45:
1845:
1754:
1653:
1641:
1857:
CTC is phased out at the rate of $ 50 for each additional $ 1,000 earned. When a taxpayer's credit value exceeds his or her tax liability, the taxpayer is eligible for the additional child tax credit (ACTC), which is calculated as 15% of the taxpayer's AGI in excess of $ 2,500 (i.e. a family must make at least $ 2,500 to be eligible for the credit), with the refund value capped at $ 1,400.
1740:, functions similarly. The child allowance is an allowance in German tax law, in which a certain amount of money is tax-free in the taxation of parents. In the income tax fee paid, child benefit and tax savings through the child tax credit are compared against each other, and the parents pay whichever results in the lesser amount of tax.
1856:
is available to taxpayers who have children under the age of 17 (or in 2021 under the age of 18). Since 2018, the CTC is $ 2,000 per qualifying child. It is available in full to single filers who make up to $ 200,000 and married couples filing jointly who make up to $ 400,000. Above these limits, the
1825:
for most people. UK citizens may claim Child
Benefit which is paid out by the UK tax authority HMRC and anyone earning less than £50,000 year will receive the full benefit. Anyone earning between £50,000 and £60,000 per year will need a percentage back with £60,000 or more per year paying the full
1809:
All taxable income is tested for the credit, so a couple who both work and have children, will have both salaries taken into account. Tax
Credits may be capped which it is claimed could affect the poorest families disproportionately. On Monday 26 October 2015, the
1829:
Currently, the only way to make a new claim for Child Tax Credit is if you have an existing
Working Tax Credit claim. This will be phased out due to the government moving everyone over to Universal Credit and is expected to happen in 2024.
1868:
and offered the option of receiving half of the credit as six monthly payments. 39 million households, covering 88% of children in the United States, will begin receiving these payments automatically beginning July 15, 2021. The proposed
2077:
989:
1798:. The tax credit is "non-wastable" – it is paid whether or not the family has a net tax liability – and is paid in or out of work. Higher rates are paid for disabled children. It is integrated with the
1708:
for parents with dependent children given by various countries. The credit is often linked to the number of dependent children a taxpayer has and sometimes the taxpayer's income level. For example, with the
1713:, only families making less than $ 400,000 per year may claim the full CTC. Similarly, in the United Kingdom, the tax credit is only available for families making less than £42,000 per year.
1864:
significantly expanded the child tax credit for one year, allowing qualifying families to offset $ 3,000 per child up to age 17 and $ 3,600 per child under age 6. It also made the credit
2062:
2018:
2122:
1722:
1848:
Comparison of the expanded CTC and the CTC under the Tax and Jobs Act of 2017 for a married couple filing jointly (depicts amount of credit per child)
1335:
1982:"Treasury and IRS Announce Families of 88% of Children in the U.S. to Automatically Receive Monthly Payment of Refundable Child Tax Credit"
1888:
reduced child poverty by an additional 26%, and would have decreased child poverty by 40% had all eligible households claimed the credit.
2104:
Samuel A. Donaldson, Federal Income
Taxation of Individuals: Cases, Problems and Materials, 2nd Edition (St. Paul: Thomson/West, 2007)
1192:
2008:
1057:
1052:
493:
2400:
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1406:
999:
220:
488:
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1606:
787:
2138:
1481:
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1546:
669:
181:
1007:
755:
19:
This article is about child tax credits in an international perspective. For the United States child tax credit, see
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472:
20:
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654:
250:
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575:
44:
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1314:
605:
2234:
1556:
1526:
1873:
would extend the expansion for an additional year and make the full refundability of the CTC permanent.
937:
409:
1794:, a family with children and an income below about £32,200 could claim the child tax credit on top of
984:
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519:
370:
225:
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1865:
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1885:
1576:
994:
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2265:
1591:
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540:
191:
1880:. In 2016, it was estimated to have lifted about 3 million children out of poverty. In 2021, a
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2061:
Parolin, Zachary; Collyer, Sophie; Curran, Megan A.; Wimer, Christopher (20 August 2021).
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Please help update this article to reflect recent events or newly available information.
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2007:
Zhou, Li; Leber, Rebecca; Scott, Dylan; Matthews, Dylan (28 October 2021).
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proposals for financial redress to those affected by reduced entitlements.
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2009:"What's in — and what's out of — Biden's latest spending proposal"
2063:"Child poverty drops in July with the Child Tax Credit expansion"
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1927:"Tax credits: No return to 'uncontrolled' spending says Osborne"
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36:
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2042:"Why Ivanka Trump wants to extend the child tax credit"
2006:
1884:
study estimated that the expansion of the CTC in the
1001:
1876:The child tax credit has a significant effect on
1821:Since 2018 Child Tax Credit has been replaced by
2382:
2054:
16:Tax credit for parents with dependent children
2123:
1677:
2130:
2116:
1962:. Internal Revenue Service. 1 January 2015
1684:
1670:
2033:
1193:Institute on Taxation and Economic Policy
1843:
1988:. Internal Revenue Service. 17 May 2021
2383:
2039:
1862:American Rescue Plan Act (ARP) of 2021
2111:
2021:from the original on 11 November 2021
1711:Child Tax Credit in the United States
2139:State benefits in the United Kingdom
1747:
2083:from the original on 24 August 2021
1732:which, despite technically being a
1721:Germany has a programme called the
13:
2070:Center on Policy and Social Policy
1802:, which also provides support for
14:
2417:
1743:
1008:Global minimum corporate tax rate
2188:Employment and Support Allowance
1840:Child tax credit (United States)
1833:
1786:Tax credit § United Kingdom
1752:
1651:
1639:
473:Base erosion and profit shifting
43:
21:Child tax credit (United States)
2328:Education Maintenance Allowance
251:Optimal capital income taxation
2401:Taxation in the United Kingdom
2000:
1974:
1945:
1919:
1898:Taxation in the United Kingdom
1331:List of countries by tax rates
1:
2396:Taxation in the United States
2240:Personal Independence Payment
2098:
1908:Taxation in the United States
756:Natural resources consumption
2360:Severe Disablement Allowance
606:United States as a tax haven
7:
2330:(abolished in England only)
2235:Disability Living Allowance
1891:
10:
2422:
2040:M.S.R. (16 October 2017).
1837:
1783:
1716:
520:Offshore financial centres
410:Repatriation tax avoidance
18:
2337:
2320:
2295:
2279:
2253:
2227:
2202:
2159:
2152:
2145:
1761:This section needs to be
985:Financial transaction tax
75:Property tax equalization
1913:
1886:American Rescue Plan Act
1336:Tax revenue to GDP ratio
995:Currency transaction tax
576:Liechtenstein tax affair
1043:Permanent establishment
1038:Exchange of Information
541:Financial Secrecy Index
192:Medical savings account
1849:
938:Vehicle miles traveled
557:Ireland as a tax haven
371:Private tax collection
2365:Supplementary Benefit
2193:Flexible Support Fund
2172:Jobseeker's Allowance
1871:Build Back Better Act
1847:
1784:Further information:
611:Panama as a tax haven
563:Ireland v. Commission
531:Conduit and sink OFCs
526:Offshore magic circle
447:Unreported employment
2245:Attendance Allowance
1607:United Arab Emirates
1349:Individual Countries
1058:Foreign revenue rule
850:Inheritance (estate)
569:Leprechaun economics
2355:National Assistance
2345:Council Tax Benefit
2303:Bereavement Benefit
2074:Columbia University
1882:Columbia University
1646:Business portal
1341:Tax rates in Europe
1211:Tax Justice Network
1157:Dhammika Dharmapala
660:Airport improvement
468:Transfer mispricing
259:Distribution of Tax
31:Part of a series on
2370:Invalidity Benefit
2350:Incapacity Benefit
2167:Working Tax Credit
1953:"Child Tax Credit"
1850:
1800:working tax credit
1723:"Kinderfreibetrag"
1247:Eight per thousand
1162:James R. Hines Jr.
1053:European Union FTT
70:Government revenue
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2377:
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2315:
2266:Child Maintenance
2228:Disability relief
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2222:
2183:Carer's Allowance
2153:Income assistance
1933:. 27 October 2015
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1217:Tax Policy Center
960:Negative (income)
736:Environmental tax
618:
617:
536:Financial centres
356:Tax investigation
294:
293:
162:Tax harmonization
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2287:Universal Credit
2271:Child Tax Credit
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1978:
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1971:
1969:
1967:
1957:
1949:
1943:
1942:
1940:
1938:
1923:
1866:fully-refundable
1854:child tax credit
1823:Universal Credit
1777:
1774:
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1755:
1748:
1731:
1698:child tax credit
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1658:Money portal
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1048:Transfer pricing
1028:Tax equalization
1002:
945:Corporate profit
581:Luxembourg Leaks
515:Corporate havens
394:
393:
210:
209:
47:
28:
27:
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2374:
2333:
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2308:Housing Benefit
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2219:
2198:
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1262:Fiscus Judaicus
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1185:Advocacy groups
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1120:Trade agreement
1115:Free-trade zone
1073:
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969:
630:
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591:Paradise Papers
432:Debtors' prison
391:
381:
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351:Tax preparation
311:Revenue service
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296:
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177:Double taxation
172:Tax withholding
167:Tax competition
85:Non-tax revenue
65:
24:
17:
12:
11:
5:
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2215:Pension Credit
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2204:
2200:
2199:
2197:
2196:
2190:
2185:
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2178:Income Support
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1999:
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1944:
1917:
1915:
1912:
1911:
1910:
1905:
1900:
1893:
1890:
1838:Main article:
1835:
1832:
1826:amount back.
1812:House of Lords
1792:United Kingdom
1780:
1779:
1760:
1758:
1751:
1745:
1744:United Kingdom
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1214:
1208:
1205:Tax Foundation
1202:
1196:
1187:
1186:
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1181:
1180:
1179:
1177:Gabriel Zucman
1174:
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1152:Mihir A. Desai
1146:
1145:
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1074:
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1064:
1061:
1060:
1055:
1050:
1045:
1040:
1035:
1030:
1025:
1020:
1015:
1013:Robin Hood tax
1010:
1005:
997:
992:
987:
981:
976:
975:
972:
971:
968:
967:
962:
957:
952:
950:Excess profits
947:
942:
941:
940:
935:
930:
921:
916:
902:
897:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
837:
835:Gross receipts
832:
827:
822:
817:
816:
815:
810:
805:
800:
795:
790:
785:
775:
774:
773:
768:
763:
758:
753:
748:
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721:
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608:
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598:
593:
588:
586:Offshore Leaks
583:
578:
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571:
566:
551:
550:
549:Major examples
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491:
486:
484:Dutch Sandwich
481:
476:
470:
465:
457:
456:
452:
451:
450:
449:
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439:
434:
429:
424:
422:Tax resistance
419:
414:
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399:
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392:
387:
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382:
379:
378:
373:
368:
363:
358:
353:
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343:
338:
333:
328:
326:Taxable income
323:
321:Tax assessment
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215:
214:
213:General Theory
208:
203:
202:
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182:Representation
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139:
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119:
114:
109:
104:
103:
102:
92:
87:
82:
77:
72:
66:
61:
60:
57:
56:
49:
48:
40:
39:
33:
32:
15:
9:
6:
4:
3:
2:
2418:
2407:
2404:
2402:
2399:
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2394:
2392:
2389:
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2371:
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2351:
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2340:
2336:
2329:
2326:
2325:
2323:
2319:
2309:
2306:
2304:
2301:
2300:
2298:
2294:
2288:
2285:
2284:
2282:
2278:
2272:
2269:
2267:
2264:
2262:
2261:Child Benefit
2259:
2258:
2256:
2254:Child support
2252:
2246:
2243:
2241:
2238:
2236:
2233:
2232:
2230:
2226:
2216:
2213:
2211:
2210:State Pension
2208:
2207:
2205:
2201:
2194:
2191:
2189:
2186:
2184:
2181:
2179:
2176:
2173:
2170:
2168:
2165:
2164:
2162:
2158:
2155:
2151:
2148:
2144:
2140:
2133:
2128:
2126:
2121:
2119:
2114:
2113:
2110:
2103:
2102:
2079:
2075:
2071:
2064:
2057:
2049:
2048:
2047:The Economist
2043:
2036:
2020:
2016:
2015:
2010:
2003:
1987:
1983:
1977:
1961:
1954:
1948:
1932:
1928:
1922:
1918:
1909:
1906:
1904:
1903:UK labour law
1901:
1899:
1896:
1895:
1889:
1887:
1883:
1879:
1878:child poverty
1874:
1872:
1867:
1863:
1858:
1855:
1846:
1841:
1834:United States
1831:
1827:
1824:
1819:
1817:
1813:
1807:
1805:
1801:
1797:
1796:child benefit
1793:
1787:
1776:
1764:
1759:
1750:
1749:
1741:
1739:
1735:
1734:tax exemption
1729:
1724:
1714:
1712:
1707:
1703:
1699:
1687:
1682:
1680:
1675:
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1668:
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1649:
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1617:United States
1615:
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1600:
1598:
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1593:
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1588:
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1348:
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1323:All Countries
1322:
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1303:
1300:
1298:
1295:
1293:
1290:
1288:
1285:
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1280:
1278:
1277:Tolerance tax
1275:
1273:
1270:
1268:
1265:
1263:
1260:
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1255:
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986:
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978:International
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880:Resource rent
878:
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868:
866:
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764:
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697:
695:
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680:
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677:Capital gains
675:
671:
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663:
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641:
638:
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632:
629:
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623:
612:
609:
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599:
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596:Panama Papers
594:
592:
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584:
582:
579:
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501:
500:
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487:
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482:
480:
477:
474:
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463:Tax inversion
461:
460:
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458:
454:
453:
448:
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440:
438:
435:
433:
430:
428:
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423:
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418:
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411:
408:
407:
406:
405:Tax avoidance
403:
402:
401:
400:
396:
395:
390:
389:Noncompliance
385:
384:
377:
374:
372:
369:
367:
366:Tax collector
364:
362:
359:
357:
354:
352:
349:
347:
346:Tax residence
344:
342:
339:
337:
334:
332:
329:
327:
324:
322:
319:
317:
316:Revenue stamp
314:
312:
309:
308:
305:
300:
299:
288:
285:
283:
280:
278:
275:
273:
270:
268:
265:
264:
263:
262:
258:
257:
252:
249:
247:
244:
242:
239:
237:
234:
232:
231:Tax incidence
229:
227:
226:Excess burden
224:
222:
219:
218:
217:
216:
212:
211:
206:
201:
200:
193:
190:
188:
185:
183:
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
152:Tax incentive
150:
148:
147:Tax advantage
145:
143:
140:
138:
135:
133:
130:
128:
125:
123:
120:
118:
115:
113:
110:
108:
107:Tax threshold
105:
101:
98:
97:
96:
93:
91:
88:
86:
83:
81:
78:
76:
73:
71:
68:
67:
64:
59:
58:
55:
54:fiscal policy
52:An aspect of
51:
50:
46:
42:
41:
38:
35:
34:
30:
29:
26:
22:
2270:
2085:. Retrieved
2069:
2056:
2045:
2035:
2023:. Retrieved
2012:
2002:
1990:. Retrieved
1985:
1976:
1964:. Retrieved
1959:
1947:
1935:. Retrieved
1930:
1921:
1875:
1859:
1851:
1828:
1820:
1816:Labour Party
1808:
1789:
1770:
1762:
1720:
1701:
1697:
1695:
1577:South Africa
1172:Joel Slemrod
840:Hypothecated
808:Sugary drink
682:Expatriation
561:
479:Double Irish
442:Black market
287:Proportional
236:Laffer curve
221:Price effect
25:
2391:Tax credits
2280:Combination
2160:Working age
2087:11 November
2025:11 November
1966:2 September
1937:3 September
1726: [
1592:Switzerland
1557:Philippines
1532:New Zealand
1527:Netherlands
1167:Ronen Palan
905:User charge
724:Value-added
689:Consumption
601:Swiss Leaks
489:Single Malt
427:Tax shelter
417:Tax evasion
376:Tax farming
361:Tax shelter
277:Progressive
241:Optimal tax
142:Tax amnesty
137:Tax holiday
95:Tax bracket
80:Tax revenue
2385:Categories
2099:References
1814:voted for
1773:April 2019
1738:tax credit
1736:and not a
1706:tax credit
1502:Kazakhstan
1387:Bangladesh
1382:Azerbaijan
1315:By country
1272:Temple tax
1242:Church tax
1125:ATA Carnet
1110:Free trade
1105:Tariff war
1033:Tax treaty
914:Congestion
855:Land value
746:Eco-tariff
714:Television
670:Solidarity
650:Ad valorem
510:Tax havens
341:Tax shield
336:Tax refund
304:Collection
282:Regressive
157:Tax reform
2406:Tax terms
2321:Ambiguous
1804:childcare
1582:Sri Lanka
1547:Palestine
1507:Lithuania
1472:Indonesia
1457:Hong Kong
1377:Australia
1367:Argentina
1235:Religious
1023:Spahn tax
1018:Tobin tax
870:Pigouvian
788:Cigarette
761:Severance
694:Departure
502:Locations
455:Corporate
437:Smuggling
205:Economics
127:Tax shift
122:Deduction
112:Exemption
2078:Archived
2019:Archived
1931:BBC News
1892:See also
1602:Tanzania
1567:Portugal
1542:Pakistan
1422:Colombia
1402:Bulgaria
1267:Leibzoll
1144:Academic
1137:Research
955:Windfall
895:Turnover
875:Property
825:Georgist
771:Stumpage
766:Steering
751:Landfill
731:Dividend
655:Aviation
645:Per unit
640:Indirect
331:Tax lien
267:Tax rate
246:Theories
100:Flat tax
63:Policies
37:Taxation
2203:Old age
2146:Current
1992:10 June
1960:irs.gov
1806:costs.
1790:In the
1763:updated
1717:Germany
1704:) is a
1622:Uruguay
1522:Namibia
1517:Morocco
1482:Ireland
1462:Iceland
1447:Germany
1437:Finland
1432:Denmark
1427:Croatia
1372:Armenia
1362:Algeria
1357:Albania
1004:(CCCTB)
865:Payroll
820:General
813:Tobacco
783:Alcohol
719:Tourist
665:Landing
397:General
132:Tax cut
90:Tax law
2338:Former
1597:Taiwan
1587:Sweden
1572:Russia
1562:Poland
1537:Norway
1487:Israel
1452:Greece
1442:France
1412:Canada
1397:Brazil
1392:Bhutan
1287:Kharaj
1195:(ITEP)
1098:Export
1093:Import
1088:Tariff
1078:Custom
965:Wealth
890:Surtax
885:Single
860:Luxury
845:Income
778:Excise
741:Carbon
635:Direct
522:(OFCs)
475:(BEPS)
187:Unions
117:Credit
2296:Other
2195:(FSF)
2174:(JSA)
2081:(PDF)
2066:(PDF)
1956:(PDF)
1914:Notes
1730:]
1512:Malta
1497:Japan
1492:Italy
1467:India
1417:China
1302:Zakat
1297:Nisab
1292:Khums
1282:Jizya
1257:Tithe
1252:Teind
1213:(TJN)
1199:Oxfam
1071:Trade
990:ATTAC
709:Stamp
704:Sales
699:Hotel
628:Types
2089:2021
2027:2021
1994:2021
1968:2016
1939:2016
1860:The
1852:The
1552:Peru
1477:Iran
1219:(US)
1207:(US)
1201:(UK)
1083:Duty
933:Toll
928:GNSS
924:Road
919:Fuel
830:Gift
798:Meat
494:CAIA
272:Flat
2014:Vox
1986:IRS
1702:CTC
1407:BVI
909:fee
900:Use
803:Sin
793:Fat
2387::
2076:.
2072:.
2068:.
2044:.
2017:.
2011:.
1984:.
1958:.
1929:.
1728:de
1696:A
2131:e
2124:t
2117:v
2091:.
2050:.
2029:.
1996:.
1970:.
1941:.
1775:)
1771:(
1765:.
1700:(
1685:e
1678:t
1671:v
926:/
907:/
23:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
