36:
2507:
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
2494:
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
2474:
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
2145:
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
1920:
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.
2529:
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
2498:
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
2128:
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
1808:
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
2628:
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
1915:
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
1824:
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
2545:
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
2141:
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
1976:
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
1879:
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
1783:
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
2506:
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
1946:
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,
2502:
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
1954:
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
1870:
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
2541:
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
1919:
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
2559:
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
1758:
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
2146:
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.
2567:
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
1965:
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.
1916:
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.
2550:
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.
2629:
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.
980:
2136:
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
1902:
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
1779:
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.
2560:
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
2160:
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.
1980:
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
2129:(e.g. homestead exemptions), and a tax or millage rate is applied to this net assessment to determine the ad valorem tax due from the property owner.
2530:
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
2227:
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
2355:, the most important of which is the Sixth VAT Directive (Directive 77/388/EC). Nevertheless, some member states have negotiated variable rates (
1702:
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
2743:
2187:. Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5% (the reduced rate) or 0% ("zero-rated").
1326:
2490:
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
1961:, real property or realty are all terms for the combination of land and improvements. The taxing authority requires and/or performs an
1183:
1048:
1043:
484:
2330:
1397:
990:
211:
479:
2946:
2815:
2531:
1880:
several types of sales taxes: seller or vendor taxes, consumer excise taxes, retail transaction taxes, or value-added taxes.
2668:
2313:
2221:
2206:
1597:
778:
2348:
1472:
1767:
Municipalities usually collect property ad valorem taxes, but they are levied also by government entities; examples are
2265:
1674:
1537:
660:
172:
2081:
998:
746:
2302:
2063:
2997:
2768:
2174:
463:
2196:
2055:
2001:
645:
241:
2537:
Following changes introduced on July 1, 2003, (under
Directive 2002/38/EC), non-EU businesses providing digital
2342:
2059:
1602:
1321:
2012:
also had various property taxes. One of the earliest well documented ad valorem taxes known in Europe is the
1792:
There are different ad valorem taxes and they are based in some cases on the ownership of real assets ( i.e.
1607:
566:
35:
1305:
596:
2333:
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.
1813:
includes land value tax, since land value has a meaningful impact on the overall property value. In 1879,
1547:
1517:
1969:
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
1582:
1522:
1033:
1028:
650:
531:
182:
2643:
1667:
1492:
1377:
1372:
968:
547:
366:
2289:
system and designed to phase out the various state and territory taxes such as banking taxes,
2992:
2807:
1962:
1572:
1497:
1462:
1447:
1367:
1357:
601:
521:
516:
437:
2794:
2526:
mechanism where services are received from another member state or from outside of the EU.
2445:
2252:
2228:
2138:
1592:
1557:
1532:
1412:
1392:
559:
236:
97:
1754:
The determined value of the property is used to calculate the annual tax collected by the
8:
2538:
2463:
2115:
1612:
1512:
1507:
1452:
1437:
1427:
1422:
1417:
1362:
1352:
1347:
1331:
1201:
1147:
950:
458:
2700:
2973:
2625:
2431:
2110:
because the amount of duty owed is often based on the value of the imported commodity.
1872:
1587:
1577:
1562:
1552:
1527:
1477:
1442:
1432:
1402:
1387:
1382:
1237:
1152:
940:
904:
825:
704:
422:
60:
1977:
the evaluation process and decide evaluation measures to determine fair market value.
2952:
2942:
2811:
2573:
2184:
2133:
1970:
1848:
1780:
1660:
1502:
1487:
1482:
1457:
1407:
1207:
918:
870:
810:
726:
667:
379:
346:
152:
2495:
government, or, if there is an excess, by claiming a repayment from the government.
1784:
complete the transaction. Fair market value can be seen as just a reasonable price.
2803:
2232:
1723:
1542:
1467:
1073:
1038:
1018:
830:
798:
672:
526:
277:
2319:
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2210:
2202:
2180:
1889:
1844:
1719:
1707:
1636:
1252:
1110:
1105:
840:
803:
714:
679:
581:
505:
341:
301:
267:
177:
167:
162:
157:
75:
2648:
2467:
2294:
2217:
2005:
1695:
1195:
1167:
1142:
1003:
845:
576:
474:
412:
316:
311:
294:
272:
2986:
2956:
2673:
2399:
2240:
2107:
1864:
1860:
1856:
1267:
935:
860:
751:
684:
618:
586:
453:
395:
356:
336:
306:
221:
142:
137:
112:
102:
44:
2724:
Foldvary Fred, E. "The
Ultimate Tax Reform: Public Revenue from Land Rent".
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2561:
2519:
2154:
2009:
1981:
1951:
1929:
1904:
1814:
1810:
1793:
1755:
1715:
1648:
1162:
945:
914:
885:
865:
756:
741:
721:
635:
630:
432:
226:
1992:
Property taxes have existed since the first ancient civilizations such as
195:
2569:
2449:
2413:
2323:
2282:
2248:
1993:
1958:
1939:
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1157:
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855:
773:
709:
655:
591:
417:
407:
351:
231:
132:
127:
85:
70:
2593:
2486:
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
1262:
1232:
1115:
1100:
1023:
955:
923:
875:
850:
835:
736:
731:
699:
625:
331:
326:
147:
107:
53:
2403:
2459:
2286:
2275:
2118:. Virtually all state and local sales taxes in the United States are
1997:
1899:
1838:
1797:
1703:
1095:
1013:
1008:
694:
689:
500:
427:
117:
2033:
1796:), or alternatively they can be "transactional taxes": example is a
2638:
2360:
2017:
2013:
1943:
1876:
1257:
1225:
909:
899:
820:
815:
788:
761:
571:
321:
262:
257:
90:
2367:
2726:
CSI Policy Study, Civil Society Institute, Santa Clara University
2441:
2427:
2385:
2371:
2356:
2236:
1068:
890:
793:
783:
122:
80:
2547:
2515:
2514:
into the EU from other states, VAT is generally charged at the
2511:
2417:
2407:
2103:
1894:
A value-added tax (VAT), or goods and services tax (GST), is a
1855:
by the government charging the tax. There is usually a list of
1826:
1768:
1727:
1631:
1277:
1088:
1083:
1078:
880:
768:
2020:, also a tax based on the size of land owned by the taxpayer.
2453:
2435:
2423:
1292:
1287:
1282:
1272:
1247:
1242:
1189:
1061:
2483:
of VAT, so VAT is payable in addition to the agreed price).
2132:
The two main basis for determining the ad valorem value are
1851:
for certain goods and services. The tax is usually set as a
2479:
of VAT, so VAT is included as part of the agreed price, or
2285:
on 1 July 2000, replacing the previous federal wholesale
2023:
1895:
1699:
27:
1718:, or in connection with another significant event (e.g.
2475:
taxation authority for VAT (although the price may be
992:
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:BĂĽsingen 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:
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2993:Transfer tax
2978:Investopedia
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2892:
2886:
2877:
2871:
2862:
2856:
2844:. Retrieved
2831:
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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:
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2520:customs duty
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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:RĂ©union
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:Ă…land
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
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1398:BVI
900:fee
891:Use
794:Sin
784:Fat
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2798:,
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