Ad valorem tax - Knowledge

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zero-rate is not featured in the EU Sixth Directive as it was intended that the minimum VAT rate throughout Europe would be 5%. However, zero-rating remains in some Member States, most notably the UK, as a legacy of pre-EU legislation. These Member States have been granted a derogation to continue existing zero-rating but cannot add new goods or services. The UK also exempts or lowers the rate on some products depending on situation; for example milk products are exempt from VAT, but if you go into a restaurant and drink a milk drink it is VAT-able. Some products such as feminine hygiene products and baby products (nappies etc.) are charged at 5% VAT along with domestic fuel.

2572:" is the best thing to make the market free and without problems. The low-income earners have the biggest burden because consumption taxes (i.e. sales tax and value-added tax) are regressive. To compensate for this, taxes on necessities are usually lower than taxes on luxury goods. Supporters of this kind of taxation believe that it is an effective way to increase income and reduce income tax accordingly. Opponents believe that, as a diminishing tax, it places too much burden on the low-income earners. When the tax burden is borne by the producers, the French economist 2594: 1829:, taxation of wheat reduces wheat production, and so on. However, taxing the value of unimproved land has different effects: it's possible to distinguish two different sources of value for a land, the natural value of the land and the value created by improving it (for example, by building value on the land). Since the value of unacquired land is not earned, neither land value nor land value tax will affect production behavior (Hooper 2008). 1644: 2034: 1632: 2503:

supplies (such as land and certain financial services). Input VAT that is attributable to exempt supplies is not recoverable, although a business can increase its prices so the customer effectively bears the cost of the 'sticking' VAT (the effective rate will be lower than the headline rate and depend on the balance between previously taxed input and labour at the exempt stage).

2297:. While this was the stated intent at the time, the States still charge duty on a various transactions, including but not limited to vehicle transfers and land transfers, insurance contracts and agreements for the sale of land. Many States, such as Western Australia, have made recent amendments to duties laws to phase out particular duties and clarify existing ones. The 1771:, school districts, or special taxation zones, also known as special purpose zones. Many entities can collect ad valorem taxes from the property owners; for example, a city and a county. Ad valorem property taxes are usually the main source of income for state and municipal governments. Municipal property ad valorem taxes are often referred to as "property taxes". 2542:

businesses may register and account for VAT on only one EU member state. This produces distortions as the rate of VAT is that of the member state of registration, not where the customer is located, and an alternative approach is therefore under negotiation, whereby VAT is charged at the rate of the member state where the purchaser is located.

1907:, in that the tax is collected from someone other than the person who actually bears the cost of the tax (namely the seller rather than the consumer). To avoid double taxation on final consumption, exports (which by definition are consumed abroad) are usually not subject to VAT and VAT charged under such circumstances is usually refundable. 2157:, relates to the tax that results when the net assessed value of a property is multiplied times the millage rate applicable to that property. This millage rate is usually expressed as a multiple of 1/1000 of a dollar. Thus the fractional amount of 0.001 will be expressed as 1 mill when expressed as an ad valorem tax millage rate. 2016:– a land-tax first imposed in 1012 in Britain to pay off Viking raiders. The amount of tax collected was based on the value of the taxpayer's property – usually measured by a local unit to determine the size of the land. Since the Danegeld became in time too complicated to collect, it was later replaced by 2576:

said: "taxes, over time, cripple production itself" (Say 1880, 447). As some form of taxation is necessary to finance public institutions serving society, such taxation should be fair and helpful. Say (1880) said, "The best scheme of finance is, to spend as little money as possible; and the best tax

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VAT (that is, VAT on its input supplies). A business is generally able to recover input VAT to the extent that the input VAT is attributable to (that is, used to make) its taxable outputs. Input VAT is recovered by setting it against the output VAT for which the business is required to account to the

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Under the EU system of VAT, where a person carrying on an economic activity supplies goods and services to another person, and the value of the supplies passes financial limits, the supplier is required to register with the local taxation authorities and charge its customers, and account to the local

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In some states, a central appraisal authority establishes values on all properties and distributes these to the local county or jurisdiction taxing authority, which then sets a tax rate and imposes the local ad valorem tax. In other states, a central appraisal authority values certain properties that

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influences in the spread of VAT outside of the EU are generally attributed to the IMF and the World Bank. Ironically the United States, who to this day do not have the VAT, promoted the tax largely in their post WWII occupation of Japan as well as in their advisory activities to developing economies.

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Businesses can be required to register for VAT in EU member states, other than the one in which they are based, if they supply goods via mail order to those states, over a certain threshold. Businesses that are established in one member state but which receive supplies in another member state may be

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Different rates of VAT apply in different EU member states. The minimum standard rate of VAT throughout the EU is 15%, although reduced rates of VAT, as low as 5%, are applied in various states on various sorts of supply (for example, domestic fuel and power in the UK). The maximum rate in the EU is

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is used most frequently to refer to the value placed on property by the county tax assessors. An assessment is made against this value by applying an assessment rate (e.g. 100%, 60%, 40%, etc.). The net assessment is determined after subtracting any exemptions to which the property owner is entitled

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With land value taxes (LVT), which are still ad valorem taxes, just the value of the land itself is taxed. Buildings, personal property and any kind of decoration are ignored by the following tax. LVT is different from other real estate taxes. Practically speaking, every jurisdiction collecting real

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shows that taxes on transfers can encourage firms to internalize costs and grow, whereas the absence of such transactions may result in a larger number of individually smaller firms. For example, a sales tax – unlike a VAT – would realign the incentives of a steel mill in favor of operating its own

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The origin of the value-added tax is a debatable topic. It is variously ascribed to either German businessman Wilhelm von Siemens in 1918, or American economist Thomas S. Adams in his works between the years 1910-1921. Adams intended the VAT as an alternative to the business income tax and meant it

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The idea behind his thought was, instead of taxing labor and capital, to tax the rent of land and natural opportunities, in order to regain the rent for public use. He pointed out that in general, taxation will stifle production behavior: he thought that incomes taxation reduces people's motivation

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The differences between different rates of VAT was often originally justified by certain products being "luxuries" and thus bearing high rates of VAT, whereas other items were deemed to be "essentials" and thus bearing lower rates of VAT. However, often high rates persisted long after the argument

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after the sale. The current use value is the typical selling price for property with an assumption that it will continue after the sale to be used in its current use rather than being converted to its highest and best use. State legislatures have created many variations to these two main valuation

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It is also considered as the price at which a property changes hands between a potential buyer and a potential seller when both parties have reliable knowledge of all necessary facts and do not require buying or selling. Most tax authorities require regular inspections of the subject matter during

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which purchases materials for production or ordinary operating expenses prior to delivering a service or product to the marketplace. This prevents so-called tax "cascading" or "pyramiding", in which an item is taxed more than once as it makes its way from production to final retail sale. There are

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of the property. Fair market price refers to the estimated selling price of the property. It is assumed that both willing buyers and sellers have the willingness to trade, and both parties have a reasonable understanding of all relevant facts about the property, and both parties are not obliged to

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Finally, some goods and services are "zero-rated". The zero-rate is a positive rate of tax calculated at 0%. Supplies subject to the zero-rate are still "taxable supplies", i.e. they have VAT charged on them. In the UK, examples include most food, books, drugs, and certain kinds of transport. The

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pays on the value of the property being taxed. Ad valorem property taxes are collected by local government departments (examples are counties, cities, school districts, and special tax districts) on real property or personal property. Ad valorem property taxes are usually a main, if not the main,

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The Sixth VAT Directive requires certain goods and services to be exempt from VAT (for example, postal services, medical care, lending, insurance, betting), and certain other goods and services to be exempt from VAT but subject to the ability of an EU member state to opt to charge VAT on those

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seen as a percentage of the sales price or estimated value. They belong to the assessed value range (because this is the only way to estimate the "sales price"). There are three species or types of property: Land, Improvements to Land (immovable man made things), and Personal (movable man made

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Ideally, a sales tax is fair, has a high compliance rate, is difficult to avoid, is charged every time an item is sold retail, and is simple to calculate and simple to collect. A conventional or retail sales tax attempts to achieve this by charging the tax only on the final end user, unlike a

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and entertainment products and services to EU countries are also required to register with the tax authorities in the relevant EU member state, and to collect VAT on their sales at the appropriate rate, according to the location of the purchaser. Alternatively, under a special scheme, non-EU

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Firstly VAT was introduced in France in 1954, but its usage was limited only to several cases. First full-scale VAT was put in place in Denmark in 1967. The spread of VAT was helped by the fact that European Union began to require members to adopt the VAT upon their entrance to the EU. Major

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Starting with the land-value vax, since it is believed that the market usually redistributes resources functionally, the best tax is the one that causes the least distortion of market incentives; land value tax meets this standard. In addition, the land's value in a certain locality will be

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or any other government entity upon the property owner. Ad valorem taxes are based on real property ownership and can therefore be compared with transaction taxes (i.e. sales taxes). Ad valorem tax is determined and collected every year, while transaction tax is only levied at the time of

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are difficult to value at the local level (e.g. railroads, electric companies and other utility companies) and sends these values to the local county or jurisdiction taxing authority, while the local tax assessors determine the value on all other property in the county or jurisdiction.

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A tax on the value of the site is actually a tax on the production potential, that is the consequence of land improvement in the area. George (1897) proposed to impose a tax on a piece of land based on the improvement of adjacent land (Hooper 2008). Rothbard (2004) believes that a

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of the monetary value of the property, and tax is assessed in proportion to that value. Forms of property tax used vary between countries and jurisdictions. Usually, ad valorem taxes are calculated as a percentage of the estimated value of the considered property.

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not as an appendix to the federal income tax system in existence at the time but as its major alternation. In contrast the innovators in Germany thought of the VAT as a substitution for an already existing sales tax and as an adjunct to the tax on income.

1821:, by which he advocated a flat tax on lands based on the original unimproved value of the latters in their natural state, the "land value tax". George believed this tax was sufficient to support all government programs, being substantially a "single tax". 2255:

later entered into a similar agreement to harmonize and implement an HST in that province, while effective April 1, 2013, the Government of British Columbia eliminated the HST and reinstated PST and GST on taxable services provided in British Columbia.

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taxed cars as a luxury product (33%) up into the 1980s, when most of the French households owned one or more cars. Similarly, in the UK, clothing for children is "zero rated" whereas clothing for adults is subject to VAT at the standard rate of 20%.

2522:. "Acquisition" VAT is payable when goods are acquired in one EU member state from another EU member state (this is done not at the border but through an accounting mechanism). EU businesses are often required to charge themselves VAT under the 1746:

All ad valorem taxes are collected according to the determined value of the taxed item. In the most common application of ad valorem taxes, namely municipal property taxes, public tax assessors regularly assess the property owner's

2224:. The GST replaced a hidden 13.5% Manufacturers' Sales Tax (MST) because it hurt the manufacturing sector's ability to export. The introduction of the GST was very controversial. As of January 1, 2012, the GST stood at 5%. 1947:

source of income for state and municipal governments. Municipal ad valorem property tax is often referred to as "property tax" for short. The owner of the property should pay this tax based on the value of the property.

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coal mine, as opposed to simply buying coal in a transaction subject to taxation; the theory of the firm's model suggests that this would be less economically efficient as it results in a decline in specialization.

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and current use value. The fair market value is based on the typical selling price for property on which the buyer and seller can agree, with the assumption that the property is being used or will be used at its

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because a sales tax is levied on the total value of the exchange. For this reason, a VAT is neutral with respect to the number of passages that there are between the producer and the final consumer. A VAT is an

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Generally, starting from January 1 of each year, the tax assessment used to determine ad valorem taxes is calculated. Ad valorem tax as a percentage of the value of the assessed property, usually the

1973:" is generally defined as the price that willing buyers are willing to pay and the price of property that willing sellers are willing to accept, and neither price is forced to buy or sell. 1984:, site value, rental value. In different countries, taxes are calculated on building area and property area - called unit value. These methods can also be used in combination. 2564:

is correct that other taxes may have a stronger inhibitory effect but now a single land tax is not recognized innocent by economists. The site value is created, not inherent.

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influenced by local government services, so it may be considered fair to tax landowners in proportion to the value of the proceeds received to finance these services.

2678: 2534:. A similar directive, the Thirteenth VAT Directive (Directive 86/560/EC), also allows businesses established outside the EU to recover VAT in certain circumstances. 2114:

taxes (mainly real property tax and sales taxes) are a major source of revenues for state and municipal governments, especially in jurisdictions that do not employ a

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The tax determined from multiplying the ad valorem assessment times the ad valorem tax rate is typically collected by the tax collector or tax commissioner.

1800:. Property taxes usually are determined and collected with annual incidence, while transactional taxes take places at the time when the transaction occurs. 2577:

is always the lightest." At the end, the challenge is to guarantee that ad valorem taxes do not cause more problems than other forms of taxation (i.e.

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Though, there is no uniform tax base that applies to all places. In some countries, property taxes are based on the value of the property depending on

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able to reclaim VAT charged in the second state under the provisions of the Eighth VAT Directive (Directive 79/1072/EC). To do so, businesses have a

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As of July 1, 2010, the federal GST and the regional Provincial Sales Tax (PST) were 'harmonized' into a single value-added sales tax, called the

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whose amount is based on the value of a transaction or of a property. It is typically imposed at the time of a transaction, as in the case of a

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VAT (that is, VAT on its output supplies). VAT that is paid by a business to other businesses on the supplies that it receives is known as

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several types of sales taxes: seller or vendor taxes, consumer excise taxes, retail transaction taxes, or value-added taxes.

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Municipalities usually collect property ad valorem taxes, but they are levied also by government entities; examples are

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Following changes introduced on July 1, 2003, (under Directive 2002/38/EC), non-EU businesses providing digital

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also had various property taxes. One of the earliest well documented ad valorem taxes known in Europe is the

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There are different ad valorem taxes and they are based in some cases on the ownership of real assets ( i.e.

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on 1 October 1986 at a rate of 10%. This was increased to 12.5% on 1 July 1989 and 15% on 1 October 2010.

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includes land value tax, since land value has a meaningful impact on the overall property value. In 1879,

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The estimated value of a property usually refers to the annual determination of the fair market value. "

2183:(VAT), charged at the standard rate of 20% on supplies of goods and services. It is therefore a tax on 928: 400: 2605: 2244: 975: 553: 510: 361: 216: 65: 2739: 2920: 2837: 2352: 2214: 2044: 1567: 985: 469: 2906: 2381: 2363:) or VAT exemption for regions or territories. The regions below fall out of the scope of EU VAT: 2048: 1898:

on exchanges. It is levied on the added value that results from each exchange. It differs from a

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system and designed to phase out the various state and territory taxes such as banking taxes,

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mechanism where services are received from another member state or from outside of the EU.

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The determined value of the property is used to calculate the annual tax collected by the

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because the amount of duty owed is often based on the value of the imported commodity.

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the evaluation process and decide evaluation measures to determine fair market value.

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government, or, if there is an excess, by claiming a repayment from the government.

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complete the transaction. Fair market value can be seen as just a reasonable price.

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Foldvary Fred, E. "The Ultimate Tax Reform: Public Revenue from Land Rent".

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Property taxes have existed since the first ancient civilizations such as

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VAT that is charged by a business and paid by its customers is known as

2578: 2395: 2391: 2377: 2290: 2231:(HST). The HST came into effect in five of the ten Canadian provinces: 1852: 1731: 1714:

tax may also be imposed annually, as in the case of a real or personal

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CSI Policy Study, Civil Society Institute, Santa Clara University

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into the EU from other states, VAT is generally charged at the

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A value-added tax (VAT), or goods and services tax (GST), is a

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by the government charging the tax. There is usually a list of

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of VAT, so VAT is payable in addition to the agreed price).

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The two main basis for determining the ad valorem value are

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for certain goods and services. The tax is usually set as a

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of VAT, so VAT is included as part of the agreed price, or

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on 1 July 2000, replacing the previous federal wholesale

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taxation authority for VAT (although the price may be

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European Union Common Consolidated Corporate Tax Base

2179:The third largest source of government revenues is 2163: 2793: 2769:"Exploring the Origins and the Global Rise of VAT" 2984: 2800:Oxford Research Encyclopedia of American History 2880:. London: Adam & Charles Black. p. 16. 2795:"Neutrality/Nonalignment and the United States" 2907:"B.C. votes to scrap HST | National Post" 2351:. The EU VAT system is imposed by a series of 1668: 2836:Carlson, Richard Henry (September 1, 2004). 2213:introduced in Canada on January 1, 1991, by 2062:. Unsourced material may be challenged and 2347:A common VAT system is compulsory for the 2322:of 15% on most goods and services sold in 2274:of 10% on most goods and services sold in 1675: 1661: 2723: 2082:Learn how and when to remove this message 1751:in order to determine its current value. 1184:Institute on Taxation and Economic Policy 1859:. The tax can be included in the price ( 2878:The Economic History of England, Vol. 1 2865:. Oxford University press. p. 275. 2863:The Oxford Companion to British history 2835: 2985: 2875: 2860: 2808:10.1093/acrefore/9780199329175.013.284 2791: 2303:Western Australian State Law Publisher 2207:Taxe sur les produits et services, TPS 2153:" tax, most frequently referred to as 2024:Application of a sales or property tax 2746:from the original on 23 November 2007 2532:value added tax identification number 2890: 2762: 2760: 2588: 2314:Goods and Services Tax (New Zealand) 2060:adding citations to reliable sources 2027: 2936: 2681:from the original on 3 October 2008 2546:was no longer valid. For instance, 2349:member states of the European Union 1950:Ad valorem taxes refer to goods or 13: 2266:Goods and Services Tax (Australia) 2201:The Goods and Services Tax (GST) ( 1934:A property tax, millage tax is an 1883: 14: 3009: 2967: 2838:"A Brief History of Property Tax" 2766: 2757: 2698: 2168: 1863:) or added at the point of sale ( 1803: 999:Global minimum corporate tax rate 16:Tax based on value of transaction 2592: 2318:The Goods and Services Tax is a 2301:(WA) is available online at the 2270:The Goods and Services Tax is a 2175:Value-added tax (United Kingdom) 2164:Application of a value-added tax 2094: 2032: 1642: 1630: 464:Base erosion and profit shifting 34: 2939:A treatise on political economy 2930: 2913: 2899: 2884: 2197:Goods and Services Tax (Canada) 1923: 1698:for "according to value") is a 242:Optimal capital income taxation 2869: 2854: 2829: 2785: 2732: 2717: 2692: 2661: 2343:European Union value added tax 2307: 2102:duties are important to those 1322:List of countries by tax rates 1: 2792:Rakove, Robert (2016-06-09), 2654: 1762: 747:Natural resources consumption 2742:. Business Owner's Toolkit. 2259: 1987: 1832: 1774: 1741: 597:United States as a tax haven 7: 2937:Say, Jean Baptiste (2007). 2802:, Oxford University Press, 2701:"What's an Ad Valorem Tax?" 2632: 2554: 1875:levied on the intermediate 1787: 10: 3014: 2340: 2311: 2263: 2194: 2172: 1927: 1910: 1887: 1836: 511:Offshore financial centres 401:Repatriation tax avoidance 2584: 2353:European Union directives 2336: 2329:It was introduced by the 2281:It was introduced by the 2245:Newfoundland and Labrador 2190: 976:Financial transaction tax 66:Property tax equalization 2331:Fourth Labour Government 1730:). In some countries, a 1327:Tax revenue to GDP ratio 986:Currency transaction tax 567:Liechtenstein tax affair 2998:Latin legal terminology 2895:. pp. 98, 99, 166. 2669:"America's Berlin Wall" 1034:Permanent establishment 1029:Exchange of Information 532:Financial Secrecy Index 183:Medical savings account 2921:"VAT Comments (Malta)" 2740:"Types of Sales Taxes" 2518:, at the same time as 929:Vehicle miles traveled 548:Ireland as a tax haven 362:Private tax collection 2861:Cannon, John (1997). 2382:Büsingen am Hochrhein 2220:and finance minister 1938:tax that an owner of 602:Panama as a tax haven 554:Ireland v. Commission 522:Conduit and sink OFCs 517:Offshore magic circle 438:Unreported employment 2941:. New York: Cosimo. 2253:Prince Edward Island 2229:Harmonized Sales Tax 2139:highest and best use 2056:improve this section 1819:Progress and Poverty 1598:United Arab Emirates 1340:Individual Countries 1049:Foreign revenue rule 841:Inheritance (estate) 560:Leprechaun economics 2876:Lipson, E. (1959). 2539:electronic commerce 2464:The Channel Islands 2209:) is a multi-level 2116:personal income tax 1637:Business portal 1332:Tax rates in Europe 1202:Tax Justice Network 1148:Dhammika Dharmapala 651:Airport improvement 459:Transfer mispricing 250:Distribution of Tax 22:Part of a series on 2644:Haig–Simons income 2626:theory of the firm 2604:. You can help by 2432:The Canary Islands 1873:gross receipts tax 1238:Eight per thousand 1153:James R. Hines Jr. 1044:European Union FTT 61:Government revenue 2948:978-1-60206-191-0 2817:978-0-19-932917-5 2622: 2621: 2574:Jean-Baptiste Say 2446:Campione d'Italia 2283:Howard Government 2185:consumer spending 2134:fair market value 2092: 2091: 2084: 1971:Fair market value 1849:point of purchase 1843:A sales tax is a 1781:fair market value 1734:is imposed as an 1685: 1684: 1620: 1619: 1216: 1215: 1208:Tax Policy Center 951:Negative (income) 727:Environmental tax 609: 608: 527:Financial centres 347:Tax investigation 285: 284: 153:Tax harmonization 3005: 2961: 2960: 2934: 2928: 2927: 2925: 2917: 2911: 2910: 2903: 2897: 2896: 2888: 2882: 2881: 2873: 2867: 2866: 2858: 2852: 2851: 2849: 2847: 2842: 2833: 2827: 2826: 2825: 2824: 2797: 2789: 2783: 2782: 2780: 2778: 2773: 2767:James, Kathryn. 2764: 2755: 2754: 2752: 2751: 2736: 2730: 2729: 2721: 2715: 2714: 2712: 2711: 2696: 2690: 2689: 2687: 2686: 2677:. 12 June 2008. 2665: 2617: 2614: 2596: 2589: 2233:British Columbia 2087: 2080: 2076: 2073: 2067: 2036: 2028: 1724:expatriation tax 1677: 1670: 1663: 1649:Money portal 1647: 1646: 1645: 1635: 1634: 1311: 1310: 1132: 1131: 1039:Transfer pricing 1019:Tax equalization 993: 936:Corporate profit 572:Luxembourg Leaks 506:Corporate havens 385: 384: 201: 200: 38: 19: 18: 3013: 3012: 3008: 3007: 3006: 3004: 3003: 3002: 2983: 2982: 2970: 2965: 2964: 2949: 2935: 2931: 2923: 2919: 2918: 2914: 2905: 2904: 2900: 2889: 2885: 2874: 2870: 2859: 2855: 2845: 2843: 2840: 2834: 2830: 2822: 2820: 2818: 2790: 2786: 2776: 2774: 2771: 2765: 2758: 2749: 2747: 2738: 2737: 2733: 2722: 2718: 2709: 2707: 2697: 2693: 2684: 2682: 2667: 2666: 2662: 2657: 2635: 2618: 2612: 2609: 2602:needs expansion 2587: 2557: 2510:When goods are 2345: 2339: 2320:value-added tax 2316: 2310: 2299:Duties Act 2008 2272:value-added tax 2268: 2262: 2211:value-added tax 2199: 2193: 2181:value-added tax 2177: 2171: 2166: 2106:goods into the 2097: 2088: 2077: 2071: 2068: 2053: 2037: 2026: 1990: 1932: 1926: 1913: 1892: 1890:Value-added tax 1886: 1884:Value-added tax 1847:charged at the 1845:consumption tax 1841: 1835: 1806: 1790: 1777: 1765: 1744: 1720:inheritance tax 1708:value-added tax 1681: 1643: 1641: 1629: 1622: 1621: 1308: 1298: 1297: 1253:Fiscus Judaicus 1228: 1218: 1217: 1176:Advocacy groups 1129: 1121: 1120: 1111:Trade agreement 1106:Free-trade zone 1064: 1054: 1053: 991: 971: 961: 960: 621: 611: 610: 582:Paradise Papers 423:Debtors' prison 382: 372: 371: 342:Tax preparation 302:Revenue service 297: 287: 286: 198: 188: 187: 168:Double taxation 163:Tax withholding 158:Tax competition 76:Non-tax revenue 56: 17: 12: 11: 5: 3011: 3001: 3000: 2995: 2981: 2980: 2974:Ad Valorem Tax 2969: 2968:External links 2966: 2963: 2962: 2947: 2929: 2912: 2898: 2893:Ruling England 2883: 2868: 2853: 2828: 2816: 2784: 2756: 2731: 2716: 2699:Kagan, Julia. 2691: 2659: 2658: 2656: 2653: 2652: 2651: 2649:Land value tax 2646: 2641: 2634: 2631: 2620: 2619: 2599: 2597: 2586: 2583: 2556: 2553: 2524:reverse charge 2472: 2471: 2468:United Kingdom 2457: 2439: 2421: 2411: 2389: 2375: 2341:Main article: 2338: 2335: 2312:Main article: 2309: 2306: 2295:land value tax 2264:Main article: 2261: 2258: 2222:Michael Wilson 2218:Brian Mulroney 2215:Prime Minister 2195:Main article: 2192: 2189: 2173:Main article: 2170: 2169:United Kingdom 2167: 2165: 2162: 2096: 2093: 2090: 2089: 2040: 2038: 2031: 2025: 2022: 2006:Ancient Greece 1989: 1986: 1952:property taxes 1928:Main article: 1925: 1922: 1912: 1909: 1888:Main article: 1885: 1882: 1837:Main article: 1834: 1831: 1805: 1804:Land value tax 1802: 1789: 1786: 1776: 1773: 1764: 1761: 1743: 1740: 1683: 1682: 1680: 1679: 1672: 1665: 1657: 1654: 1653: 1652: 1651: 1639: 1624: 1623: 1618: 1617: 1616: 1615: 1610: 1605: 1603:United Kingdom 1600: 1595: 1590: 1585: 1580: 1575: 1570: 1565: 1560: 1555: 1550: 1545: 1540: 1535: 1530: 1525: 1520: 1515: 1510: 1505: 1500: 1495: 1490: 1485: 1480: 1475: 1470: 1465: 1460: 1455: 1450: 1445: 1440: 1435: 1430: 1425: 1420: 1415: 1410: 1405: 1400: 1395: 1390: 1385: 1380: 1375: 1370: 1365: 1360: 1355: 1350: 1342: 1341: 1337: 1336: 1335: 1334: 1329: 1324: 1316: 1315: 1309: 1304: 1303: 1300: 1299: 1296: 1295: 1290: 1285: 1280: 1275: 1270: 1265: 1260: 1255: 1250: 1245: 1240: 1235: 1229: 1224: 1223: 1220: 1219: 1214: 1213: 1212: 1211: 1205: 1199: 1196:Tax Foundation 1193: 1187: 1178: 1177: 1173: 1172: 1171: 1170: 1168:Gabriel Zucman 1165: 1160: 1155: 1150: 1145: 1143:Mihir A. Desai 1137: 1136: 1130: 1127: 1126: 1123: 1122: 1119: 1118: 1113: 1108: 1103: 1098: 1093: 1092: 1091: 1086: 1076: 1071: 1065: 1060: 1059: 1056: 1055: 1052: 1051: 1046: 1041: 1036: 1031: 1026: 1021: 1016: 1011: 1006: 1004:Robin Hood tax 1001: 996: 988: 983: 978: 972: 967: 966: 963: 962: 959: 958: 953: 948: 943: 941:Excess profits 938: 933: 932: 931: 926: 921: 912: 907: 893: 888: 883: 878: 873: 868: 863: 858: 853: 848: 843: 838: 833: 828: 826:Gross receipts 823: 818: 813: 808: 807: 806: 801: 796: 791: 786: 781: 776: 766: 765: 764: 759: 754: 749: 744: 739: 734: 724: 719: 718: 717: 712: 707: 702: 697: 692: 687: 677: 676: 675: 665: 664: 663: 658: 653: 643: 638: 633: 628: 622: 617: 616: 613: 612: 607: 606: 605: 604: 599: 594: 589: 584: 579: 577:Offshore Leaks 574: 569: 564: 563: 562: 557: 542: 541: 540:Major examples 537: 536: 535: 534: 529: 524: 519: 514: 508: 503: 495: 494: 490: 489: 488: 487: 482: 477: 475:Dutch Sandwich 472: 467: 461: 456: 448: 447: 443: 442: 441: 440: 435: 430: 425: 420: 415: 413:Tax resistance 410: 405: 404: 403: 390: 389: 383: 378: 377: 374: 373: 370: 369: 364: 359: 354: 349: 344: 339: 334: 329: 324: 319: 317:Taxable income 314: 312:Tax assessment 309: 304: 298: 293: 292: 289: 288: 283: 282: 281: 280: 275: 270: 265: 260: 252: 251: 247: 246: 245: 244: 239: 234: 229: 224: 219: 214: 206: 205: 204:General Theory 199: 194: 193: 190: 189: 186: 185: 180: 175: 173:Representation 170: 165: 160: 155: 150: 145: 140: 135: 130: 125: 120: 115: 110: 105: 100: 95: 94: 93: 83: 78: 73: 68: 63: 57: 52: 51: 48: 47: 40: 39: 31: 30: 24: 23: 15: 9: 6: 4: 3: 2: 3010: 2999: 2996: 2994: 2991: 2990: 2988: 2979: 2975: 2972: 2971: 2958: 2954: 2950: 2944: 2940: 2933: 2922: 2916: 2908: 2902: 2894: 2887: 2879: 2872: 2864: 2857: 2839: 2832: 2819: 2813: 2809: 2805: 2801: 2796: 2788: 2770: 2763: 2761: 2745: 2741: 2735: 2727: 2720: 2706: 2702: 2695: 2680: 2676: 2675: 2674:The Economist 2670: 2664: 2660: 2650: 2647: 2645: 2642: 2640: 2637: 2636: 2630: 2627: 2616: 2607: 2603: 2600:This section 2598: 2595: 2591: 2590: 2582: 2580: 2575: 2571: 2565: 2563: 2552: 2549: 2543: 2540: 2535: 2533: 2527: 2525: 2521: 2517: 2513: 2508: 2504: 2500: 2496: 2493: 2489: 2484: 2482: 2478: 2469: 2465: 2461: 2458: 2455: 2451: 2447: 2443: 2440: 2437: 2433: 2429: 2425: 2422: 2419: 2415: 2412: 2409: 2405: 2401: 2400:French Guiana 2397: 2393: 2390: 2387: 2383: 2379: 2376: 2373: 2369: 2366: 2365: 2364: 2362: 2358: 2354: 2350: 2344: 2334: 2332: 2327: 2325: 2321: 2315: 2305: 2304: 2300: 2296: 2292: 2288: 2284: 2279: 2277: 2273: 2267: 2257: 2254: 2250: 2246: 2242: 2241:New Brunswick 2238: 2234: 2230: 2225: 2223: 2219: 2216: 2212: 2208: 2204: 2198: 2188: 2186: 2182: 2176: 2161: 2158: 2156: 2152: 2147: 2143: 2140: 2135: 2130: 2127: 2123: 2121: 2117: 2113: 2109: 2108:United States 2105: 2101: 2095:United States 2086: 2083: 2075: 2065: 2061: 2057: 2051: 2050: 2046: 2041:This section 2039: 2035: 2030: 2029: 2021: 2019: 2015: 2011: 2007: 2003: 1999: 1995: 1985: 1983: 1978: 1974: 1972: 1967: 1964: 1960: 1956: 1953: 1948: 1945: 1941: 1937: 1931: 1921: 1917: 1908: 1906: 1901: 1897: 1891: 1881: 1878: 1874: 1868: 1866: 1865:tax-exclusive 1862: 1861:tax-inclusive 1858: 1854: 1850: 1846: 1840: 1830: 1828: 1822: 1820: 1816: 1812: 1801: 1799: 1795: 1785: 1782: 1772: 1770: 1760: 1759:transaction. 1757: 1752: 1750: 1739: 1737: 1733: 1729: 1725: 1721: 1717: 1713: 1709: 1705: 1701: 1697: 1693: 1691: 1678: 1673: 1671: 1666: 1664: 1659: 1658: 1656: 1655: 1650: 1640: 1638: 1633: 1628: 1627: 1626: 1625: 1614: 1611: 1609: 1608:United States 1606: 1604: 1601: 1599: 1596: 1594: 1591: 1589: 1586: 1584: 1581: 1579: 1576: 1574: 1571: 1569: 1566: 1564: 1561: 1559: 1556: 1554: 1551: 1549: 1546: 1544: 1541: 1539: 1536: 1534: 1531: 1529: 1526: 1524: 1521: 1519: 1516: 1514: 1511: 1509: 1506: 1504: 1501: 1499: 1496: 1494: 1491: 1489: 1486: 1484: 1481: 1479: 1476: 1474: 1471: 1469: 1466: 1464: 1461: 1459: 1456: 1454: 1451: 1449: 1446: 1444: 1441: 1439: 1436: 1434: 1431: 1429: 1426: 1424: 1421: 1419: 1416: 1414: 1411: 1409: 1406: 1404: 1401: 1399: 1396: 1394: 1391: 1389: 1386: 1384: 1381: 1379: 1376: 1374: 1371: 1369: 1366: 1364: 1361: 1359: 1356: 1354: 1351: 1349: 1346: 1345: 1344: 1343: 1339: 1338: 1333: 1330: 1328: 1325: 1323: 1320: 1319: 1318: 1317: 1314:All Countries 1313: 1312: 1307: 1302: 1301: 1294: 1291: 1289: 1286: 1284: 1281: 1279: 1276: 1274: 1271: 1269: 1268:Tolerance tax 1266: 1264: 1261: 1259: 1256: 1254: 1251: 1249: 1246: 1244: 1241: 1239: 1236: 1234: 1231: 1230: 1227: 1222: 1221: 1209: 1206: 1203: 1200: 1197: 1194: 1191: 1188: 1185: 1182: 1181: 1180: 1179: 1175: 1174: 1169: 1166: 1164: 1161: 1159: 1156: 1154: 1151: 1149: 1146: 1144: 1141: 1140: 1139: 1138: 1134: 1133: 1125: 1124: 1117: 1114: 1112: 1109: 1107: 1104: 1102: 1099: 1097: 1094: 1090: 1087: 1085: 1082: 1081: 1080: 1077: 1075: 1072: 1070: 1067: 1066: 1063: 1058: 1057: 1050: 1047: 1045: 1042: 1040: 1037: 1035: 1032: 1030: 1027: 1025: 1022: 1020: 1017: 1015: 1012: 1010: 1007: 1005: 1002: 1000: 997: 994: 989: 987: 984: 982: 979: 977: 974: 973: 970: 969:International 965: 964: 957: 954: 952: 949: 947: 944: 942: 939: 937: 934: 930: 927: 925: 922: 920: 916: 913: 911: 908: 906: 903: 902: 901: 897: 894: 892: 889: 887: 884: 882: 879: 877: 874: 872: 871:Resource rent 869: 867: 864: 862: 859: 857: 854: 852: 849: 847: 844: 842: 839: 837: 834: 832: 829: 827: 824: 822: 819: 817: 814: 812: 809: 805: 802: 800: 797: 795: 792: 790: 787: 785: 782: 780: 777: 775: 772: 771: 770: 767: 763: 760: 758: 755: 753: 750: 748: 745: 743: 740: 738: 735: 733: 730: 729: 728: 725: 723: 720: 716: 713: 711: 708: 706: 703: 701: 698: 696: 693: 691: 688: 686: 683: 682: 681: 678: 674: 671: 670: 669: 668:Capital gains 666: 662: 659: 657: 654: 652: 649: 648: 647: 644: 642: 639: 637: 634: 632: 629: 627: 624: 623: 620: 615: 614: 603: 600: 598: 595: 593: 590: 588: 587:Panama Papers 585: 583: 580: 578: 575: 573: 570: 568: 565: 561: 558: 556: 555: 551: 550: 549: 546: 545: 544: 543: 539: 538: 533: 530: 528: 525: 523: 520: 518: 515: 512: 509: 507: 504: 502: 499: 498: 497: 496: 492: 491: 486: 483: 481: 478: 476: 473: 471: 468: 465: 462: 460: 457: 455: 454:Tax inversion 452: 451: 450: 449: 445: 444: 439: 436: 434: 431: 429: 426: 424: 421: 419: 416: 414: 411: 409: 406: 402: 399: 398: 397: 396:Tax avoidance 394: 393: 392: 391: 387: 386: 381: 380:Noncompliance 376: 375: 368: 365: 363: 360: 358: 357:Tax collector 355: 353: 350: 348: 345: 343: 340: 338: 337:Tax residence 335: 333: 330: 328: 325: 323: 320: 318: 315: 313: 310: 308: 307:Revenue stamp 305: 303: 300: 299: 296: 291: 290: 279: 276: 274: 271: 269: 266: 264: 261: 259: 256: 255: 254: 253: 249: 248: 243: 240: 238: 235: 233: 230: 228: 225: 223: 222:Tax incidence 220: 218: 217:Excess burden 215: 213: 210: 209: 208: 207: 203: 202: 197: 192: 191: 184: 181: 179: 176: 174: 171: 169: 166: 164: 161: 159: 156: 154: 151: 149: 146: 144: 143:Tax incentive 141: 139: 138:Tax advantage 136: 134: 131: 129: 126: 124: 121: 119: 116: 114: 111: 109: 106: 104: 101: 99: 98:Tax threshold 96: 92: 89: 88: 87: 84: 82: 79: 77: 74: 72: 69: 67: 64: 62: 59: 58: 55: 50: 49: 46: 45:fiscal policy 43:An aspect of 42: 41: 37: 33: 32: 29: 26: 25: 21: 20: 2993:Transfer tax 2978:Investopedia 2938: 2932: 2915: 2901: 2892: 2886: 2877: 2871: 2862: 2856: 2844:. Retrieved 2831: 2821:, retrieved 2799: 2787: 2775:. Retrieved 2748:. Retrieved 2734: 2725: 2719: 2708:. Retrieved 2705:Investopedia 2704: 2694: 2683:. Retrieved 2672: 2663: 2623: 2610: 2606:adding to it 2601: 2566: 2562:Henry George 2558: 2544: 2536: 2528: 2523: 2520:customs duty 2509: 2505: 2501: 2497: 2491: 2487: 2485: 2480: 2476: 2473: 2346: 2328: 2317: 2298: 2280: 2269: 2226: 2200: 2178: 2159: 2155:property tax 2150: 2148: 2144: 2142:approaches. 2131: 2125: 2124: 2119: 2111: 2099: 2098: 2078: 2069: 2054:Please help 2042: 2010:ancient Rome 1991: 1982:market value 1979: 1975: 1968: 1957: 1949: 1935: 1933: 1930:Property tax 1924:Property tax 1918: 1914: 1905:indirect tax 1893: 1869: 1842: 1823: 1818: 1815:Henry George 1811:property tax 1807: 1794:property tax 1791: 1778: 1766: 1756:municipality 1753: 1745: 1735: 1716:property tax 1711: 1689: 1688: 1686: 1568:South Africa 1163:Joel Slemrod 831:Hypothecated 799:Sugary drink 673:Expatriation 640: 552: 470:Double Irish 433:Black market 278:Proportional 227:Laffer curve 212:Price effect 2570:neutral tax 2450:Lake Lugano 2414:Mount Athos 2384:territory ( 2324:New Zealand 2308:New Zealand 2249:Nova Scotia 2004:and China. 1994:Mesopotamia 1959:Real estate 1940:real estate 1825:to earn an 1749:real estate 1583:Switzerland 1548:Philippines 1523:New Zealand 1518:Netherlands 1158:Ronen Palan 896:User charge 715:Value-added 680:Consumption 592:Swiss Leaks 480:Single Malt 418:Tax shelter 408:Tax evasion 367:Tax farming 352:Tax shelter 268:Progressive 232:Optimal tax 133:Tax amnesty 128:Tax holiday 86:Tax bracket 71:Tax revenue 2987:Categories 2891:Huscroft. 2823:2021-04-30 2750:2007-10-10 2710:2021-04-30 2685:2008-09-16 2655:References 2579:income tax 2396:Martinique 2392:Guadeloupe 2378:Heligoland 2291:stamp duty 2151:Ad valorem 2126:Ad valorem 2120:ad valorem 2112:Ad valorem 2100:Ad valorem 2072:April 2011 1936:ad valorem 1857:exemptions 1853:percentage 1817:published 1763:Collection 1736:ad valorem 1732:stamp duty 1712:ad valorem 1710:(VAT). An 1690:ad valorem 1493:Kazakhstan 1378:Bangladesh 1373:Azerbaijan 1306:By country 1263:Temple tax 1233:Church tax 1116:ATA Carnet 1101:Free trade 1096:Tariff war 1024:Tax treaty 905:Congestion 846:Land value 737:Eco-tariff 705:Television 661:Solidarity 641:Ad valorem 501:Tax havens 332:Tax shield 327:Tax refund 295:Collection 273:Regressive 148:Tax reform 2957:755007491 2481:exclusive 2477:inclusive 2460:Gibraltar 2287:sales tax 2276:Australia 2260:Australia 2104:importing 2043:does not 1963:appraisal 1955:things). 1942:or other 1900:sales tax 1839:Sales tax 1833:Sales tax 1798:sales tax 1775:Tax value 1742:Operation 1704:sales tax 1573:Sri Lanka 1538:Palestine 1498:Lithuania 1463:Indonesia 1448:Hong Kong 1368:Australia 1358:Argentina 1226:Religious 1014:Spahn tax 1009:Tobin tax 861:Pigouvian 779:Cigarette 752:Severance 685:Departure 493:Locations 446:Corporate 428:Smuggling 196:Economics 118:Tax shift 113:Deduction 103:Exemption 2777:April 4, 2744:Archived 2679:Archived 2639:Georgism 2633:See also 2613:May 2008 2555:Analysis 2512:imported 2380:island, 2361:Portugal 2018:Carucage 2014:Danegeld 1944:property 1877:business 1788:Examples 1769:counties 1593:Tanzania 1558:Portugal 1533:Pakistan 1413:Colombia 1393:Bulgaria 1258:Leibzoll 1135:Academic 1128:Research 946:Windfall 886:Turnover 866:Property 816:Georgist 762:Stumpage 757:Steering 742:Landfill 722:Dividend 646:Aviation 636:Per unit 631:Indirect 322:Tax lien 258:Tax rate 237:Theories 91:Flat tax 54:Policies 28:Taxation 2846:5 April 2442:Livigno 2428:Melilla 2404:Réunion 2386:Germany 2372:Finland 2357:Madeira 2237:Ontario 2064:removed 2049:sources 1998:Babylon 1988:History 1911:History 1809:estate 1613:Uruguay 1513:Namibia 1508:Morocco 1473:Ireland 1453:Iceland 1438:Germany 1428:Finland 1423:Denmark 1418:Croatia 1363:Armenia 1353:Algeria 1348:Albania 995:(CCCTB) 856:Payroll 811:General 804:Tobacco 774:Alcohol 710:Tourist 656:Landing 388:General 123:Tax cut 81:Tax law 2955: 2945: 2814: 2585:Impact 2548:France 2516:border 2488:output 2418:Greece 2408:France 2337:Europe 2247:, and 2203:French 2191:Canada 2002:Persia 1827:income 1728:tariff 1588:Taiwan 1578:Sweden 1563:Russia 1553:Poland 1528:Norway 1478:Israel 1443:Greece 1433:France 1403:Canada 1388:Brazil 1383:Bhutan 1278:Kharaj 1186:(ITEP) 1089:Export 1084:Import 1079:Tariff 1069:Custom 956:Wealth 881:Surtax 876:Single 851:Luxury 836:Income 769:Excise 732:Carbon 626:Direct 513:(OFCs) 466:(BEPS) 178:Unions 108:Credit 2924:(PDF) 2841:(PDF) 2772:(PDF) 2499:25%. 2492:input 2454:Italy 2436:Spain 2424:Ceuta 2368:Åland 1738:tax. 1726:, or 1696:Latin 1503:Malta 1488:Japan 1483:Italy 1458:India 1408:China 1293:Zakat 1288:Nisab 1283:Khums 1273:Jizya 1248:Tithe 1243:Teind 1204:(TJN) 1190:Oxfam 1062:Trade 981:ATTAC 700:Stamp 695:Sales 690:Hotel 619:Types 2953:OCLC 2943:ISBN 2848:2022 2812:ISBN 2779:2022 2624:The 2293:and 2047:any 2045:cite 2008:and 1543:Peru 1468:Iran 1210:(US) 1198:(US) 1192:(UK) 1074:Duty 924:Toll 919:GNSS 915:Road 910:Fuel 821:Gift 789:Meat 485:CAIA 263:Flat 2976:at 2804:doi 2608:. 2581:). 2359:in 2058:by 1896:tax 1867:). 1706:or 1700:tax 1692:tax 1687:An 1398:BVI 900:fee 891:Use 794:Sin 784:Fat 2989:: 2951:. 2810:, 2798:, 2759:^ 2703:. 2671:. 2462:, 2448:, 2444:, 2430:, 2426:, 2402:, 2398:, 2394:, 2326:. 2278:. 2251:. 2243:, 2239:, 2235:, 2205:: 2122:. 2000:, 1996:, 1722:, 2959:. 2926:. 2909:. 2850:. 2806:: 2781:. 2753:. 2728:. 2713:. 2688:. 2615:) 2611:( 2568:" 2470:) 2466:( 2456:) 2452:( 2438:) 2434:( 2420:) 2416:( 2410:) 2406:( 2388:) 2374:) 2370:( 2149:" 2085:) 2079:( 2074:) 2070:( 2066:. 2052:. 1694:( 1676:e 1669:t 1662:v 917:/ 898:/

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