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<div class="vector-toc-text"> <span class="vector-toc-numb">3.1.1</span> <span>Income tax</span> </div> </a> <ul id="toc-Income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Negative_income_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Negative_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.2</span> <span>Negative income tax</span> </div> </a> <ul id="toc-Negative_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Capital_gains" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Capital_gains"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.3</span> <span>Capital gains</span> </div> </a> <ul id="toc-Capital_gains-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Corporate"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1.4</span> <span>Corporate</span> </div> </a> <ul id="toc-Corporate-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Social-security_contributions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Social-security_contributions"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Social-security contributions</span> </div> </a> <ul id="toc-Social-security_contributions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payroll_or_workforce" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Payroll_or_workforce"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Payroll or workforce</span> </div> </a> <ul id="toc-Payroll_or_workforce-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Wealth" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Wealth"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Wealth</span> </div> </a> <ul id="toc-Wealth-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Property" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Property"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5</span> <span>Property</span> </div> </a> <ul id="toc-Property-sublist" class="vector-toc-list"> <li id="toc-Property_taxes" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Property_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5.1</span> <span>Property taxes</span> </div> </a> <ul id="toc-Property_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Inheritance" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Inheritance"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5.2</span> <span>Inheritance</span> </div> </a> <ul id="toc-Inheritance-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Expatriation" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Expatriation"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5.3</span> <span>Expatriation</span> </div> </a> <ul id="toc-Expatriation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Transfer" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Transfer"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5.4</span> <span>Transfer</span> </div> </a> <ul id="toc-Transfer-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Wealth_(net_worth)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Wealth_(net_worth)"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5.5</span> <span>Wealth (net worth)</span> </div> </a> <ul id="toc-Wealth_(net_worth)-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Goods_and_services" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Goods_and_services"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6</span> <span>Goods and services</span> </div> </a> <ul id="toc-Goods_and_services-sublist" class="vector-toc-list"> <li id="toc-Value_added" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Value_added"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6.1</span> <span>Value added</span> </div> </a> <ul id="toc-Value_added-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sales" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Sales"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6.2</span> <span>Sales</span> </div> </a> <ul id="toc-Sales-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Excises" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Excises"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6.3</span> <span>Excises</span> </div> </a> <ul id="toc-Excises-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Tariff" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tariff"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.7</span> <span>Tariff</span> </div> </a> <ul id="toc-Tariff-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Other"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8</span> <span>Other</span> </div> </a> <ul id="toc-Other-sublist" class="vector-toc-list"> <li id="toc-License_fees" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#License_fees"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8.1</span> <span>License fees</span> </div> </a> <ul id="toc-License_fees-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Poll" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Poll"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8.2</span> <span>Poll</span> </div> </a> <ul id="toc-Poll-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other_2" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Other_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8.3</span> <span>Other</span> </div> </a> <ul id="toc-Other_2-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Descriptive_labels" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Descriptive_labels"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9</span> <span>Descriptive labels</span> </div> </a> <ul id="toc-Descriptive_labels-sublist" class="vector-toc-list"> <li id="toc-Ad_valorem_and_per_unit" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Ad_valorem_and_per_unit"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9.1</span> <span>Ad valorem and per unit</span> </div> </a> <ul id="toc-Ad_valorem_and_per_unit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Consumption" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Consumption"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9.2</span> <span>Consumption</span> </div> </a> <ul id="toc-Consumption-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Environmental" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Environmental"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9.3</span> <span>Environmental</span> </div> </a> <ul id="toc-Environmental-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Proportional,_progressive,_regressive,_and_lump_sum" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Proportional,_progressive,_regressive,_and_lump_sum"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9.4</span> <span>Proportional, progressive, regressive, and lump sum</span> </div> </a> <ul id="toc-Proportional,_progressive,_regressive,_and_lump_sum-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Direct_and_indirect" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Direct_and_indirect"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9.5</span> <span>Direct and indirect</span> </div> </a> <ul id="toc-Direct_and_indirect-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Fees_and_effective" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Fees_and_effective"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.10</span> <span>Fees and effective</span> </div> </a> <ul id="toc-Fees_and_effective-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-History" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>History</span> </div> </a> <button aria-controls="toc-History-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle History subsection</span> </button> <ul id="toc-History-sublist" class="vector-toc-list"> <li id="toc-Trends" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Trends"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Trends</span> </div> </a> <ul id="toc-Trends-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Forms" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Forms"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Forms</span> </div> </a> <ul id="toc-Forms-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Economic_effects" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Economic_effects"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Economic effects</span> </div> </a> <button aria-controls="toc-Economic_effects-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Economic effects subsection</span> </button> <ul id="toc-Economic_effects-sublist" class="vector-toc-list"> <li id="toc-Incidence" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Incidence"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.1</span> <span>Incidence</span> </div> </a> <ul id="toc-Incidence-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Increased_economic_welfare" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Increased_economic_welfare"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2</span> <span>Increased economic welfare</span> </div> </a> <ul id="toc-Increased_economic_welfare-sublist" class="vector-toc-list"> <li id="toc-Government_spending" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Government_spending"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2.1</span> <span>Government spending</span> </div> </a> <ul id="toc-Government_spending-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pigovian" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Pigovian"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2.2</span> <span>Pigovian</span> </div> </a> <ul id="toc-Pigovian-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reduced_inequality" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Reduced_inequality"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.2.3</span> <span>Reduced inequality</span> </div> </a> <ul id="toc-Reduced_inequality-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Reduced_economic_welfare" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Reduced_economic_welfare"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3</span> <span>Reduced economic welfare</span> </div> </a> <ul id="toc-Reduced_economic_welfare-sublist" class="vector-toc-list"> <li id="toc-Cost_of_compliance" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Cost_of_compliance"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3.1</span> <span>Cost of compliance</span> </div> </a> <ul id="toc-Cost_of_compliance-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deadweight_costs" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Deadweight_costs"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3.2</span> <span>Deadweight costs</span> </div> </a> <ul id="toc-Deadweight_costs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Perverse_incentives" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Perverse_incentives"> <div class="vector-toc-text"> <span class="vector-toc-numb">5.3.3</span> <span>Perverse incentives</span> </div> </a> <ul id="toc-Perverse_incentives-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-In_developing_countries" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#In_developing_countries"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>In developing countries</span> </div> </a> <button aria-controls="toc-In_developing_countries-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle In developing countries subsection</span> </button> <ul id="toc-In_developing_countries-sublist" class="vector-toc-list"> <li id="toc-Key_facts" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Key_facts"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Key facts</span> </div> </a> <ul id="toc-Key_facts-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Summary" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Summary"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Summary</span> </div> </a> <ul id="toc-Summary-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Views" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Views"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Views</span> </div> </a> <button aria-controls="toc-Views-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Views subsection</span> </button> <ul id="toc-Views-sublist" class="vector-toc-list"> <li id="toc-Support" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Support"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.1</span> <span>Support</span> </div> </a> <ul id="toc-Support-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Against" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Against"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.2</span> <span>Against</span> </div> </a> <ul id="toc-Against-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Socialism" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Socialism"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.3</span> <span>Socialism</span> </div> </a> <ul id="toc-Socialism-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Choice" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Choice"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.4</span> <span>Choice</span> </div> </a> <ul id="toc-Choice-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Geoism" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Geoism"> <div class="vector-toc-text"> <span class="vector-toc-numb">7.5</span> <span>Geoism</span> </div> </a> <ul id="toc-Geoism-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Theories" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Theories"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Theories</span> </div> </a> <button aria-controls="toc-Theories-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Theories subsection</span> </button> <ul id="toc-Theories-sublist" class="vector-toc-list"> <li id="toc-Laffer_curve" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Laffer_curve"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1</span> <span>Laffer curve</span> </div> </a> <ul id="toc-Laffer_curve-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Optimal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Optimal"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2</span> <span>Optimal</span> </div> </a> <ul id="toc-Optimal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.3</span> <span>Rates</span> </div> </a> <ul id="toc-Rates-sublist" class="vector-toc-list"> </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"> <span class="vector-toc-numb">9</span> <span>See also</span> </div> </a> <button aria-controls="toc-See_also-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle See also subsection</span> </button> <ul id="toc-See_also-sublist" class="vector-toc-list"> <li id="toc-By_country_or_region" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#By_country_or_region"> <div class="vector-toc-text"> <span class="vector-toc-numb">9.1</span> <span>By country or region</span> </div> </a> <ul id="toc-By_country_or_region-sublist" class="vector-toc-list"> </ul> </li> </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"> <span class="vector-toc-numb">10</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-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"> <span class="vector-toc-numb">12</span> <span>External links</span> </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" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet 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Available in 136 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-136" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">136 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Belasting" title="Belasting – Afrikaans" lang="af" hreflang="af" data-title="Belasting" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-als mw-list-item"><a href="https://als.wikipedia.org/wiki/Steuer" title="Steuer – Alemannic" lang="gsw" hreflang="gsw" data-title="Steuer" data-language-autonym="Alemannisch" data-language-local-name="Alemannic" class="interlanguage-link-target"><span>Alemannisch</span></a></li><li class="interlanguage-link interwiki-am mw-list-item"><a href="https://am.wikipedia.org/wiki/%E1%8C%8D%E1%89%A5%E1%88%AD" title="ግብር – Amharic" lang="am" hreflang="am" data-title="ግብር" data-language-autonym="አማርኛ" data-language-local-name="Amharic" class="interlanguage-link-target"><span>አማርኛ</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9" title="ضريبة – Arabic" lang="ar" hreflang="ar" data-title="ضريبة" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-an mw-list-item"><a href="https://an.wikipedia.org/wiki/Impuesto" title="Impuesto – Aragonese" lang="an" hreflang="an" data-title="Impuesto" data-language-autonym="Aragonés" data-language-local-name="Aragonese" class="interlanguage-link-target"><span>Aragonés</span></a></li><li class="interlanguage-link interwiki-arc mw-list-item"><a href="https://arc.wikipedia.org/wiki/%DC%A1%DC%95%DC%90%DC%AC%DC%90" title="ܡܕܐܬܐ – Aramaic" lang="arc" hreflang="arc" data-title="ܡܕܐܬܐ" data-language-autonym="ܐܪܡܝܐ" data-language-local-name="Aramaic" class="interlanguage-link-target"><span>ܐܪܡܝܐ</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%95%E0%A7%B0" title="কৰ – Assamese" lang="as" hreflang="as" data-title="কৰ" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Impuestu" title="Impuestu – Asturian" lang="ast" hreflang="ast" data-title="Impuestu" data-language-autonym="Asturianu" data-language-local-name="Asturian" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Vergi" title="Vergi – Azerbaijani" lang="az" hreflang="az" data-title="Vergi" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-azb mw-list-item"><a href="https://azb.wikipedia.org/wiki/%D9%88%D8%A6%D8%B1%DA%AF%DB%8C" title="وئرگی – South Azerbaijani" lang="azb" hreflang="azb" data-title="وئرگی" data-language-autonym="تۆرکجه" data-language-local-name="South Azerbaijani" class="interlanguage-link-target"><span>تۆرکجه</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%95%E0%A6%B0" title="কর – Bangla" lang="bn" hreflang="bn" data-title="কর" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-zh-min-nan mw-list-item"><a href="https://zh-min-nan.wikipedia.org/wiki/Cho%CD%98-s%C3%B2e" title="Cho͘-sòe – Minnan" lang="nan" hreflang="nan" data-title="Cho͘-sòe" data-language-autonym="閩南語 / Bân-lâm-gú" data-language-local-name="Minnan" class="interlanguage-link-target"><span>閩南語 / Bân-lâm-gú</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D2%BA%D0%B0%D0%BB%D1%8B%D0%BC" title="Һалым – Bashkir" lang="ba" hreflang="ba" data-title="Һалым" data-language-autonym="Башҡортса" data-language-local-name="Bashkir" class="interlanguage-link-target"><span>Башҡортса</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак – Belarusian" lang="be" hreflang="be" data-title="Падатак" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%9F%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падатак – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Падатак" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8A%D0%BA" title="Данък – Bulgarian" lang="bg" hreflang="bg" data-title="Данък" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Porez" title="Porez – Bosnian" lang="bs" hreflang="bs" data-title="Porez" data-language-autonym="Bosanski" data-language-local-name="Bosnian" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-br mw-list-item"><a href="https://br.wikipedia.org/wiki/Tell" title="Tell – Breton" lang="br" hreflang="br" data-title="Tell" data-language-autonym="Brezhoneg" data-language-local-name="Breton" class="interlanguage-link-target"><span>Brezhoneg</span></a></li><li class="interlanguage-link interwiki-bxr mw-list-item"><a href="https://bxr.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B0%D0%B1%D0%B0%D1%80%D0%B8" title="Татабари – Russia Buriat" lang="bxr" hreflang="bxr" data-title="Татабари" data-language-autonym="Буряад" data-language-local-name="Russia Buriat" class="interlanguage-link-target"><span>Буряад</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Impost" title="Impost – Catalan" lang="ca" hreflang="ca" data-title="Impost" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Da%C5%88" title="Daň – Czech" lang="cs" hreflang="cs" data-title="Daň" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-sn mw-list-item"><a href="https://sn.wikipedia.org/wiki/Mutero" title="Mutero – Shona" lang="sn" hreflang="sn" data-title="Mutero" data-language-autonym="ChiShona" data-language-local-name="Shona" class="interlanguage-link-target"><span>ChiShona</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth" title="Treth – Welsh" lang="cy" hreflang="cy" data-title="Treth" data-language-autonym="Cymraeg" data-language-local-name="Welsh" class="interlanguage-link-target"><span>Cymraeg</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Skat" title="Skat – Danish" lang="da" hreflang="da" data-title="Skat" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Steuer" title="Steuer – German" lang="de" hreflang="de" data-title="Steuer" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Maksud" title="Maksud – Estonian" lang="et" hreflang="et" data-title="Maksud" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1" title="Φορολογία – Greek" lang="el" hreflang="el" data-title="Φορολογία" data-language-autonym="Ελληνικά" data-language-local-name="Greek" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto" title="Impuesto – Spanish" lang="es" hreflang="es" data-title="Impuesto" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Imposto" title="Imposto – Esperanto" lang="eo" hreflang="eo" data-title="Imposto" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Zerga" title="Zerga – Basque" lang="eu" hreflang="eu" data-title="Zerga" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات – Persian" lang="fa" hreflang="fa" data-title="مالیات" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-hif mw-list-item"><a href="https://hif.wikipedia.org/wiki/Tax" title="Tax – Fiji Hindi" lang="hif" hreflang="hif" data-title="Tax" data-language-autonym="Fiji Hindi" data-language-local-name="Fiji Hindi" class="interlanguage-link-target"><span>Fiji Hindi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t" title="Impôt – French" lang="fr" hreflang="fr" data-title="Impôt" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-fy mw-list-item"><a href="https://fy.wikipedia.org/wiki/Belesting" title="Belesting – Western Frisian" lang="fy" hreflang="fy" data-title="Belesting" data-language-autonym="Frysk" data-language-local-name="Western Frisian" class="interlanguage-link-target"><span>Frysk</span></a></li><li class="interlanguage-link interwiki-ga mw-list-item"><a href="https://ga.wikipedia.org/wiki/C%C3%A1in" title="Cáin – Irish" lang="ga" hreflang="ga" data-title="Cáin" data-language-autonym="Gaeilge" data-language-local-name="Irish" class="interlanguage-link-target"><span>Gaeilge</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Imposto" title="Imposto – Galician" lang="gl" hreflang="gl" data-title="Imposto" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-guw mw-list-item"><a href="https://guw.wikipedia.org/wiki/Taku%E1%BA%B9" title="Takuẹ – Gun" lang="guw" hreflang="guw" data-title="Takuẹ" data-language-autonym="Gungbe" data-language-local-name="Gun" class="interlanguage-link-target"><span>Gungbe</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%A1%B0%EC%84%B8" title="조세 – Korean" lang="ko" hreflang="ko" data-title="조세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ha mw-list-item"><a href="https://ha.wikipedia.org/wiki/Haraji" title="Haraji – Hausa" lang="ha" hreflang="ha" data-title="Haraji" data-language-autonym="Hausa" data-language-local-name="Hausa" class="interlanguage-link-target"><span>Hausa</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D6%80%D5%AF" title="Հարկ – Armenian" lang="hy" hreflang="hy" data-title="Հարկ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – Hindi" lang="hi" hreflang="hi" data-title="कर" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez" title="Porez – Croatian" lang="hr" hreflang="hr" data-title="Porez" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Imposto" title="Imposto – Ido" lang="io" hreflang="io" data-title="Imposto" data-language-autonym="Ido" data-language-local-name="Ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-ilo mw-list-item"><a href="https://ilo.wikipedia.org/wiki/Buis" title="Buis – Iloko" lang="ilo" hreflang="ilo" data-title="Buis" data-language-autonym="Ilokano" data-language-local-name="Iloko" class="interlanguage-link-target"><span>Ilokano</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak" title="Pajak – Indonesian" lang="id" hreflang="id" data-title="Pajak" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ia mw-list-item"><a href="https://ia.wikipedia.org/wiki/Imposto" title="Imposto – Interlingua" lang="ia" hreflang="ia" data-title="Imposto" data-language-autonym="Interlingua" data-language-local-name="Interlingua" class="interlanguage-link-target"><span>Interlingua</span></a></li><li class="interlanguage-link interwiki-os mw-list-item"><a href="https://os.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – Ossetic" lang="os" hreflang="os" data-title="Налог" data-language-autonym="Ирон" data-language-local-name="Ossetic" class="interlanguage-link-target"><span>Ирон</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Skattur" title="Skattur – Icelandic" lang="is" hreflang="is" data-title="Skattur" data-language-autonym="Íslenska" data-language-local-name="Icelandic" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Imposta" title="Imposta – Italian" lang="it" hreflang="it" data-title="Imposta" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%9E%D7%A1" title="מס – Hebrew" lang="he" hreflang="he" data-title="מס" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-jv mw-list-item"><a href="https://jv.wikipedia.org/wiki/Pajeg" title="Pajeg – Javanese" lang="jv" hreflang="jv" data-title="Pajeg" data-language-autonym="Jawa" data-language-local-name="Javanese" class="interlanguage-link-target"><span>Jawa</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%A4%E0%B3%86%E0%B2%B0%E0%B2%BF%E0%B2%97%E0%B3%86" title="ತೆರಿಗೆ – Kannada" lang="kn" hreflang="kn" data-title="ತೆರಿಗೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-krc mw-list-item"><a href="https://krc.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – Karachay-Balkar" lang="krc" hreflang="krc" data-title="Налог" data-language-autonym="Къарачай-малкъар" data-language-local-name="Karachay-Balkar" class="interlanguage-link-target"><span>Къарачай-малкъар</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%98" title="გადასახადი – Georgian" lang="ka" hreflang="ka" data-title="გადასახადი" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D2%9B" title="Салық – Kazakh" lang="kk" hreflang="kk" data-title="Салық" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kw mw-list-item"><a href="https://kw.wikipedia.org/wiki/Toll" title="Toll – Cornish" lang="kw" hreflang="kw" data-title="Toll" data-language-autonym="Kernowek" data-language-local-name="Cornish" class="interlanguage-link-target"><span>Kernowek</span></a></li><li class="interlanguage-link interwiki-sw mw-list-item"><a href="https://sw.wikipedia.org/wiki/Kodi_(ushuru)" title="Kodi (ushuru) – Swahili" lang="sw" hreflang="sw" data-title="Kodi (ushuru)" data-language-autonym="Kiswahili" data-language-local-name="Swahili" class="interlanguage-link-target"><span>Kiswahili</span></a></li><li class="interlanguage-link interwiki-ht mw-list-item"><a href="https://ht.wikipedia.org/wiki/Enpo" title="Enpo – Haitian Creole" lang="ht" hreflang="ht" data-title="Enpo" data-language-autonym="Kreyòl ayisyen" data-language-local-name="Haitian Creole" class="interlanguage-link-target"><span>Kreyòl ayisyen</span></a></li><li class="interlanguage-link interwiki-gcr mw-list-item"><a href="https://gcr.wikipedia.org/wiki/Taks" title="Taks – Guianan Creole" lang="gcr" hreflang="gcr" data-title="Taks" data-language-autonym="Kriyòl gwiyannen" data-language-local-name="Guianan Creole" class="interlanguage-link-target"><span>Kriyòl gwiyannen</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BA" title="Салык – Kyrgyz" lang="ky" hreflang="ky" data-title="Салык" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lld mw-list-item"><a href="https://lld.wikipedia.org/wiki/Ch%C3%AButa" title="Chëuta – Ladin" lang="lld" hreflang="lld" data-title="Chëuta" data-language-autonym="Ladin" data-language-local-name="Ladin" class="interlanguage-link-target"><span>Ladin</span></a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%9E%E0%BA%B2%E0%BA%AA%E0%BA%B5" title="ພາສີ – Lao" lang="lo" hreflang="lo" data-title="ພາສີ" data-language-autonym="ລາວ" data-language-local-name="Lao" class="interlanguage-link-target"><span>ລາວ</span></a></li><li class="interlanguage-link interwiki-la mw-list-item"><a href="https://la.wikipedia.org/wiki/Tributum" title="Tributum – Latin" lang="la" hreflang="la" data-title="Tributum" data-language-autonym="Latina" data-language-local-name="Latin" class="interlanguage-link-target"><span>Latina</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Nodoklis" title="Nodoklis – Latvian" lang="lv" hreflang="lv" data-title="Nodoklis" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Steier" title="Steier – Luxembourgish" lang="lb" hreflang="lb" data-title="Steier" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxembourgish" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Mokestis" title="Mokestis – Lithuanian" lang="lt" hreflang="lt" data-title="Mokestis" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-li mw-list-item"><a href="https://li.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) – Limburgish" lang="li" hreflang="li" data-title="Belasting (fiscaal)" data-language-autonym="Limburgs" data-language-local-name="Limburgish" class="interlanguage-link-target"><span>Limburgs</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Ad%C3%B3" title="Adó – Hungarian" lang="hu" hreflang="hu" data-title="Adó" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA" title="Данок – Macedonian" lang="mk" hreflang="mk" data-title="Данок" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mg mw-list-item"><a href="https://mg.wikipedia.org/wiki/Hetra" title="Hetra – Malagasy" lang="mg" hreflang="mg" data-title="Hetra" data-language-autonym="Malagasy" data-language-local-name="Malagasy" class="interlanguage-link-target"><span>Malagasy</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%A8%E0%B4%BF%E0%B4%95%E0%B5%81%E0%B4%A4%E0%B4%BF" title="നികുതി – Malayalam" lang="ml" hreflang="ml" data-title="നികുതി" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – Marathi" lang="mr" hreflang="mr" data-title="कर" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D9%87" title="ضريبه – Egyptian Arabic" lang="arz" hreflang="arz" data-title="ضريبه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Cukai" title="Cukai – Malay" lang="ms" hreflang="ms" data-title="Cukai" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-min mw-list-item"><a href="https://min.wikipedia.org/wiki/Pajak" title="Pajak – Minangkabau" lang="min" hreflang="min" data-title="Pajak" data-language-autonym="Minangkabau" data-language-local-name="Minangkabau" class="interlanguage-link-target"><span>Minangkabau</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A2%D0%B0%D1%82%D0%B2%D0%B0%D1%80" title="Татвар – Mongolian" lang="mn" hreflang="mn" data-title="Татвар" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%A1%E1%80%81%E1%80%BD%E1%80%94%E1%80%BA%E1%80%A1%E1%80%81" title="အခွန်အခ – Burmese" lang="my" hreflang="my" data-title="အခွန်အခ" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="Burmese" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal) – Dutch" lang="nl" hreflang="nl" data-title="Belasting (fiscaal)" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – Nepali" lang="ne" hreflang="ne" data-title="कर" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-new mw-list-item"><a href="https://new.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0" title="कर – Newari" lang="new" hreflang="new" data-title="कर" data-language-autonym="नेपाल भाषा" data-language-local-name="Newari" class="interlanguage-link-target"><span>नेपाल भाषा</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%A7%9F%E7%A8%8E" title="租税 – Japanese" lang="ja" hreflang="ja" data-title="租税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ce mw-list-item"><a href="https://ce.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – Chechen" lang="ce" hreflang="ce" data-title="Налог" data-language-autonym="Нохчийн" data-language-local-name="Chechen" class="interlanguage-link-target"><span>Нохчийн</span></a></li><li class="interlanguage-link interwiki-no badge-Q17437796 badge-featuredarticle mw-list-item" title="featured article badge"><a href="https://no.wikipedia.org/wiki/Skatt" title="Skatt – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Skatt" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Skatt" title="Skatt – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Skatt" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-oc badge-Q17437798 badge-goodarticle mw-list-item" title="good article badge"><a href="https://oc.wikipedia.org/wiki/Imp%C3%B2st" title="Impòst – Occitan" lang="oc" hreflang="oc" data-title="Impòst" data-language-autonym="Occitan" data-language-local-name="Occitan" class="interlanguage-link-target"><span>Occitan</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Soliq" title="Soliq – Uzbek" lang="uz" hreflang="uz" data-title="Soliq" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pa mw-list-item"><a href="https://pa.wikipedia.org/wiki/%E0%A8%95%E0%A8%B0" title="ਕਰ – Punjabi" lang="pa" hreflang="pa" data-title="ਕਰ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Punjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-pnb mw-list-item"><a href="https://pnb.wikipedia.org/wiki/%D9%B9%DB%8C%DA%A9%D8%B3" title="ٹیکس – Western Punjabi" lang="pnb" hreflang="pnb" data-title="ٹیکس" data-language-autonym="پنجابی" data-language-local-name="Western Punjabi" class="interlanguage-link-target"><span>پنجابی</span></a></li><li class="interlanguage-link interwiki-ps mw-list-item"><a href="https://ps.wikipedia.org/wiki/%D9%88%D8%B1%DA%A9%DA%93%DB%90%D9%86%D9%87" title="ورکړېنه – Pashto" lang="ps" hreflang="ps" data-title="ورکړېنه" data-language-autonym="پښتو" data-language-local-name="Pashto" class="interlanguage-link-target"><span>پښتو</span></a></li><li class="interlanguage-link interwiki-jam mw-list-item"><a href="https://jam.wikipedia.org/wiki/Tax" title="Tax – Jamaican Creole English" lang="jam" hreflang="jam" data-title="Tax" data-language-autonym="Patois" data-language-local-name="Jamaican Creole English" class="interlanguage-link-target"><span>Patois</span></a></li><li class="interlanguage-link interwiki-pms mw-list-item"><a href="https://pms.wikipedia.org/wiki/Taja" title="Taja – Piedmontese" lang="pms" hreflang="pms" data-title="Taja" data-language-autonym="Piemontèis" data-language-local-name="Piedmontese" class="interlanguage-link-target"><span>Piemontèis</span></a></li><li class="interlanguage-link interwiki-nds mw-list-item"><a href="https://nds.wikipedia.org/wiki/St%C3%BC%C3%BCr" title="Stüür – Low German" lang="nds" hreflang="nds" data-title="Stüür" data-language-autonym="Plattdüütsch" data-language-local-name="Low German" class="interlanguage-link-target"><span>Plattdüütsch</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek" title="Podatek – Polish" lang="pl" hreflang="pl" data-title="Podatek" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Imposto" title="Imposto – Portuguese" lang="pt" hreflang="pt" data-title="Imposto" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/Sal%C4%B1q" title="Salıq – Kara-Kalpak" lang="kaa" hreflang="kaa" data-title="Salıq" data-language-autonym="Qaraqalpaqsha" data-language-local-name="Kara-Kalpak" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-crh mw-list-item"><a href="https://crh.wikipedia.org/wiki/Bergi" title="Bergi – Crimean Tatar" lang="crh" hreflang="crh" data-title="Bergi" data-language-autonym="Qırımtatarca" data-language-local-name="Crimean Tatar" class="interlanguage-link-target"><span>Qırımtatarca</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Impozit" title="Impozit – Romanian" lang="ro" hreflang="ro" data-title="Impozit" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-qu mw-list-item"><a href="https://qu.wikipedia.org/wiki/Impuwistu" title="Impuwistu – Quechua" lang="qu" hreflang="qu" data-title="Impuwistu" data-language-autonym="Runa Simi" data-language-local-name="Quechua" class="interlanguage-link-target"><span>Runa Simi</span></a></li><li class="interlanguage-link interwiki-rue mw-list-item"><a href="https://rue.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D1%8C" title="Дань – Rusyn" lang="rue" hreflang="rue" data-title="Дань" data-language-autonym="Русиньскый" data-language-local-name="Rusyn" class="interlanguage-link-target"><span>Русиньскый</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3" title="Налог – Russian" lang="ru" hreflang="ru" data-title="Налог" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%A2%D2%AF%D2%BB%D1%8D%D1%8D%D0%BD" title="Түһээн – Yakut" lang="sah" hreflang="sah" data-title="Түһээн" data-language-autonym="Саха тыла" data-language-local-name="Yakut" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-sat mw-list-item"><a href="https://sat.wikipedia.org/wiki/%E1%B1%A0%E1%B1%B7%E1%B1%9F%E1%B1%A1%E1%B1%BD%E1%B1%B1%E1%B1%9F" title="ᱠᱷᱟᱡᱽᱱᱟ – Santali" lang="sat" hreflang="sat" data-title="ᱠᱷᱟᱡᱽᱱᱟ" data-language-autonym="ᱥᱟᱱᱛᱟᱲᱤ" data-language-local-name="Santali" class="interlanguage-link-target"><span>ᱥᱟᱱᱛᱟᱲᱤ</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa" title="Taksa – Albanian" lang="sq" hreflang="sq" data-title="Taksa" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-si mw-list-item"><a href="https://si.wikipedia.org/wiki/%E0%B6%B6%E0%B6%AF%E0%B7%94" title="බදු – Sinhala" lang="si" hreflang="si" data-title="බදු" data-language-autonym="සිංහල" data-language-local-name="Sinhala" class="interlanguage-link-target"><span>සිංහල</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Tax" title="Tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A7%DA%B3%D8%A7%DA%99%D9%8A" title="اڳاڙي – Sindhi" lang="sd" hreflang="sd" data-title="اڳاڙي" data-language-autonym="سنڌي" data-language-local-name="Sindhi" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Da%C5%88" title="Daň – Slovak" lang="sk" hreflang="sk" data-title="Daň" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Davek" title="Davek – Slovenian" lang="sl" hreflang="sl" data-title="Davek" data-language-autonym="Slovenščina" data-language-local-name="Slovenian" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-so mw-list-item"><a href="https://so.wikipedia.org/wiki/Canshuurta" title="Canshuurta – Somali" lang="so" hreflang="so" data-title="Canshuurta" data-language-autonym="Soomaaliga" data-language-local-name="Somali" class="interlanguage-link-target"><span>Soomaaliga</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%A8%D8%A7%D8%AC" title="باج – Central Kurdish" lang="ckb" hreflang="ckb" data-title="باج" data-language-autonym="کوردی" data-language-local-name="Central Kurdish" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7" title="Порез – Serbian" lang="sr" hreflang="sr" data-title="Порез" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Porez" title="Porez – Serbo-Croatian" lang="sh" hreflang="sh" data-title="Porez" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="Serbo-Croatian" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Pajeg" title="Pajeg – Sundanese" lang="su" hreflang="su" data-title="Pajeg" data-language-autonym="Sunda" data-language-local-name="Sundanese" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Verotus" title="Verotus – Finnish" lang="fi" hreflang="fi" data-title="Verotus" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Skatt" title="Skatt – Swedish" lang="sv" hreflang="sv" data-title="Skatt" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Buwis" title="Buwis – Tagalog" lang="tl" hreflang="tl" data-title="Buwis" data-language-autonym="Tagalog" data-language-local-name="Tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="வரி – Tamil" lang="ta" hreflang="ta" data-title="வரி" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BB%D1%8B%D0%BC" title="Салым – Tatar" lang="tt" hreflang="tt" data-title="Салым" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-te mw-list-item"><a href="https://te.wikipedia.org/wiki/%E0%B0%AA%E0%B0%A8%E0%B1%8D%E0%B0%A8%E0%B1%81_(%E0%B0%86%E0%B0%B0%E0%B1%8D%E0%B0%A5%E0%B0%BF%E0%B0%95_%E0%B0%B5%E0%B1%8D%E0%B0%AF%E0%B0%B5%E0%B0%B8%E0%B1%8D%E0%B0%A5)" title="పన్ను (ఆర్థిక వ్యవస్థ) – Telugu" lang="te" hreflang="te" data-title="పన్ను (ఆర్థిక వ్యవస్థ)" data-language-autonym="తెలుగు" data-language-local-name="Telugu" class="interlanguage-link-target"><span>తెలుగు</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%A0%E0%B8%B2%E0%B8%A9%E0%B8%B5" title="ภาษี – Thai" lang="th" hreflang="th" data-title="ภาษี" data-language-autonym="ไทย" data-language-local-name="Thai" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D0%BD%D0%B4%D0%BE%D0%B7" title="Андоз – Tajik" lang="tg" hreflang="tg" data-title="Андоз" data-language-autonym="Тоҷикӣ" data-language-local-name="Tajik" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Vergi" title="Vergi – Turkish" lang="tr" hreflang="tr" data-title="Vergi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tyv mw-list-item"><a href="https://tyv.wikipedia.org/wiki/%D2%AE%D0%BD%D0%B4%D2%AF%D1%80%D2%AF%D0%B3" title="Үндүрүг – Tuvinian" lang="tyv" hreflang="tyv" data-title="Үндүрүг" data-language-autonym="Тыва дыл" data-language-local-name="Tuvinian" class="interlanguage-link-target"><span>Тыва дыл</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA" title="Податок – Ukrainian" lang="uk" hreflang="uk" data-title="Податок" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA" title="مالیات – Urdu" lang="ur" hreflang="ur" data-title="مالیات" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF" title="Thuế – Vietnamese" lang="vi" hreflang="vi" data-title="Thuế" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh-classical mw-list-item"><a href="https://zh-classical.wikipedia.org/wiki/%E7%A8%85" title="稅 – Literary Chinese" lang="lzh" hreflang="lzh" data-title="稅" data-language-autonym="文言" data-language-local-name="Literary Chinese" class="interlanguage-link-target"><span>文言</span></a></li><li class="interlanguage-link interwiki-war mw-list-item"><a href="https://war.wikipedia.org/wiki/Buh%C3%ADs" title="Buhís – Waray" lang="war" hreflang="war" data-title="Buhís" data-language-autonym="Winaray" data-language-local-name="Waray" class="interlanguage-link-target"><span>Winaray</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E7%A8%8E" title="税 – Wu" lang="wuu" hreflang="wuu" data-title="税" data-language-autonym="吴语" data-language-local-name="Wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-yi mw-list-item"><a href="https://yi.wikipedia.org/wiki/%D7%A9%D7%98%D7%99%D7%99%D7%A2%D7%A8" title="שטייער – Yiddish" lang="yi" hreflang="yi" data-title="שטייער" data-language-autonym="ייִדיש" data-language-local-name="Yiddish" class="interlanguage-link-target"><span>ייִדיש</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E7%A8%85" title="稅 – Cantonese" lang="yue" hreflang="yue" data-title="稅" data-language-autonym="粵語" data-language-local-name="Cantonese" class="interlanguage-link-target"><span>粵語</span></a></li><li class="interlanguage-link interwiki-bat-smg mw-list-item"><a href="https://bat-smg.wikipedia.org/wiki/Muokesnis" title="Muokesnis – Samogitian" lang="sgs" hreflang="sgs" data-title="Muokesnis" data-language-autonym="Žemaitėška" data-language-local-name="Samogitian" class="interlanguage-link-target"><span>Žemaitėška</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%A8%85" title="稅 – Chinese" lang="zh" hreflang="zh" data-title="稅" data-language-autonym="中文" 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id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Compulsory contribution to state revenue</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">For other uses, see <a href="/wiki/Tax_(disambiguation)" class="mw-disambig" title="Tax (disambiguation)">Tax (disambiguation)</a>.</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist 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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 class="mw-selflink selflink">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><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></span></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 mw-collapsed"><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/Economic_justice" title="Economic justice">Economic justice</a></li> <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 href="/wiki/Flat_tax" title="Flat tax">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 class="mw-selflink-fragment" href="#Economic_effects">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 href="/wiki/Flat_tax" title="Flat tax">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><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></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"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></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><span class="nowrap"><span class="noviewer" typeof="mw:File"><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/15px-Emblem-money.svg.png" decoding="async" width="15" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/23px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/30px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/17px-Bills_and_coins.svg.png" decoding="async" width="17" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/26px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/34px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><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_sidebar" title="Template:Taxation sidebar"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_sidebar" title="Template talk:Taxation sidebar"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_sidebar" title="Special:EditPage/Template:Taxation sidebar"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table><p>A <b>tax</b> is a mandatory financial charge or levy imposed on an individual or <a href="/wiki/Legal_person" title="Legal person">legal entity</a> by a <a href="/wiki/Government" title="Government">governmental</a> organization to support <a href="/wiki/Government_spending" title="Government spending">government spending</a> and <a href="/wiki/Public_expenditure" class="mw-redirect" title="Public expenditure">public expenditures</a> collectively or to <a href="/wiki/Pigouvian_tax" title="Pigouvian tax">regulate</a> and reduce negative <a href="/wiki/Externality" title="Externality">externalities</a>.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> <b>Tax compliance</b> refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> The first known taxation occurred in Ancient Egypt around 3000–2800 BC.<sup id="cite_ref-:1_3-0" class="reference"><a href="#cite_note-:1-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Taxes consist of <a href="/wiki/Direct_tax" title="Direct tax">direct</a> or <a href="/wiki/Indirect_tax" title="Indirect tax">indirect taxes</a> and may be paid in money or as labor equivalent. </p><p>All countries have a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (September 2024)">citation needed</span></a></i>]</sup> Some countries levy a <a href="/wiki/Flat_tax" title="Flat tax">flat percentage rate</a> of taxation on personal annual income, but most <a href="/wiki/Progressive_tax" title="Progressive tax">scale taxes</a> are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's <a href="/wiki/Income_tax" title="Income tax">income</a> and <a href="/wiki/Corporate_tax" title="Corporate tax">corporate income</a>. Countries or sub-units often also impose <a href="/wiki/Wealth_tax" title="Wealth tax">wealth taxes</a>, <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance taxes</a>, <a href="/wiki/Gift_tax" title="Gift tax">gift taxes</a>, <a href="/wiki/Property_tax" title="Property tax">property taxes</a>, <a href="/wiki/Sales_tax" title="Sales tax">sales taxes</a>, <a href="/wiki/Use_tax" title="Use tax">use taxes</a>, <a href="/wiki/Environmental_tax" title="Environmental tax">environmental taxes</a>, <a href="/wiki/Payroll_tax" title="Payroll tax">payroll taxes</a>, <a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">duties</a>, or <a href="/wiki/Tariff" title="Tariff">tariffs</a>. It is also possible to levy a tax on tax, as with a <a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">gross receipts tax</a>. </p><p>In economic terms (<a href="/wiki/Circular_flow_of_income" title="Circular flow of income">circular flow of income</a>), taxation transfers wealth from households or businesses to the government. This affects <a href="/wiki/Economic_growth" title="Economic growth">economic growth</a> and <a href="/wiki/Welfare_definition_of_economics" title="Welfare definition of economics">welfare</a>, which can be increased (known as <a href="/wiki/Fiscal_multiplier" title="Fiscal multiplier">fiscal multiplier</a>) or decreased (known as <a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">excess burden of taxation</a>). Consequently, taxation is a highly debated topic by some, as although taxation is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of <a href="/wiki/Public_good_(economics)" class="mw-redirect" title="Public good (economics)">public goods</a> and <a href="/wiki/Public_service" title="Public service">public services</a>,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> others such as <a href="/wiki/Libertarianism_in_the_United_States" title="Libertarianism in the United States">libertarians</a> are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as <a href="/wiki/Theft" title="Theft">theft</a> or <a href="/wiki/Extortion" title="Extortion">extortion</a> through <a href="/wiki/Coercion" title="Coercion">coercion</a> along with the use of <a href="/wiki/Force_(law)" title="Force (law)">force</a>.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Within market economies, taxation is considered the most viable option to operate the government (instead of widespread <a href="/wiki/State_ownership" title="State ownership">state ownership</a> of the <a href="/wiki/Means_of_production" title="Means of production">means of production</a>), as taxation enables the government to generate <a href="/wiki/Revenue" title="Revenue">revenue</a> without heavily interfering with the market and private businesses; taxation preserves the <a href="/wiki/Efficiency" title="Efficiency">efficiency</a> and <a href="/wiki/Productivity" title="Productivity">productivity</a> of the <a href="/wiki/Private_sector" title="Private sector">private sector</a> by allowing individuals and <a href="/wiki/Company" title="Company">companies</a> to make their own economic decisions, engage in flexible <a href="/wiki/Production_(economics)" title="Production (economics)">production</a>, <a href="/wiki/Competition" title="Competition">competition</a>, and <a href="/wiki/Innovation" title="Innovation">innovation</a> as a result of <a href="/wiki/Market_(economics)" title="Market (economics)">market forces</a>. </p><p>Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as <a href="/wiki/Tax_haven" title="Tax haven">tax havens</a> by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through <a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">base erosion and profit shifting</a>). </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="Overview">Overview</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=1" title="Edit section: Overview"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-left" typeof="mw:File/Thumb"><a href="/wiki/File:Total-tax-revenues-gdp.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Total-tax-revenues-gdp.png/440px-Total-tax-revenues-gdp.png" decoding="async" width="440" height="273" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/da/Total-tax-revenues-gdp.png/660px-Total-tax-revenues-gdp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/da/Total-tax-revenues-gdp.png/880px-Total-tax-revenues-gdp.png 2x" data-file-width="3098" data-file-height="1920" /></a><figcaption>Total revenue from direct and indirect taxes given as share of GDP in 2017<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup></figcaption></figure> <p>Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to the public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as <a href="/wiki/Traffic_ticket" title="Traffic ticket">traffic fines</a>), by borrowing and confiscating <a href="/wiki/Crime" title="Crime">criminal</a> proceeds. From the view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the <a href="/wiki/Public_sector" title="Public sector">public sector</a>, levied on a basis of predetermined criteria and without reference to specific benefits received. </p><p>In modern taxation systems, governments levy taxes in money, but <a href="/wiki/In_kind" title="In kind">in-kind</a> and <i><a href="/wiki/Corv%C3%A9e" title="Corvée">corvée</a></i> taxation are characteristic of traditional or pre-<a href="/wiki/Capitalism" title="Capitalism">capitalist</a> states and their functional equivalents. The method of taxation and the government expenditure of taxes raised is often highly debated in <a href="/wiki/Politics" title="Politics">politics</a> and <a href="/wiki/Economics" title="Economics">economics</a>. Tax collection is performed by a government agency such as the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> (IRS) in the <a href="/wiki/United_States" title="United States">United States</a>, <a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">His Majesty's Revenue and Customs</a> (HMRC) in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, the <a href="/wiki/Canada_Revenue_Agency" title="Canada Revenue Agency">Canada Revenue Agency</a> or the <a href="/wiki/Australian_Taxation_Office" title="Australian Taxation Office">Australian Taxation Office</a>. When taxes are not fully paid, the state may impose civil penalties (such as <a href="/wiki/Fine_(penalty)" title="Fine (penalty)">fines</a> or <a href="/wiki/Asset_forfeiture" title="Asset forfeiture">forfeiture</a>) or criminal penalties (such as <a href="/wiki/Incarceration" class="mw-redirect" title="Incarceration">incarceration</a>) on the non-paying entity or individual.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Purposes_and_effects">Purposes and effects</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=2" title="Edit section: Purposes and effects"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The levying of taxes aims to raise revenue to fund <a href="/wiki/Government" title="Government">governing</a>, to alter prices in order to affect <a href="/wiki/Demand" title="Demand">demand</a>, or to regulate some <a href="/wiki/Externality" title="Externality">form of cost or benefit</a>. States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic <a href="/wiki/Infrastructure" title="Infrastructure">infrastructure</a> (<a href="/wiki/Road" title="Road">roads</a>, <a href="/wiki/Public_transport" title="Public transport">public transportation</a>, <a href="/wiki/Sanitation" title="Sanitation">sanitation</a>, <a href="/wiki/List_of_national_legal_systems" title="List of national legal systems">legal systems</a>, <a href="/wiki/Public_security" title="Public security">public security</a>, public <a href="/wiki/Education" title="Education">education</a>, public <a href="/wiki/Health_system" title="Health system">health systems</a>), <a href="/wiki/Military" title="Military">military</a>, scientific <a href="/wiki/Research_and_development" title="Research and development">research & development</a>, <a href="/wiki/Culture" title="Culture">culture</a> and <a href="/wiki/The_arts" title="The arts">the arts</a>, <a href="/wiki/Public_works" title="Public works">public works</a>, <a href="/wiki/Distribution_(economics)" title="Distribution (economics)">distribution</a>, <a href="/wiki/Data_collection" title="Data collection">data collection</a> and <a href="/wiki/Dissemination" title="Dissemination">dissemination</a>, public <a href="/wiki/Insurance" title="Insurance">insurance</a>, and the operation of government itself. A government's ability to raise taxes is called its <a href="/wiki/Fiscal_capacity" title="Fiscal capacity">fiscal capacity</a>. </p><p>When <a href="/wiki/Government_spending" title="Government spending">expenditures</a> exceed tax <a href="/wiki/Government_revenue" title="Government revenue">revenue</a>, a government accumulates <a href="/wiki/Government_debt" title="Government debt">government debt</a>. A portion of taxes may be used to service past debts. Governments also use taxes to fund <a href="/wiki/Welfare_spending" title="Welfare spending">welfare</a> and <a href="/wiki/Public_service" title="Public service">public services</a>. These services can include <a href="/wiki/Education_system" class="mw-redirect" title="Education system">education systems</a>, <a href="/wiki/Pension" title="Pension">pensions</a> for the <a href="/wiki/Old_age" title="Old age">elderly</a>, <a href="/wiki/Unemployment_benefits" title="Unemployment benefits">unemployment benefits</a>, <a href="/wiki/Transfer_payment" title="Transfer payment">transfer payments</a>, <a href="/wiki/Subsidy" title="Subsidy">subsidies</a> and <a href="/wiki/Public_transportation" class="mw-redirect" title="Public transportation">public transportation</a>. <a href="/wiki/Electric_utility" title="Electric utility">Energy</a>, <a href="/wiki/Water_management" class="mw-redirect" title="Water management">water</a> and <a href="/wiki/Waste_management" title="Waste management">waste management</a> systems are also common <a href="/wiki/Public_utility" title="Public utility">public utilities</a>. </p><p>According to the proponents of the <a href="/wiki/Chartalism" title="Chartalism">chartalist theory</a> of <a href="/wiki/Money_creation" title="Money creation">money creation</a>, taxes are not needed for government revenue, as long as the government in question is able to issue <a href="/wiki/Fiat_money" title="Fiat money">fiat money</a>. According to this view, the purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Types">Types</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=3" title="Edit section: Types"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/Organisation_for_Economic_Co-operation_and_Development" class="mw-redirect" title="Organisation for Economic Co-operation and Development">Organisation for Economic Co-operation and Development</a> (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed a definition and system of classification of internal taxes,<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> generally followed below. In addition, many countries impose taxes (<a href="/wiki/Tariff" title="Tariff">tariffs</a>) on the import of goods. </p> <div class="mw-heading mw-heading3"><h3 id="Income_Taxation">Income Taxation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=4" title="Edit section: Income Taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Income_tax">Income tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=5" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Income_tax" title="Income tax">Income tax</a></div> <p>Many jurisdictions tax the income of individuals and of <a href="/wiki/Business_entities" class="mw-redirect" title="Business entities">business entities</a>, including <a href="/wiki/Corporation" title="Corporation">corporations</a>. Generally, the authorities impose a tax on net profits from a <a href="/wiki/Business" title="Business">business</a>, on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in the jurisdiction, which <a href="/wiki/Tax_law" title="Tax law">tax-law</a> principles in the jurisdiction may modify or replace. The <a href="/wiki/Tax_incidence" title="Tax incidence">incidence of taxation</a> varies by system, and some systems may be viewed as <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a> or <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a>. Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. </p><p><a href="/wiki/Tax_collection_agencies" class="mw-redirect" title="Tax collection agencies">Tax-collection agencies</a> often collect <a href="/wiki/Personal_income_tax" class="mw-redirect" title="Personal income tax">personal income tax</a> on a <a href="/wiki/PAYE" class="mw-redirect" title="PAYE">pay-as-you-earn</a> basis, with corrections made after the end of the <a href="/wiki/Tax_year" class="mw-redirect" title="Tax year">tax year</a>. These corrections take one of two forms: </p> <ul><li>payments to the government, from taxpayers who have not paid enough during the tax year</li> <li><a href="/wiki/Tax_refund" title="Tax refund">tax refunds</a> from the government to those who have overpaid</li></ul> <p>Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate the loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. </p> <div class="mw-heading mw-heading4"><h4 id="Negative_income_tax">Negative income tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=6" title="Edit section: Negative income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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> <p>In economics, a negative income tax (abbreviated NIT) is a <a href="/wiki/Progressive_income_tax" class="mw-redirect" title="Progressive income tax">progressive income tax</a> system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. </p> <div class="mw-heading mw-heading4"><h4 id="Capital_gains">Capital gains</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=7" title="Edit section: Capital gains"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Capital_gains_tax" title="Capital gains tax">Capital gains tax</a></div> <p>Most jurisdictions imposing an income tax treat <a href="/wiki/Capital_gain" title="Capital gain">capital gains</a> as part of income subject to tax. Capital gain is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there is widespread controversy and dispute about the proper definition of capital. </p> <div class="mw-heading mw-heading4"><h4 id="Corporate">Corporate</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=8" title="Edit section: Corporate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Corporate_tax" title="Corporate tax">Corporate tax</a></div> <p>Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. </p> <div class="mw-heading mw-heading3"><h3 id="Social-security_contributions">Social-security contributions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=9" title="Edit section: Social-security contributions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:GDP_per_capita_PPP_vs_social_contributions_2016.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/GDP_per_capita_PPP_vs_social_contributions_2016.svg/220px-GDP_per_capita_PPP_vs_social_contributions_2016.svg.png" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/GDP_per_capita_PPP_vs_social_contributions_2016.svg/330px-GDP_per_capita_PPP_vs_social_contributions_2016.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/GDP_per_capita_PPP_vs_social_contributions_2016.svg/440px-GDP_per_capita_PPP_vs_social_contributions_2016.svg.png 2x" data-file-width="1513" data-file-height="850" /></a><figcaption><a href="/wiki/Public_finance" title="Public finance">General government</a> revenue, in % of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a>, from social contributions. For this data, 20% of the <a href="/wiki/Variance" title="Variance">variance</a> of GDP per capita – adjusted for purchasing power parity (PPP) – is explained by revenue from social security and the like.</figcaption></figure> <p>Many countries provide publicly funded retirement or healthcare systems.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> In connection with these systems, the country typically requires employers or employees to make compulsory payments.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above a particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. </p> <div class="mw-heading mw-heading3"><h3 id="Payroll_or_workforce">Payroll or workforce</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=10" title="Edit section: Payroll or workforce"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Payroll_tax" title="Payroll tax">Payroll tax</a></div><p>Unemployment and similar taxes are often imposed on employers based on the total payroll. These taxes may be imposed in both the country and sub-country levels.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><div class="mw-heading mw-heading3"><h3 id="Wealth">Wealth</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=11" title="Edit section: Wealth"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A <b>wealth tax</b> is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of <a href="/wiki/Unincorporated_entity" title="Unincorporated entity">unincorporated businesses</a>, <a href="/wiki/Security_(finance)" title="Security (finance)">financial securities</a>, and personal trusts.<sup id="cite_ref-EWBR_17-0" class="reference"><a href="#cite_note-EWBR-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> Liabilities (primarily mortgages and other loans) are typically deducted, hence it is sometimes called a <b>net wealth tax</b>. </p> <div class="mw-heading mw-heading3"><h3 id="Property">Property</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=12" title="Edit section: Property"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> Many jurisdictions impose <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance tax</a> on property at time of <a href="/wiki/Inheritance" title="Inheritance">inheritance</a> or <a href="/wiki/Gift_tax" title="Gift tax">gift tax</a> at the time of gift transfer. Some jurisdictions impose <a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">taxes on financial or capital transactions</a>. </p> <div class="mw-heading mw-heading4"><h4 id="Property_taxes">Property taxes</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=13" title="Edit section: Property taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Property_tax" title="Property tax">Property tax</a> and <a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></div> <p>A property tax (or millage tax) is an <a href="/wiki/Ad_valorem_tax" title="Ad valorem tax"><i> ad valorem</i> tax</a> levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). <a href="/wiki/Real_property" title="Real property">Real estate</a> or realty is the combination of land and improvements to the land. </p><p>Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of <a href="/wiki/Real_estate" title="Real estate">real estate</a>, where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a <a href="/wiki/Window_tax" title="Window tax">window tax</a>, with the result that one can still see <a href="/wiki/Listed_buildings" class="mw-redirect" title="Listed buildings">listed buildings</a> with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are <a href="/wiki/Stamp_duty" title="Stamp duty">stamp duty</a>, charged upon change of ownership, and <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance tax</a>, which many countries impose on the estates of the deceased. </p><p>In contrast with a tax on real estate (land and buildings), a <a href="/wiki/Land_value_tax" title="Land value tax">land-value tax</a> (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it is economically justified, as it will not deter production, distort market mechanisms or otherwise create <a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight losses</a> the way other taxes do.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p><p>When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a <a href="/wiki/PILOT_(finance)" class="mw-redirect" title="PILOT (finance)">payment in lieu of taxes</a> to compensate it for some or all of the foregone tax revenues. </p><p>In many jurisdictions (including many American states), there is a general tax levied periodically on residents who own <a href="/wiki/Personal_property" title="Personal property">personal property</a> (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household.<sup id="cite_ref-taxpolicycenter1_20-0" class="reference"><a href="#cite_note-taxpolicycenter1-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Any otherwise non-exempt object can lose its exemption if regularly kept outside the household.<sup id="cite_ref-taxpolicycenter1_20-1" class="reference"><a href="#cite_note-taxpolicycenter1-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax.<sup id="cite_ref-taxpolicycenter1_20-2" class="reference"><a href="#cite_note-taxpolicycenter1-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in <i>that</i> state as well.<sup id="cite_ref-taxpolicycenter1_20-3" class="reference"><a href="#cite_note-taxpolicycenter1-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Inheritance">Inheritance</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=14" title="Edit section: Inheritance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Inheritance_tax" title="Inheritance tax">Inheritance tax</a></div> <p>Inheritance tax, also called estate tax, are taxes that arise for <a href="/wiki/Inheritance" title="Inheritance">inheritance</a> or inherited income.<sup id="cite_ref-n650_21-0" class="reference"><a href="#cite_note-n650-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> In United States <a href="/wiki/Tax_law" title="Tax law">tax law</a>, there is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. </p> <div class="mw-heading mw-heading4"><h4 id="Expatriation">Expatriation</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=15" title="Edit section: Expatriation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Expatriation_tax" title="Expatriation tax">Expatriation tax</a></div> <p>An expatriation tax is a tax on individuals who renounce their <a href="/wiki/Citizenship" title="Citizenship">citizenship</a> or residence. The tax is often imposed based on a deemed disposition of all the individual's property. One example is the <a href="/wiki/United_States" title="United States">United States</a> under the <i><a href="/wiki/American_Jobs_Creation_Act" class="mw-redirect" title="American Jobs Creation Act">American Jobs Creation Act</a></i>, where any individual who has a net worth of $2 million or an average income-tax liability of $127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to a higher tax rate.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Transfer">Transfer</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=16" title="Edit section: Transfer"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Transfer_tax" title="Transfer tax">Transfer tax</a></div> <p>Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but <a href="/wiki/Stamp_duty" title="Stamp duty">stamp duty</a> remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, <a href="/wiki/Stamp_duty_reserve_tax" class="mw-redirect" title="Stamp duty reserve tax">stamp duty reserve tax</a> and <a href="/wiki/Stamp_duty_land_tax" class="mw-redirect" title="Stamp duty land tax">stamp duty land tax</a>, are respectively charged on transactions involving securities and land. Stamp duty has the effect of discouraging speculative purchases of assets by decreasing liquidity. In the <a href="/wiki/United_States" title="United States">United States</a>, transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. </p> <div class="mw-heading mw-heading4"><h4 id="Wealth_(net_worth)"><span id="Wealth_.28net_worth.29"></span>Wealth (net worth)</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=17" title="Edit section: Wealth (net worth)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Wealth_tax" title="Wealth tax">Wealth tax</a></div> <p>Some countries' governments will require a declaration of the taxpayers' <a href="/wiki/Balance_sheet" title="Balance sheet">balance sheet</a> (assets and liabilities), and from that exact a tax on <a href="/wiki/Net_worth" title="Net worth">net worth</a> (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on "<a href="/wiki/Natural_person" title="Natural person">natural</a>" or "<a href="/wiki/Juristic_person" class="mw-redirect" title="Juristic person">legal persons.</a>" </p> <div class="mw-heading mw-heading3"><h3 id="Goods_and_services">Goods and services</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=18" title="Edit section: Goods and services"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Value_added">Value added</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=19" title="Edit section: Value added"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></div> <p>A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over the cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates, the total tax paid is the same, but it is paid at differing points in the process. </p><p>VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. </p><p>Many tax authorities have introduced automated VAT which has increased <a href="/wiki/Accountability" title="Accountability">accountability</a> and <a href="/wiki/Auditability" class="mw-redirect" title="Auditability">auditability</a>, by utilizing computer systems, thereby also enabling anti-cybercrime offices as well.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Sales">Sales</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=20" title="Edit section: Sales"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Sales_tax" title="Sales tax">Sales tax</a></div> <p>Sales taxes are levied when a commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend a higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2025)">citation needed</span></a></i>]</sup> </p><p>A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to a large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas,<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on <a href="/wiki/Dividend_tax" title="Dividend tax">dividends</a> and interest income. Of the above states, only Alaska and New Hampshire do not levy a state sales tax. </p><p>In the United States, there is a growing movement<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal is named <a href="/wiki/FairTax" title="FairTax">FairTax</a>. In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. </p> <div class="mw-heading mw-heading4"><h4 id="Excises">Excises</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=21" title="Edit section: Excises"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Excise" title="Excise">Excise</a></div> <p>An excise duty is an <a href="/wiki/Indirect_tax" title="Indirect tax">indirect tax</a> imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in the year 1643, as part of a scheme of revenue and taxation devised by parliamentarian <a href="/wiki/John_Pym" title="John Pym">John Pym</a> and approved by the <a href="/wiki/Long_Parliament" title="Long Parliament">Long Parliament</a>. These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through the <a href="/wiki/Customs_house" class="mw-redirect" title="Customs house">customs house</a>, and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as <a href="/wiki/Alcohol_tax" title="Alcohol tax">spirits</a>, beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a <a href="/wiki/Tariff" title="Tariff">customs duty</a>).<sup id="cite_ref-Quick_26-0" class="reference"><a href="#cite_note-Quick-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>Excises (or exemptions from them) are also used to modify consumption patterns of a certain area (<a href="/wiki/Social_engineering_(political_science)" title="Social engineering (political science)">social engineering</a>). For example, a high excise is used to discourage <a href="/wiki/Alcohol_tax" title="Alcohol tax">alcohol</a> consumption, relative to other goods. This may be combined with <a href="/wiki/Hypothecated_tax" title="Hypothecated tax">hypothecation</a> if the proceeds are then used to pay for the costs of treating illness caused by <a href="/wiki/Alcohol_use_disorder" class="mw-redirect" title="Alcohol use disorder">alcohol use disorder</a>. Similar taxes may exist on <a href="/wiki/Tobacco" title="Tobacco">tobacco</a>, <a href="/wiki/Pornography" title="Pornography">pornography</a>, <a href="/wiki/Cannabis_(drug)" title="Cannabis (drug)">marijuana</a> etc., and they may be collectively referred to as "<a href="/wiki/Sin_tax" title="Sin tax">sin taxes</a>". A <a href="/wiki/Carbon_tax" title="Carbon tax">carbon tax</a> is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, <a href="/wiki/Vehicle_excise_duty" class="mw-redirect" title="Vehicle excise duty">vehicle excise duty</a> is an annual tax on vehicle ownership. </p> <div class="mw-heading mw-heading3"><h3 id="Tariff">Tariff</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=22" title="Edit section: Tariff"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Tariff" title="Tariff">Tariff</a></div> <p>An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage <a href="/wiki/Trade" title="Trade">trade</a>, and they may be used by governments to protect domestic industries. A proportion of tariff revenues is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are <a href="/wiki/Smuggling" title="Smuggling">smuggling</a> or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on <a href="/wiki/Industrial_policy" title="Industrial policy">industrial policy</a>, <a href="/wiki/Investment_policy" title="Investment policy">investment policy</a>, and <a href="/wiki/Agricultural_policy" title="Agricultural policy">agricultural policy</a>. A <a href="/wiki/Trade_bloc" title="Trade bloc">trade bloc</a> is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside the bloc. A <a href="/wiki/Customs_union" title="Customs union">customs union</a> has a <a href="/wiki/Common_external_tariff" title="Common external tariff">common external tariff</a>, and the participating countries share the revenues from tariffs on goods entering the customs union. </p><p>In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the <i><a href="/wiki/Likin_(taxation)" title="Likin (taxation)">likin</a></i>, which became an important revenue source for local governments in the late <a href="/wiki/Qing_Empire" class="mw-redirect" title="Qing Empire">Qing China</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Other">Other</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=23" title="Edit section: Other"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="License_fees">License fees</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=24" title="Edit section: License fees"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. </p> <div class="mw-heading mw-heading4"><h4 id="Poll">Poll</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=25" title="Edit section: Poll"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Poll_tax" title="Poll tax">Poll tax</a></div> <p>A poll tax, also called a <i>per capita tax</i>, or <i>capitation tax</i>, is a tax that levies a set amount per individual. It is an example of the concept of <a href="/wiki/Fixed_tax" class="mw-redirect" title="Fixed tax">fixed tax</a>. One of the earliest taxes mentioned in the <a href="/wiki/Bible" title="Bible">Bible</a> of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition, the supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability"><span title="The material near this tag failed verification of its source citation(s). (June 2011)">failed verification</span></a></i>]</sup> The introduction of a poll tax in medieval England was the primary cause of the 1381 <a href="/wiki/Peasants%27_Revolt" title="Peasants' Revolt">Peasants' Revolt</a>. Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to a single-rate form of taxation regardless of ability to pay (the <a href="/wiki/Poll_tax_(Great_Britain)" title="Poll tax (Great Britain)">Community Charge</a>, but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the '<a href="/wiki/Poll_Tax_Riots" class="mw-redirect" title="Poll Tax Riots">Poll Tax Riots</a>'. </p> <div class="mw-heading mw-heading4"><h4 id="Other_2">Other</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=26" title="Edit section: Other"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: </p> <ul><li><a href="/wiki/Bank_tax" title="Bank tax">Bank tax</a></li> <li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction taxes</a> including currency transaction taxes</li></ul> <div class="mw-heading mw-heading3"><h3 id="Descriptive_labels">Descriptive labels</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=27" title="Edit section: Descriptive labels"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Ad_valorem_and_per_unit">Ad valorem and per unit</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=28" title="Edit section: Ad valorem and per unit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem tax</a> and <a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit tax</a></div> <p>An <i>ad valorem</i> tax is one where the tax base is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). </p><p>In contrast to ad valorem taxation is a <i>per unit</i> tax, where the tax base is the quantity of something, regardless of its price. An <a href="/wiki/Excise_tax" class="mw-redirect" title="Excise tax">excise tax</a> is an example. </p> <div class="mw-heading mw-heading4"><h4 id="Consumption">Consumption</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=29" title="Edit section: Consumption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Consumption_tax" title="Consumption tax">Consumption tax</a></div> <p>Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. </p> <div class="mw-heading mw-heading4"><h4 id="Environmental">Environmental</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=30" title="Edit section: Environmental"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Ecotax" class="mw-redirect" title="Ecotax">Ecotax</a>, <a href="/wiki/Gas_Guzzler_Tax" class="mw-redirect" title="Gas Guzzler Tax">Gas Guzzler Tax</a>, <a href="/wiki/Polluter_pays_principle" title="Polluter pays principle">Polluter pays principle</a>, and <a href="/wiki/Pigovian_tax" class="mw-redirect" title="Pigovian tax">Pigovian tax</a></div> <p>This includes <a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">natural resources consumption tax</a>, greenhouse gas tax (i.e. <a href="/wiki/Carbon_tax" title="Carbon tax">carbon tax</a>), "sulfuric tax", and others. The stated purpose is to reduce the environmental impact by <a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">repricing</a>. Economists describe environmental impacts as negative <a href="/wiki/Externalities" class="mw-redirect" title="Externalities">externalities</a>. As early as 1920, <a href="/wiki/Pigovian_tax" class="mw-redirect" title="Pigovian tax">Arthur Pigou</a> suggested a tax to deal with externalities (see also the section on <a href="#Increased_economic_welfare">Increased economic welfare</a> below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. </p> <div class="mw-heading mw-heading4"><h4 id="Proportional,_progressive,_regressive,_and_lump_sum"><span id="Proportional.2C_progressive.2C_regressive.2C_and_lump_sum"></span>Proportional, progressive, regressive, and lump sum</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=31" title="Edit section: Proportional, progressive, regressive, and lump sum"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>An important feature of tax systems is the percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. </p> <ul><li>A <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> is a tax imposed so that the <a href="/wiki/Effective_tax_rate" class="mw-redirect" title="Effective tax rate">effective tax rate</a> increases as the amount to which the rate is applied increases.</li> <li>The opposite of a progressive tax is a <a href="/wiki/Regressive_tax" title="Regressive tax">regressive tax</a>, where the effective tax rate decreases as the amount to which the rate is applied increases. This effect is commonly produced where means testing is used to withdraw tax allowances or state benefits.</li> <li>In between is a <a href="/wiki/Proportional_tax" title="Proportional tax">proportional tax</a>, where the effective tax rate is fixed, while the amount to which the rate is applied increases.</li> <li>A lump-sum tax is a tax that is a fixed amount, no matter the change in circumstance of the taxed entity. This in actuality is a regressive tax as those with lower income must use a higher percentage of their income than those with higher income and therefore the effect of the tax reduces as a function of income.</li></ul> <p>The terms can also be used to apply meaning to the taxation of select consumption, such as a <a href="/wiki/Luxury_tax" title="Luxury tax">tax on luxury goods</a> and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Direct_and_indirect">Direct and indirect</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=32" title="Edit section: Direct and indirect"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Direct_tax" title="Direct tax">Direct tax</a> and <a href="/wiki/Indirect_tax" title="Indirect tax">Indirect tax</a></div> <p>Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to the individual characteristics of the taxpayer, whereas indirect taxes are levied on transactions irrespective of the circumstances of buyer or seller."<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> According to this definition, for example, income tax is "direct", and sales tax is "indirect". </p><p>In law, the terms may have different meanings. In U.S. constitutional law, for instance, direct taxes refer to <a href="/wiki/Tax_per_head" class="mw-redirect" title="Tax per head">poll taxes</a> and <a href="/wiki/Property_tax" title="Property tax">property taxes</a>, which are based on simple existence or ownership. Indirect taxes are imposed on events, rights, privileges, and activities.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> Thus, a tax on the sale of the property would be considered an indirect tax, whereas the tax on simply owning the property itself would be a direct tax. </p> <div class="mw-heading mw-heading3"><h3 id="Fees_and_effective">Fees and effective</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=33" title="Edit section: Fees and effective"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Governments may charge user <a href="/wiki/Fee" title="Fee">fees</a>, <a href="/wiki/Toll_(fee)" title="Toll (fee)">tolls</a>, or other types of assessments in exchange of particular goods, services, or use of property. These are generally not considered <i>taxes</i>, as long as they are levied as payment for a direct benefit to the individual paying.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> Such fees include: </p> <ul><li>Tolls: a fee charged to travel via a <a href="/wiki/Toll_road" title="Toll road">road</a>, <a href="/wiki/Toll_bridge" title="Toll bridge">bridge</a>, <a href="/wiki/Toll_tunnel" title="Toll tunnel">tunnel</a>, <a href="/wiki/Canal" title="Canal">canal</a>, <a href="/wiki/Waterway" title="Waterway">waterway</a> or other transportation facilities. Historically tolls have been used to pay for public bridge, road, and tunnel projects. They have also been used in privately constructed transport links. The toll is likely to be a fixed charge, possibly graduated for vehicle type, or for distance on long routes.</li> <li>User fees, such as those charged for use of parks or other government-owned facilities.</li> <li>Ruling fees charged by governmental agencies to make determinations in particular situations.</li></ul> <p>Some scholars refer to certain economic effects as taxes, though they are not levies imposed by governments. These include: </p> <ul><li><a href="/wiki/Inflation_tax" class="mw-redirect" title="Inflation tax">Inflation tax</a>: the economic disadvantage suffered by holders of <a href="/wiki/Cash_and_cash_equivalents" title="Cash and cash equivalents">cash and cash equivalents</a> in one denomination of <a href="/wiki/Currency" title="Currency">currency</a> due to the effects of <a href="/wiki/Expansionary_monetary_policy" class="mw-redirect" title="Expansionary monetary policy">expansionary monetary policy</a><sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup></li> <li><a href="/wiki/Financial_repression" title="Financial repression">Financial repression</a>: Government policies such as interest-rate caps on government debt, financial regulations such as reserve requirements and capital controls, and barriers to entry in markets where the government owns or controls businesses.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=34" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Wells_egyptian_peasants_taxes.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/13/Wells_egyptian_peasants_taxes.jpg/220px-Wells_egyptian_peasants_taxes.jpg" decoding="async" width="220" height="76" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/13/Wells_egyptian_peasants_taxes.jpg/330px-Wells_egyptian_peasants_taxes.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/13/Wells_egyptian_peasants_taxes.jpg/440px-Wells_egyptian_peasants_taxes.jpg 2x" data-file-width="1112" data-file-height="384" /></a><figcaption>Egyptian <a href="/wiki/Peasant" title="Peasant">peasants</a> seized for <a href="/wiki/Tax_noncompliance" title="Tax noncompliance">non-payment of taxes</a>. (<a href="/wiki/Old_Kingdom" class="mw-redirect" title="Old Kingdom">Pyramid Age</a>)</figcaption></figure> <p>The first known system of taxation was in <a href="/wiki/Ancient_Egypt" title="Ancient Egypt">Ancient Egypt</a> around 3000–2800 BC, in the <a href="/wiki/First_Dynasty_of_Egypt" title="First Dynasty of Egypt">First Dynasty</a> of the <a href="/wiki/Old_Kingdom_of_Egypt" title="Old Kingdom of Egypt">Old Kingdom of Egypt</a>.<sup id="cite_ref-:1_3-1" class="reference"><a href="#cite_note-:1-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The earliest and most widespread forms of taxation were the <a href="/wiki/Corv%C3%A9e" title="Corvée">corvée</a> and the <a href="/wiki/Tithe" title="Tithe">tithe</a>. The corvée was <a href="/wiki/Forced_labor" class="mw-redirect" title="Forced labor">forced labor</a> provided to the state by peasants too poor to pay other forms of taxation (<i>labor</i> in <a href="/wiki/Ancient_Egyptian_literature" title="Ancient Egyptian literature">ancient Egyptian</a> is a synonym for taxes).<sup id="cite_ref-burg_36-0" class="reference"><a href="#cite_note-burg-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> Records from the time document that the Pharaoh would conduct a biennial tour of the kingdom, collecting tithes from the people. Other records are granary receipts on <a href="/wiki/Ostracon#Egyptian_limestone_and_potsherd_ostraca" title="Ostracon">limestone flakes</a> and papyrus.<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup> Early taxation is also described in the <a href="/wiki/Bible" title="Bible">Bible</a>. In <a href="/wiki/Book_of_Genesis" title="Book of Genesis">Genesis</a> (chapter 47, verse 24 – the <a href="/wiki/New_International_Version" title="New International Version">New International Version</a>), it states "But when the crop comes in, give a fifth of it to <a href="/wiki/Pharaoh" title="Pharaoh">Pharaoh</a>. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children". Samgharitr is the name mentioned for the Tax collector in the Vedic texts.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> In <a href="/wiki/Hattusa" title="Hattusa">Hattusa</a>, the capital of the <a href="/wiki/Hittite_Empire" class="mw-redirect" title="Hittite Empire">Hittite Empire</a>, grains were collected as a tax from the surrounding lands, and stored in silos as a display of the king's wealth.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>In the <a href="/wiki/Achaemenid_Empire" title="Achaemenid Empire">Persian Empire</a>, a regulated and sustainable tax system was introduced by <a href="/wiki/Darius_I_the_Great" class="mw-redirect" title="Darius I the Great">Darius I the Great</a> in 500 BC;<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> the <a href="/wiki/Persia" class="mw-redirect" title="Persia">Persian</a> system of taxation was tailored to each <a href="/wiki/Satrapy" class="mw-redirect" title="Satrapy">Satrapy</a> (the area ruled by a Satrap or provincial governor). At differing times, there were between 20 and 30 Satrapies in the Empire and each was assessed according to its supposed productivity. It was the responsibility of the Satrap to collect the due amount and to send it to the treasury, after deducting his expenses (the expenses and the power of deciding precisely how and from whom to raise the money in the province, offer maximum opportunity for rich pickings). The quantities demanded from the various provinces gave a vivid picture of their economic potential. For instance, <a href="/wiki/Babylon" title="Babylon">Babylon</a> was assessed for the highest amount and for a startling mixture of commodities; 1,000 <a href="/wiki/Talent_(measurement)" title="Talent (measurement)">silver talents</a> and four months supply of food for the army. <a href="/wiki/India" title="India">India</a>, a province fabled for its gold, was to supply gold dust equal in value to the very large amount of 4,680 silver talents. Egypt was known for the wealth of its crops; it was to be the granary of the Persian Empire (and, later, of the <a href="/wiki/Roman_Empire" title="Roman Empire">Roman Empire</a>) and was required to provide 120,000 measures of grain in addition to 700 talents of silver.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> This tax was exclusively levied on Satrapies based on their lands, productive capacity and tribute levels.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Rosetta_Stone" title="Rosetta Stone">Rosetta Stone</a>, a tax concession issued by <a href="/wiki/Ptolemy_V" class="mw-redirect" title="Ptolemy V">Ptolemy V</a> in 196 BC and written in three languages "led to the most famous decipherment in history—the cracking of hieroglyphics".<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p><p>In the <a href="/wiki/Roman_Republic" title="Roman Republic">Roman Republic</a>, <a href="/wiki/Taxation_in_ancient_Rome" title="Taxation in ancient Rome">taxes were collected</a> from individuals at the rate of between 1% and 3% of the assessed value of their total property. However, since it was extremely difficult to facilitate the collection of the tax, the government auctioned it every year. The winning tax farmers (called <i><a href="/wiki/Publican" title="Publican">publicani</a></i>) paid the tax revenue to the government in advance and then kept the taxes collected from individuals. The <i>publicani</i> paid the tax revenue in coins, but collected the taxes using other <a href="/wiki/Medium_of_exchange" title="Medium of exchange">exchange media</a>, thus relieving the government of the work to carry out the currency conversion themselves. The revenue payment essentially worked as a loan to the government, which paid interest on it. Although this scheme was a profitable enterprise for the government as well as the <i>publicani</i>, it was later replaced by a direct tax system by the emperor <a href="/wiki/Augustus" title="Augustus">Augustus</a>; after which, each province was obliged to pay 1% tax on wealth and a flat rate on each adult. This brought about regular census and shifted the tax system more towards taxing an individual's income rather than wealth.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p><p>Islamic rulers imposed <a href="/wiki/Zakat" title="Zakat">Zakat</a> (a tax on Muslims) and <a href="/wiki/Jizya" title="Jizya">Jizya</a> (a <a href="/wiki/Tax_per_head" class="mw-redirect" title="Tax per head">poll tax</a> on conquered non-Muslims). In India this practice began in the 11th century. </p> <div class="mw-heading mw-heading3"><h3 id="Trends">Trends</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=35" title="Edit section: Trends"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Numerous records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since <a href="/wiki/Gross_domestic_product" title="Gross domestic product">production</a> numbers are not as readily available. Government expenditures and revenue in France during the 17th century went from about 24.30 million <i><a href="/wiki/Livre_tournois" title="Livre tournois">livres</a></i> in 1600–10 to about 126.86 million <i>livres</i> in 1650–59 to about 117.99 million <i>livres</i> in 1700–10 when <a href="/wiki/Government_debt" title="Government debt">government debt</a> had reached 1.6 billion <i>livres</i>. In 1780–89, it reached 421.50 million <i>livres</i>.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> Taxation as a percentage of production of final goods may have reached 15–20% during the 17th century in places such as <a href="/wiki/France" title="France">France</a>, the <a href="/wiki/Netherlands" title="Netherlands">Netherlands</a>, and <a href="/wiki/Scandinavia" title="Scandinavia">Scandinavia</a>. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes. This increase was greatest in England, <a href="/wiki/Peter_Mathias" title="Peter Mathias">Peter Mathias</a> and Patrick O'Brien found that the tax burden increased by 85% over this period. Another study confirmed this number, finding that per capita tax revenues had grown almost sixfold over the eighteenth century, but that steady economic growth had made the real burden on each individual only double over this period before the industrial revolution. <a href="/wiki/Effective_tax_rate" class="mw-redirect" title="Effective tax rate">Effective tax rates</a> were higher in Britain than France in the years before the <a href="/wiki/French_Revolution" title="French Revolution">French Revolution</a>, twice in per capita income comparison, but they were mostly placed on international trade. In France, taxes were lower but the burden was mainly on landowners, individuals, and internal trade and thus created far more resentment.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </p><p>Taxation as a percentage of <a href="/wiki/Gross_domestic_product" title="Gross domestic product">GDP</a> 2016 was 45.9% in <a href="/wiki/Denmark" title="Denmark">Denmark</a>, 45.3% in France, 33.2% in the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>, 26% in the <a href="/wiki/United_States" title="United States">United States</a>, and among all <a href="/wiki/OECD" title="OECD">OECD</a> members an average of 34.3%.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Forms">Forms</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=36" title="Edit section: Forms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In monetary economies prior to fiat banking, a critical form of taxation was <a href="/wiki/Seigniorage" title="Seigniorage">seigniorage</a>, the tax on the creation of money. </p><p>Other obsolete forms of taxation include: </p> <ul><li><a href="/wiki/Scutage" title="Scutage">Scutage</a>, which is paid in lieu of military service; strictly speaking, it is a commutation of a non-tax obligation rather than a tax as such but functioning as a tax in practice.</li> <li><a href="/wiki/Tallage" title="Tallage">Tallage</a>, a tax on feudal dependents.</li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a>, a tax-like payment (one-tenth of one's earnings or agricultural produce), paid to the Church (and thus too specific to be a tax in strict technical terms). This should not be confused with the modern practice of the same name which is normally voluntary.</li> <li>(Feudal) aids, a type of tax or due that was paid by a vassal to his lord during feudal times.</li> <li><a href="/wiki/Danegeld" title="Danegeld">Danegeld</a>, a medieval land tax originally raised to pay off raiding Danes and later used to fund military expenditures.</li> <li><a href="/wiki/Carucage" title="Carucage">Carucage</a>, a tax which replaced the Danegeld in England.</li> <li><a href="/wiki/Tax_farming" class="mw-redirect" title="Tax farming">Tax farming</a>, the principle of assigning the responsibility for tax revenue collection to private citizens or groups.</li> <li><a href="/wiki/Socage" title="Socage">Socage</a>, a feudal tax system based on land rent.</li> <li><a href="/wiki/Burgage" title="Burgage">Burgage</a>, a feudal tax system based on land rent.</li></ul> <p>Some principalities taxed windows, doors, or cabinets to reduce consumption of imported glass and hardware. Armoires, <a href="/wiki/Hutch_(furniture)" title="Hutch (furniture)">hutches</a>, and <a href="/wiki/Wardrobes" class="mw-redirect" title="Wardrobes">wardrobes</a> were employed to evade taxes on doors and cabinets. In some circumstances, taxes are also used to enforce public policy like congestion charge (to cut road traffic and encourage public transport) in London. In Tsarist Russia, <a href="/wiki/Beard_tax" title="Beard tax">taxes</a> were clamped on beards. Today, one of the most-complicated taxation systems worldwide is in Germany. Three-quarters of the world's taxation literature refers to the German system.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (May 2010)">citation needed</span></a></i>]</sup> Under the German system, there are 118 laws, 185 forms, and 96,000 regulations, spending <a href="/wiki/Euro" title="Euro">€</a>3.7 billion to collect the income tax.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2013)">citation needed</span></a></i>]</sup> In the United States, the <a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">IRS</a> has about <a href="/wiki/IRS_tax_forms" title="IRS tax forms">1,177 forms and instructions</a>,<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> 28.4111 megabytes of <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code</a><sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> which contained 3.8 million words as of 1 February 2010,<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> numerous tax regulations in the <a href="/wiki/Code_of_Federal_Regulations" title="Code of Federal Regulations">Code of Federal Regulations</a>,<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> and supplementary material in the <a href="/wiki/Internal_Revenue_Bulletin" title="Internal Revenue Bulletin">Internal Revenue Bulletin</a>.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> Today, governments in more advanced economies (i.e. Europe and North America) tend to rely more on direct taxes, while developing economies (i.e. several African countries) rely more on indirect taxes. </p> <div class="mw-heading mw-heading2"><h2 id="Economic_effects">Economic effects</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=37" title="Edit section: Economic effects"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:GDP_per_capita_PPP_vs_taxes_2016.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d8/GDP_per_capita_PPP_vs_taxes_2016.svg/220px-GDP_per_capita_PPP_vs_taxes_2016.svg.png" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d8/GDP_per_capita_PPP_vs_taxes_2016.svg/330px-GDP_per_capita_PPP_vs_taxes_2016.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d8/GDP_per_capita_PPP_vs_taxes_2016.svg/440px-GDP_per_capita_PPP_vs_taxes_2016.svg.png 2x" data-file-width="1513" data-file-height="850" /></a><figcaption> <a href="/wiki/Public_finance" title="Public finance">Public finance</a> revenue from taxes in % of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a>. For this data, 32% of the <a href="/wiki/Variance" title="Variance">variance</a> of GDP per capita – adjusted for purchasing power parity (PPP) – is explained by revenue from social security and the like.</figcaption></figure> <p>In economic terms, taxation transfers <a href="/wiki/Wealth" title="Wealth">wealth</a> from households or businesses to the government of a nation. Adam Smith writes in <i>The Wealth of Nations</i> that </p> <dl><dd>"…the economic incomes of private people are of three main types: rent, profit, and wages. Ordinary taxpayers will ultimately pay their taxes from at least one of these revenue sources. The government may intend that a particular tax should fall exclusively on rent, profit, or wages – and that another tax should fall on all three private income sources jointly. However, many taxes will inevitably fall on resources and persons very different from those intended … Good taxes meet four major criteria. They are (1) proportionate to incomes or abilities to pay (2) certain rather than arbitrary (3) payable at times and in ways convenient to the taxpayers and (4) cheap to administer and collect."<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup></dd></dl> <p>The side-effects of taxation (such as economic distortions) and theories about how best to tax are an important subject in <a href="/wiki/Microeconomics" title="Microeconomics">microeconomics</a>. Taxation is almost never a simple transfer of wealth. Economic theories of taxation approach the question of how to maximize <a href="/wiki/Welfare_economics" title="Welfare economics">economic welfare</a> through taxation. </p><p>A 2019 study looking at the impact of tax cuts for different income groups, it was tax cuts for low-income groups that had the greatest positive impact on employment growth.<sup id="cite_ref-:0_55-0" class="reference"><a href="#cite_note-:0-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> Tax cuts for the wealthiest top 10% had a small impact.<sup id="cite_ref-:0_55-1" class="reference"><a href="#cite_note-:0-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Incidence">Incidence</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=38" title="Edit section: Incidence"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Tax_incidence" title="Tax incidence">Tax incidence</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/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Effect of taxes and subsidies on price</a></div> <p>Law establishes from whom a tax is collected. In many countries, taxes are imposed on businesses (such as <a href="/wiki/Corporate_tax" title="Corporate tax">corporate taxes</a> or portions of <a href="/wiki/Payroll_tax" title="Payroll tax">payroll taxes</a>). However, who ultimately pays the tax (the tax "burden") is determined by the marketplace as taxes become <a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">embedded</a> into production costs. Economic theory suggests that the economic effect of tax does not necessarily fall at the point where it is legally levied. For instance, a tax on employment paid by employers will impact the employee, at least in the long run. The greatest share of the tax burden tends to fall on the most inelastic factor involved—the part of the transaction which is affected least by a change in price. So, for instance, a tax on wages in a town will (at least in the long run) affect property-owners in that area. </p><p>Depending on how quantities supplied and demanded to vary with price (the "elasticities" of supply and demand), a tax can be absorbed by the seller (in the form of lower pre-tax prices), or by the buyer (in the form of higher post-tax prices). If the elasticity of supply is low, more of the tax will be paid by the supplier. If the elasticity of demand is low, more will be paid by the customer; and, contrariwise for the cases where those elasticities are high. If the seller is a competitive firm, the tax burden is distributed over the <a href="/wiki/Factors_of_production" title="Factors of production">factors of production</a> depending on the elasticities thereof; this includes workers (in the form of lower wages), capital investors (in the form of loss to shareholders), landowners (in the form of lower rents), entrepreneurs (in the form of lower wages of superintendence) and customers (in the form of higher prices). </p><p>To show this relationship, suppose that the market price of a product is $1.00 and that a $0.50 tax is imposed on the product that, by law, is to be collected from the seller. If the product has an elastic demand, a greater portion of the tax will be absorbed by the seller. This is because goods with elastic demand cause a large decline in quantity demanded a small increase in price. Therefore, in order to stabilize sales, the seller absorbs more of the additional tax burden. For example, the seller might drop the price of the product to $0.70 so that, after adding in the tax, the buyer pays a total of $1.20, or $0.20 more than he did before the $0.50 tax was imposed. In this example, the buyer has paid $0.20 of the $0.50 tax (in the form of a post-tax price) and the seller has paid the remaining $0.30 (in the form of a lower pre-tax price).<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Increased_economic_welfare">Increased economic welfare</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=39" title="Edit section: Increased economic welfare"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Government_spending">Government spending</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=40" title="Edit section: Government spending"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The purpose of taxation is to provide for <a href="/wiki/Government_spending" title="Government spending">government spending</a> without <a href="/wiki/Inflation" title="Inflation">inflation</a>. The provision of <a href="/wiki/Public_good_(economics)" class="mw-redirect" title="Public good (economics)">public goods</a> such as <a href="/wiki/Road" title="Road">roads</a> and other <a href="/wiki/Infrastructure" title="Infrastructure">infrastructure</a>, <a href="/wiki/School" title="School">schools</a>, a <a href="/wiki/Social_safety_net" title="Social safety net">social safety net</a>, public <a href="/wiki/Health_system" title="Health system">health systems</a>, national defense, <a href="/wiki/Law_enforcement" title="Law enforcement">law enforcement</a>, and a <a href="/wiki/Judiciary" title="Judiciary">courts system</a> increases the <a href="/wiki/Welfare_definition_of_economics" title="Welfare definition of economics">economic welfare</a> of society if the benefit outweighs the costs involved. </p> <div class="mw-heading mw-heading4"><h4 id="Pigovian">Pigovian</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=41" title="Edit section: Pigovian"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The existence of a tax can <i>increase</i> economic efficiency in some cases. If there is a <a href="/wiki/Negative_externality" class="mw-redirect" title="Negative externality">negative externality</a> associated with a good (meaning that it has negative effects not felt by the consumer) then a free market will trade too much of that good. By taxing the good, the government can raise revenue to address specific problems while increasing overall welfare. </p><p>The goal is to tax people when they are creating societal costs in addition to their personal costs. By taxing goods with negative externalities, the government attempts to increase economic efficiency while raising revenues. </p><p>This type of tax is called a <a href="/wiki/Pigovian_tax" class="mw-redirect" title="Pigovian tax">Pigovian tax</a>, after economist <a href="/wiki/Arthur_Cecil_Pigou" title="Arthur Cecil Pigou">Arthur Pigou</a> who wrote about it in his 1920 book "The Economics of Welfare".<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p><p>Pigovian taxes might target the undesirable production of <a href="/wiki/Greenhouse_gas" title="Greenhouse gas">greenhouse gases</a> which cause <a href="/wiki/Climate_change" title="Climate change">climate change</a> (namely a <a href="/wiki/Carbon_tax" title="Carbon tax">carbon tax</a>), polluting fuels (such as <a href="/wiki/Petrol" class="mw-redirect" title="Petrol">petrol</a>), water or air pollution (namely an <a href="/wiki/Ecotax" class="mw-redirect" title="Ecotax">ecotax</a>), goods which incur public healthcare costs (such as <a href="/wiki/Alcoholic_drink" class="mw-redirect" title="Alcoholic drink">alcohol</a> or <a href="/wiki/Tobacco" title="Tobacco">tobacco</a>), and excess demand of certain public goods (such as <a href="/wiki/Congestion_charging" class="mw-redirect" title="Congestion charging">traffic congestion pricing</a>). The idea is to aim taxes at people that cause an above-average amount of societal <a href="/wiki/Harm" title="Harm">harm</a> so the <a href="/wiki/Free_market" title="Free market">free market</a> incorporates all <a href="/wiki/Cost" title="Cost">costs</a> as opposed to only personal costs, with the benefit of lowering the overall tax burden for people who cause less societal harm. </p> <div class="mw-heading mw-heading4"><h4 id="Reduced_inequality">Reduced inequality</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=42" title="Edit section: Reduced inequality"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Progressive taxation generally reduces <a href="/wiki/Economic_inequality" title="Economic inequality">economic inequality</a>, even when the tax revenue is not <a href="/wiki/Redistribution_of_income_and_wealth" title="Redistribution of income and wealth">redistributed</a> from higher-income individuals to lower-income individuals.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> However, in a highly specific condition, progressive taxation increases <a href="/wiki/Economic_inequality" title="Economic inequality">economic inequality</a> when lower-income individuals consume <a href="/wiki/Goods" title="Goods">goods</a> and <a href="/wiki/Service_(economics)" title="Service (economics)">services</a> produced by higher-income individuals, who in turn consume only from other higher-income individuals (<a href="/wiki/Trickle-up_effect" class="mw-redirect" title="Trickle-up effect">trickle-up effect</a>).<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Reduced_economic_welfare">Reduced economic welfare</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=43" title="Edit section: Reduced economic welfare"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most taxes (see <a href="#Deadweight_costs">below</a>) have <a href="/wiki/Side_effects" class="mw-redirect" title="Side effects">side effects</a> that reduce <a href="/wiki/Economic_welfare" class="mw-redirect" title="Economic welfare">economic welfare</a>, either by mandating unproductive labor (compliance costs) or by creating distortions to economic incentives (<a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight loss</a> and <a href="/wiki/Perverse_incentive" title="Perverse incentive">perverse incentives</a>).<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2012)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading4"><h4 id="Cost_of_compliance">Cost of compliance</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=44" title="Edit section: Cost of compliance"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Although governments must spend money on tax collection activities, some of the costs, particularly for keeping records and filling out forms, are borne by businesses and by private individuals. These are collectively called costs of compliance. More complex tax systems tend to have higher compliance costs. This fact can be used as the basis for practical or moral arguments in favor of tax simplification (such as the <a href="/wiki/FairTax" title="FairTax">FairTax</a> or OneTax, and some <a href="/wiki/Flat_tax" title="Flat tax">flat tax</a> proposals). </p> <div class="mw-heading mw-heading4"><h4 id="Deadweight_costs">Deadweight costs</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=45" title="Edit section: Deadweight costs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tax_deadweight.gif" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Tax_deadweight.gif/300px-Tax_deadweight.gif" decoding="async" width="300" height="225" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Tax_deadweight.gif/450px-Tax_deadweight.gif 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/96/Tax_deadweight.gif/600px-Tax_deadweight.gif 2x" data-file-width="960" data-file-height="720" /></a><figcaption>Diagram illustrating deadweight costs of taxes</figcaption></figure> <p>In the absence of negative <a href="/wiki/Externality" title="Externality">externalities</a>, the introduction of taxes into a market reduces <a href="/wiki/Economic_efficiency" title="Economic efficiency">economic efficiency</a> by causing <a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight loss</a>. In a competitive market, the <a href="/wiki/Price" title="Price">price</a> of a particular <a href="/wiki/Good_(economics)" class="mw-redirect" title="Good (economics)">economic good</a> adjusts to ensure that all trades which benefit both the buyer and the seller of a good occur. The introduction of a tax causes the price received by the seller to be less than the cost to the buyer by the amount of the tax. This causes fewer transactions to occur, which reduces <a href="/wiki/Welfare_economics" title="Welfare economics">economic welfare</a>; the individuals or businesses involved are less well off than before the tax. The <a href="/wiki/Tax_burden" class="mw-redirect" title="Tax burden">tax burden</a> and the amount of deadweight cost is dependent on the <a href="/wiki/Elasticity_(economics)" title="Elasticity (economics)">elasticity</a> of supply and demand for the good taxed. </p><p>Most taxes—including <a href="/wiki/Income_tax" title="Income tax">income tax</a> and <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a>—can have significant deadweight costs. The only way to avoid deadweight costs in an economy that is generally competitive is to refrain from taxes that change <a href="/wiki/Economic_incentive" class="mw-redirect" title="Economic incentive">economic incentives</a>. Such taxes include the <a href="/wiki/Land_value_tax" title="Land value tax">land value tax</a>,<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> where the tax is on a good in completely inelastic supply. By taxing the value of unimproved land as opposed to what's built on it, a land value tax does not increase taxes on landowners for improving their land. This is opposed to traditional property taxes which reward land abandonment and disincentivize construction, maintenance, and repair. Another example of a tax with few deadweight costs is a <a href="/wiki/Lump_sum_tax" class="mw-redirect" title="Lump sum tax">lump sum tax</a> such as a <a href="/wiki/Tax_per_head" class="mw-redirect" title="Tax per head">poll tax</a> (head tax) which is paid by all adults regardless of their choices. Arguably a <a href="/wiki/Windfall_profits_tax" class="mw-redirect" title="Windfall profits tax">windfall profits tax</a> which is entirely unanticipated can also fall into this category. </p><p>Deadweight loss does not account for the effect taxes have in leveling the business playing field. Businesses that have more money are better suited to fend off competition. It is common that an industry with a small amount of very large corporations has a very high barrier of entry for new entrants coming into the marketplace. This is due to the fact that the larger the corporation, the better its position to negotiate with suppliers. Also, larger companies may be able to operate at low or even negative profits for extended periods of time, thus pushing out competition. More progressive taxation of profits, however, would reduce such barriers for new entrants, thereby increasing competition and ultimately benefiting consumers.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Perverse_incentives">Perverse incentives</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=46" title="Edit section: Perverse incentives"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Complexity of the tax code in developed economies offers perverse <a href="/wiki/Tax_incentive" title="Tax incentive">tax incentives</a>. The more details of <a href="/wiki/Tax_policy" title="Tax policy">tax policy</a> there are, the more opportunities for legal <a href="/wiki/Tax_avoidance" title="Tax avoidance">tax avoidance</a> and illegal <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a>. These not only result in lost revenue but involve additional costs: for instance, payments made for tax advice are essentially deadweight costs because they add no wealth to the economy. <a href="/wiki/Perverse_incentive" title="Perverse incentive">Perverse incentives</a> also occur because of non-taxable 'hidden' transactions; for instance, a sale from one company to another might be liable for <a href="/wiki/Sales_tax" title="Sales tax">sales tax</a>, but if the same goods were shipped from one branch of a corporation to another, no tax would be payable. </p><p>To address these issues, economists often suggest simple and transparent tax structures that avoid providing loopholes. Sales tax, for instance, can be replaced with a <a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">value added tax</a> which disregards intermediate transactions. </p> <div class="mw-heading mw-heading2"><h2 id="In_developing_countries">In developing countries</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=47" title="Edit section: In developing countries"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Following Nicolas Kaldor's research, public finance in developing countries is strongly tied to <a href="/wiki/State_capacity" title="State capacity">state capacity</a> and financial development. As state capacity develops, states not only increase the level of taxation but also the pattern of taxation. With larger tax bases and the diminishing importance of trading tax, income tax gains more importance.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> According to Tilly's argument, state capacity evolves as a response to the emergence of war. War is an incentive for states to raise taxes and strengthen states' capacity. Historically, many taxation breakthroughs took place during wartime. The introduction of income tax in Britain was due to the Napoleonic War in 1798. The US first introduced income tax during the Civil War.<sup id="cite_ref-Besley_&_Persson_64-0" class="reference"><a href="#cite_note-Besley_&_Persson-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> Taxation is constrained by the fiscal and legal capacities of a country.<sup id="cite_ref-Besley_&_Persson_64-1" class="reference"><a href="#cite_note-Besley_&_Persson-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> Fiscal and legal capacities also complement each other. A well-designed tax system can minimize efficiency loss and boost economic growth. With better compliance and better support to financial institutions and individual property, the government will be able to collect more tax. Although wealthier countries have higher tax revenue, economic growth does not always translate to higher tax revenue. For example, in India, increases in exemptions lead to the stagnation of income tax revenue at around 0.5% of GDP since 1986.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </p><p>Researchers for <a href="/w/index.php?title=EPS_PEAKS&action=edit&redlink=1" class="new" title="EPS PEAKS (page does not exist)">EPS PEAKS</a><sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-0" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> stated that the core purpose of taxation is revenue mobilization, providing resources for National Budgets, and forming an important part of macroeconomic management. They said <a href="/wiki/Economic_theory" class="mw-redirect" title="Economic theory">economic theory</a> has focused on the need to "optimize" the system through balancing efficiency and equity, understanding the impacts on production, and consumption as well as distribution, <a href="/wiki/Redistribution_(economics)" class="mw-redirect" title="Redistribution (economics)">redistribution</a>, and <a href="/wiki/Welfare_spending" title="Welfare spending">welfare</a>. </p><p>They state that taxes and tax relief have also been used as a tool for behavioral change, to influence <a href="/wiki/Investment_(macroeconomics)" title="Investment (macroeconomics)">investment</a> decisions, <a href="/wiki/Labor_supply" class="mw-redirect" title="Labor supply">labor supply</a>, <a href="/wiki/Consumption_(economics)" title="Consumption (economics)">consumption patterns</a>, and positive and negative economic spillovers (externalities), and ultimately, the promotion of economic growth and development. The tax system and its administration also play an important role in state-building and governance, as a principal form of "social contract" between the state and citizens who can, as taxpayers, exert accountability on the state as a consequence. </p><p>The researchers wrote that domestic revenue forms an important part of a developing country's public financing as it is more stable and predictable than <a href="/wiki/Official_development_assistance" title="Official development assistance">Overseas Development Assistance</a> and necessary for a country to be self-sufficient. They found that domestic revenue flows are, on average, already much larger than ODA, with aid worth less than 10% of collected taxes in Africa as a whole. </p><p>However, in a quarter of African countries Overseas Development Assistance does exceed tax collection,<sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> with these more likely to be non-resource-rich countries. This suggests countries making the most progress replacing aid with tax revenue tend to be those benefiting disproportionately from rising prices of energy and commodities. </p><p>The author<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-1" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> found tax revenue as a percentage of GDP varying greatly around a global average of 19%.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> This data also indicates countries with higher GDP tend to have higher tax to GDP ratios, demonstrating that higher income is associated with more than proportionately higher tax revenue. On average, high-income countries have tax revenue as a percentage of GDP of around 22%, compared to 18% in middle-income countries and 14% in low-income countries. </p><p>In high-income countries, the highest tax-to-GDP ratio is in <a href="/wiki/Denmark" title="Denmark">Denmark</a> at 47% and the lowest is in Kuwait at 0.8%, reflecting low taxes from strong oil revenues. The long-term average performance of tax revenue as a share of GDP in low-income countries has been largely stagnant, although most have shown some improvement in more recent years. On average, resource-rich countries have made the most progress, rising from 10% in the mid-1990s to around 17% in 2008. Non-resource-rich countries made some progress, with average tax revenues increasing from 10% to 15% over the same period.<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>Many low-income countries have a tax-to-GDP ratio of less than 15% which could be due to low tax potentials, such as a limited taxable economic activity, or low tax effort due to policy choice, non-compliance, or administrative constraints. </p><p>Some low-income countries have relatively high tax-to-GDP ratios due to resource tax revenues (e.g. <a href="/wiki/Angola" title="Angola">Angola</a>) or relatively efficient tax administration (e.g. <a href="/wiki/Kenya" title="Kenya">Kenya</a>, <a href="/wiki/Brazil" title="Brazil">Brazil</a>) whereas some middle-income countries have lower tax-to-GDP ratios (e.g. <a href="/wiki/Malaysia" title="Malaysia">Malaysia</a>) which reflect a more tax-friendly policy choice. </p><p>While overall tax revenues have remained broadly constant, the global trend shows trade taxes have been declining as a proportion of total revenues (IMF, 2011), with the share of revenue shifting away from border trade taxes towards domestically levied <a href="/wiki/Sales_taxes" class="mw-redirect" title="Sales taxes">sales taxes</a> on goods and services. Low-income countries tend to have a higher dependence on trade taxes, and a smaller proportion of income and consumption taxes when compared to high-income countries.<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> </p><p>One indicator of the taxpaying experience was captured in the "Doing Business" survey,<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> which compares the total tax rate, time spent complying with tax procedures, and the number of payments required through the year, across 176 countries. The "easiest" countries in which to pay taxes are located in the Middle East with the <a href="/wiki/UAE" class="mw-redirect" title="UAE">UAE</a> ranking first, followed by <a href="/wiki/Qatar" title="Qatar">Qatar</a> and <a href="/wiki/Saudi_Arabia" title="Saudi Arabia">Saudi Arabia</a>, most likely reflecting low tax regimes in those countries. Countries in <a href="/wiki/Sub-Saharan_Africa" title="Sub-Saharan Africa">Sub-Saharan Africa</a> are among the "hardest" to pay with the <a href="/wiki/Central_African_Republic" title="Central African Republic">Central African Republic</a>, <a href="/wiki/Republic_of_Congo" class="mw-redirect" title="Republic of Congo">Republic of Congo</a>, <a href="/wiki/Guinea" title="Guinea">Guinea</a> and <a href="/wiki/Chad" title="Chad">Chad</a> in the bottom 5, reflecting higher total tax rates and a greater administrative burden to comply. </p> <div class="mw-heading mw-heading3"><h3 id="Key_facts">Key facts</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=48" title="Edit section: Key facts"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The below facts were compiled by EPS PEAKS researchers:<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-2" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <ul><li><a href="/wiki/Trade_liberalization" class="mw-redirect" title="Trade liberalization">Trade liberalization</a> has led to a decline in trade taxes as a share of total revenues and GDP.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-3" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform_72-0" class="reference"><a href="#cite_note-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup></li> <li>Resource-rich countries tend to collect more revenue as a share of GDP, but this is more volatile. Sub-Saharan African countries that are resource-rich have performed better tax collecting than non-resource-rich countries, but revenues are more volatile from year to year.<sup id="cite_ref-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform_72-1" class="reference"><a href="#cite_note-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform-72"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> By strengthening revenue management, there are huge opportunities for investment for development and growth.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-4" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-73" class="reference"><a href="#cite_note-73"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup></li> <li>Developing countries have an informal sector representing an average of around 40%, perhaps up to 60% in some.<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> Informal sectors feature many small informal traders who may not be efficient in bringing into the tax net since the cost of collection is high and revenue potential limited (although there are broader governance benefits). There is also an issue of non-compliant companies who are "hard to tax", evading taxes and should be brought into the tax net.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-5" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-IMF_2011_75-0" class="reference"><a href="#cite_note-IMF_2011-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup></li> <li>In many low-income countries, the majority of revenue is collected from a narrow tax base, sometimes because of a limited range of taxable economic activities. There is therefore dependence on few taxpayers, often multinationals, that can exacerbate the revenue challenge by minimizing their tax liability, in some cases abusing a lack of capacity in revenue authorities, sometimes through <a href="/wiki/Transfer_pricing" title="Transfer pricing">transfer pricing abuse</a>.<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Please_clarify" title="Wikipedia:Please clarify"><span title="The text near this tag needs further explanation. (November 2013)">further explanation needed</span></a></i>]</sup><sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-6" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-IMF_2011_75-1" class="reference"><a href="#cite_note-IMF_2011-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup></li> <li>Developing and developed countries face huge challenges in taxing multinationals and international citizens. Estimates of tax revenue losses from evasion and avoidance in developing countries are limited by a lack of data and methodological shortcomings, but some estimates are significant.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-7" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup></li> <li>Countries use incentives to attract investment but doing this may be unnecessarily giving up revenue as evidence suggests that investors are influenced more by economic fundamentals like market size, infrastructure, and skills, and only marginally by tax incentives (IFC investor surveys).<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-8" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> For example, even though the <a href="/wiki/Government_of_Armenia" title="Government of Armenia">Government of Armenia</a> supports the IT sector and seeks to improve the investment climate, the small size of the domestic market, low wages, low demand for productivity enhancement tools, financial constraints, high software piracy rates, and other factors make growth in this sector a slow process. Meaning that tax incentives do not contribute to the development of the sector as much as it is thought to contribute.<sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> Support towards the IT industry and tax incentives were established in the 2000s in <a href="/wiki/Armenia" title="Armenia">Armenia</a>, and this example showcases that such policies are not the guarantee of rapid economic growth.<sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup></li> <li>In low-income countries, compliance costs are high, they are lengthy processes, frequent tax payments, bribes and corruption.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-9" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-IMF_2011_75-2" class="reference"><a href="#cite_note-IMF_2011-75"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup></li> <li>Administrations are often under-resourced, resources are not effectively targeted on areas of greatest impact, and mid-level management is weak. Coordination between domestic and customs is weak, which is especially important for VAT. Weak administration, governance, and corruption tend to be associated with low revenue collections (IMF, 2011).<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-10" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup></li> <li>Evidence on the effect of aid on tax revenues is inconclusive. Tax revenue is more stable and sustainable than aid. While a disincentive effect of aid on revenue may be expected and was supported by some early studies, recent evidence does not support that conclusion, and in some cases, points towards higher tax revenue following support for revenue mobilization.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-11" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup></li> <li>Of all regions, Africa has the highest total tax rates borne by the business at 57.4% of the profit on average but has reduced the most since 2004, from 70%, partly due to introducing VAT and this is likely to have a beneficial effect on attracting investment.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-12" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup></li> <li>Fragile states are less able to expand tax revenue as a percentage of GDP and any gains are more difficult to sustain.<sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup> Tax administration tends to collapse if conflict reduces state-controlled territory or reduces productivity.<sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup> As economies are rebuilt after conflicts, there can be good progress in developing effective tax systems. <a href="/wiki/Liberia" title="Liberia">Liberia</a> expanded from 10.6% of GDP in 2003 to 21.3% in 2011. <a href="/wiki/Mozambique" title="Mozambique">Mozambique</a> increased from 10.5% of GDP in 1994 to around 17.7% in 2011.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-13" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Summary">Summary</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=49" title="Edit section: Summary"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Aid interventions in revenue can support revenue mobilization for growth, improve tax system design and administrative effectiveness, and strengthen governance and compliance.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-14" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> The author of the Economics Topic Guide found that the best aid modalities for revenue depend on country circumstances, but should aim to align with government interests and facilitate effective planning and implementation of activities under evidence-based tax reform. Lastly, she found that identifying areas for further reform requires country-specific diagnostic assessment: broad areas for developing countries identified internationally (e.g. IMF) include, for example, property taxation for local revenues, strengthening expenditure management, and effective taxation of extractive industries and multinationals.<sup id="cite_ref-Economics_Topic_Guide_Taxation_and_Revenue_66-15" class="reference"><a href="#cite_note-Economics_Topic_Guide_Taxation_and_Revenue-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Views">Views</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=50" title="Edit section: Views"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Support">Support</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=51" title="Edit section: Support"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Social_contract" title="Social contract">Social contract</a></div> <style data-mw-deduplicate="TemplateStyles:r1224211176">.mw-parser-output .quotebox{background-color:#F9F9F9;border:1px solid #aaa;box-sizing:border-box;padding:10px;font-size:88%;max-width:100%}.mw-parser-output .quotebox.floatleft{margin:.5em 1.4em .8em 0}.mw-parser-output .quotebox.floatright{margin:.5em 0 .8em 1.4em}.mw-parser-output .quotebox.centered{overflow:hidden;position:relative;margin:.5em auto .8em auto}.mw-parser-output .quotebox.floatleft span,.mw-parser-output .quotebox.floatright span{font-style:inherit}.mw-parser-output .quotebox>blockquote{margin:0;padding:0;border-left:0;font-family:inherit;font-size:inherit}.mw-parser-output .quotebox-title{text-align:center;font-size:110%;font-weight:bold}.mw-parser-output .quotebox-quote>:first-child{margin-top:0}.mw-parser-output .quotebox-quote:last-child>:last-child{margin-bottom:0}.mw-parser-output .quotebox-quote.quoted:before{font-family:"Times New Roman",serif;font-weight:bold;font-size:large;color:gray;content:" “ ";vertical-align:-45%;line-height:0}.mw-parser-output .quotebox-quote.quoted:after{font-family:"Times New Roman",serif;font-weight:bold;font-size:large;color:gray;content:" ” ";line-height:0}.mw-parser-output .quotebox .left-aligned{text-align:left}.mw-parser-output .quotebox .right-aligned{text-align:right}.mw-parser-output .quotebox .center-aligned{text-align:center}.mw-parser-output .quotebox .quote-title,.mw-parser-output .quotebox .quotebox-quote{display:block}.mw-parser-output .quotebox cite{display:block;font-style:normal}@media screen and (max-width:640px){.mw-parser-output .quotebox{width:100%!important;margin:0 0 .8em!important;float:none!important}}</style><div class="quotebox pullquote floatright" style="width:25%; ;"> <blockquote class="quotebox-quote left-aligned" style=""> <p>Every tax, however, is, to the person who pays it, a badge, not of slavery, but of <a href="/wiki/Liberty" title="Liberty">liberty</a>. – <a href="/wiki/Adam_Smith" title="Adam Smith">Adam Smith</a> (1776), <i><a href="/wiki/Wealth_of_Nations" class="mw-redirect" title="Wealth of Nations">Wealth of Nations</a></i><sup id="cite_ref-Smith_84-0" class="reference"><a href="#cite_note-Smith-84"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup> </p> </blockquote> </div> <p>According to most <a href="/wiki/Political_philosophy" title="Political philosophy">political philosophies</a>, taxes are justified as they fund activities that are necessary and beneficial to <a href="/wiki/Society" title="Society">society</a>. Additionally, <a href="/wiki/Progressive_tax" title="Progressive tax">progressive taxation</a> can be used to reduce <a href="/wiki/Economic_inequality" title="Economic inequality">economic inequality</a> in a society. According to this view, taxation in modern nation-states benefit the majority of the population and <a href="/wiki/Social_change" title="Social change">social development</a>.<sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup> A common presentation of this view, paraphrasing various statements by <a href="/wiki/Oliver_Wendell_Holmes_Jr." title="Oliver Wendell Holmes Jr.">Oliver Wendell Holmes Jr.</a> is "Taxes are the price of civilization".<sup id="cite_ref-86" class="reference"><a href="#cite_note-86"><span class="cite-bracket">[</span>86<span class="cite-bracket">]</span></a></sup> </p><p>It can also be argued that in a <a href="/wiki/Democracy" title="Democracy">democracy</a>, because the government is the party performing the act of imposing taxes, society as a whole decides how the tax system should be organized.<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>87<span class="cite-bracket">]</span></a></sup> The <a href="/wiki/American_Revolution" title="American Revolution">American Revolution</a>'s "<a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a>" slogan implied this view. For traditional <a href="/wiki/Conservatives" class="mw-redirect" title="Conservatives">conservatives</a>, the payment of taxation is justified as part of the general obligations of citizens to obey the law and support established institutions. The conservative position is encapsulated in perhaps the most famous <a href="/wiki/Adage" class="mw-redirect" title="Adage">adage</a> of <a href="/wiki/Public_finance" title="Public finance">public finance</a>, "An old tax is a good tax".<sup id="cite_ref-Tax_History_Project_88-0" class="reference"><a href="#cite_note-Tax_History_Project-88"><span class="cite-bracket">[</span>88<span class="cite-bracket">]</span></a></sup> Conservatives advocate the "fundamental conservative premise that no one should be excused from paying for government, lest they come to believe that government is costless to them with the certain consequence that they will demand more government 'services'."<sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>89<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Social_democrats" class="mw-redirect" title="Social democrats">Social democrats</a> generally favor higher levels of taxation to fund public provision of a wide range of services such as universal <a href="/wiki/Health_care" title="Health care">health care</a> and education, as well as the provision of a range of <a href="/wiki/Welfare_state" title="Welfare state">welfare benefits</a>.<sup id="cite_ref-90" class="reference"><a href="#cite_note-90"><span class="cite-bracket">[</span>90<span class="cite-bracket">]</span></a></sup> As argued by <a href="/wiki/Anthony_Crosland" title="Anthony Crosland">Anthony Crosland</a> and others, the capacity to tax income from capital is a central element of the social democratic case for a <a href="/wiki/Mixed_economy" title="Mixed economy">mixed economy</a> as against <a href="/wiki/Marxist" class="mw-redirect" title="Marxist">Marxist</a> arguments for comprehensive public ownership of capital.<sup id="cite_ref-91" class="reference"><a href="#cite_note-91"><span class="cite-bracket">[</span>91<span class="cite-bracket">]</span></a></sup> American <a href="/wiki/Libertarianism_in_the_United_States" title="Libertarianism in the United States">libertarians</a> recommend a minimal level of taxation in order to maximize the protection of <a href="/wiki/Liberty" title="Liberty">liberty</a>.<sup id="cite_ref-92" class="reference"><a href="#cite_note-92"><span class="cite-bracket">[</span>92<span class="cite-bracket">]</span></a></sup> </p><p>Compulsory taxation of individuals, such as <a href="/wiki/Income_tax" title="Income tax">income tax</a>, is often justified on grounds including territorial <a href="/wiki/Sovereignty" title="Sovereignty">sovereignty</a>, and the <a href="/wiki/Social_contract" title="Social contract">social contract</a>. Defenders of business taxation argue that it is an efficient method of taxing income that ultimately flows to individuals, or that separate taxation of <a href="/wiki/Business" title="Business">business</a> is justified on the grounds that commercial activity necessarily involves the use of publicly established and maintained economic infrastructure, and that businesses are in effect charged for this use.<sup id="cite_ref-93" class="reference"><a href="#cite_note-93"><span class="cite-bracket">[</span>93<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Georgist" class="mw-redirect" title="Georgist">Georgist</a> economists argue that all of the <a href="/wiki/Economic_rent" title="Economic rent">economic rent</a> collected from natural resources (land, mineral extraction, fishing quotas, etc.) is unearned income, and belongs to the community rather than any individual. They advocate a high tax (the "Single Tax") on land and other natural resources to return this unearned income to the state, but no other taxes. </p> <div class="mw-heading mw-heading3"><h3 id="Against">Against</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=52" title="Edit section: Against"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a>, <a href="/wiki/Taxation_as_slavery" title="Taxation as slavery">Taxation as slavery</a>, and <a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></div> <p>Because payment of tax is compulsory and enforced by the legal system, rather than voluntary like <a href="/wiki/Crowdfunding" title="Crowdfunding">crowdfunding</a>, some political philosophies view taxation as theft, extortion, slavery, as a violation of <a href="/wiki/Property_rights" class="mw-redirect" title="Property rights">property rights</a>, or tyranny, accusing the government of levying taxes via <a href="/wiki/Force_(law)" title="Force (law)">force</a> and <a href="/wiki/Coercive" class="mw-redirect" title="Coercive">coercive</a> means.<sup id="cite_ref-94" class="reference"><a href="#cite_note-94"><span class="cite-bracket">[</span>94<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Objectivists" class="mw-redirect" title="Objectivists">Objectivists</a>, <a href="/wiki/Anarcho-capitalists" class="mw-redirect" title="Anarcho-capitalists">anarcho-capitalists</a>, and <a href="/wiki/Right-wing_libertarian" class="mw-redirect" title="Right-wing libertarian">right-wing libertarians</a> see taxation as government aggression through the lens of the <a href="/wiki/Non-aggression_principle" title="Non-aggression principle">non-aggression principle</a>. The view that democracy legitimizes taxation is rejected by those who argue that the right to property is inalienable, and consequently cannot be abridged by the government.<sup id="cite_ref-95" class="reference"><a href="#cite_note-95"><span class="cite-bracket">[</span>95<span class="cite-bracket">]</span></a></sup> According to <a href="/wiki/Ludwig_von_Mises" title="Ludwig von Mises">Ludwig von Mises</a>, "society as a whole" should not make such decisions, due to <a href="/wiki/Methodological_individualism" title="Methodological individualism">methodological individualism</a>.<sup id="cite_ref-96" class="reference"><a href="#cite_note-96"><span class="cite-bracket">[</span>96<span class="cite-bracket">]</span></a></sup> Some libertarian opponents of taxation claim that governmental protection, such as police and defense forces, might be replaced by <a href="/wiki/Market_(economics)" title="Market (economics)">market</a> alternatives such as <a href="/wiki/Private_defense_agency" title="Private defense agency">private defense agencies</a>, <a href="/wiki/Arbitration" title="Arbitration">arbitration</a> agencies or <a href="/wiki/Voluntary_taxation" title="Voluntary taxation">voluntary contributions</a>.<sup id="cite_ref-97" class="reference"><a href="#cite_note-97"><span class="cite-bracket">[</span>97<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Murray_Rothbard" title="Murray Rothbard">Murray Rothbard</a> argued in <i><a href="/wiki/The_Ethics_of_Liberty" title="The Ethics of Liberty">The Ethics of Liberty</a></i> in 1982 that taxation is theft and that <a href="/wiki/Tax_resistance" title="Tax resistance">tax resistance</a> is therefore legitimate: "Just as no one is morally required to answer a robber truthfully when he asks if there are any valuables in one's house, so no one can be morally required to answer truthfully similar questions asked by the state, e.g., when filling out income tax returns."<sup id="cite_ref-98" class="reference"><a href="#cite_note-98"><span class="cite-bracket">[</span>98<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-99" class="reference"><a href="#cite_note-99"><span class="cite-bracket">[</span>99<span class="cite-bracket">]</span></a></sup> </p><p>Many view government spending as an inefficient use of capital, and that the same projects that the government seeks to develop can be developed by private companies at much lower costs. This line of argument holds that government workers are not as personally invested in the efficiency of the projects, so the overspending happens at every step of the way. In the same regard, many public officials are not elected for their project management skills, so the projects can be mishandled. In the United States, President <a href="/wiki/George_W._Bush" title="George W. Bush">George W. Bush</a> proposed in his 2009 budget "to terminate or reduce 151 discretionary programs" which were inefficient or ineffective.<sup id="cite_ref-100" class="reference"><a href="#cite_note-100"><span class="cite-bracket">[</span>100<span class="cite-bracket">]</span></a></sup> </p><p>Additionally, critics of taxation note that the process of taxation, not only unjustly takes money of citizens, it also unjustly takes considerable time away from citizens. For example, it is estimated by the American Action Forum that Americans spend 6.5 billion hours annually preparing their taxes.<sup id="cite_ref-101" class="reference"><a href="#cite_note-101"><span class="cite-bracket">[</span>101<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-102" class="reference"><a href="#cite_note-102"><span class="cite-bracket">[</span>102<span class="cite-bracket">]</span></a></sup> This is equivalent of roughly 741,501 years of life lost every year to complete tax forms and other related paperwork. </p> <div class="mw-heading mw-heading3"><h3 id="Socialism">Socialism</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=53" title="Edit section: Socialism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Karl_Marx" title="Karl Marx">Karl Marx</a> assumed that taxation would be unnecessary after the advent of communism and looked forward to the "<a href="/wiki/Withering_away_of_the_state" title="Withering away of the state">withering away of the state</a>". In socialist economies such as that of China, taxation played a minor role, since most government income was derived from the ownership of enterprises, and it was argued by some that monetary taxation was not necessary.<sup id="cite_ref-isbn0-275-93688-0_103-0" class="reference"><a href="#cite_note-isbn0-275-93688-0-103"><span class="cite-bracket">[</span>103<span class="cite-bracket">]</span></a></sup> While the morality of taxation is sometimes questioned, most arguments about taxation revolve around the degree and method of taxation and associated <a href="/wiki/Government_spending" title="Government spending">government spending</a>, not taxation itself. </p> <div class="mw-heading mw-heading3"><h3 id="Choice">Choice</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=54" title="Edit section: Choice"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Tax_choice" title="Tax choice">Tax choice</a></div> <p>Tax choice is the theory that taxpayers should have more control with how their individual taxes are allocated. If taxpayers could choose which government organizations received their taxes, <a href="/wiki/Opportunity_cost" title="Opportunity cost">opportunity cost</a> decisions would integrate their <a href="/wiki/Dispersed_knowledge" title="Dispersed knowledge">partial knowledge</a>.<sup id="cite_ref-104" class="reference"><a href="#cite_note-104"><span class="cite-bracket">[</span>104<span class="cite-bracket">]</span></a></sup> For example, a taxpayer who allocated more of his taxes on <a href="/wiki/Public_education" class="mw-redirect" title="Public education">public education</a> would have less to allocate on <a href="/wiki/Public_healthcare" class="mw-redirect" title="Public healthcare">public healthcare</a>. Supporters argue that allowing taxpayers to <a href="/wiki/Demonstrated_preference" class="mw-redirect" title="Demonstrated preference">demonstrate their preferences</a> would help ensure that the <a href="/wiki/Government_success" class="mw-redirect" title="Government success">government succeeds</a> at efficiently producing the <a href="/wiki/Public_goods" class="mw-redirect" title="Public goods">public goods</a> that taxpayers truly value.<sup id="cite_ref-105" class="reference"><a href="#cite_note-105"><span class="cite-bracket">[</span>105<span class="cite-bracket">]</span></a></sup> This would end <a href="/w/index.php?title=Real_estate_speculation&action=edit&redlink=1" class="new" title="Real estate speculation (page does not exist)">real estate speculation</a>, <a href="/wiki/Business_cycle" title="Business cycle">business cycles</a>, <a href="/wiki/Unemployment" title="Unemployment">unemployment</a> and distribute wealth much more evenly.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2025)">citation needed</span></a></i>]</sup> <a href="/wiki/Joseph_Stiglitz" title="Joseph Stiglitz">Joseph Stiglitz</a>'s <a href="/wiki/Henry_George_Theorem" class="mw-redirect" title="Henry George Theorem">Henry George Theorem</a> predicts its sufficiency because—as George also noted—public spending raises land value. </p> <div class="mw-heading mw-heading3"><h3 id="Geoism">Geoism</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=55" title="Edit section: Geoism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Georgism" title="Georgism">Georgism</a>, <a href="/wiki/Geolibertarianism" title="Geolibertarianism">Geolibertarianism</a>, and <a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></div> <p><a href="/wiki/Geoists" class="mw-redirect" title="Geoists">Geoists</a> (Georgists and <a href="/wiki/Geolibertarians" class="mw-redirect" title="Geolibertarians">geolibertarians</a>) state that taxation should primarily collect <a href="/wiki/Economic_rent" title="Economic rent">economic rent</a>, in particular the <a href="/wiki/Land_value_taxation" class="mw-redirect" title="Land value taxation">value of land</a>, for both reasons of economic efficiency as well as morality. The efficiency of using <a href="/wiki/Economic_rent" title="Economic rent">economic rent</a> for taxation is (as economists agree<sup id="cite_ref-106" class="reference"><a href="#cite_note-106"><span class="cite-bracket">[</span>106<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-107" class="reference"><a href="#cite_note-107"><span class="cite-bracket">[</span>107<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-108" class="reference"><a href="#cite_note-108"><span class="cite-bracket">[</span>108<span class="cite-bracket">]</span></a></sup>) due to the fact that such taxation cannot be passed on and does not create any <a href="/wiki/Dead-weight_loss" class="mw-redirect" title="Dead-weight loss">dead-weight loss</a>, and that it removes the incentive to speculate on land.<sup id="cite_ref-McCluskey_and_Franzsen_109-0" class="reference"><a href="#cite_note-McCluskey_and_Franzsen-109"><span class="cite-bracket">[</span>109<span class="cite-bracket">]</span></a></sup> Its morality is based on the <a href="/wiki/Geoist" class="mw-redirect" title="Geoist">Geoist</a> premise that <a href="/wiki/Private_property" title="Private property">private property</a> is justified for products of labor but not for <a href="/wiki/Land_(economics)" title="Land (economics)">land</a> and <a href="/wiki/Natural_resources" class="mw-redirect" title="Natural resources">natural resources</a>.<sup id="cite_ref-pnp_110-0" class="reference"><a href="#cite_note-pnp-110"><span class="cite-bracket">[</span>110<span class="cite-bracket">]</span></a></sup> </p><p>Economist and social reformer <a href="/wiki/Henry_George" title="Henry George">Henry George</a> opposed <a href="/wiki/Sales_taxes" class="mw-redirect" title="Sales taxes">sales taxes</a> and <a href="/wiki/Protective_tariffs" class="mw-redirect" title="Protective tariffs">protective tariffs</a> for their negative impact on trade.<sup id="cite_ref-111" class="reference"><a href="#cite_note-111"><span class="cite-bracket">[</span>111<span class="cite-bracket">]</span></a></sup> He also believed in the right of each person to the fruits of their own labor and productive investment. Therefore, income from <a href="/wiki/Wage_labour" title="Wage labour">paid labor</a> and proper <a href="/wiki/Capital_(economics)" title="Capital (economics)">capital</a> should remain untaxed. For this reason many Geoists—in particular those that call themselves <a href="/wiki/Geolibertarian" class="mw-redirect" title="Geolibertarian">geolibertarian</a>—share the view with <a href="/wiki/Libertarians" class="mw-redirect" title="Libertarians">libertarians</a> that these types of taxation (but not all) are immoral and <a href="/wiki/Taxation_as_theft" title="Taxation as theft">even theft</a>. George stated there should be one <a href="/wiki/Single_tax" title="Single tax">single tax</a>: the <a href="/wiki/Land_Value_Tax" class="mw-redirect" title="Land Value Tax">Land Value Tax</a>, which is considered both efficient and moral.<sup id="cite_ref-pnp_110-1" class="reference"><a href="#cite_note-pnp-110"><span class="cite-bracket">[</span>110<span class="cite-bracket">]</span></a></sup> Demand for specific land is dependent on nature, but even more so on the presence of communities, trade, and government infrastructure, particularly in <a href="/wiki/Urban_area" title="Urban area">urban</a> environments. Therefore, the <a href="/wiki/Economic_rent" title="Economic rent">economic rent</a> of land is not the product of one particular individual and it may be claimed for public expenses. According to George, this would end <a href="/wiki/Real_estate_bubble" class="mw-redirect" title="Real estate bubble">real estate bubbles</a>, <a href="/wiki/Business_cycles" class="mw-redirect" title="Business cycles">business cycles</a>, <a href="/wiki/Unemployment" title="Unemployment">unemployment</a> and distribute wealth much more evenly.<sup id="cite_ref-pnp_110-2" class="reference"><a href="#cite_note-pnp-110"><span class="cite-bracket">[</span>110<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Joseph_Stiglitz" title="Joseph Stiglitz">Joseph Stiglitz</a>'s <a href="/wiki/Henry_George_Theorem" class="mw-redirect" title="Henry George Theorem">Henry George Theorem</a> predicts its sufficiency for financing public goods because those raise land value.<sup id="cite_ref-112" class="reference"><a href="#cite_note-112"><span class="cite-bracket">[</span>112<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/John_Locke" title="John Locke">John Locke</a> stated that whenever labor is mixed with natural resources, such as is the case with improved land, private property is justified under the <a href="/wiki/Lockean_proviso" title="Lockean proviso">proviso</a> that there must be enough other natural resources of the same quality available to others.<sup id="cite_ref-113" class="reference"><a href="#cite_note-113"><span class="cite-bracket">[</span>113<span class="cite-bracket">]</span></a></sup> <a href="/wiki/Geoists" class="mw-redirect" title="Geoists">Geoists</a> state that the Lockean proviso is violated wherever <a href="/wiki/Land_value" class="mw-redirect" title="Land value">land value</a> is greater than zero. Therefore, under the assumed principle of equal rights of all people to natural resources, the occupier of any such land must compensate the rest of society to the amount of that value. For this reason, <a href="/wiki/Geoists" class="mw-redirect" title="Geoists">geoists</a> generally believe that such payment cannot be regarded as a true 'tax', but rather a compensation or <a href="/wiki/Fee" title="Fee">fee</a>.<sup id="cite_ref-114" class="reference"><a href="#cite_note-114"><span class="cite-bracket">[</span>114<span class="cite-bracket">]</span></a></sup> This means that while Geoists also regard <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a> as an instrument of <a href="/wiki/Social_justice" title="Social justice">social justice</a>, contrary to <a href="/wiki/Social_democrats" class="mw-redirect" title="Social democrats">social democrats</a> and <a href="/wiki/Social_liberals" class="mw-redirect" title="Social liberals">social liberals</a> they do not regard it as an instrument of <a href="/wiki/Redistribution_(economics)" class="mw-redirect" title="Redistribution (economics)">redistribution</a> but rather a 'predistribution' or simply a correct distribution of <a href="/wiki/The_commons" class="mw-redirect" title="The commons">the commons</a>.<sup id="cite_ref-115" class="reference"><a href="#cite_note-115"><span class="cite-bracket">[</span>115<span class="cite-bracket">]</span></a></sup> </p><p>Modern <a href="/wiki/Geoists" class="mw-redirect" title="Geoists">geoists</a> note that <a href="/wiki/Land_(economics)" title="Land (economics)">land</a> in the <a href="/wiki/Classical_economic" class="mw-redirect" title="Classical economic">classical economic</a> meaning of the word referred to all <a href="/wiki/Natural_resources" class="mw-redirect" title="Natural resources">natural resources</a>, and thus also includes resources such as <a href="/wiki/Mineral_deposits" class="mw-redirect" title="Mineral deposits">mineral deposits</a>, <a href="/wiki/Water_bodies" class="mw-redirect" title="Water bodies">water bodies</a> and the <a href="/wiki/Electromagnetic_spectrum" title="Electromagnetic spectrum">electromagnetic spectrum</a>, to which privileged access also generates <a href="/wiki/Economic_rent" title="Economic rent">economic rent</a> that must be compensated. Under the same reasoning most of them also consider <a href="/wiki/Pigouvian_taxes" class="mw-redirect" title="Pigouvian taxes">pigouvian taxes</a> as compensation for environmental damage or privilege as acceptable and even necessary.<sup id="cite_ref-116" class="reference"><a href="#cite_note-116"><span class="cite-bracket">[</span>116<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-117" class="reference"><a href="#cite_note-117"><span class="cite-bracket">[</span>117<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Theories">Theories</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=56" title="Edit section: Theories"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Theory_of_taxation" class="mw-redirect" title="Theory of taxation">Theory of taxation</a></div> <div class="mw-heading mw-heading3"><h3 id="Laffer_curve">Laffer curve</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=57" title="Edit section: Laffer curve"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Laffer_curve" title="Laffer curve">Laffer curve</a></div> <p>In <a href="/wiki/Economics" title="Economics">economics</a>, the Laffer curve is a theoretical representation of the relationship between government revenue raised by taxation and all possible rates of taxation. It is used to illustrate the concept of taxable income elasticity (that <a href="/wiki/Taxable_income" title="Taxable income">taxable income</a> will change in response to changes in the rate of taxation). The curve is constructed by <a href="/wiki/Thought_experiment" title="Thought experiment">thought experiment</a>. First, the amount of tax revenue raised at the extreme tax rates of 0% and 100% is considered. It is clear that a 0% tax rate raises no revenue, but the Laffer curve hypothesis is that a 100% tax rate will also generate no revenue because at such a rate there is no longer any incentive for a rational taxpayer to earn any income, thus the revenue raised will be 100% of nothing. If both a 0% rate and 100% rate of taxation generate no revenue, it follows from the <a href="/wiki/Extreme_value_theorem" title="Extreme value theorem">extreme value theorem</a> that there must exist at least one rate in between where tax revenue would be a maximum. The Laffer curve is typically represented as a graph that starts at 0% tax, zero revenue, rises to a maximum rate of revenue raised at an intermediate rate of taxation, and then falls again to zero revenue at a 100% tax rate. </p><p>One potential result of the Laffer curve is that increasing tax rates beyond a certain point will become counterproductive for raising further tax revenue. A hypothetical Laffer curve for any given economy can only be estimated and such estimates are sometimes controversial. <a href="/wiki/The_New_Palgrave_Dictionary_of_Economics" title="The New Palgrave Dictionary of Economics">The New Palgrave Dictionary of Economics</a> reports that estimates of revenue-maximizing tax rates have varied widely, with a mid-range of around 70%.<sup id="cite_ref-118" class="reference"><a href="#cite_note-118"><span class="cite-bracket">[</span>118<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Optimal">Optimal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=58" title="Edit section: Optimal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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/Optimal_tax" title="Optimal tax">Optimal tax</a></div> <p>Most governments take revenue that exceeds that which can be provided by non-distortionary taxes or through taxes that give a double dividend. Optimal taxation theory is the branch of economics that considers how taxes can be structured to give the least deadweight costs, or to give the best outcomes in terms of <a href="/wiki/Social_welfare" class="mw-redirect" title="Social welfare">social welfare</a>. The <a href="/wiki/Ramsey_problem" title="Ramsey problem">Ramsey problem</a> deals with minimizing deadweight costs. Because deadweight costs are related to the <a href="/wiki/Elasticity_(economics)" title="Elasticity (economics)">elasticity</a> of supply and demand for a good, it follows that putting the highest tax rates on the goods for which there are most inelastic supply and demand will result in the least overall deadweight costs. Some economists sought to integrate optimal tax theory with the <a href="/wiki/Social_welfare_function" title="Social welfare function">social welfare function</a>, which is the economic expression of the idea that equality is valuable to a greater or lesser extent. If individuals experience <a href="/wiki/Diminishing_returns" title="Diminishing returns">diminishing returns</a> from income, then the optimum distribution of income for society involves a progressive income tax. <a href="/wiki/James_Mirrlees" title="James Mirrlees">Mirrlees optimal income tax</a> is a detailed theoretical model of the optimum progressive income tax along these lines. Over the last years the validity of the theory of optimal taxation was discussed by many political economists.<sup id="cite_ref-119" class="reference"><a href="#cite_note-119"><span class="cite-bracket">[</span>119<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Rates">Rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=59" title="Edit section: Rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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"><span typeof="mw:File"><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></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>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></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Tax" title="Special:EditPage/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>.</span> <span class="date-container"><i>(<span class="date">June 2023</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></div> <p>Taxes are most often levied as a percentage, called the <i>tax rate</i>. An important distinction when talking about tax rates is to distinguish between the <a href="/wiki/Tax_rate#Marginal" title="Tax rate">marginal rate</a> and the <a href="/wiki/Tax_rate#Effective" title="Tax rate">effective tax rate</a>. The effective rate is the total tax paid divided by the total amount the tax is paid on, while the marginal rate is the rate paid on the next dollar of income earned. For example, if income is taxed on a formula of 5% from $0 up to $50,000, 10% from $50,000 to $100,000, and 15% over $100,000, a <a href="https://en.wiktionary.org/wiki/taxpayer" class="extiw" title="wikt:taxpayer">taxpayer</a> with income of $175,000 would pay a total of $18,750 in taxes. </p> <dl><dd>Tax calculation <dl><dd>(0.05*50,000) + (0.10*50,000) + (0.15*75,000) = 18,750</dd></dl></dd></dl> <dl><dd>The "effective rate" would be 10.7%: <dl><dd>18,750/175,000 = 0.107</dd></dl></dd></dl> <dl><dd>The "marginal rate" would be 15%.</dd></dl> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=60" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 22em;"> <ul><li><a href="/wiki/Advance_tax_ruling" title="Advance tax ruling">Advance tax ruling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/DIRTI_5" title="DIRTI 5">DIRTI 5</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden of taxation</a></li> <li><a href="/wiki/Fiscal_capacity" title="Fiscal capacity">Fiscal capacity</a></li> <li><a href="/wiki/Fiscal_incidence" title="Fiscal incidence">Fiscal incidence</a></li> <li><a href="/wiki/Fiscal_sociology" title="Fiscal sociology">Fiscal sociology</a></li> <li><a href="/wiki/Government_budget_balance" title="Government budget balance">Government budget balance</a></li> <li><a href="/wiki/International_taxation" title="International taxation">International taxation</a></li> <li><a href="/wiki/List_of_taxes" title="List of taxes">List of taxes</a></li> <li><a href="/wiki/Price_ceiling" title="Price ceiling">Price ceiling</a></li> <li><a href="/wiki/Price_floor" title="Price floor">Price floor</a></li> <li><a href="/wiki/Revolutionary_tax" title="Revolutionary tax">Revolutionary tax</a></li> <li><a href="/wiki/Shadow_economy" class="mw-redirect" title="Shadow economy">Shadow economy</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_exporting" title="Tax exporting">Tax exporting</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Taxpayer_receipt" title="Taxpayer receipt">Taxpayer receipt</a></li></ul> </div> <div class="mw-heading mw-heading3"><h3 id="By_country_or_region">By country or region</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=61" title="Edit section: By country or region"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <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></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP" class="mw-redirect" title="List of countries by tax revenue as percentage of GDP">List of countries by tax revenue as percentage of GDP</a></li> <li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">Category:Taxation by country</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=62" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><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 id="CITEREFCharles_E._McLure_Jr." class="citation encyclopaedia cs1">Charles E. McLure Jr. <a rel="nofollow" class="external text" href="http://www.britannica.com/EBchecked/topic/584578/taxation">"Taxation"</a>. <i><a href="/wiki/Encyclop%C3%A6dia_Britannica" title="Encyclopædia Britannica">Encyclopædia Britannica</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">3 March</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Taxation&rft.btitle=Encyclop%C3%A6dia+Britannica&rft.au=Charles+E.+McLure+Jr.&rft_id=http%3A%2F%2Fwww.britannica.com%2FEBchecked%2Ftopic%2F584578%2Ftaxation&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">HMRC, <a rel="nofollow" class="external text" href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/923916/CC-FS1a-10-20.pdf">About compliance checks</a>, CC/FS1a, accessed 31 January 2022</span> </li> <li id="cite_note-:1-3"><span class="mw-cite-backlink">^ <a href="#cite_ref-:1_3-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:1_3-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.upenn.edu/almanac/v48/n28/AncientTaxes.html">Taxes in the Ancient World</a>, University of Pennsylvania Almanac, <i>Vol. 48, No. 28, 2 April 2002</i></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFSciaudoneNiser2022" class="citation web cs1">Sciaudone, Christiana; Niser, Lisa (24 October 2022). <a rel="nofollow" class="external text" href="https://www.businessinsider.com/personal-finance/why-do-we-pay-taxes">"Why Do We Pay Taxes?"</a>. <i>Business Insider</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 October</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Business+Insider&rft.atitle=Why+Do+We+Pay+Taxes%3F&rft.date=2022-10-24&rft.aulast=Sciaudone&rft.aufirst=Christiana&rft.au=Niser%2C+Lisa&rft_id=https%3A%2F%2Fwww.businessinsider.com%2Fpersonal-finance%2Fwhy-do-we-pay-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://subnational.doingbusiness.org/en/data/exploretopics/paying-taxes/why-matters">"Why it matters in Paying Taxes – Doing Business – World Bank Group"</a>. <i>subnational.doingbusiness.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 October</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=subnational.doingbusiness.org&rft.atitle=Why+it+matters+in+Paying+Taxes+%E2%80%93+Doing+Business+%E2%80%93+World+Bank+Group&rft_id=https%3A%2F%2Fsubnational.doingbusiness.org%2Fen%2Fdata%2Fexploretopics%2Fpaying-taxes%2Fwhy-matters&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxjusticetoolkit.org/why-bother-with-tax/why-tax-matters/">"Why tax matters"</a>. <i>Tax Justice Advocacy</i><span class="reference-accessdate">. Retrieved <span class="nowrap">31 October</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+Justice+Advocacy&rft.atitle=Why+tax+matters&rft_id=https%3A%2F%2Ftaxjusticetoolkit.org%2Fwhy-bother-with-tax%2Fwhy-tax-matters%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://richardkleincpa.com/importance-of-taxes/">"The Importance of Taxes"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">31 October</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Importance+of+Taxes&rft_id=https%3A%2F%2Frichardkleincpa.com%2Fimportance-of-taxes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://mises.org/mises-wire/yes-taxation-theft">"Yes, Taxation Is Theft | Mises Institute"</a>. <i>mises.org</i>. 15 November 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">5 January</span> 2025</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=mises.org&rft.atitle=Yes%2C+Taxation+Is+Theft+%7C+Mises+Institute&rft.date=2019-11-15&rft_id=https%3A%2F%2Fmises.org%2Fmises-wire%2Fyes-taxation-theft&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ourworldindata.org/grapher/total-tax-revenues-gdp?tab=map">"Total tax revenues"</a>. <i>Our World in Data</i><span class="reference-accessdate">. Retrieved <span class="nowrap">7 March</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Our+World+in+Data&rft.atitle=Total+tax+revenues&rft_id=https%3A%2F%2Fourworldindata.org%2Fgrapher%2Ftotal-tax-revenues-gdp%3Ftab%3Dmap&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text">See for example <a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">26 U.S.C.</a> <a rel="nofollow" class="external text" href="https://www.law.cornell.edu/uscode/text/26/7203">§ 7203</a> in the case of U.S. Federal taxes.</span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFBeardsley" class="citation journal cs1">Beardsley, Ruml. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20170314025345/http://www.constitution.org/tax/us-ic/cmt/ruml_obsolete.pdf">"Taxes for Revenue are Obsolete"</a> <span class="cs1-format">(PDF)</span>. <i>American Affairs</i>. <b>VIII</b> (1). Archived from <a rel="nofollow" class="external text" href="http://www.constitution.org/tax/us-ic/cmt/ruml_obsolete.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 14 March 2017.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=American+Affairs&rft.atitle=Taxes+for+Revenue+are+Obsolete&rft.volume=VIII&rft.issue=1&rft.aulast=Beardsley&rft.aufirst=Ruml&rft_id=http%3A%2F%2Fwww.constitution.org%2Ftax%2Fus-ic%2Fcmt%2Fruml_obsolete.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><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.oecd.org/daf/mai/pdf/eg2/eg2963e.pdf">"Definition of Taxes (Note by the Chairman), 1996"</a> <span class="cs1-format">(PDF)</span><span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Definition+of+Taxes+%28Note+by+the+Chairman%29%2C+1996&rft_id=http%3A%2F%2Fwww.oecd.org%2Fdaf%2Fmai%2Fpdf%2Feg2%2Feg2963e.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><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.ssa.gov/policy/docs/progdesc/index.html">"Social Security Programs Throughout the World on the U.S. Social Security website for links to individual country program descriptions"</a>. Ssa.gov<span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Social+Security+Programs+Throughout+the+World+on+the+U.S.+Social+Security+website+for+links+to+individual+country+program+descriptions&rft.pub=Ssa.gov&rft_id=http%3A%2F%2Fwww.ssa.gov%2Fpolicy%2Fdocs%2Fprogdesc%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text">By contrast, some countries, such as <a rel="nofollow" class="external text" href="http://www.ssa.gov/policy/docs/progdesc/ssptw/2010-2011/asia/newzealand.html">New Zealand</a>, finance the programs through other taxes.</span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text">See for example <a rel="nofollow" class="external text" href="http://labour.nic.in/ss/overview.html">India Social Security overview</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110623221835/http://labour.nic.in/ss/overview.html">Archived</a> 23 June 2011 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">See for example the United States <a href="/wiki/Federal_Unemployment_Tax_Act" title="Federal Unemployment Tax Act">Federal Unemployment Tax Act</a>.</span> </li> <li id="cite_note-EWBR-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-EWBR_17-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFWolff1996" class="citation web cs1">Wolff, Edward N. (1996). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080512230734/http://bostonreview.net/BR21.1/wolff.html">"Time for a Wealth Tax?"</a>. <i>Boston Review (Feb–Mar 1996)</i>. Archived from <a rel="nofollow" class="external text" href="http://bostonreview.net/BR21.1/wolff.html">the original</a> on 12 May 2008.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Boston+Review+%28Feb%E2%80%93Mar+1996%29&rft.atitle=Time+for+a+Wealth+Tax%3F&rft.date=1996&rft.aulast=Wolff&rft.aufirst=Edward+N.&rft_id=http%3A%2F%2Fbostonreview.net%2FBR21.1%2Fwolff.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span> (recommending a net wealth tax for the US of 0.05% for the first $100,000 in assets to 0.3% for assets over $1,000,000)</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text">Taxes on the net wealth of corporations are often referred to as <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a>.</span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFMcCluskeyFranzsen2005" class="citation book cs1">McCluskey, William J.; Franzsen, Riël C. D. (2005). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=jkogP2U4k0AC&pg=PA73"><i>Land Value Taxation: An Applied Analysis</i></a>. Ashgate Publishing, Ltd. p. 4. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7546-1490-6" title="Special:BookSources/978-0-7546-1490-6"><bdi>978-0-7546-1490-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Land+Value+Taxation%3A+An+Applied+Analysis&rft.pages=4&rft.pub=Ashgate+Publishing%2C+Ltd.&rft.date=2005&rft.isbn=978-0-7546-1490-6&rft.aulast=McCluskey&rft.aufirst=William+J.&rft.au=Franzsen%2C+Ri%C3%ABl+C.+D.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DjkogP2U4k0AC%26pg%3DPA73&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-taxpolicycenter1-20"><span class="mw-cite-backlink">^ <a href="#cite_ref-taxpolicycenter1_20-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-taxpolicycenter1_20-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-taxpolicycenter1_20-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-taxpolicycenter1_20-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><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.taxpolicycenter.org/taxtopics/budget.cfm">"TPC Tax Topics | Federal Budget"</a>. Taxpolicycenter.org<span class="reference-accessdate">. Retrieved <span class="nowrap">27 March</span> 2009</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=TPC+Tax+Topics+%26%23124%3B+Federal+Budget&rft.pub=Taxpolicycenter.org&rft_id=http%3A%2F%2Fwww.taxpolicycenter.org%2Ftaxtopics%2Fbudget.cfm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-n650-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-n650_21-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFBatchelder2020" class="citation journal cs1">Batchelder, Lily L. (28 January 2020). <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526520">"Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax"</a>. <i>NYU Law and Economics Research Paper No. 20-11</i>. <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526520">3526520</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=NYU+Law+and+Economics+Research+Paper+No.+20-11&rft.atitle=Leveling+the+Playing+Field+between+Inherited+Income+and+Income+from+Work+through+an+Inheritance+Tax&rft.date=2020-01-28&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D3526520%23id-name%3DSSRN&rft.aulast=Batchelder&rft.aufirst=Lily+L.&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D3526520&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><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.law.cornell.edu/uscode/text/26/877-">"26 USC 877"</a>. Law.cornell.edu<span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=26+USC+877&rft.pub=Law.cornell.edu&rft_id=https%3A%2F%2Fwww.law.cornell.edu%2Fuscode%2Ftext%2F26%2F877-&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><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.oecd.org/en/publications/technology-tools-to-tackle-tax-evasion-and-tax-fraud_g2g77afa-en.html">"Technology Tools to Tackle Tax Evasion and Tax Fraud"</a>. <i>OECD</i>. 30 March 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">21 February</span> 2025</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=OECD&rft.atitle=Technology+Tools+to+Tackle+Tax+Evasion+and+Tax+Fraud&rft.date=2017-03-30&rft_id=https%3A%2F%2Fwww.oecd.org%2Fen%2Fpublications%2Ftechnology-tools-to-tackle-tax-evasion-and-tax-fraud_g2g77afa-en.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text">Although Texas has no individual income tax, the state does impose a <a href="/wiki/Franchise_tax" title="Franchise tax">franchise tax</a>—soon to be replaced by a margin tax—on business activity that, while not denominated as an income tax, is in substance a kind of income tax.</span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.economist.com/business/displaystory.cfm?story_id=13110436">"Economist.com"</a>. <i>The Economist</i>. 12 February 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">27 March</span> 2009</span>.</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=Economist.com&rft.date=2009-02-12&rft_id=http%3A%2F%2Fwww.economist.com%2Fbusiness%2Fdisplaystory.cfm%3Fstory_id%3D13110436&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-Quick-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-Quick_26-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFQuickGarran1901" class="citation book cs1">Quick, John; Garran, Robert (1 January 1901). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=VR-CAAAAIAAJ"><i>The Annotated Constitution of the Australian Commonwealth</i></a>. Australia: Angus & Robertson. p. 837.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Annotated+Constitution+of+the+Australian+Commonwealth&rft.place=Australia&rft.pages=837&rft.pub=Angus+%26+Robertson&rft.date=1901-01-01&rft.aulast=Quick&rft.aufirst=John&rft.au=Garran%2C+Robert&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DVR-CAAAAIAAJ&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><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.taxpolicycenter.org/TaxFacts/listdocs.cfm?topic2id=60">"Tax Facts | Tax Facts Listing"</a>. Taxpolicycenter.org<span class="reference-accessdate">. Retrieved <span class="nowrap">27 March</span> 2009</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Facts+%26%23124%3B+Tax+Facts+Listing&rft.pub=Taxpolicycenter.org&rft_id=http%3A%2F%2Fwww.taxpolicycenter.org%2FTaxFacts%2Flistdocs.cfm%3Ftopic2id%3D60&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><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.archive.org/web/20070816190910/https://www.irs.gov/app/understandingTaxes/jsp/whys/lp/IWT5L1lp.jsp">"Internal Revenue Service"</a>. irs.gov. Archived from <a rel="nofollow" class="external text" href="https://www.irs.gov/app/understandingTaxes/jsp/whys/lp/IWT5L1lp.jsp">the original</a> on 16 August 2007<span class="reference-accessdate">. Retrieved <span class="nowrap">27 March</span> 2009</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Internal+Revenue+Service&rft.pub=irs.gov&rft_id=https%3A%2F%2Fwww.irs.gov%2Fapp%2FunderstandingTaxes%2Fjsp%2Fwhys%2Flp%2FIWT5L1lp.jsp&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://archive.today/20120707094214/http://concise.britannica.com/ebc/article-9370763/luxury-tax">"Luxury tax — Britannica Online Encyclopedia"</a>. Concise.britannica.com. Archived from <a rel="nofollow" class="external text" href="http://concise.britannica.com/ebc/article-9370763/luxury-tax">the original</a> on 7 July 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">27 March</span> 2009</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Luxury+tax+%E2%80%94+Britannica+Online+Encyclopedia&rft.pub=Concise.britannica.com&rft_id=http%3A%2F%2Fconcise.britannica.com%2Febc%2Farticle-9370763%2Fluxury-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFSchaefer1969" class="citation journal cs1">Schaefer, Jeffrey M. (1 January 1969). 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B. (1977). "Optimal Taxation and the Direct Versus Indirect Tax Controversy". <i>Can. J. Econ</i>. <b>590</b>: 592.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Can.+J.+Econ.&rft.atitle=Optimal+Taxation+and+the+Direct+Versus+Indirect+Tax+Controversy&rft.volume=590&rft.pages=592&rft.date=1977&rft.aulast=Atkinson&rft.aufirst=A.+B.&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><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.archive.org/web/20130622031929/http://www.investorguide.com/article/11164/the-difference-between-direct-tax-and-indirect-tax-igu/">"What is Difference Between Direct and Indirect Tax?"</a>. Investor Guide. Archived from <a rel="nofollow" class="external text" href="http://www.investorguide.com/igu-article-1138-tax-basics-what-is-difference-between-direct-and-indirect-tax.html">the original</a> on 22 June 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">28 October</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=What+is+Difference+Between+Direct+and+Indirect+Tax%3F&rft.pub=Investor+Guide&rft_id=http%3A%2F%2Fwww.investorguide.com%2Figu-article-1138-tax-basics-what-is-difference-between-direct-and-indirect-tax.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><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.archive.org/web/20121008032841/http://www.ncsu.edu/project/calscommblogs/economic/archives/2007/05/the_difference.html">"Taxes versus fees"</a>. Ncsu.edu. 2 May 2007. Archived from <a rel="nofollow" class="external text" href="http://www.ncsu.edu/project/calscommblogs/economic/archives/2007/05/the_difference.html">the original</a> on 8 October 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Taxes+versus+fees&rft.pub=Ncsu.edu&rft.date=2007-05-02&rft_id=http%3A%2F%2Fwww.ncsu.edu%2Fproject%2Fcalscommblogs%2Feconomic%2Farchives%2F2007%2F05%2Fthe_difference.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text">Some economists<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Words_to_watch#Unsupported_attributions" title="Wikipedia:Manual of Style/Words to watch"><span title="The material near this tag possibly uses too-vague attribution or weasel words. (September 2010)">who?</span></a></i>]</sup> hold that the inflation tax affects the lower and middle classes more than the rich, as they hold a larger fraction of their income in cash, they are much less likely to receive the newly created monies before the market has adjusted with inflated prices, and more often have fixed incomes, <a href="/wiki/Wages" class="mw-redirect" title="Wages">wages</a> or <a href="/wiki/Pensions" class="mw-redirect" title="Pensions">pensions</a>. Some argue that inflation is a <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a> <a href="/wiki/Consumption_tax" title="Consumption tax">consumption tax</a>. Also see Andrés Erosa and Gustavo Ventura, "<a rel="nofollow" class="external text" href="http://www.ssc.uwo.ca/economics/econref/workingpapers/researchreports/wp2000/wp2000_1.pdf">On inflation as a regressive consumption tax</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080910064531/http://www.ssc.uwo.ca/economics/econref/workingpapers/researchreports/wp2000/wp2000_1.pdf">Archived</a> 10 September 2008 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>". Some<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Words_to_watch#Unsupported_attributions" title="Wikipedia:Manual of Style/Words to watch"><span title="The material near this tag possibly uses too-vague attribution or weasel words. (June 2011)">who?</span></a></i>]</sup> claim there are systemic effects of an expansionary monetary policy, which are also definitively taxing, imposing a financial charge on some as a result of the policy. Because the effects of monetary expansion or <a href="/wiki/Counterfeiting" class="mw-redirect" title="Counterfeiting">counterfeiting</a> are never uniform over an entire economy, the policy influences capital transfers in the market, creating <a href="/wiki/Economic_bubbles" class="mw-redirect" title="Economic bubbles">economic bubbles</a> where the new monies are first introduced. Economic bubbles increase market instability and therefore increase investment risk, creating the conditions common to a <a href="/wiki/Recession" title="Recession">recession</a>. This particular tax can be understood to be levied on future generations that would have benefited from economic growth, and it has a 100% transfer cost (so long as people are not acting against their interests, increased uncertainty benefits, no-one). One example of a strong supporter of this tax was the former <a href="/wiki/Federal_Reserve" title="Federal Reserve">Federal Reserve</a> chair <a href="/wiki/Beardsley_Ruml" title="Beardsley Ruml">Beardsley Ruml</a>.</span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"> See for example Reinhart, Carmen M. and Rogoff, Kenneth S., <i>This Time is Different</i>. Princeton and Oxford: Princeton University Press, 2008 (p. 143), <a rel="nofollow" class="external text" href="https://www.imf.org/external/np/seminars/eng/2011/res2/pdf/crbs.pdf">The Liquidation of Government Debt, Reinhart, Carmen M. & Sbrancia, M. Belen, p. 19</a>, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFGiovanninide_Melo1993" class="citation journal cs1">Giovannini, Alberto; de Melo, Martha (1993). "Government Revenue from Financial Repression". <i>The American Economic Review</i>. <b>83</b> (4): <span class="nowrap">953–</span>963.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+American+Economic+Review&rft.atitle=Government+Revenue+from+Financial+Repression&rft.volume=83&rft.issue=4&rft.pages=%3Cspan+class%3D%22nowrap%22%3E953-%3C%2Fspan%3E963&rft.date=1993&rft.aulast=Giovannini&rft.aufirst=Alberto&rft.au=de+Melo%2C+Martha&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-burg-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-burg_36-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFDavid_F._Burg2004" class="citation book cs1">David F. Burg (2004). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=T91k6HAODzAC&pg=PP1"><i>A World History of Tax Rebellions</i></a>. Taylor & Francis. pp. <span class="nowrap">vi–</span>viii. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780415924986" title="Special:BookSources/9780415924986"><bdi>9780415924986</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=A+World+History+of+Tax+Rebellions&rft.pages=%3Cspan+class%3D%22nowrap%22%3Evi-%3C%2Fspan%3Eviii&rft.pub=Taylor+%26+Francis&rft.date=2004&rft.isbn=9780415924986&rft.au=David+F.+Burg&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DT91k6HAODzAC%26pg%3DPP1&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text">Olmert, Michael (1996). <i>Milton's Teeth and Ovid's Umbrella: Curiouser & Curiouser Adventures in History</i>, p. 41. Simon & Schuster, New York. <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/0-684-80164-7" title="Special:BookSources/0-684-80164-7">0-684-80164-7</a>.</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFPrasad2020" class="citation book cs1">Prasad, R. U. S. (6 October 2020). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=EpTaDwAAQBAJ&q=atharvaveda+palagala&pg=PA108"><i>The Rig-Vedic and Post-Rig-Vedic Polity (1500 BCE-500 BCE)</i></a>. Vernon Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-64889-001-7" title="Special:BookSources/978-1-64889-001-7"><bdi>978-1-64889-001-7</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+Rig-Vedic+and+Post-Rig-Vedic+Polity+%281500+BCE-500+BCE%29&rft.pub=Vernon+Press&rft.date=2020-10-06&rft.isbn=978-1-64889-001-7&rft.aulast=Prasad&rft.aufirst=R.+U.+S.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DEpTaDwAAQBAJ%26q%3Datharvaveda%2Bpalagala%26pg%3DPA108&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation journal cs1"><a rel="nofollow" class="external text" href="https://www.nature.com/articles/d41586-020-02630-9">"Ancient tax collectors amassed a fortune – until it went up in smoke"</a>. <i>Nature</i>. <b>585</b> (7826): 485. 14 September 2020. <a href="/wiki/Bibcode_(identifier)" class="mw-redirect" title="Bibcode (identifier)">Bibcode</a>:<a rel="nofollow" class="external text" href="https://ui.adsabs.harvard.edu/abs/2020Natur.585Q.485.">2020Natur.585Q.485.</a>. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1038%2Fd41586-020-02630-9">10.1038/d41586-020-02630-9</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:221720764">221720764</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Nature&rft.atitle=Ancient+tax+collectors+amassed+a+fortune+%E2%80%93+until+it+went+up+in+smoke&rft.volume=585&rft.issue=7826&rft.pages=485&rft.date=2020-09-14&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A221720764%23id-name%3DS2CID&rft_id=info%3Adoi%2F10.1038%2Fd41586-020-02630-9&rft_id=info%3Abibcode%2F2020Natur.585Q.485.&rft_id=https%3A%2F%2Fwww.nature.com%2Farticles%2Fd41586-020-02630-9&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><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.1902encyclopedia.com/D/DAR/darius-i-the-great.html">"Darius I (Darius the Great), King of Persia (from 521 BC)"</a>. 1902encyclopedia.com<span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Darius+I+%28Darius+the+Great%29%2C+King+of+Persia+%28from+521+BC%29&rft.pub=1902encyclopedia.com&rft_id=http%3A%2F%2Fwww.1902encyclopedia.com%2FD%2FDAR%2Fdarius-i-the-great.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text"><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.historyworld.net/wrldhis/PlainTextHistories.asp?historyid=aa65">"History of Iran (Persia)"</a>. Historyworld.net<span class="reference-accessdate">. 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Dyck – p. 96 – Brill, 1998</span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFBritish_Museum" class="citation web cs1">British Museum. <a rel="nofollow" class="external text" href="https://www.bbc.co.uk/ahistoryoftheworld/about/transcripts/episode33//">"History of the World in 100 Objects:Rosetta Stone"</a>. BBC.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=History+of+the+World+in+100+Objects%3ARosetta+Stone&rft.pub=BBC&rft.au=British+Museum&rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fahistoryoftheworld%2Fabout%2Ftranscripts%2Fepisode33%2F%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><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.unrv.com/economy/roman-taxes.php#google_vignette">"Roman Taxes – Taxation in the Roman Empire | UNRV"</a>. <i>unrv.com</i><span class="reference-accessdate">. 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EPS PEAKS.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Economics+Topic+Guide+Taxation+and+Revenue&rft.pub=EPS+PEAKS&rft.date=2013&rft.au=Hazel+Granger&rft_id=http%3A%2F%2Fpartnerplatform.org%2F%3Fc158bbx3&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text">Africa Economic Outlook 2010, Part 2: Public Resource Mobilisation and Aid in Africa, AfDB/OECD (2010)</span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text">According to IMF data for 2010, from Revenue Data for IMF Member Countries, as of 2011, (unpublished)</span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text">IMF FAD (2011), Revenue Mobilization in Developing Countries</span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text">IMF WP/05/112, Tax Revenue and (or?) Trade Liberalization, Thomas Baunsgaard and Michael Keen</span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text">"Doing Business 2013", World Bank/IFC (2013)</span> </li> <li id="cite_note-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform-72"><span class="mw-cite-backlink">^ <a href="#cite_ref-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform_72-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Revenue_Mobilisation_in_Sub_Saharan_Africa_Challenges_from_Globalisation_I_Trade_Reform_72-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFKeenMansour2010" class="citation journal cs1">Keen; Mansour (2010). "Revenue Mobilisation in Sub-Saharan Africa: Challenges from Globalisation I – Trade Reform". <i>Development Policy Review</i>. <b>28</b> (5): <span class="nowrap">553–</span>71. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1111%2Fj.1467-7679.2010.00498.x">10.1111/j.1467-7679.2010.00498.x</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:153915109">153915109</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Development+Policy+Review&rft.atitle=Revenue+Mobilisation+in+Sub-Saharan+Africa%3A+Challenges+from+Globalisation+I+%E2%80%93+Trade+Reform&rft.volume=28&rft.issue=5&rft.pages=%3Cspan+class%3D%22nowrap%22%3E553-%3C%2Fspan%3E71&rft.date=2010&rft_id=info%3Adoi%2F10.1111%2Fj.1467-7679.2010.00498.x&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A153915109%23id-name%3DS2CID&rft.au=Keen&rft.au=Mansour&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-73"><span class="mw-cite-backlink"><b><a href="#cite_ref-73">^</a></b></span> <span class="reference-text">See for example Paul Collier (2010), The Political Economy of Natural Resources, social research Vol 77: No 4: Winter 2010.</span> </li> <li id="cite_note-74"><span class="mw-cite-backlink"><b><a href="#cite_ref-74">^</a></b></span> <span class="reference-text">Schneider, Buehn, and Montenegro (2010), Shadow Economies all over the World: New Estimates for 162 Countries from 1999 to 2007.</span> </li> <li id="cite_note-IMF_2011-75"><span class="mw-cite-backlink">^ <a href="#cite_ref-IMF_2011_75-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-IMF_2011_75-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-IMF_2011_75-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">IMF, 2011, Revenue Mobilization in Developing Countries, Fiscal Affairs Department</span> </li> <li id="cite_note-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-76">^</a></b></span> <span class="reference-text">See Section 3 'International Taxation' e.g. Torvik, 2009 in Commission on Capital Flight from Developing Countries, 2009: Tax Havens and Development</span> </li> <li id="cite_note-77"><span class="mw-cite-backlink"><b><a href="#cite_ref-77">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external autonumber" href="https://www.export.gov/article?id=Armenia-information-technology">[1]</a>, Armenia – Information Technology</span> </li> <li id="cite_note-78"><span class="mw-cite-backlink"><b><a href="#cite_ref-78">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external autonumber" href="https://futurearmenian.com/wp-content/uploads/2021/08/Armenian-ICT-Sector-State-Of-The-Industry-Report.pdf">[2]</a>, Armenian ICT Sector State of the Industry Report</span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text">'Doing Business 2013', World Bank/IFC 2013</span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text">Paying Taxes 2013: Total tax rate is a composite measure including corporate income tax, employment taxes, social contributions, indirect taxes, property taxes, and smaller taxes e.g. environmental tax.</span> </li> <li id="cite_note-81"><span class="mw-cite-backlink"><b><a href="#cite_ref-81">^</a></b></span> <span class="reference-text">IMF Working Paper 108/12 (2012), Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants</span> </li> <li id="cite_note-82"><span class="mw-cite-backlink"><b><a href="#cite_ref-82">^</a></b></span> <span class="reference-text">African Economic Outlook (2010)</span> </li> <li id="cite_note-83"><span class="mw-cite-backlink"><b><a href="#cite_ref-83">^</a></b></span> <span class="reference-text">IMF Revenue Data, 2011: Total Tax Revenue as a percentage of GDP</span> </li> <li id="cite_note-Smith-84"><span class="mw-cite-backlink"><b><a href="#cite_ref-Smith_84-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFSmith1776" class="citation web cs1">Smith, Adam (1776). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131020042323/http://www2.hn.psu.edu/faculty/jmanis/adam-smith/Wealth-Nations.pdf">"An Inquiry into the Nature and Causes of The Wealth of Nations"</a> <span class="cs1-format">(PDF)</span>. <i>Penn State Electronic Classics Series</i> (published 2005). p. 704. 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Academic Search Premier, EBSCOhost.</span> </li> <li id="cite_note-94"><span class="mw-cite-backlink"><b><a href="#cite_ref-94">^</a></b></span> <span class="reference-text">For an overview of the classical liberal perspective on taxation see <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.archive.org/web/20091205185557/http://www.irefeurope.org/en/content/tax-and-justice">"Tax and Justice"</a>. <i>IREF</i>. 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The Principle of Methodological Individualism</a> by Ludwig von Mises</span> </li> <li id="cite_note-97"><span class="mw-cite-backlink"><b><a href="#cite_ref-97">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFSpencer_Heath_MacCallum2007" class="citation web cs1">Spencer Heath MacCallum (12 September 2007). <a rel="nofollow" class="external text" href="https://www.mises.org/story/2701">"The Rule of Law Without the State"</a>. <a href="/wiki/Ludwig_Von_Mises_Institute" class="mw-redirect" title="Ludwig Von Mises Institute">Ludwig Von Mises Institute</a><span class="reference-accessdate">. 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Retrieved <span class="nowrap">3 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Do+Earmarks+Increase+Giving+to+Government%3F&rft.pub=Cbees.utdallas.edu&rft_id=http%3A%2F%2Fcbees.utdallas.edu%2Fpapers%2Fgtg2.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-106"><span class="mw-cite-backlink"><b><a href="#cite_ref-106">^</a></b></span> <span class="reference-text"><a href="/wiki/Adam_Smith" title="Adam Smith">Adam Smith</a>, <a href="/wiki/The_Wealth_of_Nations" title="The Wealth of Nations">The Wealth of Nations</a> <a href="https://en.wikisource.org/wiki/The_Wealth_of_Nations/Book_V/Chapter_2" class="extiw" title="s:The Wealth of Nations/Book V/Chapter 2">Book V, Chapter 2</a>, Part 2, Article I: Taxes upon the Rent of Houses</span> </li> <li id="cite_note-107"><span class="mw-cite-backlink"><b><a href="#cite_ref-107">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFMcCluskeyFranzsen2005" class="citation book cs1">McCluskey, William J.; Franzsen, Riël C. 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Ashgate Publishing, Ltd. p. 4. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7546-1490-6" title="Special:BookSources/978-0-7546-1490-6"><bdi>978-0-7546-1490-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Land+Value+Taxation%3A+An+Applied+Analysis&rft.pages=4&rft.pub=Ashgate+Publishing%2C+Ltd.&rft.date=2005&rft.isbn=978-0-7546-1490-6&rft.aulast=McCluskey&rft.aufirst=William+J.&rft.au=Franzsen%2C+Ri%C3%ABl+C.+D.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DjkogP2U4k0AC%26pg%3DPA73&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-108"><span class="mw-cite-backlink"><b><a href="#cite_ref-108">^</a></b></span> <span class="reference-text"><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.archive.org/web/20150329223758/http://www.cooperativeindividualism.org/friedman-milton_interview-1978.html">"Milton Friedman Interviewed -- 1978"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.cooperativeindividualism.org/friedman-milton_interview-1978.html">the original</a> on 29 March 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">29 March</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Milton+Friedman+Interviewed+--+1978&rft_id=http%3A%2F%2Fwww.cooperativeindividualism.org%2Ffriedman-milton_interview-1978.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-McCluskey_and_Franzsen-109"><span class="mw-cite-backlink"><b><a href="#cite_ref-McCluskey_and_Franzsen_109-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFWilliam_J._McCluskeyRiël_C._D._Franzsen2005" class="citation book cs1">William J. McCluskey; Riël C. D. Franzsen (2005). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=jkogP2U4k0AC&pg=PA73"><i>Land Value Taxation: An Applied Analysis</i></a>. Ashgate. p. 73. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-7546-1490-6" title="Special:BookSources/978-0-7546-1490-6"><bdi>978-0-7546-1490-6</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Land+Value+Taxation%3A+An+Applied+Analysis&rft.pages=73&rft.pub=Ashgate&rft.date=2005&rft.isbn=978-0-7546-1490-6&rft.au=William+J.+McCluskey&rft.au=Ri%C3%ABl+C.+D.+Franzsen&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DjkogP2U4k0AC%26pg%3DPA73&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-pnp-110"><span class="mw-cite-backlink">^ <a href="#cite_ref-pnp_110-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-pnp_110-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-pnp_110-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFGeorge1879" class="citation book cs1">George, Henry (1879). <i>Progress and Poverty: An Inquiry into the Cause of Industrial Depressions and of Increase of Want with Increase of Wealth</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Progress+and+Poverty%3A+An+Inquiry+into+the+Cause+of+Industrial+Depressions+and+of+Increase+of+Want+with+Increase+of+Wealth&rft.date=1879&rft.aulast=George&rft.aufirst=Henry&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-111"><span class="mw-cite-backlink"><b><a href="#cite_ref-111">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFGeorge1886" class="citation book cs1">George, Henry (1886). <a rel="nofollow" class="external text" href="https://archive.org/details/in.ernet.dli.2015.514177"><i>Protection or Free Trade</i></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Protection+or+Free+Trade&rft.date=1886&rft.aulast=George&rft.aufirst=Henry&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fin.ernet.dli.2015.514177&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-112"><span class="mw-cite-backlink"><b><a href="#cite_ref-112">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFArnottJoseph_E._Stiglitz1979" class="citation journal cs1">Arnott, Richard J.; Joseph E. 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Archived from <a rel="nofollow" class="external text" href="http://www.landvaluetax.org/what-is-lvt/">the original</a> on 26 March 2015<span class="reference-accessdate">. Retrieved <span class="nowrap">29 March</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=landvaluetax.org&rft.atitle=What+is+LVT%3F&rft_id=http%3A%2F%2Fwww.landvaluetax.org%2Fwhat-is-lvt%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-115"><span class="mw-cite-backlink"><b><a href="#cite_ref-115">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFKerr2015" class="citation journal cs1">Kerr, Gavin (10 March 2015). "<span class="cs1-kern-left"></span>'Predistribution', property-owning democracy and land value taxation'<span class="cs1-kern-right"></span>". <i>Politics, Philosophy and Economics</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Politics%2C+Philosophy+and+Economics&rft.atitle=%27Predistribution%27%2C+property-owning+democracy+and+land+value+taxation%27&rft.date=2015-03-10&rft.aulast=Kerr&rft.aufirst=Gavin&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-116"><span class="mw-cite-backlink"><b><a href="#cite_ref-116">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFDavies" class="citation web cs1">Davies, Lindy. <a rel="nofollow" class="external text" href="http://www.politicaleconomy.org/leftout.htm">"The Science of Political Economy: What George "Left Out"<span class="cs1-kern-right"></span>"</a>. <i>politicaleconomy.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">16 June</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=politicaleconomy.org&rft.atitle=The+Science+of+Political+Economy%3A+What+George+%22Left+Out%22&rft.aulast=Davies&rft.aufirst=Lindy&rft_id=http%3A%2F%2Fwww.politicaleconomy.org%2Fleftout.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-117"><span class="mw-cite-backlink"><b><a href="#cite_ref-117">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFBatt" class="citation web cs1">Batt, H. William. <a rel="nofollow" class="external text" href="http://www.wealthandwant.com/docs/Batt_GEE.html">"The Compatibility of Georgist Economics and Ecological Economics"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">9 June</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Compatibility+of+Georgist+Economics+and+Ecological+Economics&rft.aulast=Batt&rft.aufirst=H.+William&rft_id=http%3A%2F%2Fwww.wealthandwant.com%2Fdocs%2FBatt_GEE.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-118"><span class="mw-cite-backlink"><b><a href="#cite_ref-118">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFFullerton2008" class="citation book cs1">Fullerton, Don (2008). <a rel="nofollow" class="external text" href="http://www.dictionaryofeconomics.com/article?id=pde2008_L000015"><i>Laffer curve</i></a>. The New Palgrave Dictionary of Economics, Second Edition. Palgrave Macmillan<span class="reference-accessdate">. Retrieved <span class="nowrap">5 July</span> 2011</span>. <q>The mid-range for this elasticity is around 0.4, with a revenue peak around 70 percent.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Laffer+curve&rft.series=The+New+Palgrave+Dictionary+of+Economics%2C+Second+Edition&rft.pub=Palgrave+Macmillan&rft.date=2008&rft.aulast=Fullerton&rft.aufirst=Don&rft_id=http%3A%2F%2Fwww.dictionaryofeconomics.com%2Farticle%3Fid%3Dpde2008_L000015&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> <li id="cite_note-119"><span class="mw-cite-backlink"><b><a href="#cite_ref-119">^</a></b></span> <span class="reference-text"><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.archive.org/web/20130122183637/http://wordsofliberty.net/">"Libertarian & Conservative News"</a>. Words of Liberty. Archived from <a rel="nofollow" class="external text" href="http://wordsofliberty.net">the original</a> on 22 January 2013<span class="reference-accessdate">. Retrieved <span class="nowrap">22 January</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Libertarian+%26+Conservative+News&rft.pub=Words+of+Liberty&rft_id=http%3A%2F%2Fwordsofliberty.net&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=63" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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 0;text-align:center}@media(min-width:500px){.mw-parser-output .side-box-flex{display:flex;align-items:center}.mw-parser-output .side-box-text{flex:1;min-width:0}}@media(min-width:720px){.mw-parser-output .side-box{width:238px}.mw-parser-output .side-box-right{clear:right;float:right;margin-left:1em}.mw-parser-output .side-box-left{margin-right:1em}}</style><div class="side-box metadata side-box-right"><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style> <div class="side-box-abovebelow"> <a href="/wiki/Wikipedia:The_Wikipedia_Library" title="Wikipedia:The Wikipedia Library">Library resources</a> about <br /> <b>Tax</b> <hr /></div> <div class="side-box-flex"> <div class="side-box-text plainlist"><ul><li><a class="external text" href="https://ftl.toolforge.org/cgi-bin/ftl?st=wp&su=Tax">Resources in your library</a></li> </ul></div></div> </div> <ul><li><a rel="nofollow" class="external text" href="https://www.bbc.com/capital/story/20150216-my-taxes-go-where?ocid=global_bbccom_email_19022015_capital">My taxes go where? How countries spend your money</a> (17 February 2015), <a href="/wiki/BBC" title="BBC">BBC</a></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFMinarik2008" class="citation encyclopaedia cs1">Minarik, Joseph J. (2008). <a rel="nofollow" class="external text" href="http://www.econlib.org/library/Enc/Taxation.html">"Taxation"</a>. In <a href="/wiki/David_R._Henderson" title="David R. Henderson">David R. Henderson</a> (ed.). <i><a href="/wiki/Concise_Encyclopedia_of_Economics" class="mw-redirect" title="Concise Encyclopedia of Economics">Concise Encyclopedia of Economics</a></i> (2nd ed.). <a href="/wiki/Library_of_Economics_and_Liberty" class="mw-redirect" title="Library of Economics and Liberty">Library of Economics and Liberty</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0865976658" title="Special:BookSources/978-0865976658"><bdi>978-0865976658</bdi></a>. <a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/oclc/237794267">237794267</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Taxation&rft.btitle=Concise+Encyclopedia+of+Economics&rft.edition=2nd&rft.pub=Library+of+Economics+and+Liberty&rft.date=2008&rft_id=info%3Aoclcnum%2F237794267&rft.isbn=978-0865976658&rft.aulast=Minarik&rft.aufirst=Joseph+J.&rft_id=http%3A%2F%2Fwww.econlib.org%2Flibrary%2FEnc%2FTaxation.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATax" class="Z3988"></span></li> <li>Genschel, Philipp; Seelkopf, Laura, eds. (2022). <i><a rel="nofollow" class="external text" href="https://oxford.universitypressscholarship.com/view/10.1093/oso/9780192897572.001.0001/oso-9780192897572?">Global Taxation: How Modern Taxes Conquered the World</a></i>. Oxford University Press.</li> <li>Seelkopf, L., Bubek, M., Eihmanis, E. <i>et al.</i> <a href="//doi.org/10.1007/s11558-019-09359-9" class="extiw" title="doi:10.1007/s11558-019-09359-9">The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide</a>. <i>Rev Int Organ</i> (2019).</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Tax&action=edit&section=64" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1235681985" /><style data-mw-deduplicate="TemplateStyles:r1250146164">.mw-parser-output .sister-box .side-box-abovebelow{padding:0.75em 0;text-align:center}.mw-parser-output .sister-box .side-box-abovebelow>b{display:block}.mw-parser-output .sister-box .side-box-text>ul{border-top:1px solid #aaa;padding:0.75em 0;width:217px;margin:0 auto}.mw-parser-output .sister-box .side-box-text>ul>li{min-height:31px}.mw-parser-output .sister-logo{display:inline-block;width:31px;line-height:31px;vertical-align:middle;text-align:center}.mw-parser-output .sister-link{display:inline-block;margin-left:4px;width:182px;vertical-align:middle}@media print{body.ns-0 .mw-parser-output .sistersitebox{display:none!important}}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-v2.svg"]{background-color:white}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sistersitebox img[src*="Wiktionary-logo-v2.svg"]{background-color:white}}</style><div role="navigation" aria-labelledby="sister-projects" class="side-box metadata side-box-right sister-box sistersitebox plainlinks"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409" /> <div class="side-box-abovebelow"> <b>Tax</b> at Wikipedia's <a href="/wiki/Wikipedia:Wikimedia_sister_projects" title="Wikipedia:Wikimedia sister projects"><span id="sister-projects">sister projects</span></a></div> <div class="side-box-flex"> <div class="side-box-text plainlist"><ul><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/27px-Wiktionary-logo-v2.svg.png" decoding="async" width="27" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/41px-Wiktionary-logo-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/54px-Wiktionary-logo-v2.svg.png 2x" data-file-width="391" data-file-height="391" /></span></span></span><span class="sister-link"><a href="https://en.wiktionary.org/wiki/Special:Search/Tax" class="extiw" title="wikt:Special:Search/Tax">Definitions</a> from Wiktionary</span></li><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/20px-Commons-logo.svg.png" decoding="async" width="20" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/30px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/40px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span></span><span class="sister-link"><a href="https://commons.wikimedia.org/wiki/Category:Taxes" class="extiw" title="c:Category:Taxes">Media</a> from Commons</span></li><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/2/24/Wikinews-logo.svg/27px-Wikinews-logo.svg.png" decoding="async" width="27" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/24/Wikinews-logo.svg/41px-Wikinews-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/24/Wikinews-logo.svg/54px-Wikinews-logo.svg.png 2x" data-file-width="759" data-file-height="415" /></span></span></span><span class="sister-link"><a href="https://en.wikinews.org/wiki/Special:Search/Tax" class="extiw" title="n:Special:Search/Tax">News</a> from Wikinews</span></li><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/23px-Wikiquote-logo.svg.png" decoding="async" width="23" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/35px-Wikiquote-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikiquote-logo.svg/46px-Wikiquote-logo.svg.png 2x" data-file-width="300" data-file-height="355" /></span></span></span><span class="sister-link"><a href="https://en.wikiquote.org/wiki/Taxation" class="extiw" title="q:Taxation">Quotations</a> from Wikiquote</span></li><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/26px-Wikisource-logo.svg.png" decoding="async" width="26" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/39px-Wikisource-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/51px-Wikisource-logo.svg.png 2x" data-file-width="410" data-file-height="430" /></span></span></span><span class="sister-link"><a href="https://en.wikisource.org/wiki/Special:Search/Tax" class="extiw" title="s:Special:Search/Tax">Texts</a> from Wikisource</span></li><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikibooks-logo.svg/27px-Wikibooks-logo.svg.png" decoding="async" width="27" height="27" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikibooks-logo.svg/41px-Wikibooks-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Wikibooks-logo.svg/54px-Wikibooks-logo.svg.png 2x" data-file-width="300" data-file-height="300" /></span></span></span><span class="sister-link"><a href="https://en.wikibooks.org/wiki/Special:Search/Tax" class="extiw" title="b:Special:Search/Tax">Textbooks</a> from Wikibooks</span></li><li><span class="sister-logo"><span class="mw-valign-middle" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Wikiversity_logo_2017.svg/27px-Wikiversity_logo_2017.svg.png" decoding="async" width="27" height="22" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Wikiversity_logo_2017.svg/41px-Wikiversity_logo_2017.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0b/Wikiversity_logo_2017.svg/54px-Wikiversity_logo_2017.svg.png 2x" data-file-width="626" data-file-height="512" /></span></span></span><span class="sister-link"><a href="https://en.wikiversity.org/wiki/Special:Search/Tax" class="extiw" title="v:Special:Search/Tax">Resources</a> from Wikiversity</span></li></ul></div></div> </div> <ul><li><a rel="nofollow" class="external text" href="http://tid.seelkopf.eu/">Tax introduction database – A dataset of the introduction of taxes in 220 countries, 1750–2018.</a></li> <li><a rel="nofollow" class="external text" href="http://stats.oecd.org/Index.aspx?DataSetCode=REV">OECD tax statistics</a></li> <li><a rel="nofollow" class="external text" href="https://www.wider.unu.edu/project/government-revenue-dataset">ICTD/UNU-WIDER, Government Revenue Dataset</a> compilation of tax data mainly from <a href="/wiki/OECD" title="OECD">OECD</a> and <a href="/wiki/International_Monetary_Fund" title="International Monetary Fund">IMF</a></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output 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ownership">Common</a></li> <li><a href="/wiki/Communal_land" title="Communal land">Communal</a></li> <li><a href="/wiki/Community_property" title="Community property">Community</a></li> <li><a href="/wiki/Crown_land" title="Crown land">Crown</a></li> <li><a href="/wiki/Customary_land" title="Customary land">Customary</a></li> <li><a href="/wiki/Cooperative" title="Cooperative">Cooperative</a></li> <li><a href="/wiki/Private_property" title="Private property">Private</a></li> <li><a href="/wiki/Public_property" title="Public property">Public</a></li> <li><a href="/wiki/Self-ownership" title="Self-ownership">Self</a></li> <li><a href="/wiki/Social_ownership" title="Social ownership">Social</a></li> <li><a href="/wiki/State_ownership" title="State ownership">State</a></li> <li><a href="/wiki/Unowned_property" title="Unowned property">Unowned</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">By nature</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Croft_(land)" title="Croft (land)">Croft</a></li> <li><a href="/wiki/Estate_in_land" title="Estate in land">Estate (landed)</a></li> <li><a href="/wiki/Intangible_property" title="Intangible property">Intangible</a></li> <li><a href="/wiki/Intellectual_property" title="Intellectual property">Intellectual</a> <ul><li><a href="/wiki/Indigenous_intellectual_property" title="Indigenous intellectual property">indigenous</a></li></ul></li> <li><a href="/wiki/Personal_property" title="Personal property">Personal</a></li> <li><a href="/wiki/Tangible_property" title="Tangible property">Tangible</a> <ul><li><a href="/wiki/Real_property" title="Real property">real</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Commons" title="Commons">Commons</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Common_land" title="Common land">Common land</a></li> <li><a href="/wiki/Common-pool_resource" title="Common-pool resource">Common-pool resource</a></li> <li><a href="/wiki/Digital_commons_(economics)" title="Digital commons (economics)">Digital</a></li> <li><a href="/wiki/Global_commons" title="Global commons">Global</a></li> <li><a href="/wiki/Information_commons" title="Information commons">Information</a></li> <li><a href="/wiki/Knowledge_commons" title="Knowledge commons">Knowledge</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Theory</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bundle_of_rights" title="Bundle of rights">Bundle of rights</a></li> <li><a href="/wiki/Commodity" title="Commodity">Commodity</a> <ul><li><a href="/wiki/Fictitious_commodities" title="Fictitious commodities">fictitious commodities</a></li></ul></li> <li><a href="/wiki/Common_good_(economics)" title="Common good (economics)">Common good (economics)</a></li> <li><a href="/wiki/Excludability" title="Excludability">Excludability</a></li> <li><a href="/wiki/First_possession_theory_of_property" title="First possession theory of property">First possession</a> <ul><li><a href="/wiki/Original_appropriation" title="Original appropriation">appropriation</a></li> <li><a href="/wiki/Homestead_principle" title="Homestead principle">homestead principle</a></li></ul></li> <li><a href="/wiki/Free-rider_problem" title="Free-rider problem">Free-rider problem</a></li> <li><a href="/wiki/Game_theory" title="Game theory">Game theory</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Gift_economy" title="Gift economy">Gift economy</a></li> <li><a href="/wiki/Labor_theory_of_property" title="Labor theory of property">Labor theory of property</a></li> <li><a href="/wiki/Law_of_rent" title="Law of rent">Law of rent</a> <ul><li><a href="/wiki/Rent-seeking" title="Rent-seeking">rent-seeking</a></li></ul></li> <li><a href="/wiki/Legal_plunder" class="mw-redirect" title="Legal plunder">Legal plunder</a></li> <li><a href="/wiki/Natural_rights_and_legal_rights" title="Natural rights and legal rights">Natural rights</a></li> <li><a href="/wiki/Ownership" title="Ownership">Ownership</a></li> <li><a href="/wiki/Property_rights_(economics)" title="Property rights (economics)">Property rights</a> <ul><li><a href="/wiki/Primogeniture" title="Primogeniture">primogeniture</a></li> <li><a href="/wiki/Usufruct" title="Usufruct">usufruct</a></li> <li><a href="/wiki/Women%27s_property_rights" title="Women's property rights">women's</a></li></ul></li> <li><a href="/wiki/Right_to_property" title="Right to property">Right to property</a></li> <li><a href="/wiki/Rivalry_(economics)" title="Rivalry (economics)">Rivalry</a></li> <li><a href="/wiki/Tragedy_of_the_commons" title="Tragedy of the commons">Tragedy of the commons</a> <ul><li><a href="/wiki/Tragedy_of_the_anticommons" title="Tragedy of the anticommons">anticommons</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Applications</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Acequia" title="Acequia"><i>Acequia</i> (watercourse)</a></li> <li><a href="/wiki/Ejido" title="Ejido"><i>Ejido</i> (agrarian land)</a></li> <li><a href="/wiki/Estate_(law)" title="Estate (law)">Estate</a> <ul><li><a href="/wiki/Estate_(law)" title="Estate (law)">legal</a></li> <li><a href="/wiki/Literary_estate" title="Literary estate">literary</a></li> <li><a href="/wiki/Real_estate" title="Real estate">real</a></li></ul></li> <li><a href="/wiki/List_of_types_of_formally_designated_forests" title="List of types of formally designated forests">Forest types</a></li> <li><i><a href="/wiki/Huerta" title="Huerta">Huerta</a></i></li> <li><a href="/wiki/Inheritance" title="Inheritance">Inheritance</a> <ul><li><a href="/wiki/Executor" title="Executor">executor</a></li></ul></li> <li><a href="/wiki/Land_tenure" title="Land tenure">Land tenure</a></li> <li><a href="/wiki/Property_law" title="Property law">Property law</a> <ul><li><a href="/wiki/Alienation_(property_law)" title="Alienation (property law)">alienation</a></li> <li><a href="/wiki/Easement" title="Easement">easement</a></li> <li><a href="/wiki/Restraint_on_alienation" title="Restraint on alienation">restraint on alienation</a></li> <li><a href="/wiki/Real_estate" title="Real estate">real estate</a></li> <li><a href="/wiki/Title_(property)" title="Title (property)">title</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Rights</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Air_rights" title="Air rights">Air</a></li> <li><a href="/wiki/Exclusive_economic_zone" title="Exclusive economic zone">Fishing</a></li> <li><a href="/wiki/The_Scheduled_Tribes_and_Other_Traditional_Forest_Dwellers_(Recognition_of_Forest_Rights)_Act,_2006" title="The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006">Forest-dwelling (India)</a></li> <li><a href="/wiki/Freedom_to_roam" title="Freedom to roam">Freedom to roam</a></li> <li><a href="/wiki/Grazing_rights" title="Grazing rights">Grazing</a> <ul><li><a href="/wiki/Pannage" title="Pannage">pannage</a></li></ul></li> <li><a href="/wiki/Hunting" title="Hunting">Hunting</a></li> <li><a href="/wiki/Land_law#Land_rights" title="Land law">Land</a> <ul><li><a href="/wiki/Aboriginal_title" title="Aboriginal title">aboriginal</a></li> <li><a href="/wiki/Indigenous_land_rights" title="Indigenous land rights">indigenous</a></li> <li><a href="/wiki/Squatting" title="Squatting">squatting</a></li></ul></li> <li><a href="/wiki/Littoral_rights" title="Littoral rights">Littoral</a></li> <li><a href="/wiki/Mineral_rights" title="Mineral rights">Mineral</a> <ul><li><i><a href="/wiki/Bergregal" title="Bergregal">Bergregal</a></i></li></ul></li> <li><a href="/wiki/Right_of_way_(transit)" class="mw-redirect" title="Right of way (transit)">Right of way (transit)</a></li> <li><a href="/wiki/Right_of_way_(property_access)" class="mw-redirect" title="Right of way (property access)">Right of way (property access)</a></li> <li><a href="/wiki/Water_right" title="Water right">Water</a> <ul><li><a href="/wiki/Prior-appropriation_water_rights" title="Prior-appropriation water rights">prior-appropriation</a></li> <li><a href="/wiki/Riparian_water_rights" title="Riparian water rights">riparian</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Accumulation_by_dispossession" title="Accumulation by dispossession">Disposession</a>/<br /><a href="/wiki/Redistribution_of_income_and_wealth" title="Redistribution of income and wealth">redistribution</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bioprospecting" title="Bioprospecting">Bioprospecting</a> <ul><li><a href="/wiki/Biopiracy" title="Biopiracy">biopiracy</a></li></ul></li> <li><a href="/wiki/Collectivization_in_the_Soviet_Union" title="Collectivization in the Soviet Union">Collectivization</a></li> <li><a href="/wiki/Eminent_domain" title="Eminent domain">Eminent domain</a></li> <li><a href="/wiki/Enclosure" title="Enclosure">Enclosure</a></li> <li><a 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