/wiki/Obwalden" title="Obwalden">all municipalities</a></td> <td>6.948 to 9.45%<a href="#cite_note-church-37">[f]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ca/Flag_of_Canton_of_Uri.svg/15px-Flag_of_Canton_of_Uri.svg.png" decoding="async" width="15" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ca/Flag_of_Canton_of_Uri.svg/23px-Flag_of_Canton_of_Uri.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ca/Flag_of_Canton_of_Uri.svg/30px-Flag_of_Canton_of_Uri.svg.png 2x" data-file-width="470" data-file-height="471" /> <a href="/wiki/Canton_of_Uri" title="Canton of Uri">Uri</a><a href="#cite_note-59">[46]</a></td> <td>7.1%</td> <td><a href="/wiki/Municipalities_of_the_canton_of_Uri" title="Municipalities of the canton of Uri">all municipalities</a></td> <td>6.39 to 8.307%<a href="#cite_note-church-37">[f]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a><a href="#cite_note-62">[n]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/dc/Flag_of_Wales.svg/23px-Flag_of_Wales.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/dc/Flag_of_Wales.svg/35px-Flag_of_Wales.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/dc/Flag_of_Wales.svg/46px-Flag_of_Wales.svg.png 2x" data-file-width="800" data-file-height="480" /> <a href="/wiki/Wales" title="Wales">Wales</a><a href="#cite_note-gbw-60">[47]</a></td> <td>10%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td rowspan="30"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /> <a href="/wiki/United_States" title="United States">United States</a><a href="#cite_note-63">[o]</a></td> <td rowspan="30" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Alabama.svg/23px-Flag_of_Alabama.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Alabama.svg/35px-Flag_of_Alabama.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5c/Flag_of_Alabama.svg/45px-Flag_of_Alabama.svg.png 2x" data-file-width="600" data-file-height="400" /> <a href="/wiki/Alabama" title="Alabama">Alabama</a><a href="#cite_note-65">[p]</a></td> <td rowspan="2" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Macon_County,_Alabama" title="Macon County, Alabama">Macon County</a><a href="#cite_note-us-al-66">[50]</a></td> <td>1% </td></tr> <tr> <td><a href="/wiki/List_of_cities_and_towns_in_Alabama" class="mw-redirect" title="List of cities and towns in Alabama">some municipalities</a><a href="#cite_note-us-al-66">[50]</a><a href="#cite_note-67">[51]</a></td> <td>0.5 to 3% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/Flag_of_Arizona.svg/23px-Flag_of_Arizona.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/Flag_of_Arizona.svg/35px-Flag_of_Arizona.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9d/Flag_of_Arizona.svg/45px-Flag_of_Arizona.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Arizona" title="Arizona">Arizona</a><a href="#cite_note-68">[52]</a></td> <td>2.5%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/46/Flag_of_Colorado.svg/23px-Flag_of_Colorado.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/46/Flag_of_Colorado.svg/35px-Flag_of_Colorado.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/46/Flag_of_Colorado.svg/45px-Flag_of_Colorado.svg.png 2x" data-file-width="1800" data-file-height="1200" /> <a href="/wiki/Colorado" title="Colorado">Colorado</a><a href="#cite_note-69">[53]</a></td> <td>4.4%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Flag_of_Delaware.svg/23px-Flag_of_Delaware.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Flag_of_Delaware.svg/35px-Flag_of_Delaware.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c6/Flag_of_Delaware.svg/45px-Flag_of_Delaware.svg.png 2x" data-file-width="600" data-file-height="400" /> <a href="/wiki/Delaware" title="Delaware">Delaware</a><a href="#cite_note-most-70">[q]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Wilmington,_Delaware" title="Wilmington, Delaware">Wilmington</a><a href="#cite_note-71">[54]</a></td> <td>1.25% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_the_State_of_Georgia.svg/23px-Flag_of_the_State_of_Georgia.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_the_State_of_Georgia.svg/35px-Flag_of_the_State_of_Georgia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_the_State_of_Georgia.svg/46px-Flag_of_the_State_of_Georgia.svg.png 2x" data-file-width="960" data-file-height="600" /> <a href="/wiki/Georgia_(U.S._state)" title="Georgia (U.S. state)">Georgia</a><a href="#cite_note-72">[55]</a></td> <td>5.39%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Idaho.svg/19px-Flag_of_Idaho.svg.png" decoding="async" width="19" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Idaho.svg/29px-Flag_of_Idaho.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a4/Flag_of_Idaho.svg/38px-Flag_of_Idaho.svg.png 2x" data-file-width="3168" data-file-height="2496" /> <a href="/wiki/Idaho" title="Idaho">Idaho</a><a href="#cite_note-73">[56]</a></td> <td>5.695%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Illinois.svg/23px-Flag_of_Illinois.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Illinois.svg/35px-Flag_of_Illinois.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/01/Flag_of_Illinois.svg/46px-Flag_of_Illinois.svg.png 2x" data-file-width="500" data-file-height="300" /> <a href="/wiki/Illinois" title="Illinois">Illinois</a><a href="#cite_note-74">[57]</a></td> <td>4.95%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/ac/Flag_of_Indiana.svg/23px-Flag_of_Indiana.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/ac/Flag_of_Indiana.svg/35px-Flag_of_Indiana.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/ac/Flag_of_Indiana.svg/45px-Flag_of_Indiana.svg.png 2x" data-file-width="750" data-file-height="500" /> <a href="/wiki/Indiana" title="Indiana">Indiana</a><a href="#cite_note-75">[58]</a></td> <td>3%</td> <td><a href="/wiki/List_of_counties_in_Indiana" title="List of counties in Indiana">all counties</a></td> <td>0.5 to 3% </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Flag_of_Iowa.svg/23px-Flag_of_Iowa.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Flag_of_Iowa.svg/35px-Flag_of_Iowa.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Flag_of_Iowa.svg/45px-Flag_of_Iowa.svg.png 2x" data-file-width="714" data-file-height="477" /> <a href="/wiki/Iowa" title="Iowa">Iowa</a><a href="#cite_note-76">[59]</a><a href="#cite_note-78">[r]</a></td> <td rowspan="2">3.8%</td> <td><a href="/wiki/List_of_counties_in_Iowa" title="List of counties in Iowa">some counties</a><a href="#cite_note-us-ia-77">[60]</a></td> <td>0.038% </td></tr> <tr> <td><a href="/wiki/List_of_school_districts_in_Iowa" title="List of school districts in Iowa">most school districts</a><a href="#cite_note-us-ia-77">[60]</a></td> <td>0.038 to 0.76% </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Kansas.svg/23px-Flag_of_Kansas.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Kansas.svg/35px-Flag_of_Kansas.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Flag_of_Kansas.svg/46px-Flag_of_Kansas.svg.png 2x" data-file-width="500" data-file-height="300" /> <a href="/wiki/Kansas" title="Kansas">Kansas</a><a href="#cite_note-80">[s]</a></td> <td rowspan="2" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/List_of_counties_in_Kansas" title="List of counties in Kansas">some counties</a><a href="#cite_note-us-ks-79">[61]</a></td> <td>0.75%<a href="#cite_note-interest-81">[t]</a> </td></tr> <tr> <td><a href="/wiki/Lists_of_places_in_Kansas" title="Lists of places in Kansas">some municipalities</a><a href="#cite_note-us-ks-79">[61]</a></td> <td>0.125 to 2.25%<a href="#cite_note-interest-81">[t]</a> </td></tr> <tr> <td rowspan="3"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8d/Flag_of_Kentucky.svg/23px-Flag_of_Kentucky.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8d/Flag_of_Kentucky.svg/35px-Flag_of_Kentucky.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8d/Flag_of_Kentucky.svg/46px-Flag_of_Kentucky.svg.png 2x" data-file-width="950" data-file-height="500" /> <a href="/wiki/Kentucky" title="Kentucky">Kentucky</a><a href="#cite_note-82">[62]</a><a href="#cite_note-84">[u]</a></td> <td rowspan="3">4%</td> <td><a href="/wiki/List_of_counties_in_Kentucky" title="List of counties in Kentucky">most counties</a><a href="#cite_note-us-ky-83">[63]</a></td> <td>0.45 to 2.25% </td></tr> <tr> <td><a href="/wiki/List_of_cities_in_Kentucky" title="List of cities in Kentucky">some municipalities</a><a href="#cite_note-us-ky-83">[63]</a></td> <td>0.5 to 2.5% </td></tr> <tr> <td><a href="/wiki/List_of_school_districts_in_Kentucky" title="List of school districts in Kentucky">some school districts</a><a href="#cite_note-us-ky-83">[63]</a></td> <td>0.5 to 0.75% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Flag_of_Louisiana.svg/23px-Flag_of_Louisiana.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Flag_of_Louisiana.svg/35px-Flag_of_Louisiana.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Flag_of_Louisiana.svg/46px-Flag_of_Louisiana.svg.png 2x" data-file-width="7040" data-file-height="4556" /> <a href="/wiki/Louisiana" title="Louisiana">Louisiana</a><a href="#cite_note-85">[64]</a></td> <td>3%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_Maryland.svg/23px-Flag_of_Maryland.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_Maryland.svg/35px-Flag_of_Maryland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a0/Flag_of_Maryland.svg/45px-Flag_of_Maryland.svg.png 2x" data-file-width="750" data-file-height="500" /> <a href="/wiki/Maryland" title="Maryland">Maryland</a><a href="#cite_note-87">[w]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/List_of_counties_in_Maryland" title="List of counties in Maryland">most counties</a><a href="#cite_note-baltimore-86">[v]</a><a href="#cite_note-88">[65]</a></td> <td>2.25 to 3.2% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b5/Flag_of_Michigan.svg/23px-Flag_of_Michigan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b5/Flag_of_Michigan.svg/35px-Flag_of_Michigan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b5/Flag_of_Michigan.svg/45px-Flag_of_Michigan.svg.png 2x" data-file-width="685" data-file-height="457" /> <a href="/wiki/Michigan" title="Michigan">Michigan</a><a href="#cite_note-89">[66]</a><a href="#cite_note-most-70">[q]</a></td> <td>4.25%</td> <td><a href="/wiki/List_of_municipalities_in_Michigan" title="List of municipalities in Michigan">some municipalities</a><a href="#cite_note-90">[67]</a></td> <td>1 to 2.4% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_Mississippi.svg/23px-Flag_of_Mississippi.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_Mississippi.svg/35px-Flag_of_Mississippi.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_Mississippi.svg/46px-Flag_of_Mississippi.svg.png 2x" data-file-width="1200" data-file-height="720" /> <a href="/wiki/Mississippi" title="Mississippi">Mississippi</a><a href="#cite_note-91">[68]</a></td> <td>4.4%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5a/Flag_of_Missouri.svg/23px-Flag_of_Missouri.svg.png" decoding="async" width="23" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5a/Flag_of_Missouri.svg/35px-Flag_of_Missouri.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5a/Flag_of_Missouri.svg/46px-Flag_of_Missouri.svg.png 2x" data-file-width="2400" data-file-height="1400" /> <a href="/wiki/Missouri" title="Missouri">Missouri</a><a href="#cite_note-most-70">[q]</a></td> <td rowspan="2" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Kansas_City,_Missouri" title="Kansas City, Missouri">Kansas City</a><a href="#cite_note-92">[69]</a></td> <td>1% </td></tr> <tr> <td><a href="/wiki/St._Louis" title="St. Louis">Saint Louis</a><a href="#cite_note-93">[70]</a></td> <td>1% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bb/Flag_of_North_Carolina.svg/23px-Flag_of_North_Carolina.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bb/Flag_of_North_Carolina.svg/35px-Flag_of_North_Carolina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bb/Flag_of_North_Carolina.svg/45px-Flag_of_North_Carolina.svg.png 2x" data-file-width="750" data-file-height="500" /> <a href="/wiki/North_Carolina" title="North Carolina">North Carolina</a><a href="#cite_note-94">[71]</a></td> <td>4.25%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Ohio.svg/25px-Flag_of_Ohio.svg.png" decoding="async" width="25" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Ohio.svg/38px-Flag_of_Ohio.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Ohio.svg/50px-Flag_of_Ohio.svg.png 2x" data-file-width="520" data-file-height="320" /> <a href="/wiki/Ohio" title="Ohio">Ohio</a><a href="#cite_note-97">[x]</a></td> <td rowspan="2" data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/List_of_municipalities_in_Ohio" title="List of municipalities in Ohio">most municipalities</a><a href="#cite_note-us-oh-muni-95">[72]</a></td> <td>0.45 to 3% </td></tr> <tr> <td><a href="/wiki/List_of_school_districts_in_Ohio" title="List of school districts in Ohio">some school districts</a><a href="#cite_note-us-oh-sd-96">[73]</a></td> <td>0.25 to 2% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Oregon.svg/23px-Flag_of_Oregon.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Oregon.svg/35px-Flag_of_Oregon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b9/Flag_of_Oregon.svg/45px-Flag_of_Oregon.svg.png 2x" data-file-width="768" data-file-height="512" /> <a href="/wiki/Oregon" title="Oregon">Oregon</a><a href="#cite_note-99">[y]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">progressive</td> <td><a href="/wiki/Metro_(Oregon_regional_government)" title="Metro (Oregon regional government)">Portland Metro</a><a href="#cite_note-us-or-98">[74]</a></td> <td>1% </td></tr> <tr> <td rowspan="2"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Flag_of_Pennsylvania.svg/21px-Flag_of_Pennsylvania.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Flag_of_Pennsylvania.svg/32px-Flag_of_Pennsylvania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f7/Flag_of_Pennsylvania.svg/41px-Flag_of_Pennsylvania.svg.png 2x" data-file-width="740" data-file-height="540" /> <a href="/wiki/Pennsylvania" title="Pennsylvania">Pennsylvania</a><a href="#cite_note-100">[75]</a><a href="#cite_note-102">[z]</a></td> <td rowspan="2">3.07%</td> <td><a href="/wiki/List_of_municipalities_in_Pennsylvania" title="List of municipalities in Pennsylvania">most municipalities</a><a href="#cite_note-us-pa-101">[76]</a></td> <td>0.312 to 3.75% </td></tr> <tr> <td><a href="/wiki/List_of_school_districts_in_Pennsylvania" title="List of school districts in Pennsylvania">most school districts</a><a href="#cite_note-us-pa-101">[76]</a></td> <td>0.5 to 2.05% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Flag_of_Utah.svg/23px-Flag_of_Utah.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Flag_of_Utah.svg/35px-Flag_of_Utah.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f6/Flag_of_Utah.svg/46px-Flag_of_Utah.svg.png 2x" data-file-width="720" data-file-height="432" /> <a href="/wiki/Utah" title="Utah">Utah</a><a href="#cite_note-103">[77]</a></td> <td>4.55%</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/54/Flag_of_Washington.svg/23px-Flag_of_Washington.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/54/Flag_of_Washington.svg/35px-Flag_of_Washington.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/54/Flag_of_Washington.svg/46px-Flag_of_Washington.svg.png 2x" data-file-width="1106" data-file-height="658" /> <a href="/wiki/Washington_(state)" title="Washington (state)">Washington</a><a href="#cite_note-104">[78]</a></td> <td>7%<a href="#cite_note-105">[aa]</a></td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">—</td> <td data-sort-value="" style="background: var(--background-color-interactive, #ececec); color: var(--color-base, inherit); vertical-align: middle; text-align: center;" class="table-na">— </td></tr></tbody></table> <div class="mw-heading mw-heading4"><h4 id="Jurisdictions_without_permanent_population">Jurisdictions without permanent population</h4>[<a href="/w/index.php?title=Flat_tax&action=edit&section=22" title="Edit section: Jurisdictions without permanent population">edit</a>]</div> Despite not having a permanent population, some jurisdictions tax the local income of temporary workers, using a flat rate. <table class="wikitable sortable nowrap" style="line-height:1.2"> <tbody><tr> <th>Jurisdiction</th> <th>Tax rate </th></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_the_British_Antarctic_Territory.svg/23px-Flag_of_the_British_Antarctic_Territory.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_the_British_Antarctic_Territory.svg/35px-Flag_of_the_British_Antarctic_Territory.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Flag_of_the_British_Antarctic_Territory.svg/46px-Flag_of_the_British_Antarctic_Territory.svg.png 2x" data-file-width="1000" data-file-height="500" /> <a href="/wiki/British_Antarctic_Territory" title="British Antarctic Territory">British Antarctic Territory</a><a href="#cite_note-106">[79]</a></td> <td>7% </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a7/Flag_of_the_French_Southern_and_Antarctic_Lands.svg/23px-Flag_of_the_French_Southern_and_Antarctic_Lands.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a7/Flag_of_the_French_Southern_and_Antarctic_Lands.svg/35px-Flag_of_the_French_Southern_and_Antarctic_Lands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a7/Flag_of_the_French_Southern_and_Antarctic_Lands.svg/45px-Flag_of_the_French_Southern_and_Antarctic_Lands.svg.png 2x" data-file-width="425" data-file-height="283" /> <a href="/wiki/French_Southern_and_Antarctic_Lands" title="French Southern and Antarctic Lands">French Southern and Antarctic Lands</a><a href="#cite_note-tf-107">[80]</a></td> <td>9%<a href="#cite_note-108">[ab]</a> </td></tr> <tr> <td><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg/23px-Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg/35px-Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/ed/Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg/46px-Flag_of_South_Georgia_and_the_South_Sandwich_Islands.svg.png 2x" data-file-width="750" data-file-height="375" /> <a href="/wiki/South_Georgia_and_the_South_Sandwich_Islands" title="South Georgia and the South Sandwich Islands">South Georgia and the South Sandwich Islands</a><a href="#cite_note-109">[81]</a></td> <td>7% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Jurisdictions_reputed_to_have_a_flat_tax">Jurisdictions reputed to have a flat tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=23" title="Edit section: Jurisdictions reputed to have a flat tax">edit</a>]</div> <ul><li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Anguilla.svg/23px-Flag_of_Anguilla.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Anguilla.svg/35px-Flag_of_Anguilla.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b4/Flag_of_Anguilla.svg/46px-Flag_of_Anguilla.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Anguilla" title="Anguilla">Anguilla</a> does not have a general income tax,<a href="#cite_note-110">[82]</a> but it imposes a "Universal Social Levy" on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. Each portion has a flat rate of 3%.<a href="#cite_note-111">[83]</a> This tax is in addition to a mandatory contribution to social security.<a href="#cite_note-112">[84]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Flag_of_Azerbaijan.svg/23px-Flag_of_Azerbaijan.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Flag_of_Azerbaijan.svg/35px-Flag_of_Azerbaijan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/dd/Flag_of_Azerbaijan.svg/46px-Flag_of_Azerbaijan.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Azerbaijan" title="Azerbaijan">Azerbaijan</a> imposes progressive tax rates of 14% and 25% on income from employment in the oil and gas and public sectors, but a flat tax rate of 14% on income from employment in other sectors and on investment income. It also imposes a flat tax rate of 20% on business income.<a href="#cite_note-ey-19">[19]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_the_British_Virgin_Islands.svg/23px-Flag_of_the_British_Virgin_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_the_British_Virgin_Islands.svg/35px-Flag_of_the_British_Virgin_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/42/Flag_of_the_British_Virgin_Islands.svg/46px-Flag_of_the_British_Virgin_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/British_Virgin_Islands" title="British Virgin Islands">The British Virgin Islands</a> do not have a general income tax,<a href="#cite_note-113">[85]</a> but impose a payroll tax on salaries, composed of a portion paid by the employer and another paid by the employee through withholding. The employee portion has a flat rate of 8%.<a href="#cite_note-114">[86]</a> This tax is in addition to mandatory contributions to social security and national health insurance.<a href="#cite_note-115">[87]</a><a href="#cite_note-116">[88]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0d/Flag_of_Saudi_Arabia.svg/23px-Flag_of_Saudi_Arabia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0d/Flag_of_Saudi_Arabia.svg/35px-Flag_of_Saudi_Arabia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0d/Flag_of_Saudi_Arabia.svg/45px-Flag_of_Saudi_Arabia.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Saudi_Arabia" title="Saudi Arabia">Saudi Arabia</a> does not have a general income tax, but it imposes <a href="/wiki/Zakat" title="Zakat">zakat</a> (wealth tax) on the business assets of residents who are nationals of <a href="/wiki/Gulf_Cooperation_Council" title="Gulf Cooperation Council">GCC</a> countries, and income tax on the business income of residents who are not nationals of GCC countries and of nonresidents. Zakat has a flat rate of 2.5%, and income tax has a flat rate of 20%.<a href="#cite_note-ey-19">[19]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/23px-Flag_of_the_United_Arab_Emirates.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/35px-Flag_of_the_United_Arab_Emirates.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/46px-Flag_of_the_United_Arab_Emirates.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">The United Arab Emirates</a> do not have a general income tax, but tax business income exceeding a threshold at a flat rate of 9%.<a href="#cite_note-117">[89]</a></li></ul> <div class="mw-heading mw-heading3"><h3 id="Jurisdictions_that_had_a_flat_tax">Jurisdictions that had a flat tax</h3>[<a href="/w/index.php?title=Flat_tax&action=edit&section=24" title="Edit section: Jurisdictions that had a flat tax">edit</a>]</div> <ul><li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Flag_of_Albania.svg/21px-Flag_of_Albania.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/36/Flag_of_Albania.svg/32px-Flag_of_Albania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/36/Flag_of_Albania.svg/42px-Flag_of_Albania.svg.png 2x" data-file-width="700" data-file-height="500" /> <a href="/wiki/Albania" title="Albania">Albania</a> introduced a flat tax of 10% on personal income in 2008, and replaced it with two rates of 13% and 23% in 2014.<a href="#cite_note-118">[90]</a><a href="#cite_note-119">[91]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3d/Flag_of_Artsakh.svg/23px-Flag_of_Artsakh.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3d/Flag_of_Artsakh.svg/35px-Flag_of_Artsakh.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3d/Flag_of_Artsakh.svg/46px-Flag_of_Artsakh.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Republic_of_Artsakh" title="Republic of Artsakh">Artsakh</a> introduced a flat tax of 21% on personal income in 2014, reduced to 20% in 2019, 15% in 2021, 14% in 2022, and 13% in 2023.<a href="#cite_note-120">[92]</a><a href="#cite_note-121">[93]</a><a href="#cite_note-122">[94]</a> In 2024, the country was dissolved and reintegrated into Azerbaijan.</li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/85/Flag_of_Belarus.svg/23px-Flag_of_Belarus.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/85/Flag_of_Belarus.svg/35px-Flag_of_Belarus.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/85/Flag_of_Belarus.svg/46px-Flag_of_Belarus.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Belarus" title="Belarus">Belarus</a> introduced a flat tax of 12% on personal income in 2009,<a href="#cite_note-123">[95]</a> increased to 13% in 2015.<a href="#cite_note-124">[96]</a> It introduced a second higher rate of 25% in 2024.<a href="#cite_note-125">[97]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/23px-Flag_of_the_Czech_Republic.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/35px-Flag_of_the_Czech_Republic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_Czech_Republic.svg/45px-Flag_of_the_Czech_Republic.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Czech_Republic" title="Czech Republic">Czech Republic</a> introduced a flat tax of 15% on personal income in 2008. However, this tax also applied to employer contributions to social security and health insurance, for an effective tax rate of about 20% on income from work up to the contribution limit.<a href="#cite_note-126">[98]</a> In 2013, a tax of 7% was added to income from work above the contribution limit, for an effective second rate of 22%.<a href="#cite_note-127">[99]</a> In 2021, the tax rates became 15 and 23%, both applying to all types of income and no longer to employer contributions.<a href="#cite_note-128">[100]</a><a href="#cite_note-129">[101]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Grenada.svg/23px-Flag_of_Grenada.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Grenada.svg/35px-Flag_of_Grenada.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Grenada.svg/46px-Flag_of_Grenada.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Grenada" title="Grenada">Grenada</a> had a flat tax of 30% on personal income until 2014, when it introduced a second lower rate of 15%.<a href="#cite_note-130">[102]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_Guyana.svg/23px-Flag_of_Guyana.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_Guyana.svg/35px-Flag_of_Guyana.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_Guyana.svg/46px-Flag_of_Guyana.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Guyana" title="Guyana">Guyana</a> had a flat tax of 30% on personal income until 2017, when it replaced it with progressive rates of 28% and 40%.<a href="#cite_note-131">[103]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Flag_of_Hong_Kong.svg/23px-Flag_of_Hong_Kong.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Flag_of_Hong_Kong.svg/35px-Flag_of_Hong_Kong.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/5b/Flag_of_Hong_Kong.svg/45px-Flag_of_Hong_Kong.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Hong_Kong" title="Hong Kong">Hong Kong</a> introduced a standard tax of 10% on personal income in 1947, as a maximum alternative to progressive rates. The standard rate was increased to 12.5% in 1950, 15% in 1966, and had temporary increases up to 17% in 1984–1989 and up to 16% in 2003–2008. In 2024, it introduced a second higher rate of 16% in the standard tax.<a href="#cite_note-132">[104]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/21px-Flag_of_Iceland.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/32px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/42px-Flag_of_Iceland.svg.png 2x" data-file-width="1250" data-file-height="900" /> <a href="/wiki/Iceland" title="Iceland">Iceland</a> introduced a national flat tax on personal income in 2007, at a rate of 22.75%. With the additional municipal tax, which was already flat, the total tax rate was up to 36%.<a href="#cite_note-133">[105]</a> In 2010, Iceland replaced its national flat tax with progressive rates of 24.1% to 33%. With the additional municipal tax, which remained flat, the top rate became 46.28%.<a href="#cite_note-134">[106]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Jamaica.svg/23px-Flag_of_Jamaica.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Jamaica.svg/35px-Flag_of_Jamaica.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Flag_of_Jamaica.svg/46px-Flag_of_Jamaica.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Jamaica" title="Jamaica">Jamaica</a> had a flat tax of 25% on personal income until 2010, when it introduced additional higher rates of 27.5% and 33%. It restored the flat tax of 25% in 2011, and introduced a second higher rate of 30% in 2016.<a href="#cite_note-135">[107]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/23px-Flag_of_Latvia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/35px-Flag_of_Latvia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/84/Flag_of_Latvia.svg/46px-Flag_of_Latvia.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Latvia" title="Latvia">Latvia</a> introduced a flat tax of 25% on personal income in 1997.<a href="#cite_note-4liberty-136">[108]</a> The rate was changed to 23% in 2009, 26% in 2010, 25% in 2011, 24% in 2013, and 23% in 2015.<a href="#cite_note-137">[109]</a> In 2018, Latvia replaced its flat tax with progressive rates of 20%, 23% and 31.4%.<a href="#cite_note-138">[110]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Lithuania.svg/23px-Flag_of_Lithuania.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Lithuania.svg/35px-Flag_of_Lithuania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/11/Flag_of_Lithuania.svg/46px-Flag_of_Lithuania.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Lithuania" title="Lithuania">Lithuania</a> introduced a flat tax of 33% on personal income in 1995.<a href="#cite_note-4liberty-136">[108]</a> The rate was changed to 27% in 2006, 24% in 2008, and 15% in 2009. In 2019, Lithuania replaced its flat tax with progressive rates of 20% and 27%. In 2020, the second rate was increased to 32%.<a href="#cite_note-139">[111]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Madagascar.svg/23px-Flag_of_Madagascar.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Madagascar.svg/35px-Flag_of_Madagascar.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Madagascar.svg/45px-Flag_of_Madagascar.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Madagascar" title="Madagascar">Madagascar</a> had a flat tax of 20% on personal income until 2021, when it introduced additional lower rates of 5, 10 and 15%.<a href="#cite_note-140">[112]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Mauritius.svg/23px-Flag_of_Mauritius.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Mauritius.svg/35px-Flag_of_Mauritius.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/77/Flag_of_Mauritius.svg/45px-Flag_of_Mauritius.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Mauritius" title="Mauritius">Mauritius</a> introduced a flat tax rate of 15% on personal income in 2009.<a href="#cite_note-141">[113]</a> In 2017, it introduced an additional "solidarity levy" of 5% on high income, for a combined top rate of 20%.<a href="#cite_note-142">[114]</a> In 2018, it introduced an additional lower rate of 10%.<a href="#cite_note-143">[115]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Mongolia.svg/23px-Flag_of_Mongolia.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Mongolia.svg/35px-Flag_of_Mongolia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Flag_of_Mongolia.svg/46px-Flag_of_Mongolia.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Mongolia" title="Mongolia">Mongolia</a> had a flat tax of 10% on personal income until 2023, when it introduced additional higher rates of 15 and 20%.<a href="#cite_note-144">[116]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Montenegro.svg/23px-Flag_of_Montenegro.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Montenegro.svg/35px-Flag_of_Montenegro.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Montenegro.svg/46px-Flag_of_Montenegro.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Montenegro" title="Montenegro">Montenegro</a> introduced a flat tax of 15% on personal income in 2007, reduced to 12% in 2009 and 9% in 2010. It introduced a second higher rate of 15% in 2013, reduced to 13% in 2015, 11% in 2016, and eliminated in 2020, thus returning to a flat tax of 9%.<a href="#cite_note-145">[117]</a> It reintroduced a second higher rate of 15% in 2022.<a href="#cite_note-146">[118]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/23px-Flag_of_Russia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/35px-Flag_of_Russia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/45px-Flag_of_Russia.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Russia" title="Russia">Russia</a> introduced a flat tax of 13% on personal income in 2001, and a second higher rate of 15% in 2021.<a href="#cite_note-147">[119]</a><a href="#cite_note-ru-13">[13]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Saint_Helena.svg/23px-Flag_of_Saint_Helena.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Saint_Helena.svg/35px-Flag_of_Saint_Helena.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Saint_Helena.svg/46px-Flag_of_Saint_Helena.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Saint_Helena" title="Saint Helena">Saint Helena</a> introduced a flat tax of 25% on personal income in 2012, and replaced it with two rates of 26% and 31% in 2015.<a href="#cite_note-148">[120]</a><a href="#cite_note-149">[121]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Seychelles.svg/23px-Flag_of_Seychelles.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Seychelles.svg/35px-Flag_of_Seychelles.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Seychelles.svg/46px-Flag_of_Seychelles.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Seychelles" title="Seychelles">Seychelles</a> had a flat tax of 15% on personal income until 2018, when it introduced additional higher rates of 20% and 30%.<a href="#cite_note-150">[122]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/23px-Flag_of_Slovakia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/35px-Flag_of_Slovakia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Flag_of_Slovakia.svg/45px-Flag_of_Slovakia.svg.png 2x" data-file-width="900" data-file-height="600" /> <a href="/wiki/Slovakia" title="Slovakia">Slovakia</a> introduced a flat tax of 19% on personal income in 2004, and a second higher rate of 25% in 2013.<a href="#cite_note-151">[123]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Trinidad_and_Tobago.svg/23px-Flag_of_Trinidad_and_Tobago.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Trinidad_and_Tobago.svg/35px-Flag_of_Trinidad_and_Tobago.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/64/Flag_of_Trinidad_and_Tobago.svg/46px-Flag_of_Trinidad_and_Tobago.svg.png 2x" data-file-width="800" data-file-height="480" /> <a href="/wiki/Trinidad_and_Tobago" title="Trinidad and Tobago">Trinidad and Tobago</a> had a flat tax of 25% on personal income until 2017, when it introduced a second higher rate of 30%.<a href="#cite_note-152">[124]</a></li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tuvalu.svg/23px-Flag_of_Tuvalu.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tuvalu.svg/35px-Flag_of_Tuvalu.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Flag_of_Tuvalu.svg/46px-Flag_of_Tuvalu.svg.png 2x" data-file-width="1200" data-file-height="600" /> <a href="/wiki/Tuvalu" title="Tuvalu">Tuvalu</a> had a flat tax of 30% on personal income until 2009, when it introduced a second lower rate of 15%.<a href="#cite_note-153">[125]</a><a href="#cite_note-154">[126]</a></li></ul> <div class="mw-heading mw-heading4"><h4 id="Subnational_jurisdictions_2">Subnational jurisdictions</h4>[<a href="/w/index.php?title=Flat_tax&action=edit&section=25" title="Edit section: Subnational jurisdictions">edit</a>]</div> <ul><li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Flag_of_Alberta.svg/23px-Flag_of_Alberta.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Flag_of_Alberta.svg/35px-Flag_of_Alberta.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f5/Flag_of_Alberta.svg/46px-Flag_of_Alberta.svg.png 2x" data-file-width="1000" data-file-height="500" /> <a href="/wiki/Alberta" title="Alberta">Alberta</a> introduced a flat tax of 10% on personal income in 2001, and additional higher rates of 12, 13, 14 and 15% in 2016.<a href="#cite_note-155">[127]</a> This flat tax was in addition to the progressive rates imposed by the federal government of <a href="/wiki/Canada" title="Canada">Canada</a>.</li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Flag_of_Massachusetts.svg/23px-Flag_of_Massachusetts.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Flag_of_Massachusetts.svg/35px-Flag_of_Massachusetts.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f2/Flag_of_Massachusetts.svg/46px-Flag_of_Massachusetts.svg.png 2x" data-file-width="1500" data-file-height="900" /> <a href="/wiki/Massachusetts" title="Massachusetts">Massachusetts</a> introduced a flat tax of on personal income in 1917. The general rate was initially 1.5% and was changed many times, reaching a maximum of 6.25% in 1990 and 5% in 2020. Different flat rates applied to some types of investment income.<a href="#cite_note-156">[128]</a> In 2023, the state introduced a surtax of 4% on higher income, thus ending its flat tax system.<a href="#cite_note-157">[129]</a> During its existence, this flat tax was in addition to the progressive rates imposed by the federal government of the <a href="/wiki/United_States" title="United States">United States</a>.</li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/Flag_of_New_Hampshire.svg/23px-Flag_of_New_Hampshire.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/28/Flag_of_New_Hampshire.svg/35px-Flag_of_New_Hampshire.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/28/Flag_of_New_Hampshire.svg/45px-Flag_of_New_Hampshire.svg.png 2x" data-file-width="660" data-file-height="440" /> <a href="/wiki/New_Hampshire" title="New Hampshire">New Hampshire</a> introduced a flat tax on interest and dividends in 1923, at the average property tax rate imposed by <a href="/wiki/List_of_municipalities_in_New_Hampshire" title="List of municipalities in New Hampshire">municipalities in the state</a>.<a href="#cite_note-158">[130]</a> The rate was fixed at 4.25% in 1956, changed to 5% in 1977, 4% in 2023, 3% in 2024, and the tax was repealed in 2025.<a href="#cite_note-159">[131]</a><a href="#cite_note-160">[132]</a> This flat tax was in addition to the progressive rates imposed by the federal government of the United States.</li> <li><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Tennessee.svg/23px-Flag_of_Tennessee.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Tennessee.svg/35px-Flag_of_Tennessee.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9e/Flag_of_Tennessee.svg/46px-Flag_of_Tennessee.svg.png 2x" data-file-width="1000" data-file-height="600" /> <a href="/wiki/Tennessee" title="Tennessee">Tennessee</a> introduced a <a href="/wiki/Hall_income_tax" title="Hall income tax">flat tax on interest and dividends</a> in 1929, at a rate of 5%. The rate was changed to 6% in 1937, 5% in 2016, 4% in 2017, 3% in 2018, 2% in 2019, 1% in 2020, and the tax was repealed in 2021.<a href="#cite_note-161">[133]</a><a href="#cite_note-162">[134]</a> This flat tax was in addition to the progressive rates imposed by the federal government of the United States.</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=26" title="Edit section: See also">edit</a>]</div> <ul><li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption tax</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden of taxation</a> (or more broadly <a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight loss</a>)</li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Fiscal_drag" title="Fiscal drag">Fiscal drag</a> (also known as Bracket creep)</li> <li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income tax</a></li> <li><a href="/wiki/Kemp_Commission" title="Kemp Commission">Kemp Commission</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative income tax</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive tax</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive tax</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales tax</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single tax</a></li> <li><a href="/wiki/Taxable_income_elasticity" class="mw-redirect" title="Taxable income elasticity">Taxable income elasticity</a> (also known as Laffer Curve)</li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></li> <li><a href="/wiki/9%E2%80%939%E2%80%939_Plan" title="9–9–9 Plan">9–9–9 Plan</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=27" title="Edit section: Notes">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-21"><a href="#cite_ref-21">^</a> The national government does not tax income, but all three subdivisions (<a href="/wiki/Federation_of_Bosnia_and_Herzegovina" title="Federation of Bosnia and Herzegovina">Federation of Bosnia and Herzegovina</a>, <a href="/wiki/Republika_Srpska" title="Republika Srpska">Republika Srpska</a> and <a href="/wiki/Br%C4%8Dko_District" title="Brčko District">Brčko District</a>) tax income using the same flat rate.<a href="#cite_note-ba-20">[20]</a> </li> <li id="cite_note-24"><a href="#cite_ref-24">^</a> Applies to Guernsey and <a href="/wiki/Alderney" title="Alderney">Alderney</a>.<a href="#cite_note-ey-19">[19]</a> <a href="/wiki/Sark" title="Sark">Sark</a> does not tax income, but taxes assets at a flat rate with minimum and maximum amounts.<a href="#cite_note-23">[22]</a> </li> <li id="cite_note-25"><a href="#cite_ref-25">^</a> The autonomous region of Kurdistan taxes personal income at a flat rate instead of the progressive rates set by the federal government of <a href="/wiki/Iraq" title="Iraq">Iraq</a>.<a href="#cite_note-ey-19">[19]</a> </li> <li id="cite_note-33"><a href="#cite_ref-33">^</a> Composed of a regular tax rate of 18% and a military tax of 1.5%.<a href="#cite_note-ey-19">[19]</a> </li> <li id="cite_note-36"><a href="#cite_ref-36">^</a> In <a href="/wiki/Ertholmene" title="Ertholmene">Ertholmene</a>, which is not part of a municipality, there is no municipal tax.<a href="#cite_note-35">[31]</a> </li> <li id="cite_note-church-37">^ <a href="#cite_ref-church_37-0">a</a> <a href="#cite_ref-church_37-1">b</a> <a href="#cite_ref-church_37-2">c</a> <a href="#cite_ref-church_37-3">d</a> <a href="#cite_ref-church_37-4">e</a> <a href="#cite_ref-church_37-5">f</a> Plus <a href="/wiki/Church_tax" title="Church tax">church tax</a> for members of certain religions, also at a flat rate. </li> <li id="cite_note-41"><a href="#cite_ref-41">^</a> Welfare services are financed by the national government in <a href="/wiki/Mainland_Finland" title="Mainland Finland">mainland Finland</a> and by the municipalities in <a href="/wiki/%C3%85land" title="Åland">Åland</a>. Accordingly, in Åland the national tax rates are reduced by 12.64<a href="/wiki/Percentage_point" title="Percentage point">pp</a>,<a href="#cite_note-40">[34]</a> and the municipal tax rates are higher than in mainland Finland. For comparison with mainland Finland, if this reduction applied to the municipal tax rates in Åland, they would be 4.36 to 7.06%. </li> <li id="cite_note-43"><a href="#cite_ref-43">^</a> Collected by the national government and distributed to the municipalities. </li> <li id="cite_note-44"><a href="#cite_ref-44">^</a> Set by the national government for the area. </li> <li id="cite_note-48"><a href="#cite_ref-48">^</a> Most municipalities tax income, most using a flat rate but some use progressive rates.<a href="#cite_note-it-47">[38]</a> </li> <li id="cite_note-52"><a href="#cite_ref-52">^</a> Also applies to other Norwegian territories except <a href="/wiki/Svalbard" title="Svalbard">Svalbard</a>.<a href="#cite_note-51">[41]</a> </li> <li id="cite_note-54"><a href="#cite_ref-54">^</a> Although every government level uses a flat tax rate, the national tax has a much higher exemption, so the combined tax by all levels is progressive.<a href="#cite_note-ey-19">[19]</a>The combined county and municipal tax rate ranges from 28.98 to 35.3%.<a href="#cite_note-se-53">[42]</a> In <a href="/wiki/Gotland" title="Gotland">Gotland</a>, the only municipality handles county and municipal functions, so the county does not tax income and the municipality uses a tax rate similar to the combined county and municipal rate in other municipalities. </li> <li id="cite_note-56"><a href="#cite_ref-56">^</a> All other <a href="/wiki/Cantons_of_Switzerland" title="Cantons of Switzerland">cantons</a> and municipalities use progressive rates.<a href="#cite_note-55">[43]</a> </li> <li id="cite_note-62"><a href="#cite_ref-62">^</a> The national progressive rates apply to <a href="/wiki/England" title="England">England</a> and <a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a> without modifications. They are reduced in Wales, whose government adds a flat rate.<a href="#cite_note-gbw-60">[47]</a> <a href="/wiki/Scotland" title="Scotland">Scotland</a> replaces the national rates with its own progressive rates.<a href="#cite_note-61">[48]</a> </li> <li id="cite_note-63"><a href="#cite_ref-63">^</a> All other states, counties and municipalities either use progressive rates or do not tax income. </li> <li id="cite_note-65"><a href="#cite_ref-65">^</a> Most counties and most municipalities in this state do not tax income,<a href="#cite_note-64">[49]</a> and all those that do use a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 4% depending on the location. </li> <li id="cite_note-most-70">^ <a href="#cite_ref-most_70-0">a</a> <a href="#cite_ref-most_70-1">b</a> <a href="#cite_ref-most_70-2">c</a> Most municipalities in this state do not tax income. All those that do use a flat rate. </li> <li id="cite_note-78"><a href="#cite_ref-78">^</a> Some counties and most school districts in this state tax income, all using a flat rate. Where a county or school district tax exists, the combined rate ranges from 0.038 to 0.76% depending on the location.<a href="#cite_note-us-ia-77">[60]</a> </li> <li id="cite_note-80"><a href="#cite_ref-80">^</a> No counties or municipalities in this state tax income from work, but some tax interest and dividends, all using a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 3% depending on the location.<a href="#cite_note-us-ks-79">[61]</a> </li> <li id="cite_note-interest-81">^ <a href="#cite_ref-interest_81-0">a</a> <a href="#cite_ref-interest_81-1">b</a> Only applies to interest and dividends. This jurisdiction does not tax income from work. </li> <li id="cite_note-84"><a href="#cite_ref-84">^</a> Most counties, some municipalities and some school districts in this state tax income, most using a flat rate but some using regressive rates. Where a county, municipal or school district tax exists, the combined rate ranges from 0.45 to 3.75% depending on the location.<a href="#cite_note-us-ky-83">[63]</a> </li> <li id="cite_note-baltimore-86">^ <a href="#cite_ref-baltimore_86-0">a</a> <a href="#cite_ref-baltimore_86-1">b</a> Including the city of <a href="/wiki/Baltimore" title="Baltimore">Baltimore</a>, which is equivalent to a county. </li> <li id="cite_note-87"><a href="#cite_ref-87">^</a> All counties in this state tax income.<a href="#cite_note-baltimore-86">[v]</a> Most use a flat rate, but some use progressive rates. </li> <li id="cite_note-97"><a href="#cite_ref-97">^</a> Most municipalities and some school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.25 to 4.5% depending on the location.<a href="#cite_note-us-oh-muni-95">[72]</a><a href="#cite_note-us-oh-sd-96">[73]</a> </li> <li id="cite_note-99"><a href="#cite_ref-99">^</a> Most counties and municipalities in this state do not tax income. Of those that do, some use a flat rate, and some use progressive rates.<a href="#cite_note-us-or-98">[74]</a> </li> <li id="cite_note-102"><a href="#cite_ref-102">^</a> Most municipalities and most school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.312 to 3.75% depending on the location.<a href="#cite_note-us-pa-101">[76]</a> </li> <li id="cite_note-105"><a href="#cite_ref-105">^</a> Only applies to some types of capital gains. This jurisdiction does not tax income from work. </li> <li id="cite_note-108"><a href="#cite_ref-108">^</a> 6.3% for residents of <a href="/wiki/R%C3%A9union" title="Réunion">Réunion</a>.<a href="#cite_note-tf-107">[80]</a> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=28" title="Edit section: References">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-hall-rabushka-1">^ <a href="#cite_ref-hall-rabushka_1-0">a</a> <a href="#cite_ref-hall-rabushka_1-1">b</a> <a rel="nofollow" class="external text" href="https://www.hoover.org/research/flat-tax">The Flat Tax</a>, Robert E. Hall and Alvin Rabushka, Hoover Institution, 2 April 2007. </li> <li id="cite_note-2"><a href="#cite_ref-2">^</a> <a rel="nofollow" class="external text" href="https://www.ssa.gov/oact/cola/cbb.html">Contribution and Benefit Base</a>, United States Social Security Administration. </li> <li id="cite_note-3"><a href="#cite_ref-3">^</a> <a rel="nofollow" class="external text" href="https://www.economist.com/free-exchange/2009/04/14/are-social-security-taxes-regressive">Are Social Security taxes regressive?</a>, The Economist, 14 April 2009. </li> <li id="cite_note-4"><a href="#cite_ref-4">^</a> <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cfo.com/article.cfm/12260551">"When Is a Dividend Deductible?"</a>. CFO. 18 September 2008. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100314160131/http://www.cfo.com/article.cfm/12260551">Archived</a> from the original on 14 March 2010. Retrieved 28 November 2009.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CFO&rft.atitle=When+Is+a+Dividend+Deductible%3F&rft.date=2008-09-18&rft_id=http%3A%2F%2Fwww.cfo.com%2Farticle.cfm%2F12260551&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-5"><a href="#cite_ref-5">^</a> <a rel="nofollow" class="external text" href="https://www.irs.gov/publications/p936">Publication 936 (2021), Home Mortgage Interest Deduction</a>, 5 January 2022. </li> <li id="cite_note-6"><a href="#cite_ref-6">^</a> <a rel="nofollow" class="external text" href="https://www.energystar.gov/about/federal_tax_credits">Federal Income Tax Credits and Other Incentives for Energy Efficiency</a>, Energy Star. </li> <li id="cite_note-7"><a href="#cite_ref-7">^</a> <a rel="nofollow" class="external text" href="https://ssrn.com/abstract=1941800">Herman Cain's 9-9-9 Tax Plan</a>, Edward D. Kleinbard, Social Science Research Network, 24 October 2011. </li> <li id="cite_note-8"><a href="#cite_ref-8">^</a> <a rel="nofollow" class="external text" href="http://www.daviddfriedman.com/Academic/Price_Theory/PThy_Chapter_4/PThy_Chapter_4.html">The Consumer: Marginal Value, Marginal Utility, and Consumer Surplus</a>, Price Theory: An Intermediate Text, David D. Friedman, 1990. </li> <li id="cite_note-9"><a href="#cite_ref-9">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.economist.com/leaders/2005/04/14/the-flat-tax-revolution">"The flat-tax revolution"</a>. The Economist. 14 April 2005.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economist&rft.atitle=The+flat-tax+revolution&rft.date=2005-04-14&rft_id=https%3A%2F%2Fwww.economist.com%2Fleaders%2F2005%2F04%2F14%2Fthe-flat-tax-revolution&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-10"><a href="#cite_ref-10">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.economist.com/special-report/2005/04/14/the-case-for-flat-taxes">"The case for flat taxes"</a>. The Economist. 14 April 2005.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economist&rft.atitle=The+case+for+flat+taxes&rft.date=2005-04-14&rft_id=https%3A%2F%2Fwww.economist.com%2Fspecial-report%2F2005%2F04%2F14%2Fthe-case-for-flat-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-11"><a href="#cite_ref-11">^</a> <a rel="nofollow" class="external text" href="http://www.hoover.org/research/flat-tax-work-russia-year-three">The Flat Tax at Work in Russia: Year Three</a>, Alvin Rabushka, Hoover Institution, 26 April 2004. </li> <li id="cite_note-12"><a href="#cite_ref-12">^</a> <a rel="nofollow" class="external text" href="http://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf">The "Flat Tax(es)": Principles and Evidence</a>, Michael Keen, Yitae Kim, and Ricardo Varsano, International Monetary Fund, September 2006. </li> <li id="cite_note-ru-13">^ <a href="#cite_ref-ru_13-0">a</a> <a href="#cite_ref-ru_13-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.lexology.com/library/detail.aspx?g=26aed5da-0027-4204-8e98-89c3e87c6882">"Russian Federation: Russia raises individual income tax for high earners to 15% as of 2021"</a>. Lexology. 1 December 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Russian+Federation%3A+Russia+raises+individual+income+tax+for+high+earners+to+15%25+as+of+2021&rft.pub=Lexology&rft.date=2020-12-01&rft_id=https%3A%2F%2Fwww.lexology.com%2Flibrary%2Fdetail.aspx%3Fg%3D26aed5da-0027-4204-8e98-89c3e87c6882&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-14"><a href="#cite_ref-14">^</a> <a rel="nofollow" class="external text" href="https://cepr.org/voxeu/columns/flat-tax-reform-ukraine-lessons-bulgaria">Flat Tax Reform in Ukraine: Lessons from Bulgaria</a>, Simeon Djankov, CEPR.ORG, 13 December 2022. </li> <li id="cite_note-15"><a href="#cite_ref-15">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBoortzLinder,_John2006" class="citation book cs1">Boortz, Neal; Linder, John (2006). <a href="/wiki/The_FairTax_Book" title="The FairTax Book">The FairTax Book</a> (Paperback ed.). <a href="/wiki/Regan_Books" class="mw-redirect" title="Regan Books">Regan Books</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-06-087549-6" title="Special:BookSources/0-06-087549-6"><bdi>0-06-087549-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+FairTax+Book&rft.edition=Paperback&rft.pub=Regan+Books&rft.date=2006&rft.isbn=0-06-087549-6&rft.aulast=Boortz&rft.aufirst=Neal&rft.au=Linder%2C+John&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-16"><a href="#cite_ref-16">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://mns-ra.org/upload/iblock/142/zbwd0qfqci1la4qvwmig1xna9ruxghjz.pdf">"Закон Республики Абхазия о подоходном налоге с физических лиц и индивидуальных предпринимателей"</a> [Law of the Republic of Abkhazia on income tax from individuals and individual entrepreneurs] (PDF) (in Russian). Ministry of Taxes and Fees of Abkhazia. Article 7.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%D0%97%D0%B0%D0%BA%D0%BE%D0%BD+%D0%A0%D0%B5%D1%81%D0%BF%D1%83%D0%B1%D0%BB%D0%B8%D0%BA%D0%B8+%D0%90%D0%B1%D1%85%D0%B0%D0%B7%D0%B8%D1%8F+%D0%BE+%D0%BF%D0%BE%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%BD%D0%BE%D0%BC+%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B5+%D1%81+%D1%84%D0%B8%D0%B7%D0%B8%D1%87%D0%B5%D1%81%D0%BA%D0%B8%D1%85+%D0%BB%D0%B8%D1%86+%D0%B8+%D0%B8%D0%BD%D0%B4%D0%B8%D0%B2%D0%B8%D0%B4%D1%83%D0%B0%D0%BB%D1%8C%D0%BD%D1%8B%D1%85+%D0%BF%D1%80%D0%B5%D0%B4%D0%BF%D1%80%D0%B8%D0%BD%D0%B8%D0%BC%D0%B0%D1%82%D0%B5%D0%BB%D0%B5%D0%B9&rft.pages=Article+7&rft.pub=Ministry+of+Taxes+and+Fees+of+Abkhazia&rft_id=https%3A%2F%2Fmns-ra.org%2Fupload%2Fiblock%2F142%2Fzbwd0qfqci1la4qvwmig1xna9ruxghjz.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-17"><a href="#cite_ref-17">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/armenia/individual/taxes-on-personal-income">"Armenia – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Armenia+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Farmenia%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-18"><a href="#cite_ref-18">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://bts.gov.bz/file-income-tax/">"File Your Personal Income Tax Form"</a>. Income Tax Department of Belize.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=File+Your+Personal+Income+Tax+Form&rft.pub=Income+Tax+Department+of+Belize&rft_id=https%3A%2F%2Fbts.gov.bz%2Ffile-income-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-ey-19">^ <a href="#cite_ref-ey_19-0">a</a> <a href="#cite_ref-ey_19-1">b</a> <a href="#cite_ref-ey_19-2">c</a> <a href="#cite_ref-ey_19-3">d</a> <a href="#cite_ref-ey_19-4">e</a> <a href="#cite_ref-ey_19-5">f</a> <a href="#cite_ref-ey_19-6">g</a> <a href="#cite_ref-ey_19-7">h</a> <a href="#cite_ref-ey_19-8">i</a> <a href="#cite_ref-ey_19-9">j</a> <a href="#cite_ref-ey_19-10">k</a> <a href="#cite_ref-ey_19-11">l</a> <a href="#cite_ref-ey_19-12">m</a> <a href="#cite_ref-ey_19-13">n</a> <a href="#cite_ref-ey_19-14">o</a> <a href="#cite_ref-ey_19-15">p</a> <a href="#cite_ref-ey_19-16">q</a> <a href="#cite_ref-ey_19-17">r</a> <a href="#cite_ref-ey_19-18">s</a> <a href="#cite_ref-ey_19-19">t</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ey.com/en_gl/tax-guides/worldwide-personal-tax-and-immigration-guide">"Worldwide Personal Tax and Immigration Guide"</a>. <a href="/wiki/Ernst_%26_Young" title="Ernst & Young">Ernst & Young</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Worldwide+Personal+Tax+and+Immigration+Guide&rft.pub=Ernst+%26+Young&rft_id=https%3A%2F%2Fwww.ey.com%2Fen_gl%2Ftax-guides%2Fworldwide-personal-tax-and-immigration-guide&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-ba-20">^ <a href="#cite_ref-ba_20-0">a</a> <a href="#cite_ref-ba_20-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/bosnia-and-herzegovina/individual/taxes-on-personal-income">"Bosnia and Herzegovina – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Bosnia+and+Herzegovina+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fbosnia-and-herzegovina%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-22"><a href="#cite_ref-22">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income">"Timor-Leste – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Timor-Leste+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Ftimor-leste%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-23"><a href="#cite_ref-23">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.guernseylegalresources.gg/ordinances/sark/t/taxation/direct-taxes-for-2024-sark-ordinance-2023/">"Direct Taxes for 2024 (Sark) Ordinance, 2023"</a>. 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PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Kyrgyzstan+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fkyrgyzstan%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-27"><a href="#cite_ref-27">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://ronlaw.gov.nr/nauru_lpms/index.php/act/view/1586">"Employment and Services Tax Act 2014"</a>. Republic of Nauru Law.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Employment+and+Services+Tax+Act+2014&rft.pub=Republic+of+Nauru+Law&rft_id=http%3A%2F%2Fronlaw.gov.nr%2Fnauru_lpms%2Findex.php%2Fact%2Fview%2F1586&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-28"><a href="#cite_ref-28">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/north-macedonia/individual/taxes-on-personal-income">"North Macedonia – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=North+Macedonia+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fnorth-macedonia%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-29"><a href="#cite_ref-29">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://nalogalania.ru/wp-content/uploads/2017/06/Nalogovyj-kodeks-Respubliki-YUzhnaya-Osetiya.pdf">"Налоговый кодекс Республики Южная Осетия"</a> [Tax code of the Republic of South Ossetia] (PDF) (in Russian). Committee on Taxes and Duties of the Republic of South Ossetia. Article 228.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9+%D0%BA%D0%BE%D0%B4%D0%B5%D0%BA%D1%81+%D0%A0%D0%B5%D1%81%D0%BF%D1%83%D0%B1%D0%BB%D0%B8%D0%BA%D0%B8+%D0%AE%D0%B6%D0%BD%D0%B0%D1%8F+%D0%9E%D1%81%D0%B5%D1%82%D0%B8%D1%8F&rft.pages=Article+228&rft.pub=Committee+on+Taxes+and+Duties+of+the+Republic+of+South+Ossetia&rft_id=http%3A%2F%2Fnalogalania.ru%2Fwp-content%2Fuploads%2F2017%2F06%2FNalogovyj-kodeks-Respubliki-YUzhnaya-Osetiya.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-30"><a href="#cite_ref-30">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/tajikistan/individual/taxes-on-personal-income">"Tajikistan – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tajikistan+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Ftajikistan%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-31"><a href="#cite_ref-31">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.vspmr.org/legislation/laws/zakonodateljnie-akti-pridnestrovskoy-moldavskoy-respubliki-v-sfere-byudjetnogo-finansovogo-ekonomicheskogo-nalogovogo-zakonodateljstva/zakon-pridnestrovskoy-moldavskoy-respubliki-o-podohodnom-naloge-s-fizicheskih-lits.html">"Закон Приднестровской Молдавской Республики о подоходном налоге с физических лиц"</a> [Law of the Pridnestrovian Moldavian Republic on income tax from individuals] (in Russian). Supreme Council of the Pridnestrovian Moldavian Republic. Article 15.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%D0%97%D0%B0%D0%BA%D0%BE%D0%BD+%D0%9F%D1%80%D0%B8%D0%B4%D0%BD%D0%B5%D1%81%D1%82%D1%80%D0%BE%D0%B2%D1%81%D0%BA%D0%BE%D0%B9+%D0%9C%D0%BE%D0%BB%D0%B4%D0%B0%D0%B2%D1%81%D0%BA%D0%BE%D0%B9+%D0%A0%D0%B5%D1%81%D0%BF%D1%83%D0%B1%D0%BB%D0%B8%D0%BA%D0%B8+%D0%BE+%D0%BF%D0%BE%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%BD%D0%BE%D0%BC+%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B5+%D1%81+%D1%84%D0%B8%D0%B7%D0%B8%D1%87%D0%B5%D1%81%D0%BA%D0%B8%D1%85+%D0%BB%D0%B8%D1%86&rft.pages=Article+15&rft.pub=Supreme+Council+of+the+Pridnestrovian+Moldavian+Republic&rft_id=https%3A%2F%2Fwww.vspmr.org%2Flegislation%2Flaws%2Fzakonodateljnie-akti-pridnestrovskoy-moldavskoy-respubliki-v-sfere-byudjetnogo-finansovogo-ekonomicheskogo-nalogovogo-zakonodateljstva%2Fzakon-pridnestrovskoy-moldavskoy-respubliki-o-podohodnom-naloge-s-fizicheskih-lits.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-32"><a href="#cite_ref-32">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/turkmenistan/individual/taxes-on-personal-income">"Turkmenistan – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Turkmenistan+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fturkmenistan%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-34"><a href="#cite_ref-34">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.statistikbanken.dk/statbank5a/selectvarval/saveselections.asp?MainTable=PSKAT&PLanguage=1&PXSId=121032&ST=ST">"Local government personal taxation by time, region and tax rate"</a>. Statistics Denmark.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Local+government+personal+taxation+by+time%2C+region+and+tax+rate&rft.pub=Statistics+Denmark&rft_id=https%3A%2F%2Fwww.statistikbanken.dk%2Fstatbank5a%2Fselectvarval%2Fsaveselections.asp%3FMainTable%3DPSKAT%26PLanguage%3D1%26PXSId%3D121032%26ST%3DST&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-35"><a href="#cite_ref-35">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.dr.dk/nyheder/politik/kv17/bornholm/beboerne-paa-dansk-oe-maa-ikke-stemme-man-foeler-sig-vel-lidt-udenfor">"Beboerne på dansk ø må ikke stemme"</a> [Residents of Danish island cannot vote] (in Danish). DR. 21 November 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Beboerne+p%C3%A5+dansk+%C3%B8+m%C3%A5+ikke+stemme&rft.pub=DR&rft.date=2017-11-21&rft_id=https%3A%2F%2Fwww.dr.dk%2Fnyheder%2Fpolitik%2Fkv17%2Fbornholm%2Fbeboerne-paa-dansk-oe-maa-ikke-stemme-man-foeler-sig-vel-lidt-udenfor&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-38"><a href="#cite_ref-38">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.taks.fo/fo/borgari/gjold-og-agodar/talva-yvir-kommunuskatt-kirkjuskatt-og-barnafradratt/">"Talva yvir kommunuskatt, kirkjuskatt og barnafrádrátt 2025"</a> [Table of municipal tax, church tax and child deduction 2025] (in Faroese). TAKS.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Talva+yvir+kommunuskatt%2C+kirkjuskatt+og+barnafr%C3%A1dr%C3%A1tt+2025&rft.pub=TAKS&rft_id=https%3A%2F%2Fwww.taks.fo%2Ffo%2Fborgari%2Fgjold-og-agodar%2Ftalva-yvir-kommunuskatt-kirkjuskatt-og-barnafradratt%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-39"><a href="#cite_ref-39">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47465/kuntien-ja-seurakuntien-tuloveroprosentit-vuonna-2025/">"Kuntien ja seurakuntien tuloveroprosentit vuonna 2025"</a> [Municipal and church income tax rates in year 2025] (in Finnish). Tax Administration of Finland. 20 November 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Kuntien+ja+seurakuntien+tuloveroprosentit+vuonna+2025&rft.pub=Tax+Administration+of+Finland&rft.date=2024-11-20&rft_id=https%3A%2F%2Fwww.vero.fi%2Fsyventavat-vero-ohjeet%2Fpaatokset%2F47465%2Fkuntien-ja-seurakuntien-tuloveroprosentit-vuonna-2025%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-40"><a href="#cite_ref-40">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.finlex.fi/sv/laki/ajantasa/1992/19921535">"Inkomstskattelag"</a> [Income tax law] (in Swedish). Finlex. Section 124.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Inkomstskattelag&rft.pages=Section+124&rft.pub=Finlex&rft_id=https%3A%2F%2Fwww.finlex.fi%2Fsv%2Flaki%2Fajantasa%2F1992%2F19921535&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-42"><a href="#cite_ref-42">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/greenland/individual/taxes-on-personal-income">"Greenland – Individual – Taxes on personal income"</a>. PricewaterhouseCoopers.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Greenland+%E2%80%93+Individual+%E2%80%93+Taxes+on+personal+income&rft.pub=PricewaterhouseCoopers&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fgreenland%2Findividual%2Ftaxes-on-personal-income&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-45"><a href="#cite_ref-45">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.samband.is/tekjustofnar">"Revenue sources"</a> (in Icelandic). Icelandic Association of Local Authorities.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue+sources&rft.pub=Icelandic+Association+of+Local+Authorities&rft_id=https%3A%2F%2Fwww.samband.is%2Ftekjustofnar&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-46"><a href="#cite_ref-46">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/download/tabella.htm">"Regional additional to the personal income tax"</a> (in Italian). Department of Finance of Italy.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Regional+additional+to+the+personal+income+tax&rft.pub=Department+of+Finance+of+Italy&rft_id=https%3A%2F%2Fwww1.finanze.gov.it%2Ffinanze2%2Fdipartimentopolitichefiscali%2Ffiscalitalocale%2Faddregirpef%2Fdownload%2Ftabella.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-it-47">^ <a href="#cite_ref-it_47-0">a</a> <a href="#cite_ref-it_47-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addirpef_newDF/download/tabella.htm">"Municipal additional to the personal income tax"</a> (in Italian). Department of Finance of Italy.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Municipal+additional+to+the+personal+income+tax&rft.pub=Department+of+Finance+of+Italy&rft_id=https%3A%2F%2Fwww1.finanze.gov.it%2Ffinanze2%2Fdipartimentopolitichefiscali%2Ffiscalitalocale%2Faddirpef_newDF%2Fdownload%2Ftabella.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-49"><a href="#cite_ref-49">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.jetro.go.jp/en/invest/setting_up/section3/page7.html">"Overview of individual tax system"</a>. Japan External Trade Organization.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Overview+of+individual+tax+system&rft.pub=Japan+External+Trade+Organization&rft_id=https%3A%2F%2Fwww.jetro.go.jp%2Fen%2Finvest%2Fsetting_up%2Fsection3%2Fpage7.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-50"><a href="#cite_ref-50">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.skatteetaten.no/en/rettskilder/type/skattedirektoratets-meldinger/forskuddsmeldingen-2025/">"Forskuddsmeldingen 2025"</a> [Advance notice 2025] (in Norwegian). Norwegian Tax Administration. 16 December 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Forskuddsmeldingen+2025&rft.pub=Norwegian+Tax+Administration&rft.date=2024-12-16&rft_id=https%3A%2F%2Fwww.skatteetaten.no%2Fen%2Frettskilder%2Ftype%2Fskattedirektoratets-meldinger%2Fforskuddsmeldingen-2025%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-51"><a href="#cite_ref-51">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.skatteetaten.no/rettskilder/type/handboker/skatte-abc/gjeldende/j-1-jan-mayen-og-de-norske-bilandene-i-antarktis/J-1.001/">"Jan Mayen og de norske bilandene i Antarktis"</a> [Jan Mayen and the Norwegian dependencies in Antarctica] (in Norwegian). Norwegian Tax Administration.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Jan+Mayen+og+de+norske+bilandene+i+Antarktis&rft.pub=Norwegian+Tax+Administration&rft_id=https%3A%2F%2Fwww.skatteetaten.no%2Frettskilder%2Ftype%2Fhandboker%2Fskatte-abc%2Fgjeldende%2Fj-1-jan-mayen-og-de-norske-bilandene-i-antarktis%2FJ-1.001%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-se-53">^ <a href="#cite_ref-se_53-0">a</a> <a href="#cite_ref-se_53-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.scb.se/en/finding-statistics/statistics-by-subject-area/public-finances/local-government-finances/local-taxes/pong/tables-and-graphs/local-tax-rates-2025-by-municipality/">"Local tax rates 2025, by municipality"</a>. Statistics Sweden. 16 December 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Local+tax+rates+2025%2C+by+municipality&rft.pub=Statistics+Sweden&rft.date=2024-12-16&rft_id=https%3A%2F%2Fwww.scb.se%2Fen%2Ffinding-statistics%2Fstatistics-by-subject-area%2Fpublic-finances%2Flocal-government-finances%2Flocal-taxes%2Fpong%2Ftables-and-graphs%2Flocal-tax-rates-2025-by-municipality%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-55"><a href="#cite_ref-55">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-switzerlandhighlights-2024.pdf">"Switzerland Highlights 2024"</a> (PDF). Deloitte. January 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Switzerland+Highlights+2024&rft.pub=Deloitte&rft.date=2024-01&rft_id=https%3A%2F%2Fwww2.deloitte.com%2Fcontent%2Fdam%2FDeloitte%2Fglobal%2FDocuments%2FTax%2Fdttl-tax-switzerlandhighlights-2024.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-57"><a href="#cite_ref-57">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://gdb.ow.ch/app/de/texts_of_law/641.4">"Steuergesetz"</a> [Tax law] (in German). Canton of Obwalden.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Steuergesetz&rft.pub=Canton+of+Obwalden&rft_id=https%3A%2F%2Fgdb.ow.ch%2Fapp%2Fde%2Ftexts_of_law%2F641.4&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-58"><a href="#cite_ref-58">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.ow.ch/publikationen/8258">"Steuerfüsse 2001-2025"</a> [Tax bases 2001–2025] (in German). Canton of Obwalden. 5 December 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Steuerf%C3%BCsse+2001-2025&rft.pub=Canton+of+Obwalden&rft.date=2024-12-05&rft_id=https%3A%2F%2Fwww.ow.ch%2Fpublikationen%2F8258&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-59"><a href="#cite_ref-59">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.ur.ch/dienstleistungen/3196">"Natürliche Personen – Steuersätze und Tarife 2012–2025"</a> [Natural persons – tax rates and tariffs 2012–2025] (in German). Canton of Uri.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Nat%C3%BCrliche+Personen+%E2%80%93+Steuers%C3%A4tze+und+Tarife+2012%E2%80%932025&rft.pub=Canton+of+Uri&rft_id=https%3A%2F%2Fwww.ur.ch%2Fdienstleistungen%2F3196&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-gbw-60">^ <a href="#cite_ref-gbw_60-0">a</a> <a href="#cite_ref-gbw_60-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://gov.wales/welsh-rates-income-tax">"Welsh Rates of Income Tax"</a>. Welsh Government. 9 March 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Welsh+Rates+of+Income+Tax&rft.pub=Welsh+Government&rft.date=2022-03-09&rft_id=https%3A%2F%2Fgov.wales%2Fwelsh-rates-income-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-61"><a href="#cite_ref-61">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/scottish-income-tax">"Income Tax in Scotland"</a>. UK Government.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Income+Tax+in+Scotland&rft.pub=UK+Government&rft_id=https%3A%2F%2Fwww.gov.uk%2Fscottish-income-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-64"><a href="#cite_ref-64">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://help.timetrex.com/latest/enterprise/References/USA-State-Taxes/USA-Alabama-Taxes.htm">"USA state taxes, Alabama"</a>. TimeTrex.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=USA+state+taxes%2C+Alabama&rft.pub=TimeTrex&rft_id=https%3A%2F%2Fhelp.timetrex.com%2Flatest%2Fenterprise%2FReferences%2FUSA-State-Taxes%2FUSA-Alabama-Taxes.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-al-66">^ <a href="#cite_ref-us-al_66-0">a</a> <a href="#cite_ref-us-al_66-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://revds.com/taxpayerpdfs/Alabama/taxpayerforms/Occupational%20Withholding%20Tax/Occupational%20Tax%20Return.pdf">"Occupational Tax Return"</a> (PDF). Avenu.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Occupational+Tax+Return&rft.pub=Avenu&rft_id=http%3A%2F%2Frevds.com%2Ftaxpayerpdfs%2FAlabama%2Ftaxpayerforms%2FOccupational%2520Withholding%2520Tax%2FOccupational%2520Tax%2520Return.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-67"><a href="#cite_ref-67">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.tuskegeealabama.gov/finance-department/files/occupational-tax-form">"Occupational tax reporting"</a>. City of Tuskegee.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Occupational+tax+reporting&rft.pub=City+of+Tuskegee&rft_id=https%3A%2F%2Fwww.tuskegeealabama.gov%2Ffinance-department%2Ffiles%2Foccupational-tax-form&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-68"><a href="#cite_ref-68">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://azdor.gov/forms/individual">"Individual Income Tax Forms"</a>. Arizona Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Individual+Income+Tax+Forms&rft.pub=Arizona+Department+of+Revenue&rft_id=https%3A%2F%2Fazdor.gov%2Fforms%2Findividual&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-69"><a href="#cite_ref-69">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://tax.colorado.gov/individual-income-tax-guide">"Individual Income Tax Guide"</a>. Colorado Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Individual+Income+Tax+Guide&rft.pub=Colorado+Department+of+Revenue&rft_id=https%3A%2F%2Ftax.colorado.gov%2Findividual-income-tax-guide&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-71"><a href="#cite_ref-71">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.wilmingtonde.gov/home/showdocument?id=462">"Earned income tax regulations"</a>. City of Wilmington.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Earned+income+tax+regulations&rft.pub=City+of+Wilmington&rft_id=https%3A%2F%2Fwww.wilmingtonde.gov%2Fhome%2Fshowdocument%3Fid%3D462&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-72"><a href="#cite_ref-72">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://dor.georgia.gov/document/document/2025-employers-tax-guide">"Employer's withholding tax guide 2025"</a>. Georgia Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Employer%27s+withholding+tax+guide+2025&rft.pub=Georgia+Department+of+Revenue&rft_id=https%3A%2F%2Fdor.georgia.gov%2Fdocument%2Fdocument%2F2025-employers-tax-guide&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-73"><a href="#cite_ref-73">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://tax.idaho.gov/taxes/income-tax/individual-income/online-guide/">"Individual Income Tax Basics"</a>. Idaho State Tax Commission.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Individual+Income+Tax+Basics&rft.pub=Idaho+State+Tax+Commission&rft_id=https%3A%2F%2Ftax.idaho.gov%2Ftaxes%2Fincome-tax%2Findividual-income%2Fonline-guide%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-74"><a href="#cite_ref-74">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://tax.illinois.gov/research/taxrates/income.html">"Income Tax Rates"</a>. Illinois Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Income+Tax+Rates&rft.pub=Illinois+Department+of+Revenue&rft_id=https%3A%2F%2Ftax.illinois.gov%2Fresearch%2Ftaxrates%2Fincome.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-75"><a href="#cite_ref-75">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.in.gov/dor/files/dn01.pdf">"How to compute withholding for state and county income tax"</a> (PDF). Department of Revenue of Indiana.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=How+to+compute+withholding+for+state+and+county+income+tax&rft.pub=Department+of+Revenue+of+Indiana&rft_id=https%3A%2F%2Fwww.in.gov%2Fdor%2Ffiles%2Fdn01.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-76"><a href="#cite_ref-76">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://revenue.iowa.gov/press-release/2024-10-16/idr-announces-2025-individual-income-tax-brackets-and-interest-rates">"IDR Announces 2025 Individual Income Tax Brackets and Interest Rates"</a>. Iowa Department of Revenue. 16 October 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=IDR+Announces+2025+Individual+Income+Tax+Brackets+and+Interest+Rates&rft.pub=Iowa+Department+of+Revenue&rft.date=2024-10-16&rft_id=https%3A%2F%2Frevenue.iowa.gov%2Fpress-release%2F2024-10-16%2Fidr-announces-2025-individual-income-tax-brackets-and-interest-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-ia-77">^ <a href="#cite_ref-us-ia_77-0">a</a> <a href="#cite_ref-us-ia_77-1">b</a> <a href="#cite_ref-us-ia_77-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://revenue.iowa.gov/media/4094">"Iowa counties, school district numbers, surtax rates for 2024"</a>. Iowa Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Iowa+counties%2C+school+district+numbers%2C+surtax+rates+for+2024&rft.pub=Iowa+Department+of+Revenue&rft_id=https%3A%2F%2Frevenue.iowa.gov%2Fmedia%2F4094&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-ks-79">^ <a href="#cite_ref-us-ks_79-0">a</a> <a href="#cite_ref-us-ks_79-1">b</a> <a href="#cite_ref-us-ks_79-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ksrevenue.gov/pdf/20025.pdf">"Local intangibles tax return 2025"</a> (PDF). Kansas Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Local+intangibles+tax+return+2025&rft.pub=Kansas+Department+of+Revenue&rft_id=https%3A%2F%2Fwww.ksrevenue.gov%2Fpdf%2F20025.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-82"><a href="#cite_ref-82">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://revenue.ky.gov/Forms/Withholding%20Computer%20Formula.pdf">"2025 Kentucky withholding tax formula"</a> (PDF). Kentucky Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2025+Kentucky+withholding+tax+formula&rft.pub=Kentucky+Department+of+Revenue&rft_id=https%3A%2F%2Frevenue.ky.gov%2FForms%2FWithholding%2520Computer%2520Formula.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-ky-83">^ <a href="#cite_ref-us-ky_83-0">a</a> <a href="#cite_ref-us-ky_83-1">b</a> <a href="#cite_ref-us-ky_83-2">c</a> <a href="#cite_ref-us-ky_83-3">d</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.sos.ky.gov/occupationaltax/">"Occupational Taxes"</a>. Kentucky Secretary of State.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Occupational+Taxes&rft.pub=Kentucky+Secretary+of+State&rft_id=https%3A%2F%2Fweb.sos.ky.gov%2Foccupationaltax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-85"><a href="#cite_ref-85">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://revenue.louisiana.gov/Publications/2024%20Tax%20Reform%20Legislative%20Summaries.pdf">"2024 Third Extraordinary Session Legislative Summaries"</a> (PDF). Louisiana Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=2024+Third+Extraordinary+Session+Legislative+Summaries&rft.pub=Louisiana+Department+of+Revenue&rft_id=https%3A%2F%2Frevenue.louisiana.gov%2FPublications%2F2024%2520Tax%2520Reform%2520Legislative%2520Summaries.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-88"><a href="#cite_ref-88">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.marylandtaxes.gov/individual/income/tax-info/tax-rates.php">"Tax Rates"</a>. Comptroller of Maryland.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Rates&rft.pub=Comptroller+of+Maryland&rft_id=https%3A%2F%2Fwww.marylandtaxes.gov%2Findividual%2Fincome%2Ftax-info%2Ftax-rates.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-89"><a href="#cite_ref-89">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information">"Withholding Tax Information by Calendar Year"</a>. Michigan Department of Treasury.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Withholding+Tax+Information+by+Calendar+Year&rft.pub=Michigan+Department+of+Treasury&rft_id=https%3A%2F%2Fwww.michigan.gov%2Ftaxes%2Fbusiness-taxes%2Fwithholding%2Fcalendar-year-tax-information&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-90"><a href="#cite_ref-90">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax">"What cities impose an income tax?"</a>. Michigan Department of Treasury.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=What+cities+impose+an+income+tax%3F&rft.pub=Michigan+Department+of+Treasury&rft_id=https%3A%2F%2Fwww.michigan.gov%2Ftaxes%2Fquestions%2Fiit%2Faccordion%2Fgeneral%2Fwhat-cities-impose-an-income-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-91"><a href="#cite_ref-91">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.dor.ms.gov/individual/tax-rates">"Tax Rates, Exemptions, and Deductions"</a>. Mississippi Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Rates%2C+Exemptions%2C+and+Deductions&rft.pub=Mississippi+Department+of+Revenue&rft_id=https%3A%2F%2Fwww.dor.ms.gov%2Findividual%2Ftax-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-92"><a href="#cite_ref-92">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.kcmo.gov/city-hall/departments/finance/earnings-tax">"Have you paid your KCMO earnings tax?"</a>. Kansas City, Missouri.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Have+you+paid+your+KCMO+earnings+tax%3F&rft.pub=Kansas+City%2C+Missouri&rft_id=https%3A%2F%2Fwww.kcmo.gov%2Fcity-hall%2Fdepartments%2Ffinance%2Fearnings-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-93"><a href="#cite_ref-93">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.stlouis-mo.gov/government/departments/collector/earnings-tax/index.cfm">"Earnings Tax Department"</a>. City of Saint Louis.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Earnings+Tax+Department&rft.pub=City+of+Saint+Louis&rft_id=https%3A%2F%2Fwww.stlouis-mo.gov%2Fgovernment%2Fdepartments%2Fcollector%2Fearnings-tax%2Findex.cfm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-94"><a href="#cite_ref-94">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ncdor.gov/taxes-forms/tax-rate-schedules">"Tax Rate Schedules"</a>. North Carolina Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Rate+Schedules&rft.pub=North+Carolina+Department+of+Revenue&rft_id=https%3A%2F%2Fwww.ncdor.gov%2Ftaxes-forms%2Ftax-rate-schedules&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-oh-muni-95">^ <a href="#cite_ref-us-oh-muni_95-0">a</a> <a href="#cite_ref-us-oh-muni_95-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/Download/MuniRateTableInstructions.aspx">"Municipal Income Tax Rate Database"</a>. Department of Taxation of Ohio.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Municipal+Income+Tax+Rate+Database&rft.pub=Department+of+Taxation+of+Ohio&rft_id=https%3A%2F%2Fthefinder.tax.ohio.gov%2FStreamlineSalesTaxWeb%2FDownload%2FMuniRateTableInstructions.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-oh-sd-96">^ <a href="#cite_ref-us-oh-sd_96-0">a</a> <a href="#cite_ref-us-oh-sd_96-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/Download/SDRateTableInstructions.aspx">"School District Income Tax Rate Database"</a>. Department of Taxation of Ohio.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=School+District+Income+Tax+Rate+Database&rft.pub=Department+of+Taxation+of+Ohio&rft_id=https%3A%2F%2Fthefinder.tax.ohio.gov%2FStreamlineSalesTaxWeb%2FDownload%2FSDRateTableInstructions.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-or-98">^ <a href="#cite_ref-us-or_98-0">a</a> <a href="#cite_ref-us-or_98-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.portland.gov/revenue/personal-tax">"Personal Income Tax Filing and Payment Information"</a>. City of Portland, Oregon.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Personal+Income+Tax+Filing+and+Payment+Information&rft.pub=City+of+Portland%2C+Oregon&rft_id=https%3A%2F%2Fwww.portland.gov%2Frevenue%2Fpersonal-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-100"><a href="#cite_ref-100">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.revenue.pa.gov/TaxTypes/PIT/Pages/default.aspx">"Personal income tax"</a>. Pennsylvania Department of Revenue.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Personal+income+tax&rft.pub=Pennsylvania+Department+of+Revenue&rft_id=https%3A%2F%2Fwww.revenue.pa.gov%2FTaxTypes%2FPIT%2FPages%2Fdefault.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-us-pa-101">^ <a href="#cite_ref-us-pa_101-0">a</a> <a href="#cite_ref-us-pa_101-1">b</a> <a href="#cite_ref-us-pa_101-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn_Excel&type=O">"EIT / PIT / LST Tax Registers"</a>. Pennsylvania Department of Community and Economic Development.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=EIT+%2F+PIT+%2F+LST+Tax+Registers&rft.pub=Pennsylvania+Department+of+Community+and+Economic+Development&rft_id=https%3A%2F%2Fapps.dced.pa.gov%2Fmunstats-public%2FReportInformation2.aspx%3Freport%3DEitWithCollector_Dyn_Excel%26type%3DO&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-103"><a href="#cite_ref-103">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://incometax.utah.gov/paying/tax-rates">"Tax rates"</a>. Utah State Tax Commission.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+rates&rft.pub=Utah+State+Tax+Commission&rft_id=https%3A%2F%2Fincometax.utah.gov%2Fpaying%2Ftax-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-104"><a href="#cite_ref-104">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax">"Capital gains tax"</a>. 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Inland Revenue Department of Anguilla.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Universal+Social+Levy&rft.pub=Inland+Revenue+Department+of+Anguilla&rft_id=https%3A%2F%2Fird.gov.ai%2FServices%2FTax%2Fusl&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-112"><a href="#cite_ref-112">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ssbai.com/contributions.php">"Social Security Contributions"</a>. Anguilla Social Security Board.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Social+Security+Contributions&rft.pub=Anguilla+Social+Security+Board&rft_id=http%3A%2F%2Fwww.ssbai.com%2Fcontributions.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-113"><a href="#cite_ref-113">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-britishvirginislandshighlights-2024.pdf">"British Virgin Islands Highlights 2024"</a> (PDF). Deloitte. 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Government of the British Virgin Islands.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Payroll+Tax&rft.pub=Government+of+the+British+Virgin+Islands&rft_id=http%3A%2F%2Fwww.bvi.gov.vg%2Fcontent%2Fpayroll-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-115"><a href="#cite_ref-115">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.vissb.vg/contributions/">"Contributions"</a>. British Virgin Islands Social Security Board.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Contributions&rft.pub=British+Virgin+Islands+Social+Security+Board&rft_id=https%3A%2F%2Fwww.vissb.vg%2Fcontributions%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-116"><a href="#cite_ref-116">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://vinhi.vg/wp-content/nhi/NHI-Brochure.pdf">"National Health Insurance"</a> (PDF). 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National Assembly of Artsakh. 1 July 2019. Article 2. 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April 2004.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Hall+Income+Tax+Distributions+and+Local+Government+Finances&rft.pub=Tennessee+Advisory+Commission+on+Intergovernmental+Relations&rft.date=2004-04&rft_id=https%3A%2F%2Fwww.tn.gov%2Fcontent%2Fdam%2Ftn%2Ftacir%2Fdocuments%2FHall_Income_Tax.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> <li id="cite_note-162"><a href="#cite_ref-162">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.tn.gov/content/dam/tn/revenue/documents/notices/income/income17-09.pdf">"Hall Income Tax Notice"</a> (PDF). Tennessee Department of Revenue. May 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Hall+Income+Tax+Notice&rft.pub=Tennessee+Department+of+Revenue&rft.date=2017-05&rft_id=https%3A%2F%2Fwww.tn.gov%2Fcontent%2Fdam%2Ftn%2Frevenue%2Fdocuments%2Fnotices%2Fincome%2Fincome17-09.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AFlat+tax" class="Z3988"> </li> </ol></div> <ul><li><a href="/wiki/Steve_Forbes" title="Steve Forbes">Steve Forbes</a>, 2005. Flat Tax Revolution. Washington: Regnery Publishing. <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-89526-040-9" title="Special:BookSources/0-89526-040-9">0-89526-040-9</a></li> <li><a href="/wiki/Robert_Hall_(economist)" title="Robert Hall (economist)">Robert Hall</a> and <a href="/wiki/Alvin_Rabushka" title="Alvin Rabushka">Alvin Rabushka</a>, 1995 (1985). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20050224084602/http://www-hoover.stanford.edu/publications/books/flattax.html">The Flat Tax</a>. Hoover Institution Press.</li> <li>Richard Parncutt, 2006–2010. Free enterprise without poverty: Effectively progressive income tax.<a rel="nofollow" class="external autonumber" href="https://web.archive.org/web/20110514152858/http://www.uni-graz.at/~parncutt/BIFT2.html">[1]</a>.</li> <li>Anthony J. Evans, "<a rel="nofollow" class="external text" href="https://web.archive.org/web/20070808181054/http://www.openrepublic.org/open_republic/20050701_vol1_no1/articles/20050619_ft.htm">Ideas and Interests: The Flat Tax</a>" Open Republic 1(1), 2005</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2>[<a href="/w/index.php?title=Flat_tax&action=edit&section=29" title="Edit section: External links">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 0.9em;text-align:center}.mw-parser-output .side-box-imageright{padding:2px 0.9em 2px 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href="https://web.archive.org/web/20170207000153/http://www.heritage.org/taxes/report/the-laffer-curve-past-present-and-future">The Laffer Curve: Past, Present and Future</a><a href="/wiki/Template:Unfit/doc" title="Template:Unfit/doc">[unfit]</a>: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States</li> <li><a rel="nofollow" class="external text" href="http://www.econtalk.org/archives/2007/04/rabushka_on_the.html">Podcast of Rabushka discussing the flat tax</a>: Alvin Rabushka discusses the flat tax with <a href="/wiki/Russell_Roberts_(economist)" class="mw-redirect" title="Russell Roberts (economist)">Russ Roberts</a> on <a href="/wiki/EconTalk" title="EconTalk">EconTalk</a>.</li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20101008222858/http://politalkshow.com/2010/09/20/episode-96-the-flat-tax/">Podcast of Rabushka discussing the flat tax</a>: Alvin Rabushka 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