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class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">1.2.2</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Timeline_of_introduction_of_income_tax_by_country" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Timeline_of_introduction_of_income_tax_by_country"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Timeline of introduction of income tax by country</span> </div> </a> <ul id="toc-Timeline_of_introduction_of_income_tax_by_country-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Common_principles" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Common_principles"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Common principles</span> </div> </a> <button aria-controls="toc-Common_principles-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 Common principles subsection</span> </button> <ul id="toc-Common_principles-sublist" class="vector-toc-list"> <li id="toc-Taxpayers_and_rates" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taxpayers_and_rates"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Taxpayers and rates</span> </div> </a> <ul id="toc-Taxpayers_and_rates-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Residents_and_non-residents" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Residents_and_non-residents"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Residents and non-residents</span> </div> </a> <ul id="toc-Residents_and_non-residents-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Defining_income" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Defining_income"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Defining income</span> </div> </a> <ul id="toc-Defining_income-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deductions_allowed" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Deductions_allowed"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Deductions allowed</span> </div> </a> <ul id="toc-Deductions_allowed-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Business_profits" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Business_profits"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.5</span> <span>Business profits</span> </div> </a> <ul id="toc-Business_profits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Credits" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Credits"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.6</span> <span>Credits</span> </div> </a> <ul id="toc-Credits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Alternative_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Alternative_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.7</span> <span>Alternative taxes</span> </div> </a> <ul id="toc-Alternative_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Administration" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Administration"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.8</span> <span>Administration</span> </div> </a> <ul id="toc-Administration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-State,_provincial,_and_local" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#State,_provincial,_and_local"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.9</span> <span>State, provincial, and local</span> </div> </a> <ul id="toc-State,_provincial,_and_local-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Wage-based_taxes" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Wage-based_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.10</span> <span>Wage-based taxes</span> </div> </a> <ul id="toc-Wage-based_taxes-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Economic_and_policy_aspects" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Economic_and_policy_aspects"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Economic and policy aspects</span> </div> </a> <button aria-controls="toc-Economic_and_policy_aspects-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 and policy aspects subsection</span> </button> <ul id="toc-Economic_and_policy_aspects-sublist" class="vector-toc-list"> <li id="toc-Criticisms" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Criticisms"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Criticisms</span> </div> </a> <ul id="toc-Criticisms-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bracket_creep" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bracket_creep"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Bracket creep</span> </div> </a> <ul id="toc-Bracket_creep-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Types_of_income" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Types_of_income"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Types of income</span> </div> </a> <ul id="toc-Types_of_income-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Around_the_world" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Around_the_world"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Around the world</span> </div> </a> <ul id="toc-Around_the_world-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Transparency_and_public_disclosure" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Transparency_and_public_disclosure"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Transparency and public disclosure</span> </div> </a> <ul id="toc-Transparency_and_public_disclosure-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Explanatory_notes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Explanatory_notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Explanatory notes</span> </div> </a> <ul id="toc-Explanatory_notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <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-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</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 mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Income tax</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 69 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-69" 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">69 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/Inkomstebelasting" title="Inkomstebelasting – Afrikaans" lang="af" hreflang="af" data-title="Inkomstebelasting" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</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_%D8%A7%D9%84%D8%AF%D8%AE%D9%84" title="ضريبة الدخل – Arabic" lang="ar" hreflang="ar" data-title="ضريبة الدخل" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%86%E0%A6%AF%E0%A6%BC%E0%A6%95%E0%A7%B0" title="আয়কৰ – Assamese" lang="as" hreflang="as" data-title="আয়কৰ" 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_sobre_la_renta" title="Impuestu sobre la renta – Asturian" lang="ast" hreflang="ast" data-title="Impuestu sobre la renta" 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/G%C9%99lir_vergisi" title="Gəlir vergisi – Azerbaijani" lang="az" hreflang="az" data-title="Gəlir vergisi" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%86%E0%A6%AF%E0%A6%BC%E0%A6%95%E0%A6%B0" title="আয়কর – Bangla" lang="bn" hreflang="bn" data-title="আয়কর" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-ba mw-list-item"><a href="https://ba.wikipedia.org/wiki/%D0%9A%D0%B8%D0%BB%D0%B5%D0%BC_%D2%BB%D0%B0%D0%BB%D1%8B%D0%BC%D1%8B" title="Килем һалымы – Bashkir" lang="ba" hreflang="ba" data-title="Килем һалымы" 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%85%D0%BE%D0%B4%D0%BD%D1%8B_%D0%BF%D0%B0%D0%B4%D0%B0%D1%82%D0%B0%D0%BA" title="Падаходны падатак – Belarusian" lang="be" hreflang="be" data-title="Падаходны 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_%D0%BD%D0%B0_%D0%B4%D0%B0%D1%85%D0%BE%D0%B4" title="Падатак на даход – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Падатак на даход" 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_%D0%B2%D1%8A%D1%80%D1%85%D1%83_%D0%BE%D0%B1%D1%89%D0%B8%D1%8F_%D0%B4%D0%BE%D1%85%D0%BE%D0%B4" title="Данък върху общия доход – Bulgarian" lang="bg" hreflang="bg" data-title="Данък върху общия доход" 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_na_dohodak" title="Porez na dohodak – Bosnian" lang="bs" hreflang="bs" data-title="Porez na dohodak" data-language-autonym="Bosanski" data-language-local-name="Bosnian" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Impost_sobre_la_renda" title="Impost sobre la renda – Catalan" lang="ca" hreflang="ca" data-title="Impost sobre la renda" 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_z_p%C5%99%C3%ADjm%C5%AF" title="Daň z příjmů – Czech" lang="cs" hreflang="cs" data-title="Daň z příjmů" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-cy mw-list-item"><a href="https://cy.wikipedia.org/wiki/Treth_incwm" title="Treth incwm – Welsh" lang="cy" hreflang="cy" data-title="Treth incwm" 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/Indkomstskat" title="Indkomstskat – Danish" lang="da" hreflang="da" data-title="Indkomstskat" 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/Ertragsteuer" title="Ertragsteuer – German" lang="de" hreflang="de" data-title="Ertragsteuer" 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/Tulumaks" title="Tulumaks – Estonian" lang="et" hreflang="et" data-title="Tulumaks" 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%CF%8C%CF%81%CE%BF%CF%82_%CE%B5%CE%B9%CF%83%CE%BF%CE%B4%CE%AE%CE%BC%CE%B1%CF%84%CE%BF%CF%82" title="Φόρος εισοδήματος – Greek" lang="el" hreflang="el" data-title="Φόρος εισοδήματος" 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_sobre_la_renta" title="Impuesto sobre la renta – Spanish" lang="es" hreflang="es" data-title="Impuesto sobre la renta" 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/Enspezimposto" title="Enspezimposto – Esperanto" lang="eo" hreflang="eo" data-title="Enspezimposto" 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/Errenta-zerga" title="Errenta-zerga – Basque" lang="eu" hreflang="eu" data-title="Errenta-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_%D8%A8%D8%B1_%D8%AF%D8%B1%D8%A2%D9%85%D8%AF" title="مالیات بر درآمد – Persian" lang="fa" hreflang="fa" data-title="مالیات بر درآمد" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Imp%C3%B4t_sur_le_revenu" title="Impôt sur le revenu – French" lang="fr" hreflang="fr" data-title="Impôt sur le revenu" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-gl mw-list-item"><a href="https://gl.wikipedia.org/wiki/Imposto_sobre_a_renda" title="Imposto sobre a renda – Galician" lang="gl" hreflang="gl" data-title="Imposto sobre a renda" data-language-autonym="Galego" data-language-local-name="Galician" class="interlanguage-link-target"><span>Galego</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%86%8C%EB%93%9D%EC%84%B8" title="소득세 – Korean" lang="ko" hreflang="ko" data-title="소득세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B5%D5%AF%D5%A1%D5%B4%D5%BF%D5%A1%D5%B0%D5%A1%D6%80%D5%AF" title="Եկամտահարկ – Armenian" lang="hy" hreflang="hy" data-title="Եկամտահարկ" 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%86%E0%A4%AF%E0%A4%95%E0%A4%B0" title="आयकर – Hindi" lang="hi" hreflang="hi" data-title="आयकर" 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_na_dohodak" title="Porez na dohodak – Croatian" lang="hr" hreflang="hr" data-title="Porez na dohodak" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_penghasilan" title="Pajak penghasilan – Indonesian" lang="id" hreflang="id" data-title="Pajak penghasilan" 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-is mw-list-item"><a href="https://is.wikipedia.org/wiki/Tekjuskattur" title="Tekjuskattur – Icelandic" lang="is" hreflang="is" data-title="Tekjuskattur" 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_sul_reddito" title="Imposta sul reddito – Italian" lang="it" hreflang="it" data-title="Imposta sul reddito" 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_%D7%94%D7%9B%D7%A0%D7%A1%D7%94" title="מס הכנסה – Hebrew" lang="he" hreflang="he" data-title="מס הכנסה" data-language-autonym="עברית" data-language-local-name="Hebrew" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%86%E0%B2%A6%E0%B2%BE%E0%B2%AF_%E0%B2%A4%E0%B3%86%E0%B2%B0%E0%B2%BF%E0%B2%97%E0%B3%86" title="ಆದಾಯ ತೆರಿಗೆ – Kannada" lang="kn" hreflang="kn" data-title="ಆದಾಯ ತೆರಿಗೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%A1%E1%83%90%E1%83%A8%E1%83%94%E1%83%9B%E1%83%9D%E1%83%A1%E1%83%90%E1%83%95%E1%83%9A%E1%83%9D_%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="საშემოსავლო გადასახადი – Georgian" lang="ka" hreflang="ka" data-title="საშემოსავლო 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%D1%8F%D1%81%D0%B8_%D2%B1%D1%81%D1%82%D0%B0%D0%BD%D1%8B%D0%BC" title="Саяси ұстаным – Kazakh" lang="kk" hreflang="kk" data-title="Саяси ұстаным" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-lo mw-list-item"><a href="https://lo.wikipedia.org/wiki/%E0%BA%AD%E0%BA%B2%E0%BA%81%E0%BA%AD%E0%BA%99%E0%BA%A5%E0%BA%B2%E0%BA%8D%E0%BB%84%E0%BA%94%E0%BB%89" title="ອາກອນລາຍໄດ້ – Lao" lang="lo" hreflang="lo" data-title="ອາກອນລາຍໄດ້" 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_ex_reditibus" title="Tributum ex reditibus – Latin" lang="la" hreflang="la" data-title="Tributum ex reditibus" 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/Ien%C4%81kuma_nodoklis_Latvij%C4%81" title="Ienākuma nodoklis Latvijā – Latvian" lang="lv" hreflang="lv" data-title="Ienākuma nodoklis Latvijā" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Pajam%C5%B3_mokestis" title="Pajamų mokestis – Lithuanian" lang="lt" hreflang="lt" data-title="Pajamų mokestis" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%86%E0%B4%A6%E0%B4%BE%E0%B4%AF%E0%B4%A8%E0%B4%BF%E0%B4%95%E0%B5%81%E0%B4%A4%E0%B4%BF" title="ആദായനികുതി – Malayalam" lang="ml" hreflang="ml" data-title="ആദായനികുതി" 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%86%E0%A4%AF%E0%A4%95%E0%A4%B0" title="आयकर – Marathi" lang="mr" hreflang="mr" data-title="आयकर" data-language-autonym="मराठी" data-language-local-name="Marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Cukai_pendapatan" title="Cukai pendapatan – Malay" lang="ms" hreflang="ms" data-title="Cukai pendapatan" 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-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Inkomstenbelasting" title="Inkomstenbelasting – Dutch" lang="nl" hreflang="nl" data-title="Inkomstenbelasting" 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%86%E0%A4%AF%E0%A4%95%E0%A4%B0" title="आयकर – Nepali" lang="ne" hreflang="ne" data-title="आयकर" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E6%89%80%E5%BE%97%E7%A8%8E" title="所得税 – Japanese" lang="ja" hreflang="ja" data-title="所得税" 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-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Inntektsskatt" title="Inntektsskatt – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Inntektsskatt" 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-oc mw-list-item"><a href="https://oc.wikipedia.org/wiki/Imp%C3%B2st_sul_revengut" title="Impòst sul revengut – Occitan" lang="oc" hreflang="oc" data-title="Impòst sul revengut" 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/Daromad_solig%CA%BBi" title="Daromad soligʻi – Uzbek" lang="uz" hreflang="uz" data-title="Daromad soligʻi" 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%86%E0%A8%AE%E0%A8%A6%E0%A8%A8_%E0%A8%95%E0%A8%B0" title="ਆਮਦਨ ਕਰ – Punjabi" lang="pa" hreflang="pa" data-title="ਆਮਦਨ ਕਰ" data-language-autonym="ਪੰਜਾਬੀ" data-language-local-name="Punjabi" class="interlanguage-link-target"><span>ਪੰਜਾਬੀ</span></a></li><li class="interlanguage-link interwiki-km mw-list-item"><a href="https://km.wikipedia.org/wiki/%E1%9E%96%E1%9E%93%E1%9F%92%E1%9E%92%E1%9E%9B%E1%9E%BE%E1%9E%94%E1%9F%92%E1%9E%9A%E1%9E%B6%E1%9E%80%E1%9F%8B%E1%9E%85%E1%9F%86%E1%9E%8E%E1%9E%BC%E1%9E%9B" title="ពន្ធលើប្រាក់ចំណូល – Khmer" lang="km" hreflang="km" data-title="ពន្ធលើប្រាក់ចំណូល" data-language-autonym="ភាសាខ្មែរ" data-language-local-name="Khmer" class="interlanguage-link-target"><span>ភាសាខ្មែរ</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_dochodowy" title="Podatek dochodowy – Polish" lang="pl" hreflang="pl" data-title="Podatek dochodowy" 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_de_renda" title="Imposto de renda – Portuguese" lang="pt" hreflang="pt" data-title="Imposto de renda" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%BD%D1%8B%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3" title="Подоходный налог – Russian" lang="ru" hreflang="ru" data-title="Подоходный налог" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Income_tax" title="Income tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Income 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-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Dohodnina" title="Dohodnina – Slovenian" lang="sl" hreflang="sl" data-title="Dohodnina" data-language-autonym="Slovenščina" data-language-local-name="Slovenian" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/Porez_na_dohodak" title="Porez na dohodak – Serbian" lang="sr" hreflang="sr" data-title="Porez na dohodak" 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_na_dohodak" title="Porez na dohodak – Serbo-Croatian" lang="sh" hreflang="sh" data-title="Porez na dohodak" 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-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tulovero" title="Tulovero – Finnish" lang="fi" hreflang="fi" data-title="Tulovero" 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/Inkomstskatt" title="Inkomstskatt – Swedish" lang="sv" hreflang="sv" data-title="Inkomstskatt" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</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%AF%81%E0%AE%AE%E0%AE%BE%E0%AE%A9_%E0%AE%B5%E0%AE%B0%E0%AE%BF" title="வருமான வரி – Tamil" lang="ta" hreflang="ta" data-title="வருமான வரி" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-te mw-list-item"><a href="https://te.wikipedia.org/wiki/%E0%B0%86%E0%B0%A6%E0%B0%BE%E0%B0%AF%E0%B0%AA%E0%B1%81_%E0%B0%AA%E0%B0%A8%E0%B1%8D%E0%B0%A8%E0%B1%81" title="ఆదాయపు పన్ను – Telugu" lang="te" hreflang="te" data-title="ఆదాయపు పన్ను" data-language-autonym="తెలుగు" data-language-local-name="Telugu" class="interlanguage-link-target"><span>తెలుగు</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Gelir_vergisi" title="Gelir vergisi – Turkish" lang="tr" hreflang="tr" data-title="Gelir vergisi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</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_%D0%BD%D0%B0_%D0%B4%D0%BE%D1%85%D0%BE%D0%B4%D0%B8" title="Податок на доходи – Ukrainian" lang="uk" hreflang="uk" data-title="Податок на доходи" 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%AD%D8%B5%D9%88%D9%84_%D8%A2%D9%85%D8%AF%D9%86%DB%8C" title="محصول آمدنی – Urdu" lang="ur" hreflang="ur" data-title="محصول آمدنی" 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_thu_nh%E1%BA%ADp" title="Thuế thu nhập – Vietnamese" lang="vi" hreflang="vi" data-title="Thuế thu nhập" 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-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E6%89%80%E5%BE%97%E7%A8%8E" title="所得税 – Wu" lang="wuu" hreflang="wuu" data-title="所得税" 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%90%D7%99%D7%99%D7%A0%D7%A7%D7%95%D7%A0%D7%A4%D7%98_%D7%A9%D7%98%D7%99%D7%99%D7%A2%D7%A8" title="איינקונפט שטייער – Yiddish" lang="yi" hreflang="yi" data-title="איינקונפט 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/%E5%85%A5%E6%81%AF%E7%A8%85" title="入息稅 – Cantonese" lang="yue" hreflang="yue" data-title="入息稅" 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-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E6%89%80%E5%BE%97%E7%A8%85" title="所得稅 – Chinese" lang="zh" hreflang="zh" data-title="所得稅" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q179222#sitelinks-wikipedia" title="Edit interlanguage links" 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href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><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, 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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 href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a 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 class="mw-selflink selflink">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" 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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" class="mw-redirect" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" class="mw-redirect" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>An <b>income tax</b> is a <a href="/wiki/Tax" title="Tax">tax</a> imposed on individuals or entities (taxpayers) in respect of the <a href="/wiki/Income" title="Income">income</a> or profits earned by them (commonly called <a href="/wiki/Taxable_income" title="Taxable income">taxable income</a>). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income. </p><p>The tax rate may increase as taxable income increases (referred to as graduated or <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> rates). The tax imposed on companies is usually known as <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a> and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each additional unit of income increases (e.g., the first $10,000 of income taxed at 0%, the next $10,000 taxed at 1%, etc.). Most jurisdictions exempt local charitable organizations from tax. Income from investments may be taxed at different (generally lower) rates than other types of income. Credits of various sorts may be allowed that reduce tax. Some jurisdictions impose the higher of an income tax or a tax on an alternative base or measure of income. </p><p>Taxable income of taxpayers' resident in the jurisdiction is generally total income less income producing expenses and other deductions. Generally, only net gain from the sale of property, including goods held for sale, is included in income. The income of a corporation's shareholders usually includes distributions of profits from the corporation. Deductions typically include all income-producing or business expenses including an allowance for recovery of costs of business assets. Many jurisdictions allow notional deductions for individuals and may allow deduction of some personal expenses. Most jurisdictions either do not tax income earned outside the jurisdiction or allow a credit for taxes paid to other jurisdictions on such income. Nonresidents are taxed only on certain types of income from sources within the jurisdictions, with few exceptions. </p><p>Most jurisdictions require self-assessment of the tax and require payers of some types of income to withhold tax from those payments. Advance payments of tax by taxpayers may be required. Taxpayers not timely paying tax owed are generally subject to significant penalties, which may include jail-time for individuals. Taxable income of taxpayers resident in the jurisdiction is generally total income less income producing expenses and other deductions. Generally, only net gain from the sale of property, including goods held for sale, is included in income. The income of a corporation's shareholders usually includes distributions of profits from the corporation. Deductions typically include all income-producing or business expenses including an allowance for recovery of costs of business assets. Many jurisdictions allow notional deductions for individuals and may allow deduction of some personal expenses. Most jurisdictions either do not tax income earned outside the jurisdiction or allow a credit for taxes paid to other jurisdictions on such income. Nonresidents are taxed only on certain types of income from sources within the jurisdictions, with few exceptions. </p> <meta property="mw:PageProp/toc" /> <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=Income_tax&action=edit&section=1" 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:Top_marginal_income_tax_rate,_OWID.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Top_marginal_income_tax_rate%2C_OWID.svg/220px-Top_marginal_income_tax_rate%2C_OWID.svg.png" decoding="async" width="220" height="155" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Top_marginal_income_tax_rate%2C_OWID.svg/330px-Top_marginal_income_tax_rate%2C_OWID.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Top_marginal_income_tax_rate%2C_OWID.svg/440px-Top_marginal_income_tax_rate%2C_OWID.svg.png 2x" data-file-width="850" data-file-height="600" /></a><figcaption>Top marginal tax rate of the income tax (i.e. the maximum rate of taxation applied to the highest part of income)</figcaption></figure> <p>The concept of taxing income is a modern innovation and presupposes several things: a <a href="/wiki/Money" title="Money">money</a> <a href="/wiki/Economy" title="Economy">economy</a>, reasonably accurate <a href="/wiki/Financial_accountancy" class="mw-redirect" title="Financial accountancy">accounts</a>, a common understanding of receipts, expenses and <a href="/wiki/Profit_(accounting)" title="Profit (accounting)">profits</a>, and an orderly society with reliable records. </p><p>For most of the history of <a href="/wiki/Civilization" title="Civilization">civilization</a>, these preconditions did not exist, and taxes were based on other factors. Taxes on <a href="/wiki/Wealth" title="Wealth">wealth</a>, social position, and ownership of the <a href="/wiki/Means_of_production" title="Means of production">means of production</a> (typically <a href="/wiki/Real_property" title="Real property">land</a> and <a href="/wiki/Slaves" class="mw-redirect" title="Slaves">slaves</a>) were all common. Practices such as <a href="/wiki/Tithe" title="Tithe">tithing</a>, or an offering of <a href="/wiki/First_Fruits" title="First Fruits">first fruits</a>, existed from ancient times, and can be regarded as a precursor of the income tax, but they lacked precision and certainly were not based on a concept of net increase. </p> <div class="mw-heading mw-heading3"><h3 id="Early_examples">Early examples</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=2" title="Edit section: Early examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 9 CE, Emperor <a href="/wiki/Wang_Mang" title="Wang Mang">Wang Mang</a> of the <a href="/wiki/Xin_dynasty" title="Xin dynasty">Xin dynasty</a> (9 to 23 CE) established the first income <a href="/wiki/Taxation_in_premodern_China" title="Taxation in premodern China">tax</a> through a 10% tax of net earnings from wild herb and fruit collection, fishing, shepherding, and various nonagricultural activities and forms of trading.<sup id="cite_ref-:02_1-0" class="reference"><a href="#cite_note-:02-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference nowrap"><span title="Page: 97">: 97 </span></sup> People were obligated to report their taxes to the government and officials would audit these reports.<sup id="cite_ref-:02_1-1" class="reference"><a href="#cite_note-:02-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference nowrap"><span title="Page: 97">: 97 </span></sup> The penalty for evading this tax was one year of hard labor and confiscation of the entirety of a person's property.<sup id="cite_ref-:02_1-2" class="reference"><a href="#cite_note-:02-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference nowrap"><span title="Page: 97">: 97 </span></sup> Because it caused popular discontent, this income tax was abolished in 22 CE.<sup id="cite_ref-:02_1-3" class="reference"><a href="#cite_note-:02-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference nowrap"><span title="Page: 97">: 97 </span></sup> </p><p>In the early days of the <a href="/wiki/Roman_Republic" title="Roman Republic">Roman Republic</a>, public taxes consisted of modest assessments on owned wealth and property. The tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. The more a person had in property, the more tax they paid. Taxes were collected from individuals.<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> </p><p>One of the first recorded taxes on income was the <a href="/wiki/Saladin_tithe" title="Saladin tithe">Saladin tithe</a> introduced by <a href="/wiki/Henry_II_of_England" title="Henry II of England">Henry II</a> in 1188 to raise money for the <a href="/wiki/Third_Crusade" title="Third Crusade">Third Crusade</a>.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The tithe demanded that each layperson in <a href="/wiki/Kingdom_of_England" title="Kingdom of England">England and Wales</a> be taxed one tenth of their personal income and moveable property.<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> </p><p>In 1641, Portugal introduced a personal income tax called the <i>décima</i>.<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> </p> <div class="mw-heading mw-heading3"><h3 id="Modern_era">Modern era</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=3" title="Edit section: Modern era"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="United_Kingdom">United Kingdom</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=4" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></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">See also: <a href="/wiki/Taxation_in_the_United_Kingdom#Income_tax" title="Taxation in the United Kingdom">Taxation in the United Kingdom § Income tax</a>, and <a href="/wiki/Taxation_in_the_United_Kingdom#Modern_Rules" title="Taxation in the United Kingdom">Taxation in the United Kingdom § Modern Rules</a></div><figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_(BM_1868,0808.6811).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/18/The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg/200px-The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg" decoding="async" width="200" height="132" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/18/The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg/300px-The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/18/The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg/400px-The_stratagem_alias_the_French_bug-a-bo_or_Iohn_Bull_turn%27d_scrub_%28BM_1868%2C0808.6811%29.jpg 2x" data-file-width="1600" data-file-height="1054" /></a><figcaption><a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> introduced a progressive income tax in 1798.</figcaption></figure> <p>The inception date of the modern income tax is typically accepted as 1799,<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> at the suggestion of <a href="/wiki/Henry_Beeke" title="Henry Beeke">Henry Beeke</a>, the future <a href="/wiki/Dean_of_Bristol" title="Dean of Bristol">Dean of Bristol</a>.<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> This income tax was introduced into <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Great Britain</a> by <a href="/wiki/Prime_Minister" class="mw-redirect" title="Prime Minister">Prime Minister</a> <a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> in his budget of December 1798, to pay for weapons and equipment for the <a href="/wiki/French_Revolutionary_War" class="mw-redirect" title="French Revolutionary War">French Revolutionary War</a>.<sup id="cite_ref-:02_1-4" class="reference"><a href="#cite_note-:02-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup class="reference nowrap"><span title="Page: 97">: 97 </span></sup> Pitt's new graduated (progressive) income tax began at a levy of 2 <a href="/wiki/Old_pence" class="mw-redirect" title="Old pence">old pence</a> in the <a href="/wiki/Pound_Sterling" class="mw-redirect" title="Pound Sterling">pound</a> (<style data-mw-deduplicate="TemplateStyles:r1154941027">.mw-parser-output .frac{white-space:nowrap}.mw-parser-output .frac .num,.mw-parser-output .frac .den{font-size:80%;line-height:0;vertical-align:super}.mw-parser-output .frac .den{vertical-align:sub}.mw-parser-output .sr-only{border:0;clip:rect(0,0,0,0);clip-path:polygon(0px 0px,0px 0px,0px 0px);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}</style><span class="frac"><span class="num">1</span>⁄<span class="den">120</span></span>) on incomes over £60 (equivalent to £6,700 in 2023),<sup id="cite_ref-inflation-UK_8-0" class="reference"><a href="#cite_note-inflation-UK-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> and increased up to a maximum of 2 <a href="/wiki/Shilling" title="Shilling">shillings</a> in the pound (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million a year, but actual receipts for 1799 totalled only a little over £6 million.<sup id="cite_ref-first_9-0" class="reference"><a href="#cite_note-first-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>Pitt's income tax was levied from 1799 to 1802, when it was abolished by <a href="/wiki/Henry_Addington" title="Henry Addington">Henry Addington</a> during the <a href="/wiki/Peace_of_Amiens" class="mw-redirect" title="Peace of Amiens">Peace of Amiens</a>. Addington had taken over as <a href="/wiki/Prime_minister" title="Prime minister">prime minister</a> in 1801, after Pitt's resignation over <a href="/wiki/Catholic_Emancipation" class="mw-redirect" title="Catholic Emancipation">Catholic Emancipation</a>. The income tax was reintroduced by Addington in 1803 when hostilities with France recommenced, but it was again abolished in 1816, one year after the <a href="/wiki/Battle_of_Waterloo" title="Battle of Waterloo">Battle of Waterloo</a>. Opponents of the tax, who thought it should only be used to finance wars, wanted all records of the tax destroyed along with its repeal. Records were publicly burned by the <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a>, but copies were retained in the basement of the tax court.<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> <figure class="mw-default-size mw-halign-left" typeof="mw:File/Thumb"><a href="/wiki/File:Punch-_Income_Tax_1907.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/en/thumb/c/c0/Punch-_Income_Tax_1907.jpg/170px-Punch-_Income_Tax_1907.jpg" decoding="async" width="170" height="236" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/c/c0/Punch-_Income_Tax_1907.jpg/255px-Punch-_Income_Tax_1907.jpg 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/c/c0/Punch-_Income_Tax_1907.jpg/340px-Punch-_Income_Tax_1907.jpg 2x" data-file-width="648" data-file-height="900" /></a><figcaption><i><a href="/wiki/Punch_(magazine)" title="Punch (magazine)">Punch</a></i> cartoon (1907); illustrates the unpopularity amongst Punch readers of a proposed 1907 income tax by the Labour Party in the United Kingdom.</figcaption></figure> <p>In the <a href="/wiki/United_Kingdom_of_Great_Britain_and_Ireland" title="United Kingdom of Great Britain and Ireland">United Kingdom of Great Britain and Ireland</a>, income tax was reintroduced by <a href="/wiki/Robert_Peel" title="Robert Peel">Sir Robert Peel</a> by the <a href="/wiki/Income_Tax_Act_1842" title="Income Tax Act 1842">Income Tax Act 1842</a>. Peel, as a <a href="/wiki/Conservative_Party_(UK)" title="Conservative Party (UK)">Conservative</a>, had opposed income tax in the <a href="/wiki/1841_United_Kingdom_general_election" title="1841 United Kingdom general election">1841 general election</a>, but a growing budget deficit required a new source of funds. The new income tax, based on Addington's model, was imposed on incomes above £150 (equivalent to £19,487 in 2023).<sup id="cite_ref-inflation-UKGDP_11-0" class="reference"><a href="#cite_note-inflation-UKGDP-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> Although this measure was initially intended to be temporary, it soon became a fixture of the British taxation system. </p><p>A committee was formed in 1851 under <a href="/wiki/Joseph_Hume" title="Joseph Hume">Joseph Hume</a> to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, <a href="/wiki/William_Ewart_Gladstone" title="William Ewart Gladstone">William Gladstone</a>, <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a> from 1852, kept the progressive income tax, and extended it to cover the costs of the <a href="/wiki/Crimean_War" title="Crimean War">Crimean War</a>. By the 1860s, the progressive tax had become a grudgingly accepted element of the United Kingdom fiscal system.<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> </p> <div class="mw-heading mw-heading4"><h4 id="United_States">United States</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=5" title="Edit section: United States"><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/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History of taxation in the United States</a></div> <p>The <a href="/wiki/Union_(American_Civil_War)" title="Union (American Civil War)">US federal government</a> imposed the first personal income tax on <a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">August 5, 1861</a>, to help pay for its war effort in the <a href="/wiki/American_Civil_War" title="American Civil War">American Civil War</a> (3% of all incomes over US$800) (equivalent to $21,300 in 2023).<sup id="cite_ref-Stat_1861_13-0" class="reference"><a href="#cite_note-Stat_1861-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup><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><sup id="cite_ref-inflation-USGDP_15-0" class="reference"><a href="#cite_note-inflation-USGDP-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> This tax was repealed and replaced by another income tax in 1862.<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><sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> It was only in 1894 that the first peacetime income tax was passed through the <a href="/wiki/Wilson-Gorman_tariff" class="mw-redirect" title="Wilson-Gorman tariff">Wilson-Gorman tariff</a>. The rate was 2% on income over $4000 (equivalent to $126,000 in 2023), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions.<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> The US Supreme Court ruled the income tax <a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">unconstitutional</a>, the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment. </p><p>In 1913, the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a> cleared the unconstitutionality obstacle which previously had not allowed for the implementation of a federal income tax before 1913 in the United States. In fiscal year 1918, annual internal revenue collections for the first time passed the billion-dollar mark, rising to $5.4 billion by 1920.<sup id="cite_ref-firstUS_19-0" class="reference"><a href="#cite_note-firstUS-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> The amount of income collected via income tax has varied dramatically, from 1% for the lowest bracket in the early days of US income tax to taxation rates of over 90% for the highest bracket during <a href="/wiki/World_War_II" title="World War II">World War II</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Timeline_of_introduction_of_income_tax_by_country">Timeline of introduction of income tax by country</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=6" title="Edit section: Timeline of introduction of income tax by country"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><b>1799–1802</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a></li> <li><b>1803–1816</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a></li> <li><b>1840</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/16px-Flag_of_Switzerland_%28Pantone%29.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/24px-Flag_of_Switzerland_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Flag_of_Switzerland_%28Pantone%29.svg/32px-Flag_of_Switzerland_%28Pantone%29.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span>  </span><a href="/wiki/Switzerland" title="Switzerland">Switzerland</a><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup></li> <li><b>1842</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a></li> <li><b>1860</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/23px-Flag_of_India.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/35px-Flag_of_India.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/45px-Flag_of_India.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/India" title="India">India</a>, under the rule of the <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/be/British_Raj_Red_Ensign.svg/23px-British_Raj_Red_Ensign.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/be/British_Raj_Red_Ensign.svg/35px-British_Raj_Red_Ensign.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/be/British_Raj_Red_Ensign.svg/46px-British_Raj_Red_Ensign.svg.png 2x" data-file-width="600" data-file-height="300" /></span></span> </span><a href="/wiki/British_Raj" title="British Raj">British Raj</a><sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup></li> <li><b>1861–1872</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/United_States" title="United States">United States</a></li> <li><b>1864</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/23px-Flag_of_Italy.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/35px-Flag_of_Italy.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/03/Flag_of_Italy.svg/45px-Flag_of_Italy.svg.png 2x" data-file-width="1500" data-file-height="1000" /></span></span> </span><a href="/wiki/Italy" title="Italy">Italy</a><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup></li> <li><b>1872</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/23px-Flag_of_France.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/35px-Flag_of_France.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/45px-Flag_of_France.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/France" title="France">France</a><sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup></li> <li><b>1887</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/23px-Flag_of_Japan.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/35px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/45px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Japan" title="Japan">Japan</a><sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li> <li><b>1891</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/23px-Flag_of_New_Zealand.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/35px-Flag_of_New_Zealand.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/46px-Flag_of_New_Zealand.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a>,<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> at the time a <a href="/wiki/Colony_of_New_Zealand" title="Colony of New Zealand">colony</a> of the United Kingdom</li> <li><b>1894–95</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/United_States" title="United States">United States</a></li> <li><b>1900</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/23px-Flag_of_Spain.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/35px-Flag_of_Spain.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/45px-Flag_of_Spain.svg.png 2x" data-file-width="750" data-file-height="500" /></span></span> </span><a href="/wiki/Spain" title="Spain">Spain</a><sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup></li> <li><b>1903</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/20px-Flag_of_Denmark.svg.png" decoding="async" width="20" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/31px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/40px-Flag_of_Denmark.svg.png 2x" data-file-width="512" data-file-height="387" /></span></span> </span><a href="/wiki/Denmark" title="Denmark">Denmark</a>,<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/23px-Flag_of_Sweden.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/35px-Flag_of_Sweden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/46px-Flag_of_Sweden.svg.png 2x" data-file-width="1600" data-file-height="1000" /></span></span> </span><a href="/wiki/Sweden" title="Sweden">Sweden</a></li> <li><b>1908</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/23px-Flag_of_Indonesia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/35px-Flag_of_Indonesia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/45px-Flag_of_Indonesia.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Indonesia" title="Indonesia">Indonesia</a><sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup></li> <li><b>1911</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/21px-Flag_of_Norway.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/32px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/41px-Flag_of_Norway.svg.png 2x" data-file-width="512" data-file-height="372" /></span></span> </span><a href="/wiki/Norway" title="Norway">Norway</a><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup></li> <li><b>1913</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/United_States" title="United States">United States</a></li> <li><b>1916</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/23px-Flag_of_Australia_%28converted%29.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/35px-Flag_of_Australia_%28converted%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/46px-Flag_of_Australia_%28converted%29.svg.png 2x" data-file-width="512" data-file-height="256" /></span></span> </span><a href="/wiki/Australia" title="Australia">Australia</a>,<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/23px-Flag_of_Russia.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/35px-Flag_of_Russia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/f/f3/Flag_of_Russia.svg/45px-Flag_of_Russia.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Russia" title="Russia">Russia</a><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup></li> <li><b>1918</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/23px-Flag_of_Canada_%28Pantone%29.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/35px-Flag_of_Canada_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/46px-Flag_of_Canada_%28Pantone%29.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/Canada" title="Canada">Canada</a></li> <li><b>1919</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/23px-Flag_of_the_Philippines.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/35px-Flag_of_the_Philippines.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/99/Flag_of_the_Philippines.svg/46px-Flag_of_the_Philippines.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/Philippines" title="Philippines">Philippines</a><sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup></li> <li><b>1920</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/23px-Flag_of_Finland.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/35px-Flag_of_Finland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/46px-Flag_of_Finland.svg.png 2x" data-file-width="1800" data-file-height="1100" /></span></span> </span><a href="/wiki/Finland" title="Finland">Finland</a>, <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/23px-Flag_of_Poland.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/35px-Flag_of_Poland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/46px-Flag_of_Poland.svg.png 2x" data-file-width="1280" data-file-height="800" /></span></span> </span><a href="/wiki/Poland" title="Poland">Poland</a><sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup></li> <li><b>1921</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/21px-Flag_of_Iceland.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/32px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/42px-Flag_of_Iceland.svg.png 2x" data-file-width="1250" data-file-height="900" /></span></span> </span><a href="/wiki/Iceland" title="Iceland">Iceland</a></li> <li><b>1924</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/22px-Flag_of_Brazil.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/33px-Flag_of_Brazil.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/43px-Flag_of_Brazil.svg.png 2x" data-file-width="1000" data-file-height="700" /></span></span> </span><a href="/wiki/Brazil" title="Brazil">Brazil</a>,<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/23px-Flag_of_Mexico.svg.png" decoding="async" width="23" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/35px-Flag_of_Mexico.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/46px-Flag_of_Mexico.svg.png 2x" data-file-width="980" data-file-height="560" /></span></span> </span><a href="/wiki/Mexico" title="Mexico">Mexico</a><sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup></li> <li><b>1932</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/22px-Flag_of_Bolivia.svg.png" decoding="async" width="22" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/34px-Flag_of_Bolivia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/44px-Flag_of_Bolivia.svg.png 2x" data-file-width="1100" data-file-height="750" /></span></span> </span><a href="/wiki/Bolivia" title="Bolivia">Bolivia</a>,<sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/23px-Flag_of_Argentina.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/35px-Flag_of_Argentina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/46px-Flag_of_Argentina.svg.png 2x" data-file-width="800" data-file-height="500" /></span></span> </span><a href="/wiki/Argentina" title="Argentina">Argentina</a><sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup></li> <li><b>1934</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/23px-Flag_of_Peru.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/35px-Flag_of_Peru.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/45px-Flag_of_Peru.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Peru" title="Peru">Peru</a><sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup></li> <li><b>1937</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/72/Flag_of_the_Republic_of_China.svg/23px-Flag_of_the_Republic_of_China.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/72/Flag_of_the_Republic_of_China.svg/35px-Flag_of_the_Republic_of_China.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/72/Flag_of_the_Republic_of_China.svg/45px-Flag_of_the_Republic_of_China.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/China" title="China">China</a><sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup></li> <li><b>1942</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/23px-Flag_of_Venezuela.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/35px-Flag_of_Venezuela.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/45px-Flag_of_Venezuela.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Venezuela" title="Venezuela">Venezuela</a><sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup></li> <li><b>2007</b>: <span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/23px-Flag_of_Uruguay.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/35px-Flag_of_Uruguay.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/45px-Flag_of_Uruguay.svg.png 2x" data-file-width="512" data-file-height="341" /></span></span> </span><a href="/wiki/Uruguay" title="Uruguay">Uruguay</a><sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="Common_principles">Common principles</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=7" title="Edit section: Common principles"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>While tax rules vary widely, certain basic principles are common to most income tax systems. Tax systems in Canada, China, <a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a>, <a href="/wiki/Income_tax_in_Singapore" title="Income tax in Singapore">Singapore</a>, the United Kingdom, and the United States, among others, follow most of the principles outlined below. Some tax systems, such as <a href="/wiki/Income_tax_in_India" title="Income tax in India">India</a>, may have significant differences from the principles outlined below. Most references below are examples; see specific articles by jurisdiction (<i>e.g.</i>, <a href="/wiki/Income_tax_in_Australia" title="Income tax in Australia">Income tax in Australia</a>). </p> <div class="mw-heading mw-heading3"><h3 id="Taxpayers_and_rates">Taxpayers and rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=8" title="Edit section: Taxpayers and rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Individuals are often taxed at different rates than corporations. Individuals include only human beings. Tax systems in countries other than <a href="/wiki/Entity_classification" class="mw-redirect" title="Entity classification">the US</a> treat an entity as a corporation only if it is legally organized as a corporation. Estates and trusts are usually subject to special tax provisions. Other taxable entities are generally treated as partnerships. In the US, many kinds of entities may elect to be treated as a corporation or a partnership. Partners of partnerships are treated as having income, deductions, and credits equal to their shares of such partnership items. </p><p>Separate taxes are assessed against each taxpayer meeting certain minimum criteria. Many systems allow married individuals to request <a href="/wiki/Income_tax_in_the_United_States#Federal_income_tax_rates" title="Income tax in the United States">joint assessment</a>. Many systems allow <a href="/wiki/Combined_reporting" class="mw-redirect" title="Combined reporting">controlled groups</a> of locally organized corporations to be jointly assessed. </p><p>Tax rates vary widely. Some systems impose <a href="/wiki/Progressive_tax" title="Progressive tax">higher rates on higher amounts of income</a>. Tax rates schedules may vary for individuals based on marital status.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup> In India on the other hand there is a slab rate system, where for income below INR 2.5 lakhs per annum the tax is zero percent, for those with their income in the slab rate of INR 2,50,001 to INR 5,00,000 the tax rate is 5%. In this way the rate goes up with each slab, reaching to 30% tax rate for those with income above INR 15,00,000.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Residents_and_non-residents">Residents and non-residents</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=9" title="Edit section: Residents and non-residents"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Residents are generally taxed differently from non-residents. Few jurisdictions tax non-residents other than on specific types of income earned within the jurisdiction. See, <i>e.g.</i>, the discussion of taxation by <a href="/wiki/Income_tax_in_the_United_States#International_aspects" title="Income tax in the United States">the United States of foreign persons</a>. Residents, however, are generally subject to income tax on all worldwide income.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>c<span class="cite-bracket">]</span></a></sup> A handful of jurisdictions (notably <a href="/wiki/Income_tax_in_Singapore" title="Income tax in Singapore">Singapore</a> and Hong Kong) tax residents only on income earned in or remitted to the jurisdiction. There may arise a situation where the tax payer has to pay tax in one jurisdiction he or she is tax resident and also pay tax to other country where he or she is non-resident. This creates the situation of Double taxation which needs assessment of Double Taxation Avoidance Agreement entered by the jurisdictions where the tax payer is assessed as resident and non-resident for the same transaction. </p><p>Residence is often defined for individuals as presence in the jurisdiction for more than 183 days. Most jurisdictions base residence of entities on either place of organization or place of management and control. </p> <div class="mw-heading mw-heading3"><h3 id="Defining_income">Defining income</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=10" title="Edit section: Defining income"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Most systems define income subject to tax broadly for residents, but tax nonresidents only on specific types of income. What is included in income for individuals may differ from what is included for entities. The timing of recognizing income may differ by type of taxpayer or type of income. </p><p>Income generally includes most types of receipts that enrich the taxpayer, including compensation for services, gain from sale of goods or other property, interest, dividends, rents, royalties, annuities, pensions, and all manner of other items.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>d<span class="cite-bracket">]</span></a></sup> Many systems exclude from income part or all of <a href="/wiki/Pension" title="Pension">superannuation</a> or other national retirement plan payments. Most tax systems exclude from income health care benefits provided by employers or under national insurance systems. </p> <div class="mw-heading mw-heading3"><h3 id="Deductions_allowed">Deductions allowed</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=11" title="Edit section: Deductions allowed"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Nearly all income tax systems permit residents to reduce gross income by business and some other types of deductions. By contrast, nonresidents are generally subject to income tax on the gross amount of income of most types plus the net business income earned within the jurisdiction. </p><p>Expenses incurred in a trading, business, rental, or other income producing activity are generally deductible, though there may be limitations on some types of expenses or activities. Business expenses include all manner of costs for the benefit of the activity. An allowance (as a capital allowance or depreciation deduction) is nearly always allowed for recovery of costs of assets used in the activity. Rules on capital allowances vary widely, and often permit recovery of costs more quickly than ratably over the life of the asset. </p><p>Most systems allow individuals some sort of <a href="/wiki/Tax_exemption#Specific_monetary_exemptions" title="Tax exemption">notional deductions</a> or an amount subject to zero tax. In addition, many systems allow deduction of some types of personal expenses, such as home mortgage interest or medical expenses. </p> <div class="mw-heading mw-heading3"><h3 id="Business_profits">Business profits</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=12" title="Edit section: Business profits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Only net income from business activities, whether conducted by individuals or entities is taxable, with few exceptions. Many countries require business enterprises to prepare financial statements<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> which must be audited. Tax systems in those countries often define taxable income as income per those financial statements with few, if any, adjustments. A few jurisdictions compute net income as a fixed percentage of gross revenues for some types of businesses, particularly branches of nonresidents. </p> <div class="mw-heading mw-heading3"><h3 id="Credits">Credits</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=13" title="Edit section: Credits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Nearly all systems permit residents a <a href="/wiki/Foreign_tax_credit" title="Foreign tax credit">credit</a> for income taxes paid to other jurisdictions of the same sort. Thus, a credit is allowed at the national level for income taxes paid to other countries. Many income tax systems permit other credits of various sorts, and such credits are often unique to the jurisdiction. </p> <div class="mw-heading mw-heading3"><h3 id="Alternative_taxes">Alternative taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=14" title="Edit section: Alternative taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some jurisdictions, particularly the <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">United States</a> and many of its <a href="/wiki/State_income_tax" title="State income tax">states</a> and <a href="/wiki/Taxation_in_Switzerland#Corporate_taxation" title="Taxation in Switzerland">Switzerland</a>, impose the higher of regular income tax or an alternative tax. Switzerland and U.S. states generally impose such tax only on corporations and base it on capital or a similar measure. </p> <div class="mw-heading mw-heading3"><h3 id="Administration">Administration</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=15" title="Edit section: Administration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Income tax is generally collected in one of two ways: through <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding</a> of tax at source and/or through payments directly by taxpayers. Nearly all jurisdictions require those paying employees or nonresidents to withhold income tax from such payments. The amount to be withheld is a fixed percentage where the tax itself is at a fixed rate. Alternatively, the amount to be withheld may be determined by the tax administration of the country or by the payer using formulas provided by the tax administration. Payees are generally required to provide to the payer or the government the information needed to make the determinations. Withholding for employees is often referred to as "pay as you earn" (<a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">PAYE</a>) or "pay as you go." </p><p>Income taxes of workers are often collected by employers under a <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding</a> or <a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">pay-as-you-earn tax</a> system. Such collections are not necessarily final amounts of tax, as the worker may be required to aggregate wage income with other income and/or deductions to determine actual tax. Calculation of the tax to be withheld may be done by the government or by employers based on withholding allowances or formulas. </p><p>Nearly all systems require those whose proper tax is not fully settled through withholding to self-assess tax and make payments prior to or with final determination of the tax. Self-assessment means the taxpayer must make a computation of tax and submit it to the government. Some countries provide a pre-computed estimate to taxpayers, which the taxpayer can correct as necessary. </p><p>The proportion of people who pay their income taxes in full, on time, and voluntarily (that is, without being fined or ordered to pay more by the government) is called the <a href="/w/index.php?title=Voluntary_compliance_rate&action=edit&redlink=1" class="new" title="Voluntary compliance rate (page does not exist)">voluntary compliance rate</a>.<sup id="cite_ref-:0_48-0" class="reference"><a href="#cite_note-:0-48"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> The voluntary compliance rate is higher in the US than in countries like Germany or Italy.<sup id="cite_ref-:0_48-1" class="reference"><a href="#cite_note-:0-48"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> In countries with a sizeable <a href="/wiki/Black_market" title="Black market">black market</a>, the voluntary compliance rate is very low and may be impossible to properly calculate.<sup id="cite_ref-:0_48-2" class="reference"><a href="#cite_note-:0-48"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="State,_provincial,_and_local"><span id="State.2C_provincial.2C_and_local"></span>State, provincial, and local</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=16" title="Edit section: State, provincial, and local"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Income taxes are separately imposed by sub-national jurisdictions in several countries with federal systems. These include <a href="/wiki/Income_tax_in_Canada#Provincial_and_territorial_personal_income_taxes" title="Income tax in Canada">Canada</a>, <a href="/wiki/Taxation_in_Germany#Trade_tax" title="Taxation in Germany">Germany</a>, Switzerland, and the <a href="/wiki/State_income_tax" title="State income tax">United States</a>, where provinces, cantons, or states impose separate taxes. In a few countries, cities also impose income taxes. The system may be integrated (as in Germany) with taxes collected at the federal level. In <a href="/wiki/Income_tax_in_Canada#Personal_income_taxes" title="Income tax in Canada">Quebec</a> and the United States, federal and state systems are independently administered and have differences in determination of taxable income. </p> <div class="mw-heading mw-heading3"><h3 id="Wage-based_taxes">Wage-based taxes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=17" title="Edit section: Wage-based 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">See also: <a href="/wiki/Payroll_tax" title="Payroll tax">Payroll tax</a></div> <p>Retirement oriented taxes, such as <a href="/wiki/Social_security" class="mw-redirect" title="Social security">Social Security</a> or <a href="/wiki/National_insurance" class="mw-redirect" title="National insurance">national insurance</a>, also are a type of income tax, though not generally referred to as such. In the US, these taxes generally are imposed at a fixed rate on wages or self-employment earnings up to a maximum amount per year. The tax may be imposed on the employer, the employee, or both, at the same or different rates. </p><p>Some jurisdictions also impose a tax collected from employers, to fund unemployment insurance, health care, or similar government outlays. </p> <div class="mw-heading mw-heading2"><h2 id="Economic_and_policy_aspects">Economic and policy aspects</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=18" title="Edit section: Economic and policy aspects"><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#Economic_effects" title="Tax">Tax § Economic effects</a></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-image"><span typeof="mw:File"><a href="/wiki/File:Wiki_letter_w_cropped.svg" class="mw-file-description"><img alt="[icon]" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/20px-Wiki_letter_w_cropped.svg.png" decoding="async" width="20" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/30px-Wiki_letter_w_cropped.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1c/Wiki_letter_w_cropped.svg/40px-Wiki_letter_w_cropped.svg.png 2x" data-file-width="44" data-file-height="31" /></a></span></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Income_tax&action=edit&section=">adding to it</a>. <span class="date-container"><i>(<span class="date">August 2013</span>)</i></span></div></td></tr></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:GDP_per_capita_PPP_vs_PIT_2016.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/220px-GDP_per_capita_PPP_vs_PIT_2016.svg.png" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/330px-GDP_per_capita_PPP_vs_PIT_2016.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/440px-GDP_per_capita_PPP_vs_PIT_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 GDP, from personal income taxes. For this data, the <a href="/wiki/Variance" title="Variance">variance</a> of GDP per capita with purchasing power parity (PPP) is explained in 27% by tax revenue</figcaption></figure> <p>Multiple conflicting theories have been proposed regarding the economic impact of income taxes.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>e<span class="cite-bracket">]</span></a></sup> Income taxes are widely viewed as a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> (the incidence of tax increases as income increases). </p><p>Some studies have suggested that an income tax does not have much effect on the numbers of hours worked.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Criticisms">Criticisms</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=19" title="Edit section: Criticisms"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> strategies and loopholes tend to emerge within income tax codes. They get created when taxpayers find legal methods to avoid paying taxes. <a href="/wiki/Lawmakers" class="mw-redirect" title="Lawmakers">Lawmakers</a> then attempt to close the loopholes with additional legislation. That leads to a <a href="/wiki/Vicious_cycle" class="mw-redirect" title="Vicious cycle">vicious cycle</a> of ever more complex avoidance strategies and legislation.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> The vicious cycle tends to benefit large corporations and wealthy individuals that can afford the professional fees that come with ever more sophisticated tax planning,<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> thus challenging the notion that even a marginal income tax system can be properly called progressive. </p><p>The higher costs to labour and capital imposed by income tax causes <a href="/wiki/Deadweight_loss" title="Deadweight loss">dead weight loss</a> in an economy, being the loss of economic activity from people deciding not to invest capital or use time productively because of the burden that tax would impose on those activities. There is also a loss from individuals and professional advisors devoting time to tax-avoiding behaviour instead of economically productive activities.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Bracket_creep">Bracket creep</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=20" title="Edit section: Bracket creep"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><i><a href="/wiki/Bracket_creep" title="Bracket creep">Bracket creep</a></i> is usually defined as the process by which <a href="/wiki/Inflation" title="Inflation">inflation</a> pushes wages and salaries into higher <a href="/wiki/Tax_bracket" title="Tax bracket">tax brackets</a>, leading to <a href="/wiki/Fiscal_drag" title="Fiscal drag">fiscal drag</a>.<sup id="cite_ref-IFO_54-0" class="reference"><a href="#cite_note-IFO-54"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> However, even if there is only one tax bracket, or one remains within the same tax bracket, there will still be bracket creep resulting in a higher proportion of income being paid in tax. That is, although the marginal tax rate remains unchanged with inflation, the average tax rate will increase. </p><p>Most <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax systems</a> are not adjusted for inflation. As wages and salaries rise in nominal terms under the influence of inflation they become more highly taxed, even though in real terms the value of the wages and salaries has not increased at all. The net effect is that in real terms taxes rise unless the tax rates or brackets are adjusted to compensate. </p> <div class="mw-heading mw-heading2"><h2 id="Types_of_income">Types of income</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=21" title="Edit section: Types of income"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many types of income are subject to income tax, which is very variable. It all depends on the country and its tax laws. In general, countries impose taxes on income from wages, salaries, interest, dividends, and rental income.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> The most typical ones are wage and salary, which are almost always subject to taxation withheld by employers. Some one-time payments such as bonuses paid to employees are taxable. Dividends and interest (stocks or bonds) are usually also taxed.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p><p>There is a very wide variation in the amount of taxation in different countries. For example, countries such as Singapore, Belgium and United Arab Emirates levy low income tax on interest and dividends, while countries such as Denmark, France and United States have very high income tax for this type of income. For profits that are earned by selling assets or a real estate (capital gains), the income tax varies between countries, and is different from for any other types of income. Rental income may also sometimes be subject to income tax, but many countries offer deductions or even exemptions for this type of income.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Around_the_world">Around the world</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=22" title="Edit section: Around the world"><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_rates_around_the_world" class="mw-redirect" title="Tax rates around the world">Tax rates around the world</a> and <a href="/wiki/International_taxation" title="International taxation">International taxation</a></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Individual_Taxation_Systems.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/400px-Individual_Taxation_Systems.svg.png" decoding="async" width="400" height="203" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/600px-Individual_Taxation_Systems.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/800px-Individual_Taxation_Systems.svg.png 2x" data-file-width="2756" data-file-height="1399" /></a><figcaption>Systems of taxation on personal income <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#00FF00; color:black;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> No income tax on individuals</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#0080FF; color:black;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> Territorial</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#000080; color:white;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> Residential</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#FF00FF; color:black;-webkit-print-color-adjust: exact; print-color-adjust: exact;"> </span> Citizenship-based</div></figcaption></figure> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Payroll_and_income_tax_by_country.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/350px-Payroll_and_income_tax_by_country.png" decoding="async" width="350" height="562" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/525px-Payroll_and_income_tax_by_country.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/700px-Payroll_and_income_tax_by_country.png 2x" data-file-width="984" data-file-height="1580" /></a><figcaption><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a> and income tax by OECD Country in 2021</figcaption></figure> <p>Income taxes are used in most countries around the world. The tax systems vary greatly and can consist of <a href="/wiki/Flat_tax" title="Flat tax">a flat fixed rate</a>, <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a>, or <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a>, structures depending on the type of tax. Comparison of tax rates around the world is a difficult and somewhat subjective enterprise. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. Of course, services provided by governments in return for taxation also vary, making comparisons all the more difficult. </p><p>Countries that tax income generally use one of two systems: territorial or residential. In the territorial system, only local income – income from a source inside the country – is taxed. In the residential system, <a href="/wiki/Tax_resident" class="mw-redirect" title="Tax resident">tax residents</a> of the country are taxed on their worldwide (local and foreign) income, while non-residents are taxed only on their local income. In addition, a very small number of countries, notably the <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">United States</a>, also tax their non-resident citizens on worldwide income. </p><p>Countries with a residential system of taxation usually allow deductions or credits for the tax that residents already pay to other countries on their foreign income. Many countries also sign <a href="/wiki/Tax_treaty" title="Tax treaty">tax treaties</a> with each other to eliminate or reduce <a href="/wiki/Double_taxation" title="Double taxation">double taxation</a>. </p><p>Countries do not necessarily use the same system of taxation for individuals and corporations. For example, France uses a residential system for individuals but a territorial system for corporations,<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> while <a href="/wiki/Singapore" title="Singapore">Singapore</a> does the opposite,<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> and Brunei taxes corporate but not personal income.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-halign-none" typeof="mw:File/Thumb"><a href="/wiki/File:Tax_rates_on_dividend_income_in_OECD.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Tax_rates_on_dividend_income_in_OECD.svg/500px-Tax_rates_on_dividend_income_in_OECD.svg.png" decoding="async" width="500" height="250" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Tax_rates_on_dividend_income_in_OECD.svg/750px-Tax_rates_on_dividend_income_in_OECD.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Tax_rates_on_dividend_income_in_OECD.svg/1000px-Tax_rates_on_dividend_income_in_OECD.svg.png 2x" data-file-width="1440" data-file-height="720" /></a><figcaption>Marginal statutory corporate income tax rate, marginal statutory personal income tax rate in OECD</figcaption></figure> <div style="clear:both;" class=""></div> <div class="mw-heading mw-heading2"><h2 id="Transparency_and_public_disclosure">Transparency and public disclosure</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=23" title="Edit section: Transparency and public disclosure"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Public disclosure of personal income tax filings occurs in <a href="/wiki/Finland" title="Finland">Finland</a>, <a href="/wiki/Norway" title="Norway">Norway</a> and <a href="/wiki/Sweden" title="Sweden">Sweden</a> (as of the late-2000s and early 2010s).<sup id="cite_ref-R001012_63-0" class="reference"><a href="#cite_note-R001012-63"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> In Sweden this information has been published in the annual directory <i><a href="/wiki/Taxeringskalendern" title="Taxeringskalendern">Taxeringskalendern</a></i> since 1905. </p> <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=Income_tax&action=edit&section=24" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Category:Income_taxes" title="Category:Income taxes">Category:Income taxes</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth tax</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Explanatory_notes">Explanatory notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Income_tax&action=edit&section=25" title="Edit section: Explanatory notes"><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 reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><a href="/wiki/Income_tax_in_India" title="Income tax in India">Income tax in India</a></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">See, <i>e.g.</i>, rates under the <a href="/wiki/Taxation_in_Germany#Income_tax_for_residents" title="Taxation in Germany">Germany</a> and <a href="/wiki/Income_tax_in_the_United_States#Federal_income_tax_rates" title="Income tax in the United States">United States</a> systems.</span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text">The <a href="/wiki/Taxation_in_Germany#Income_tax_for_residents" title="Taxation in Germany">German system</a> is typical in this regard.</span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, <a href="/wiki/Income_tax_in_the_United_States#Taxable_income" title="Income tax in the United States">gross income in the United States</a>.</span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text">See, e.g., references in <a href="/wiki/Tax#Economic_effects" title="Tax">Tax § Economic effects</a>, <a href="/wiki/Economics#Macroeconomics" title="Economics">Economics § Macroeconomics</a>, <a href="/wiki/Fiscal_policy" title="Fiscal policy">Fiscal policy</a></span> </li> </ol></div></div> <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=Income_tax&action=edit&section=26" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-:02-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-:02_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:02_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:02_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-:02_1-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-:02_1-4"><sup><i><b>e</b></i></sup></a></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="CITEREFLin2022" class="citation book cs1">Lin, Shuanglin (2022). <i>China's Public Finance: Reforms, Challenges, and Options</i>. New York, NY: <a href="/wiki/Cambridge_University_Press" title="Cambridge University Press">Cambridge University Press</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-009-09902-8" title="Special:BookSources/978-1-009-09902-8"><bdi>978-1-009-09902-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=China%27s+Public+Finance%3A+Reforms%2C+Challenges%2C+and+Options&rft.place=New+York%2C+NY&rft.pub=Cambridge+University+Press&rft.date=2022&rft.isbn=978-1-009-09902-8&rft.aulast=Lin&rft.aufirst=Shuanglin&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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"><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.unrv.com/economy/roman-taxes.php">"Roman Taxes"</a>. <i>UNRV.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">April 12,</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=UNRV.com&rft.atitle=Roman+Taxes&rft_id=http%3A%2F%2Fwww.unrv.com%2Feconomy%2Froman-taxes.php&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</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.medievalsourcesbibliography.org/sources/1159550365">"Saladin Tithe"</a>. <i>Online Medieval Sources Bibliography</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Online+Medieval+Sources+Bibliography&rft.atitle=Saladin+Tithe&rft_id=http%3A%2F%2Fwww.medievalsourcesbibliography.org%2Fsources%2F1159550365&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></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="CITEREFHarris2006" class="citation book cs1">Harris, Peter (2006). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=HYvfTdbdkg4C&pg=PA34"><i>Income tax in common law jurisdictions: from the origins to 1820, Volume 1</i></a>. Cambridge University Press. p. 34. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780521870832" title="Special:BookSources/9780521870832"><bdi>9780521870832</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Income+tax+in+common+law+jurisdictions%3A+from+the+origins+to+1820%2C+Volume+1&rft.pages=34&rft.pub=Cambridge+University+Press&rft.date=2006&rft.isbn=9780521870832&rft.aulast=Harris&rft.aufirst=Peter&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DHYvfTdbdkg4C%26pg%3DPA34&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFFreire_CostaLainsMünch_Miranda2016" class="citation book cs1">Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). <span class="id-lock-subscription" title="Paid subscription required"><a rel="nofollow" class="external text" href="http://www.cambridge.org/9781107035546"><i>An Economic History of Portugal, 1143-2010</i></a></span>. Cambridge University Press. p. 8. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781107035546" title="Special:BookSources/9781107035546"><bdi>9781107035546</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=An+Economic+History+of+Portugal%2C+1143-2010&rft.pages=8&rft.pub=Cambridge+University+Press&rft.date=2016&rft.isbn=9781107035546&rft.aulast=Freire+Costa&rft.aufirst=Leonor&rft.au=Lains%2C+Pedro&rft.au=M%C3%BCnch+Miranda%2C+Susana&rft_id=http%3A%2F%2Fwww.cambridge.org%2F9781107035546&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFHarris2006" class="citation book cs1">Harris, Peter (2006). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=HYvfTdbdkg4C&pg=PA1"><i>Income tax in common law jurisdictions: from the origins to 1820, Volume 1</i></a>. Cambridge University Press. p. 1. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780521870832" title="Special:BookSources/9780521870832"><bdi>9780521870832</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Income+tax+in+common+law+jurisdictions%3A+from+the+origins+to+1820%2C+Volume+1&rft.pages=1&rft.pub=Cambridge+University+Press&rft.date=2006&rft.isbn=9780521870832&rft.aulast=Harris&rft.aufirst=Peter&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DHYvfTdbdkg4C%26pg%3DPA1&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFUrban1837" class="citation book cs1 cs1-prop-long-vol"><a href="/wiki/Edward_Cave" title="Edward Cave">Urban, Sylvanus</a> (1837). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=I-QIAAAAIAAJ&pg=PA546"><i>The Gentleman's Magazine</i></a>. New Series. Vol. VII (162). pp. <span class="nowrap">546–</span>47.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Gentleman%27s+Magazine&rft.series=New+Series&rft.pages=%3Cspan+class%3D%22nowrap%22%3E546-%3C%2Fspan%3E47&rft.date=1837&rft.aulast=Urban&rft.aufirst=Sylvanus&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DI-QIAAAAIAAJ%26pg%3DPA546&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-inflation-UK-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-inflation-UK_8-0">^</a></b></span> <span class="reference-text">UK <a href="/wiki/Retail_Price_Index" title="Retail Price Index">Retail Price Index</a> inflation figures are based on data from <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFClark2017" class="citation web cs1">Clark, Gregory (2017). <a rel="nofollow" class="external text" href="https://measuringworth.com/datasets/ukearncpi/">"The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)"</a>. <i><a href="/wiki/MeasuringWorth" title="MeasuringWorth">MeasuringWorth</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">May 7,</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MeasuringWorth&rft.atitle=The+Annual+RPI+and+Average+Earnings+for+Britain%2C+1209+to+Present+%28New+Series%29&rft.date=2017&rft.aulast=Clark&rft.aufirst=Gregory&rft_id=https%3A%2F%2Fmeasuringworth.com%2Fdatasets%2Fukearncpi%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-first-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-first_9-0">^</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/20100724033906/http://www.hmrc.gov.uk/history/taxhis1.htm">"A tax to beat Napoleon"</a>. HM Revenue & Customs. Archived from <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/history/taxhis1.htm">the original</a> on July 24, 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">January 24,</span> 2007</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+tax+to+beat+Napoleon&rft.pub=HM+Revenue+%26+Customs&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fhistory%2Ftaxhis1.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAdams1998" class="citation book cs1">Adams, Charles (1998). <a rel="nofollow" class="external text" href="https://archive.org/details/thosedirtyrotten00char/mode/2up"><i>Those Dirty Rotten Taxes: the tax revolts that built America</i></a>. New York: The Free Press. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-684-84394-3" title="Special:BookSources/0-684-84394-3"><bdi>0-684-84394-3</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Those+Dirty+Rotten+Taxes%3A+the+tax+revolts+that+built+America&rft.place=New+York&rft.pub=The+Free+Press&rft.date=1998&rft.isbn=0-684-84394-3&rft.aulast=Adams&rft.aufirst=Charles&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fthosedirtyrotten00char%2Fmode%2F2up&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-inflation-UKGDP-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-inflation-UKGDP_11-0">^</a></b></span> <span class="reference-text">United Kingdom <a href="/wiki/Gross_Domestic_Product_deflator" class="mw-redirect" title="Gross Domestic Product deflator">Gross Domestic Product deflator</a> figures follow the <i>MeasuringWorth</i> "consistent series" supplied in <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThomasWilliamson2024" class="citation web cs1">Thomas, Ryland; Williamson, Samuel H. (2024). <a rel="nofollow" class="external text" href="http://www.measuringworth.com/datasets/ukgdp/">"What Was the U.K. GDP Then?"</a>. <i><a href="/wiki/MeasuringWorth" title="MeasuringWorth">MeasuringWorth</a></i><span class="reference-accessdate">. Retrieved <span class="nowrap">July 15,</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MeasuringWorth&rft.atitle=What+Was+the+U.K.+GDP+Then%3F&rft.date=2024&rft.aulast=Thomas&rft.aufirst=Ryland&rft.au=Williamson%2C+Samuel+H.&rft_id=http%3A%2F%2Fwww.measuringworth.com%2Fdatasets%2Fukgdp%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFBank2011" class="citation book cs1">Bank, Steven A. (2011). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=TECRHKm4WYQC"><i>Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches</i></a>. Cambridge University Press. pp. <span class="nowrap">28–</span>29. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781139502597" title="Special:BookSources/9781139502597"><bdi>9781139502597</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Anglo-American+Corporate+Taxation%3A+Tracing+the+Common+Roots+of+Divergent+Approaches&rft.pages=%3Cspan+class%3D%22nowrap%22%3E28-%3C%2Fspan%3E29&rft.pub=Cambridge+University+Press&rft.date=2011&rft.isbn=9781139502597&rft.aulast=Bank&rft.aufirst=Steven+A.&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DTECRHKm4WYQC&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-Stat_1861-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-Stat_1861_13-0">^</a></b></span> <span class="reference-text">Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).</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"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPollack2014" class="citation journal cs1">Pollack, Sheldon D. (2014). 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Stockholm: The Stockholm University Law Faculty. pp. <span class="nowrap">393–</span>410.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=The+Development+of+the+Concept+of+Income+in+Nordic+Tax+Law&rft.btitle=Scandinavian+Studies+in+Law&rft.place=Stockholm&rft.pages=%3Cspan+class%3D%22nowrap%22%3E393-%3C%2Fspan%3E410&rft.pub=The+Stockholm+University+Law+Faculty&rft.date=2003&rft.aulast=Zimmer&rft.aufirst=Frederik&rft_id=http%3A%2F%2Fwww.scandinavianlaw.se%2Fpdf%2F44-24.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFStewart2016" class="citation web cs1">Stewart, Miranda (June 6, 2016). <a rel="nofollow" class="external text" href="https://www.austaxpolicy.com/income-tax-at-100-years-a-little-history/">"Income Tax at 100 Years: A Little History"</a>. <i>Tax and Transfer Policy Institute</i>. Australian National University.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Tax+and+Transfer+Policy+Institute&rft.atitle=Income+Tax+at+100+Years%3A+A+Little+History&rft.date=2016-06-06&rft.aulast=Stewart&rft.aufirst=Miranda&rft_id=https%3A%2F%2Fwww.austaxpolicy.com%2Fincome-tax-at-100-years-a-little-history%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFBowman1993" class="citation journal cs1">Bowman, Linda (1993). <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2499922">"Russia's First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914"</a>. <i>Slavic Review</i>. <b>52</b> (2): <span class="nowrap">256–</span>282. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F2499922">10.2307/2499922</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2499922">2499922</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:156258835">156258835</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Slavic+Review&rft.atitle=Russia%27s+First+Income+Taxes%3A+The+Effects+of+Modernized+Taxes+on+Commerce+and+Industry%2C+1885-1914&rft.volume=52&rft.issue=2&rft.pages=%3Cspan+class%3D%22nowrap%22%3E256-%3C%2Fspan%3E282&rft.date=1993&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A156258835%23id-name%3DS2CID&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F2499922%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.2307%2F2499922&rft.aulast=Bowman&rft.aufirst=Linda&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F2499922&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFVegaShort1965" class="citation journal cs1">Vega, Elias; Short, Ralph (1965). <a rel="nofollow" class="external text" href="https://digitalcommons.law.uw.edu/wlr/vol40/iss3/9">"National Tax Administration in the Philippines"</a>. <i>Washington Law Review</i>. <b>40</b> (3): 581<span class="reference-accessdate">. Retrieved <span class="nowrap">10 January</span> 2025</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Washington+Law+Review&rft.atitle=National+Tax+Administration+in+the+Philippines&rft.volume=40&rft.issue=3&rft.pages=581&rft.date=1965&rft.aulast=Vega&rft.aufirst=Elias&rft.au=Short%2C+Ralph&rft_id=https%3A%2F%2Fdigitalcommons.law.uw.edu%2Fwlr%2Fvol40%2Fiss3%2F9&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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"><a rel="nofollow" class="external text" href="https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19200820550">Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym</a><span class="nowrap"> </span>[Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)</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"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRodriguez2018" class="citation news cs1">Rodriguez, Diogo (October 18, 2018). <span class="id-lock-subscription" title="Paid subscription required"><a rel="nofollow" class="external text" href="https://brazilian.report/money/2018/10/18/income-tax-brazil-future/">"Income tax in Brazil: past, present, and future"</a></span>. <i>The Brazilian Report</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Brazilian+Report&rft.atitle=Income+tax+in+Brazil%3A+past%2C+present%2C+and+future&rft.date=2018-10-18&rft.aulast=Rodriguez&rft.aufirst=Diogo&rft_id=https%3A%2F%2Fbrazilian.report%2Fmoney%2F2018%2F10%2F18%2Fincome-tax-brazil-future%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAlbertus2015" class="citation book cs1">Albertus, Michael (2015). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=jJprCgAAQBAJ&dq=mexico+1924+income+tax&pg=PA76"><i>Autocracy and Redistribution: the politics of land reform</i></a>. New York: Cambridge University Press. p. 76. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-107-10655-0" title="Special:BookSources/978-1-107-10655-0"><bdi>978-1-107-10655-0</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Autocracy+and+Redistribution%3A+the+politics+of+land+reform&rft.place=New+York&rft.pages=76&rft.pub=Cambridge+University+Press&rft.date=2015&rft.isbn=978-1-107-10655-0&rft.aulast=Albertus&rft.aufirst=Michael&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DjJprCgAAQBAJ%26dq%3Dmexico%2B1924%2Bincome%2Btax%26pg%3DPA76&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFContreras1993" class="citation book cs1">Contreras, Manuel E (1993). <a rel="nofollow" class="external text" href="https://sas-space.sas.ac.uk/3404/1/B14_-_The_Bolivian_Tin_Mining_Industry_in_the_First_Half_of_the_Twentieth_Century.pdf"><i>The Bolivian Tin Mining Industry in the First Half of the Twentieth Century</i></a> <span class="cs1-format">(PDF)</span>. Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-901145-85-8" title="Special:BookSources/0-901145-85-8"><bdi>0-901145-85-8</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+Bolivian+Tin+Mining+Industry+in+the+First+Half+of+the+Twentieth+Century&rft.place=London&rft.series=Institute+of+Latin+American+Studies+Research+Papers&rft.pub=Institute+of+Latin+American+Studies&rft.date=1993&rft.isbn=0-901145-85-8&rft.aulast=Contreras&rft.aufirst=Manuel+E&rft_id=https%3A%2F%2Fsas-space.sas.ac.uk%2F3404%2F1%2FB14_-_The_Bolivian_Tin_Mining_Industry_in_the_First_Half_of_the_Twentieth_Century.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></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 class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20190506135744/http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf">"Institutions and Factor Endowments: Income Taxation in Argentina and Australia"</a> <span class="cs1-format">(PDF)</span>. Archived from <a rel="nofollow" class="external text" href="http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf">the original</a> <span class="cs1-format">(PDF)</span> on May 6, 2019<span class="reference-accessdate">. Retrieved <span class="nowrap">May 6,</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Institutions+and+Factor+Endowments%3A+Income+Taxation+in+Argentina+and+Australia&rft_id=http%3A%2F%2Fwww.helsinki.fi%2Fiehc2006%2Fpapers3%2FMitchell.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFBasombrio_Porras" class="citation journal cs1">Basombrio Porras, Carlos. <a rel="nofollow" class="external text" href="https://www.ciat.org/Biblioteca/AsambleasGenerales/1968/Ingles/assembly2_argentina1968_basombrio_peru.pdf">"Collection Agencies and Systems in Peru"</a> <span class="cs1-format">(PDF)</span>: <span class="nowrap">129–</span>132.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Collection+Agencies+and+Systems+in+Peru&rft.pages=%3Cspan+class%3D%22nowrap%22%3E129-%3C%2Fspan%3E132&rft.aulast=Basombrio+Porras&rft.aufirst=Carlos&rft_id=https%3A%2F%2Fwww.ciat.org%2FBiblioteca%2FAsambleasGenerales%2F1968%2FIngles%2Fassembly2_argentina1968_basombrio_peru.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span> <span class="cs1-visible-error citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_journal" title="Template:Cite journal">cite journal</a>}}</code>: </span><span class="cs1-visible-error citation-comment">Cite journal requires <code class="cs1-code">|journal=</code> (<a href="/wiki/Help:CS1_errors#missing_periodical" title="Help:CS1 errors">help</a>)</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 id="CITEREFPang_Tim_Tim2002" class="citation encyclopaedia cs1">Pang Tim Tim, Terence (2002). <span class="id-lock-registration" title="Free registration required"><a rel="nofollow" class="external text" href="https://archive.org/details/politicalleaders0000unse_h4d2/page/76/mode/2up">"Kong Xiangxi, Chauncey"</a></span>. In Pak-Wah Leung, Edwin (ed.). <i>Political Leaders of Modern China: A Biographical Dictionary</i>. Westport, Connecticut: Greenwood Press. p. 77. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-313-30216-2" title="Special:BookSources/0-313-30216-2"><bdi>0-313-30216-2</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Kong+Xiangxi%2C+Chauncey&rft.btitle=Political+Leaders+of+Modern+China%3A+A+Biographical+Dictionary&rft.place=Westport%2C+Connecticut&rft.pages=77&rft.pub=Greenwood+Press&rft.date=2002&rft.isbn=0-313-30216-2&rft.aulast=Pang+Tim+Tim&rft.aufirst=Terence&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fpoliticalleaders0000unse_h4d2%2Fpage%2F76%2Fmode%2F2up&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 id="CITEREFMorenoMaita_Bolívar2014" class="citation conference cs1">Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). <a rel="nofollow" class="external text" href="http://www.cemla.org/red/cbrn-xix-papers/cbrn-xix-papers-00036.pdf"><i>Tax elasticity in Venezuela: A dynamic cointegration approach</i></a> <span class="cs1-format">(PDF)</span>. XIX Meeting of the Central Bank Researchers Network of the Americas.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=conference&rft.btitle=Tax+elasticity+in+Venezuela%3A+A+dynamic+cointegration+approach&rft.date=2014&rft.aulast=Moreno&rft.aufirst=Mar%C3%ADa+Antonia&rft.au=Maita+Bol%C3%ADvar%2C+Miriam+Adriana&rft_id=http%3A%2F%2Fwww.cemla.org%2Fred%2Fcbrn-xix-papers%2Fcbrn-xix-papers-00036.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.dgi.gub.uy/wdgi/afiledownload?2,4,1360,O,S,0,29490%3BS%3B3%3B108">"6 años de IRPF, evaluación de la imposición a la renta personal"</a> [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=6+a%C3%B1os+de+IRPF%2C+evaluaci%C3%B3n+de+la+imposici%C3%B3n+a+la+renta+personal&rft.pub=Jornadas+Tributarias&rft.date=2013-10-30&rft_id=https%3A%2F%2Fwww.dgi.gub.uy%2Fwdgi%2Fafiledownload%3F2%2C4%2C1360%2CO%2CS%2C0%2C29490%253BS%253B3%253B108&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" 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 news cs1"><a rel="nofollow" class="external text" href="https://economictimes.indiatimes.com/wealth/tax/latest-income-tax-slabs/articleshow/62751981.cms">"Income Tax Slabs - Economic Times"</a>. <i>The Economic Times</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economic+Times&rft.atitle=Income+Tax+Slabs+-+Economic+Times&rft_id=https%3A%2F%2Feconomictimes.indiatimes.com%2Fwealth%2Ftax%2Flatest-income-tax-slabs%2Farticleshow%2F62751981.cms&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, <a rel="nofollow" class="external text" href="http://www.companieshouse.gov.uk/about/gbhtml/gp2.shtml#ch4">UK requirements</a></span> </li> <li id="cite_note-:0-48"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_48-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_48-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:0_48-2"><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="CITEREFChun2019" class="citation web cs1">Chun, Rene (March 10, 2019). <a rel="nofollow" class="external text" href="https://www.theatlantic.com/magazine/archive/2019/04/why-americans-dont-cheat-on-their-taxes/583222/">"Why Americans Don't Cheat on Their Taxes"</a>. <i>The Atlantic</i><span class="reference-accessdate">. Retrieved <span class="nowrap">March 10,</span> 2019</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Atlantic&rft.atitle=Why+Americans+Don%27t+Cheat+on+Their+Taxes&rft.date=2019-03-10&rft.aulast=Chun&rft.aufirst=Rene&rft_id=https%3A%2F%2Fwww.theatlantic.com%2Fmagazine%2Farchive%2F2019%2F04%2Fwhy-americans-dont-cheat-on-their-taxes%2F583222%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text">Killingsworth 1983 and Pencavel 1986<sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citing_sources#What_information_to_include" title="Wikipedia:Citing sources"><span title="A complete citation is needed. (June 2024)">full citation needed</span></a></i>]</sup></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</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.taxpolicycenter.org/briefing-book/why-are-taxes-so-complicated">"Why are taxes so complicated?"</a>. Tax Policy Center. May 2020<span class="reference-accessdate">. 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London.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=USA+Today&rft.atitle=How+much+do+you+make%3F+It%27d+be+no+secret+in+Scandinavia&rft.date=2008-06-18&rft.aulast=Stinson&rft.aufirst=Jeffrey&rft_id=http%3A%2F%2Fusatoday30.usatoday.com%2Fnews%2Fworld%2F2008-06-18-salaries_N.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span></span> </li> </ol></div></div> <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=Income_tax&action=edit&section=27" title="Edit section: External links"><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 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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"> <b>Income 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/Income_tax" class="extiw" title="wikt:Special:Search/Income 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:Personal_income_taxes" class="extiw" title="c:Category:Personal income 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/Income_tax" class="extiw" title="n:Special:Search/Income 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/Special:Search/Income_tax" class="extiw" title="q:Special:Search/Income tax">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/Income_tax" class="extiw" title="s:Special:Search/Income 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/Income_tax" class="extiw" title="b:Special:Search/Income 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/Income_tax" class="extiw" title="v:Special:Search/Income tax">Resources</a> from Wikiversity</span></li></ul></div></div> </div> <ul><li><a rel="nofollow" class="external text" href="https://blogs.edu-visor.in/2022/07/02/what-is-income-tax-return-itr-in-india/">What Is Income Tax Return (ITR) In India</a></li> <li><a rel="nofollow" class="external text" href="http://www.infoplease.com/ipa/A0005921.html#ixzz0x3i3fPTZ">History of the Income Tax in the United States — Infoplease.com</a></li> <li><a rel="nofollow" class="external text" href="http://www.ekathimerini.com/4dcgi/_w_articles_wsite2_1_05/11/2013_526451">Greece - State collected less than half of revenues due last year</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140415064736/http://www-personal.umich.edu/~makotoh/research_files/Japan_disclosure.pdf">THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN</a></li> <li><a rel="nofollow" class="external text" href="http://ec.europa.eu/taxation_customs/taxation/company_tax/transparency/index_en.htm">European Commission: Transparency and the fight against tax avoidance</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20150628070151/http://ec.europa.eu/taxation_customs/taxation/company_tax/transparency/index_en.htm">Archived</a> June 28, 2015, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</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 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title="Supervisor">Supervisor</a></li> <li><a href="/wiki/Volunteering" title="Volunteering">Volunteering</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Social_class" title="Social class">Working class</a></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/Blue-collar_worker" title="Blue-collar worker">Blue-collar</a></li> <li><a href="/wiki/Green-collar_worker" title="Green-collar worker">Green-collar</a></li> <li><a href="/wiki/Grey-collar" title="Grey-collar">Grey-collar</a></li> <li><a href="/wiki/Pink-collar_worker" title="Pink-collar worker">Pink-collar</a></li> <li><a href="/wiki/Precariat" title="Precariat">Precariat</a></li> <li><a href="/wiki/White-collar_worker" title="White-collar worker">White-collar</a></li> <li><a href="/wiki/Designation_of_workers_by_collar_color" title="Designation of workers by collar color">Red-collar</a></li> <li><a href="/wiki/New-collar_worker" title="New-collar worker">New-collar</a></li> <li><a href="/wiki/Designation_of_workers_by_collar_color" title="Designation of workers by collar color">No-collar</a></li> <li><a href="/wiki/Designation_of_workers_by_collar_color" title="Designation of workers by collar color">Orange-collar</a></li> <li><a href="/wiki/Designation_of_workers_by_collar_color" title="Designation of workers by collar color">Scarlet-collar</a></li> <li><a href="/wiki/Designation_of_workers_by_collar_color" title="Designation of workers by collar color">Black-collar</a></li> <li><a href="/wiki/Designation_of_workers_by_collar_color" title="Designation of workers by collar color">Gold-collar</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Career" title="Career">Career</a> and <a href="/wiki/Training" title="Training">training</a></th><td class="navbox-list-with-group navbox-list navbox-odd" 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association">Professional association</a></li> <li><a href="/wiki/Professional_certification" title="Professional certification">Professional certification</a></li> <li><a href="/wiki/Professional_development" title="Professional development">Professional development</a></li> <li><a href="/wiki/Professional_school" class="mw-redirect" title="Professional school">Professional school</a></li> <li><a href="/wiki/Reflective_practice" title="Reflective practice">Reflective practice</a></li> <li><a href="/wiki/Retraining" title="Retraining">Retraining</a></li> <li><a href="/wiki/Vocational_education" title="Vocational education">Vocational education</a></li> <li><a href="/wiki/Vocational_school" title="Vocational school">Vocational school</a></li> <li><a href="/wiki/Vocational_university" title="Vocational university">Vocational university</a></li></ul></li> <li><a href="/wiki/Mentorship" title="Mentorship">Mentorship</a></li> <li><a href="/wiki/Occupational_Outlook_Handbook" title="Occupational Outlook Handbook">Occupational Outlook Handbook</a></li> <li><a href="/wiki/Practice_firm" title="Practice firm">Practice firm</a></li> <li><a href="/wiki/Profession" title="Profession">Profession</a> <ul><li><a href="/wiki/Operator_(profession)" title="Operator (profession)">Operator</a></li> <li><a href="/wiki/Professional" title="Professional">Professional</a></li></ul></li> <li><a href="/wiki/Tradesman" class="mw-redirect" title="Tradesman">Tradesman</a></li> <li><a href="/wiki/Vocation" title="Vocation">Vocation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Attendance</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/Break_(work)" title="Break (work)">Break</a></li> <li><a href="/wiki/Break_room" title="Break room">Break room</a></li> <li><a href="/wiki/Career_break" title="Career break">Career break</a></li> <li><a href="/wiki/Furlough" title="Furlough">Furlough</a></li> <li><a href="/wiki/Gap_year" title="Gap year">Gap year</a></li> <li><a href="/wiki/Leave_of_absence" title="Leave of absence">Leave of absence</a></li> <li><a href="/wiki/Long_service_leave" title="Long service leave">Long service leave</a></li> <li><a href="/wiki/No_call,_no_show" title="No call, no show">No call, no show</a></li> <li><a href="/wiki/Sabbatical" title="Sabbatical">Sabbatical</a></li> <li><a href="/wiki/Sick_leave" title="Sick leave">Sick leave</a></li> <li><a href="/wiki/Time_clock" title="Time clock">Time clock</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Schedule_(workplace)" title="Schedule (workplace)">Schedules</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/35-hour_workweek" title="35-hour workweek">35-hour workweek</a></li> <li><a href="/wiki/Four-day_week" class="mw-redirect" title="Four-day week">Four-day week</a></li> <li><a href="/wiki/Eight-hour_day" class="mw-redirect" title="Eight-hour day">Eight-hour day</a></li> <li><a href="/wiki/996_working_hour_system" title="996 working hour system">996 working hour system</a></li> <li><a href="/wiki/Flextime" title="Flextime">Flextime</a></li> <li><a href="/wiki/On-call" class="mw-redirect" title="On-call">On-call</a></li> <li><a href="/wiki/Overtime" title="Overtime">Overtime</a></li> <li><a href="/wiki/Remote_work" title="Remote work">Remote work</a></li> <li><a href="/wiki/Six-hour_day" title="Six-hour day">Six-hour day</a></li> <li><a href="/wiki/Shift_work" title="Shift work">Shift work</a></li> <li><a href="/wiki/Working_time" title="Working time">Working time</a></li> <li><a href="/wiki/Workweek_and_weekend" title="Workweek and weekend">Workweek and weekend</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Wage" title="Wage">Wages</a> and <a href="/wiki/Salary" title="Salary">salaries</a></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/Income_bracket" title="Income bracket">Income bracket</a></li> <li><a class="mw-selflink selflink">Income tax</a></li> <li><a href="/wiki/Living_wage" title="Living wage">Living wage</a></li> <li><a href="/wiki/Maximum_wage" title="Maximum wage">Maximum wage</a></li> <li><a href="/wiki/National_average_salary" title="National average salary">National average salary</a> <ul><li><a href="/wiki/List_of_countries_by_average_wage" title="List of countries by average wage">World</a></li> <li><a href="/wiki/List_of_European_countries_by_average_wage" title="List of European countries by average wage">Europe</a></li></ul></li> <li><a href="/wiki/Minimum_wage" title="Minimum wage">Minimum wage</a> <ul><li><a href="/wiki/Minimum_wage_in_Canada" title="Minimum wage in Canada">Canada</a></li> <li><a href="/wiki/Minimum_Wage_Ordinance" title="Minimum Wage Ordinance">Hong Kong</a></li> <li><a href="/wiki/List_of_European_countries_by_minimum_wage" title="List of European countries by minimum wage">Europe</a></li> <li><a href="/wiki/Minimum_wage_in_the_United_States" title="Minimum wage in the United States">United States</a></li></ul></li> <li><a href="/wiki/Progressive_wage" title="Progressive wage">Progressive wage</a> <ul><li><a href="/wiki/Progressive_wage" title="Progressive wage">Singapore</a></li></ul></li> <li><a href="/wiki/Overtime_rate" title="Overtime rate">Overtime rate</a></li> <li><a href="/wiki/Paid_time_off" title="Paid time off">Paid time off</a></li> <li><a href="/wiki/Performance-related_pay" title="Performance-related pay">Performance-related pay</a></li> <li><a href="/wiki/Salary_cap" title="Salary cap">Salary cap</a></li> <li><a href="/wiki/Wage_compression" title="Wage compression">Wage compression</a></li> <li><a href="/wiki/Working_poor" title="Working poor">Working poor</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Employee_benefits" title="Employee benefits">Benefits</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/Annual_leave" title="Annual leave">Annual leave</a></li> <li><a href="/wiki/Casual_Friday" title="Casual Friday">Casual Friday</a></li> <li><a href="/wiki/Child_care" title="Child care">Child care</a></li> <li><a href="/wiki/Disability_insurance" title="Disability insurance">Disability insurance</a></li> <li><a href="/wiki/Health_insurance" title="Health insurance">Health insurance</a></li> <li><a href="/wiki/Life_insurance" title="Life insurance">Life insurance</a></li> <li><a href="/wiki/Marriage_leave" title="Marriage leave">Marriage leave</a></li> <li><a href="/wiki/Parental_leave" title="Parental leave">Parental leave</a></li> <li><a href="/wiki/Pension" title="Pension">Pension</a></li> <li><a href="/wiki/Sick_leave" title="Sick leave">Sick leave</a> <ul><li><a href="/wiki/Sick_leave_in_the_United_States" title="Sick leave in the United States">United States</a></li></ul></li> <li><a href="/wiki/Take-home_vehicle" title="Take-home vehicle">Take-home vehicle</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Occupational_safety_and_health" title="Occupational safety and health">Safety and health</a></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/Crunch_(video_games)" title="Crunch (video games)">Crunch</a></li> <li><a href="/wiki/Epilepsy_and_employment" title="Epilepsy and employment">Epilepsy and employment</a></li> <li><a href="/wiki/Human_factors_and_ergonomics" class="mw-redirect" title="Human factors and ergonomics">Human factors and ergonomics</a></li> <li><a href="/wiki/Karoshi" title="Karoshi">Karoshi</a></li> <li><a href="/wiki/List_of_countries_by_rate_of_fatal_workplace_accidents" title="List of countries by rate of fatal workplace accidents">List of countries by rate of fatal workplace accidents</a></li> <li><a href="/wiki/Occupational_burnout" title="Occupational burnout">Occupational burnout</a></li> <li><a href="/wiki/Occupational_disease" title="Occupational disease">Occupational disease</a></li> <li><a href="/wiki/Occupational_exposure_limit" title="Occupational exposure limit">Occupational exposure limit</a></li> <li><a href="/wiki/Occupational_health_psychology" title="Occupational health psychology">Occupational health psychology</a></li> <li><a href="/wiki/Occupational_injury" title="Occupational injury">Occupational injury</a></li> <li><a href="/wiki/Occupational_noise" title="Occupational noise">Occupational noise</a></li> <li><a href="/wiki/Occupational_stress" title="Occupational stress">Occupational stress</a></li> <li><a href="/wiki/Personal_protective_equipment" title="Personal protective equipment">Personal protective equipment</a></li> <li><a href="/wiki/Repetitive_strain_injury" title="Repetitive strain injury">Repetitive strain injury</a></li> <li><a href="/wiki/Right_to_sit" title="Right to sit">Right to sit</a> <ul><li><a href="/wiki/Right_to_sit_in_the_United_States" title="Right to sit in the United States">United States</a></li></ul></li> <li><a href="/wiki/Sick_building_syndrome" title="Sick building syndrome">Sick building syndrome</a></li> <li><a href="/wiki/Work_accident" title="Work accident">Work accident</a> <ul><li><a href="/wiki/Occupational_fatality" title="Occupational fatality">Occupational fatality</a></li></ul></li> <li><a href="/wiki/Workers%27_compensation" title="Workers' compensation">Workers' compensation</a></li> <li><a href="/wiki/Workers%27_right_to_access_the_toilet" title="Workers' right to access the toilet">Workers' right to access the toilet</a></li> <li><a href="/wiki/Workplace_health_promotion" title="Workplace health promotion">Workplace health promotion</a></li> <li><a href="/wiki/Workplace_phobia" class="mw-redirect" title="Workplace phobia">Workplace phobia</a></li> <li><a href="/wiki/Workplace_wellness" title="Workplace wellness">Workplace wellness</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Equal_opportunity" title="Equal opportunity">Equal opportunity</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/Affirmative_action" title="Affirmative action">Affirmative action</a></li> <li><a href="/wiki/Equal_pay_for_equal_work" title="Equal pay for equal work">Equal pay for equal work</a></li> <li><a href="/wiki/Gender_pay_gap" title="Gender pay gap">Gender pay gap</a></li> <li><a href="/wiki/Glass_ceiling" title="Glass ceiling">Glass ceiling</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Infractions</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/List_of_corporate_collapses_and_scandals" title="List of corporate collapses and scandals">Corporate collapses and scandals</a> <ul><li><a href="/wiki/Accounting_scandals" title="Accounting scandals">Accounting scandals</a></li> <li><a href="/wiki/Control_fraud" title="Control fraud">Control fraud</a></li> <li><a href="/wiki/Corporate_behaviour" title="Corporate behaviour">Corporate behaviour</a></li> <li><a href="/wiki/Corporate_crime" title="Corporate crime">Corporate crime</a></li></ul></li> <li><a href="/wiki/Employment_discrimination" title="Employment discrimination">Discrimination</a></li> <li><a href="/wiki/Exploitation_of_labour" title="Exploitation of labour">Exploitation of labour</a></li> <li><a href="/wiki/Dress_code" title="Dress code">Dress code</a></li> <li><a href="/wiki/Employee_handbook" title="Employee handbook">Employee handbook</a></li> <li><a href="/wiki/Employee_monitoring" title="Employee monitoring">Employee monitoring</a></li> <li><a href="/wiki/Evaluation_(workplace)" class="mw-redirect" title="Evaluation (workplace)">Evaluation</a></li> <li><a href="/wiki/Labour_law" title="Labour law">Labour law</a></li> <li><a href="/wiki/Sexual_harassment" title="Sexual harassment">Sexual harassment</a></li> <li><a href="/wiki/Sleeping_while_on_duty" title="Sleeping while on duty">Sleeping while on duty</a></li> <li><a href="/wiki/Wage_theft" title="Wage theft">Wage theft</a></li> <li><a href="/wiki/Whistleblower" class="mw-redirect" title="Whistleblower">Whistleblower</a></li> <li><a href="/wiki/Workplace_bullying" title="Workplace bullying">Workplace bullying</a></li> <li><a href="/wiki/Workplace_harassment" title="Workplace harassment">Workplace harassment</a></li> <li><a href="/wiki/Workplace_incivility" title="Workplace incivility">Workplace incivility</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Willingness</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/Boreout" title="Boreout">Boreout</a></li> <li><a href="/wiki/Careerism" title="Careerism">Careerism</a></li> <li><a href="/wiki/Civil_conscription" title="Civil conscription">Civil conscription</a></li> <li><a href="/wiki/Conscription" title="Conscription">Conscription</a></li> <li><a href="/wiki/Critique_of_work" title="Critique of work">Critique of work</a></li> <li><a href="/wiki/Dead-end_job" title="Dead-end job">Dead-end job</a></li> <li><a href="/wiki/Job_satisfaction" title="Job satisfaction">Job satisfaction</a></li> <li><a href="/wiki/McJob" title="McJob">McJob</a></li> <li><a href="/wiki/Organizational_commitment" title="Organizational commitment">Organizational commitment</a></li> <li><a href="/wiki/Refusal_of_work" title="Refusal of work">Refusal of work</a></li> <li><a href="/wiki/Slavery" title="Slavery">Slavery</a> <ul><li><a href="/wiki/Debt_bondage" title="Debt bondage">Bonded labour</a></li> <li><a href="/wiki/Human_trafficking" title="Human trafficking">Human trafficking</a></li> <li><a href="/wiki/Labor_camp" title="Labor camp">Labour camp</a></li> <li><a href="/wiki/Penal_labour" title="Penal labour">Penal labour</a></li> <li><a href="/wiki/Peon" title="Peon">Peonage</a></li> <li><a href="/wiki/Truck_wages" title="Truck wages">Truck wages</a></li> <li><a href="/wiki/Unfree_labour" class="mw-redirect" title="Unfree labour">Unfree labour</a></li> <li><a href="/wiki/Wage_slavery" title="Wage slavery">Wage slavery</a></li></ul></li> <li><a href="/wiki/Work_ethic" title="Work ethic">Work ethic</a></li> <li><a href="/wiki/Work%E2%80%93life_interface" class="mw-redirect" title="Work–life interface">Work–life interface</a> <ul><li><a href="/wiki/Downshifting_(lifestyle)" title="Downshifting (lifestyle)">Downshifting</a></li> <li><a href="/wiki/Slow_living" title="Slow living">Slow living</a></li></ul></li> <li><a href="/wiki/Workaholic" title="Workaholic">Workaholic</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Termination_of_employment" title="Termination of employment">Termination</a></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/At-will_employment" title="At-will employment">At-will employment</a></li> <li><a href="/wiki/Dismissal_(employment)" title="Dismissal (employment)">Dismissal</a> <ul><li><a href="/wiki/Banishment_room" title="Banishment room">Banishment room</a></li> <li><a href="/wiki/Constructive_dismissal" title="Constructive dismissal">Constructive dismissal</a></li> <li><a href="/wiki/Wrongful_dismissal" title="Wrongful dismissal">Wrongful dismissal</a></li></ul></li> <li><a href="/wiki/Employee_offboarding" title="Employee offboarding">Employee offboarding</a></li> <li><a href="/wiki/Exit_interview" title="Exit interview">Exit interview</a></li> <li><a href="/wiki/Layoff" title="Layoff">Layoff</a></li> <li><a href="/wiki/Notice_period" title="Notice period">Notice period</a></li> <li><a href="/wiki/Pink_slip_(employment)" class="mw-redirect" title="Pink slip (employment)">Pink slip</a></li> <li><a href="/wiki/Resignation" title="Resignation">Resignation</a> <ul><li><a href="/wiki/Letter_of_resignation" title="Letter of resignation">Letter of resignation</a></li></ul></li> <li><a href="/wiki/Restructuring" title="Restructuring">Restructuring</a></li> <li><a href="/wiki/Retirement" title="Retirement">Retirement</a> <ul><li><a href="/wiki/Mandatory_retirement" title="Mandatory retirement">Mandatory retirement</a></li> <li><a href="/wiki/Retirement_age" title="Retirement age">Retirement age</a></li> <li><a href="/wiki/Retirement_planning" title="Retirement planning">Retirement planning</a></li></ul></li> <li><a href="/wiki/Severance_package" title="Severance package">Severance package</a> <ul><li><a href="/wiki/Golden_handshake" title="Golden handshake">Golden handshake</a></li> <li><a href="/wiki/Golden_parachute" title="Golden parachute">Golden parachute</a></li></ul></li> <li><a href="/wiki/Turnover_(employment)" class="mw-redirect" title="Turnover (employment)">Turnover</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Unemployment" title="Unemployment">Unemployment</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/Barriers_to_entry" title="Barriers to entry">Barriers to entry</a></li> <li><a href="/wiki/Discouraged_worker" title="Discouraged worker">Discouraged worker</a></li> <li><a href="/wiki/Economic_depression" title="Economic depression">Economic depression</a> <ul><li><a href="/wiki/Great_Depression" title="Great Depression">Great Depression</a></li> <li><a href="/wiki/Long_Depression" title="Long Depression">Long Depression</a></li></ul></li> <li><a href="/wiki/Frictional_unemployment" title="Frictional unemployment">Frictional unemployment</a></li> <li><a href="/wiki/Full_employment" title="Full employment">Full employment</a></li> <li><a href="/wiki/Graduate_unemployment" title="Graduate unemployment">Graduate unemployment</a></li> <li><a href="/wiki/Involuntary_unemployment" title="Involuntary unemployment">Involuntary unemployment</a></li> <li><a href="/wiki/Jobless_recovery" title="Jobless recovery">Jobless recovery</a></li> <li><a href="/wiki/Phillips_curve" title="Phillips curve">Phillips curve</a></li> <li><a href="/wiki/Recession" title="Recession">Recession</a> <ul><li><a href="/wiki/Great_Recession" title="Great Recession">Great Recession</a></li> <li><a href="/wiki/Job_losses_caused_by_the_Great_Recession" title="Job losses caused by the Great Recession">Job losses caused by the Great Recession</a></li> <li><a href="/wiki/Lists_of_recessions" title="Lists of recessions">Lists of recessions</a></li> <li><a href="/wiki/Recession-proof_job" title="Recession-proof job">Recession-proof job</a></li></ul></li> <li><a href="/wiki/Reserve_army_of_labour" title="Reserve army of labour">Reserve army of labour</a></li> <li><a href="/wiki/Structural_unemployment" title="Structural unemployment">Structural unemployment</a></li> <li><a href="/wiki/Technological_unemployment" title="Technological unemployment">Technological unemployment</a></li> <li><a href="/wiki/Types_of_unemployment" class="mw-redirect" title="Types of unemployment">Types of unemployment</a></li> <li><a href="/wiki/Unemployment_benefits" title="Unemployment benefits">Unemployment benefits</a></li> <li><a href="/wiki/Unemployment_Convention,_1919" title="Unemployment Convention, 1919">Unemployment Convention, 1919</a></li> <li><a href="/wiki/Unemployment_extension" title="Unemployment extension">Unemployment extension</a></li> <li><a href="/wiki/List_of_countries_by_unemployment_rate" title="List of countries by unemployment rate">List of countries by unemployment rate</a></li> <li><a href="/wiki/Employment-to-population_ratio" title="Employment-to-population ratio">Employment-to-population ratio</a> <ul><li><a href="/wiki/List_of_sovereign_states_by_employment_rate" title="List of sovereign states by employment rate">List</a></li></ul></li> <li><a href="/wiki/Wage_curve" title="Wage curve">Wage curve</a></li> <li><a href="/wiki/Youth_unemployment" title="Youth unemployment">Youth unemployment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Public programs</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/Workfare" title="Workfare">Workfare</a></li> <li><a href="/wiki/Unemployment_insurance" class="mw-redirect" title="Unemployment insurance">Unemployment insurance</a></li> <li><a href="/wiki/Make-work_job" title="Make-work job">Make-work job</a></li> <li><a href="/wiki/Job_creation_program" class="mw-redirect" title="Job creation program">Job creation program</a></li> <li><a href="/wiki/Job_creation_index" title="Job creation index">Job creation index</a></li> <li><a href="/wiki/Job_guarantee" title="Job guarantee">Job guarantee</a></li> <li><a href="/wiki/Employer_of_last_resort" title="Employer of last resort">Employer of last resort</a></li> <li><a href="/wiki/Guaranteed_minimum_income" title="Guaranteed minimum income">Guaranteed minimum income</a></li> <li><a href="/wiki/Right_to_work" title="Right to work">Right to work</a></li> <li><i>Historical:</i></li> <li><i>U.S.A.:</i></li> <li><a href="/wiki/Civil_Works_Administration" title="Civil Works Administration">Civil Works Administration</a></li> <li><a href="/wiki/Works_Progress_Administration" title="Works Progress Administration">Works Progress Administration</a></li></ul> <p><a href="/wiki/Comprehensive_Employment_and_Training_Act" title="Comprehensive Employment and Training Act">Comprehensive Employment and Training Act</a> </p> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">See also</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/Bullshit_job" title="Bullshit job">Bullshit job</a></li> <li><a href="/wiki/Busy_work" title="Busy work">Busy work</a></li> <li><a href="/wiki/Credentialism_and_educational_inflation" class="mw-redirect" title="Credentialism and educational inflation">Credentialism and educational inflation</a></li> <li><a href="/wiki/Emotional_labor" title="Emotional labor">Emotional labor</a></li> <li><a href="/wiki/Evil_corporation" title="Evil corporation">Evil corporation</a></li> <li><a href="/wiki/Going_postal" title="Going postal">Going postal</a></li> <li><a href="/wiki/Kiss_up_kick_down" title="Kiss up kick down">Kiss up kick down</a></li> <li><a href="/wiki/Labor_rights" title="Labor rights">Labor rights</a></li> <li><a href="/wiki/Make-work_job" title="Make-work job">Make-work job</a></li> <li><a href="/wiki/Narcissism_in_the_workplace" title="Narcissism in the workplace">Narcissism in the workplace</a></li> <li><a href="/wiki/Post-work_society" title="Post-work society">Post-work society</a></li> <li><a href="/wiki/Presenteeism" title="Presenteeism">Presenteeism</a></li> <li><a href="/wiki/Psychopathy_in_the_workplace" title="Psychopathy in the workplace">Psychopathy in the workplace</a></li> <li><a href="/wiki/Sunday_scaries" title="Sunday scaries">Sunday scaries</a></li> <li><a href="/wiki/Slow_movement_(culture)" title="Slow movement (culture)">Slow movement (culture)</a></li> <li><a href="/wiki/Toxic_leader" title="Toxic leader">Toxic leader</a></li> <li><a href="/wiki/Toxic_workplace" title="Toxic workplace">Toxic workplace</a></li> <li><a href="/wiki/Workhouse" title="Workhouse">Workhouse</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <dl><dt><span class="noviewer" typeof="mw:File"><span title="Template"><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Symbol_template_class_pink.svg/16px-Symbol_template_class_pink.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/Symbol_template_class_pink.svg/23px-Symbol_template_class_pink.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/Symbol_template_class_pink.svg/31px-Symbol_template_class_pink.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> See also templates</dt></dl> <ul><li><a href="/wiki/Template:Aspects_of_corporations" title="Template:Aspects of corporations">Aspects of 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.portal-bar{font-size:88%;font-weight:bold;display:flex;justify-content:center;align-items:baseline}.mw-parser-output .portal-bar-bordered{padding:0 2em;background-color:#fdfdfd;border:1px solid #a2a9b1;clear:both;margin:1em auto 0}.mw-parser-output .portal-bar-related{font-size:100%;justify-content:flex-start}.mw-parser-output .portal-bar-unbordered{padding:0 1.7em;margin-left:0}.mw-parser-output .portal-bar-header{margin:0 1em 0 0.5em;flex:0 0 auto;min-height:24px}.mw-parser-output .portal-bar-content{display:flex;flex-flow:row wrap;flex:0 1 auto;padding:0.15em 0;column-gap:1em;align-items:baseline;margin:0;list-style:none}.mw-parser-output .portal-bar-content-related{margin:0;list-style:none}.mw-parser-output .portal-bar-item{display:inline-block;margin:0.15em 0.2em;min-height:24px;line-height:24px}@media screen and (max-width:768px){.mw-parser-output .portal-bar{font-size:88%;font-weight:bold;display:flex;flex-flow:column wrap;align-items:baseline}.mw-parser-output .portal-bar-header{text-align:center;flex:0;padding-left:0.5em;margin:0 auto}.mw-parser-output .portal-bar-related{font-size:100%;align-items:flex-start}.mw-parser-output .portal-bar-content{display:flex;flex-flow:row wrap;align-items:center;flex:0;column-gap:1em;border-top:1px solid #a2a9b1;margin:0 auto;list-style:none}.mw-parser-output .portal-bar-content-related{border-top:none;margin:0;list-style:none}}.mw-parser-output .navbox+link+.portal-bar,.mw-parser-output .navbox+style+.portal-bar,.mw-parser-output .navbox+link+.portal-bar-bordered,.mw-parser-output .navbox+style+.portal-bar-bordered,.mw-parser-output .sister-bar+link+.portal-bar,.mw-parser-output .sister-bar+style+.portal-bar,.mw-parser-output .portal-bar+.navbox-styles+.navbox,.mw-parser-output .portal-bar+.navbox-styles+.sister-bar{margin-top:-1px}</style><div class="portal-bar noprint metadata noviewer portal-bar-bordered" role="navigation" aria-label="Portals"><span class="portal-bar-header"><a href="/wiki/Wikipedia:Contents/Portals" title="Wikipedia:Contents/Portals">Portals</a>:</span><ul class="portal-bar-content"><li class="portal-bar-item"><span class="nowrap"><span 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/19px-Emblem-money.svg.png" decoding="async" width="19" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/29px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/38px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business_and_economics" class="mw-redirect" title="Portal:Business and economics">Business and economics</a></li><li class="portal-bar-item"><span class="nowrap"><span typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/All-currency-symbol.svg/19px-All-currency-symbol.svg.png" decoding="async" width="19" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9d/All-currency-symbol.svg/29px-All-currency-symbol.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9d/All-currency-symbol.svg/38px-All-currency-symbol.svg.png 2x" data-file-width="54" data-file-height="54" /></span></span> </span><a href="/wiki/Portal:Banking" class="mw-redirect" title="Portal:Banking">Banking</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/b/b9/Flag_of_Australia.svg/21px-Flag_of_Australia.svg.png" decoding="async" width="21" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/b/b9/Flag_of_Australia.svg/32px-Flag_of_Australia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/b/b9/Flag_of_Australia.svg/42px-Flag_of_Australia.svg.png 2x" data-file-width="1280" data-file-height="640" /></span></span> </span><a href="/wiki/Portal:Australia" title="Portal:Australia">Australia</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/b/ba/Flag_of_Germany.svg/21px-Flag_of_Germany.svg.png" decoding="async" width="21" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/b/ba/Flag_of_Germany.svg/32px-Flag_of_Germany.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/b/ba/Flag_of_Germany.svg/42px-Flag_of_Germany.svg.png 2x" data-file-width="1000" data-file-height="600" /></span></span> </span><a href="/wiki/Portal:Germany" title="Portal:Germany">Germany</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/21px-Flag_of_Argentina.svg.png" decoding="async" width="21" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/32px-Flag_of_Argentina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/42px-Flag_of_Argentina.svg.png 2x" data-file-width="800" data-file-height="500" /></span></span> </span><a href="/wiki/Portal:Argentina" title="Portal:Argentina">Argentina</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/21px-Flag_of_Japan.svg.png" decoding="async" width="21" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/32px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/42px-Flag_of_Japan.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Portal:Japan" title="Portal:Japan">Japan</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/21px-Flag_of_the_United_States.svg.png" decoding="async" width="21" height="11" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/42px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/10/Flag_of_Scotland.svg/21px-Flag_of_Scotland.svg.png" decoding="async" width="21" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/10/Flag_of_Scotland.svg/32px-Flag_of_Scotland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/10/Flag_of_Scotland.svg/42px-Flag_of_Scotland.svg.png 2x" data-file-width="1000" data-file-height="600" /></span></span> </span><a href="/wiki/Portal:Scotland" title="Portal:Scotland">Scotland</a></li><li class="portal-bar-item"><span class="nowrap"><span class="mw-image-border" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/New_England_pine_flag.svg/21px-New_England_pine_flag.svg.png" decoding="async" width="21" height="13" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/New_England_pine_flag.svg/32px-New_England_pine_flag.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/35/New_England_pine_flag.svg/42px-New_England_pine_flag.svg.png 2x" data-file-width="720" data-file-height="432" /></span></span> </span><a href="/wiki/Portal:New_England" title="Portal:New England">New England</a></li><li class="portal-bar-item"><span class="nowrap"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/6e/Symbol-hammer-and-sickle.svg/19px-Symbol-hammer-and-sickle.svg.png" decoding="async" width="19" height="19" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/6e/Symbol-hammer-and-sickle.svg/29px-Symbol-hammer-and-sickle.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/6e/Symbol-hammer-and-sickle.svg/38px-Symbol-hammer-and-sickle.svg.png 2x" data-file-width="48" data-file-height="48" /></span></span> </span><a 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