Knowledge

Luxury tax

Source 📝

45: 1821:. This tax was levied on material goods such as watches, expensive furs, boats, yachts, private jet planes, jewelry and expensive cars. Congress enacted a 10 percent luxury surcharge tax on boats over $ 100,000, cars over $ 30,000, aircraft over $ 250,000, and furs and jewelry over $ 10,000. The federal government estimated that it would raise $ 9 billion in excess revenues over the following five-year period. However, only two years after its imposition, in August 1993, at the behest of the luxury yacht industry, President 2874: 1653: 1871: 1641: 1937: 2862: 1716:, charged as a percentage on all items of particular classes, except that it mainly directly affects the wealthy because the wealthy are the most likely to buy luxuries such as expensive cars, jewelry, etc. It may also be applied only to purchases over a certain amount; for instance, some U.S. states charge luxury tax on 1856:
The Luxury Tax, originally proposed in the 2021 federal budget, received Royal Assent on June 23, 2022. The tax applies to new cars and aircraft with a retail sales price over $ 100,000 and to vessels over $ 250,000. It will be calculated at the lesser of 20% of the value above a set threshold ($
1755:
game in which the absolute amount of goods purchased is less relevant than the absolute amount of money spent on them and their relative positions. Agents competing in such a game for pure positional goods do not lose utility if some of this money is taken as tax, because their utility comes as
1847:
in 30 states as of February 2021. In actuality, they are simply subject to the normal state sales tax rate in states where they are not tax exempt. Such tax exempt consumer products vary from state to state, but are usually limited to food, prescription drugs, and more rarely, clothing.
1779:", instead of calculating a percentage to be paid in cash like the modern-day practice. Tokens could be purchased from the state and then used at checkouts instead of rendering the sales tax in cash. Some tokens were copper or base metal, while some were even plastic. 2171:
M. Sismondi has said with reason that the window tax, ranked in France amongst the direct taxes, was rather a tax upon the consumption of the houses . Taxes upon habitations and their accessories are the most productive of all impositions upon
1804:
In Norway, at the beginning of the 20th century, oil-powered cars, sugar products, and chocolates were viewed as luxury goods. Today few Norwegians consider sugar or chocolate a luxury, but the luxury taxes on these goods remain.
1727:, which is a type of good for which demand increases as price increases. Therefore, the effect of a luxury tax may be to increase demand for certain luxury goods. In general, however, since a luxury good has a high 989: 2006:, the salesman at Tiffany's tells Holly Golightly and Paul that the "federal tax" referring to the 10 percent luxury tax then in effect was not required on a particular item they were considering as a purchase. 1951: 1997:(U.S. edition) is labeled "luxury tax". While there is a picture of a sparkling diamond ring on the square, the only effect is that whoever lands on this square must pay $ 75.00 to the bank. 2097: 2158:
Six Letters to the Right Hon. Sir Robert Peel, Bart: Being an Attempt to Expose the Dangerous Tendency of the Theory of Rent Advocated by Mr. Ricardo, and by the Writers of His School
1760:
of the goods themselves. For a pure positional good, a luxury tax is the perfect form of taxation because it raises revenue without reducing the utility of those paying the tax.
1947: 2069: 1832:, the Luxury tax is the incremental tax team owners have to pay for their teams going over the salary cap, basically a financial penalty for high-spending teams. 2049:
Ng, Yew-Kwang. 1987. “Diamonds Are a Government’s Best Friend: Burden-Free Taxes on Goods Valued for Their Values.” The American Economic Review 77 (1): 186–91.
2766: 2312: 2213: 2081: 2094: 1335: 2791: 1751:, which are scarce goods whose value arises as status symbols largely from their ranking against other positional goods. This creates a 2704: 1192: 2736: 2427: 2064: 1057: 1052: 493: 19:
This article is about concept in taxation. For the use of the phrase in reference to the salaries of professional athletes, see
1406: 999: 220: 488: 2394: 1857:
100,000 for cars and personal aircraft, and $ 250,000 for vessels) and 10% of the full value of the item subjected to tax.
1606: 787: 2796: 2187: 1825:
and Congress eliminated the "luxury tax" citing a loss in jobs. The luxury automobile tax remained in effect until 2002.
1481: 2866: 1683: 1546: 669: 181: 2688: 2129: 1918: 1007: 755: 1900: 2442: 2002: 1792:
A luxury tax of 10% on boats over $ 300,000 and aircraft over $ 1 million was proposed in 2010 by finance minister
472: 2837: 2771: 654: 250: 2786: 1896: 1611: 1330: 1970: 1616: 575: 44: 2228: 1314: 605: 2811: 2801: 2714: 2620: 1892: 1728: 1556: 1526: 2683: 1966: 937: 409: 2089:   • _____ (2005). "Positional Externalities Cause Large and Preventable Welfare Losses," 2593: 2417: 1822: 984: 562: 519: 370: 225: 74: 2598: 2387: 2078: 1962: 1881: 1576: 994: 478: 2898: 2540: 2030: 1885: 1775:
In the United States, many states used to collect state sales-tax through the use of "luxury tax
1591: 1531: 1042: 1037: 659: 540: 191: 2709: 2667: 2662: 2545: 2422: 1676: 1501: 1386: 1381: 977: 556: 375: 1813:
In November 1991, The United States Congress enacted a luxury tax and was signed by President
2776: 2640: 2479: 1991: 1581: 1506: 1471: 1456: 1376: 1366: 610: 530: 525: 446: 2806: 2761: 2729: 2724: 2650: 2625: 2581: 2338: 1836: 1601: 1566: 1541: 1421: 1401: 568: 245: 106: 2229:"Boat dealers predict sales increase Luxury tax repeal helps ANNE ARUNDEL COUNTY BUSINESS" 2155:
Banfield, Thomas Charles (1843). "M. de Parieu on Taxes on Enjoyments (les Jouissances)".
2143:
The Window Tax had been introduced as a luxury tax, and was charged on a per window basis.
8: 2877: 2655: 2486: 2437: 2380: 2020: 1829: 1736: 1621: 1521: 1516: 1461: 1446: 1436: 1431: 1426: 1371: 1361: 1356: 1340: 1210: 1156: 959: 467: 20: 2781: 2719: 2507: 2496: 2474: 2469: 2458: 1596: 1586: 1571: 1561: 1536: 1486: 1451: 1441: 1411: 1396: 1391: 1246: 1161: 949: 913: 834: 713: 431: 69: 2121:
Through the Healing Glass: Shaping the Modern Body through Glass Architecture, 1925-35
1843:
and other menstrual products are taxed as a "luxury item" because they are subject to
2756: 2630: 2523: 2432: 2261: 2253: 2207: 2125: 1814: 1669: 1511: 1496: 1491: 1466: 1416: 1216: 927: 879: 819: 735: 676: 388: 355: 161: 2367: 1958: 2832: 2827: 2613: 2608: 2491: 2447: 2287: 1748: 1551: 1476: 1082: 1047: 1027: 839: 807: 681: 535: 286: 2194:. 20 June 2007. Event occurs at 14:07. Archived from the original on 26 June 2007 2842: 2603: 2156: 2119: 2101: 2085: 2059: 2025: 1645: 1261: 1119: 1114: 849: 812: 723: 688: 590: 514: 350: 310: 276: 186: 176: 171: 166: 84: 1817:. The goal of the tax was to generate additional revenues to reduce the federal 2847: 2015: 1818: 1793: 1204: 1176: 1151: 1012: 854: 649: 585: 483: 421: 325: 320: 303: 281: 2892: 2586: 2535: 2265: 1732: 1276: 944: 869: 760: 693: 627: 595: 462: 404: 365: 345: 315: 230: 151: 146: 121: 111: 53: 2635: 1705: 1657: 1171: 954: 923: 894: 874: 765: 750: 730: 644: 639: 441: 235: 1708:: products not considered essential. A luxury tax may be modeled after a 204: 2518: 2191: 1724: 1717: 1166: 904: 864: 782: 718: 664: 600: 426: 416: 360: 240: 141: 136: 94: 79: 2073:   • _____ (1997). "The Frame of Reference as a Public Good," 1756:
status from the amount of money (displayed to be) spent rather than the
2403: 2124:. Routledge Research in Architecture. New York: Routledge. p. 44. 1776: 1769: 1271: 1241: 1124: 1109: 1032: 964: 932: 884: 844: 745: 740: 708: 634: 340: 335: 156: 116: 62: 2573: 1844: 1757: 1709: 1104: 1022: 1017: 703: 698: 509: 436: 126: 1870: 1772:– from 1696 to 1851. France imposed window taxes from 1798 to 1926. 2645: 2568: 2529: 1752: 1266: 1234: 918: 908: 829: 824: 797: 770: 580: 330: 271: 266: 99: 1840: 1077: 899: 802: 792: 131: 89: 2550: 1640: 1286: 1097: 1092: 1087: 889: 777: 2372: 1796:. Parliament approved the tax for a temporary 3-year period. 1301: 1296: 1291: 1281: 1256: 1251: 1198: 1070: 1713: 1701: 36: 2767:
International Conference on Population and Development
2118:
Sadar, John Stanislav (2016). "Revolutions in Glass".
1001:
European Union Common Consolidated Corporate Tax Base
2890: 2339:"Sales Tax by State: Are Grocery Items Taxable?" 2212:: CS1 maint: bot: original URL status unknown ( 1739:will decrease demand sharply as the tax rises. 2182: 2180: 2388: 1677: 1768:In Britain, authorities taxed windows – the 2792:United Nations world population conferences 2177: 1899:. Unsourced material may be challenged and 2705:Population and housing censuses by country 2395: 2381: 1684: 1670: 2368:Columbia Encyclopedia entry on Luxury Tax 1919:Learn how and when to remove this message 1193:Institute on Taxation and Economic Policy 2428:Estimates of historical world population 2154: 2065:The New Palgrave Dictionary of Economics 2161:. London: R. and J.E. Taylor. p. 4 2891: 1747:Luxury tax is based on the concept of 2376: 2288:"How does the NBA's luxury tax work?" 2285: 2117: 2062:(2008). "consumption externalities," 1860: 2861: 1930: 1897:adding citations to reliable sources 1864: 2797:Voluntary Human Extinction Movement 1720:transactions over a certain limit. 13: 2226: 1961:by removing the content or adding 14: 2910: 2689:Population and Development Review 2361: 2286:Frank, Urbina (11 October 2018). 2254:"Good Riddance to the Luxury Tax" 2104:(close Bookmarks tab & press 1008:Global minimum corporate tax rate 2873: 2872: 2860: 2737:Population concern organizations 2443:Projections of population growth 1935: 1869: 1808: 1651: 1639: 473:Base erosion and profit shifting 43: 2838:Human impact on the environment 2772:Population Action International 2345:. TPS Unlimited. 13 August 2020 2331: 251:Optimal capital income taxation 2787:United Nations Population Fund 2402: 2305: 2279: 2246: 2220: 2148: 2111: 2052: 2043: 1331:List of countries by tax rates 1: 2036: 1782: 756:Natural resources consumption 606:United States as a tax haven 7: 2812:World Population Foundation 2802:World Population Conference 2715:World population milestones 2319:. Dotdash. 16 February 2021 2188:""Chocolate tax" should go" 2009: 1787: 1729:income elasticity of demand 10: 2915: 2684:Population and Environment 1990:One of the squares on the 1763: 520:Offshore financial centres 410:Repatriation tax avoidance 18: 2856: 2820: 2745: 2697: 2676: 2594:Human population planning 2559: 2505: 2456: 2418:Demographics of the world 2410: 2084:22 September 2017 at the 1957:Please help Knowledge to 1851: 1799: 1742: 985:Financial transaction tax 75:Property tax equalization 2599:Compulsory sterilization 2091:American Economic Review 1731:by definition, both the 1336:Tax revenue to GDP ratio 995:Currency transaction tax 576:Liechtenstein tax affair 2541:Malthusian growth model 2100:3 November 2013 at the 2031:Conspicuous consumption 1723:A luxury good may be a 1043:Permanent establishment 1038:Exchange of Information 541:Financial Secrecy Index 192:Medical savings account 2668:Zero population growth 2663:Sustainable population 2587:Malthusian catastrophe 2546:Overshoot (population) 2423:Demographic transition 2003:Breakfast at Tiffany's 938:Vehicle miles traveled 557:Ireland as a tax haven 371:Private tax collection 2777:Population Connection 2641:Mere addition paradox 2480:Physiological density 611:Panama as a tax haven 563:Ireland v. Commission 531:Conduit and sink OFCs 526:Offshore magic circle 447:Unreported employment 2807:World Population Day 2762:Church of Euthanasia 2651:Non-identity problem 2626:Political demography 2582:Human overpopulation 1959:improve this section 1893:improve this section 1837:common misconception 1607:United Arab Emirates 1349:Individual Countries 1058:Foreign revenue rule 850:Inheritance (estate) 569:Leprechaun economics 2656:Reproductive rights 2487:Population dynamics 2438:Population momentum 2258:Wall Street Journal 2021:Luxury tax (sports) 1971:independent sources 1737:substitution effect 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 21:luxury tax (sports) 16:Tax on luxury goods 2782:Population Matters 2497:Population pyramid 2475:Population density 2470:Population decline 1861:In popular culture 1247:Eight per thousand 1162:James R. Hines Jr. 1053:European Union FTT 70:Government revenue 2886: 2885: 2757:7 Billion Actions 2631:Population ethics 2524:Carrying capacity 2433:Population growth 2000:In the 1961 film 1988: 1987: 1929: 1928: 1921: 1815:George H. W. Bush 1694: 1693: 1629: 1628: 1225: 1224: 1217:Tax Policy Center 960:Negative (income) 736:Environmental tax 618: 617: 536:Financial centres 356:Tax investigation 294: 293: 162:Tax harmonization 2906: 2876: 2875: 2864: 2863: 2833:Green Revolution 2614:Two-child policy 2609:One-child policy 2532: 2492:Population model 2448:World population 2397: 2390: 2383: 2374: 2373: 2355: 2354: 2352: 2350: 2335: 2329: 2328: 2326: 2324: 2309: 2303: 2302: 2300: 2298: 2283: 2277: 2276: 2274: 2272: 2250: 2244: 2243: 2241: 2239: 2233:baltimoresun.com 2224: 2218: 2217: 2211: 2203: 2201: 2199: 2184: 2175: 2174: 2168: 2166: 2152: 2146: 2145: 2140: 2138: 2115: 2109: 2077:, 107(445), pp. 2075:Economic Journal 2056: 2050: 2047: 1983: 1980: 1974: 1939: 1938: 1931: 1924: 1917: 1913: 1910: 1904: 1873: 1865: 1749:positional goods 1686: 1679: 1672: 1658:Money portal 1656: 1655: 1654: 1644: 1643: 1320: 1319: 1141: 1140: 1048:Transfer pricing 1028:Tax equalization 1002: 945:Corporate profit 581:Luxembourg Leaks 515:Corporate havens 394: 393: 210: 209: 47: 28: 27: 2914: 2913: 2909: 2908: 2907: 2905: 2904: 2903: 2889: 2888: 2887: 2882: 2852: 2816: 2750: 2748: 2741: 2693: 2672: 2621:Overconsumption 2604:Family planning 2561: 2555: 2528: 2512: 2509: 2501: 2463: 2460: 2452: 2406: 2401: 2364: 2359: 2358: 2348: 2346: 2337: 2336: 2332: 2322: 2320: 2311: 2310: 2306: 2296: 2294: 2284: 2280: 2270: 2268: 2252: 2251: 2247: 2237: 2235: 2225: 2221: 2205: 2204: 2197: 2195: 2186: 2185: 2178: 2164: 2162: 2153: 2149: 2136: 2134: 2132: 2116: 2112: 2102:Wayback Machine 2088: 2086:Wayback Machine 2072: 2068:, 2nd Edition. 2060:Robert H. Frank 2057: 2053: 2048: 2044: 2039: 2026:Positional good 2012: 1984: 1978: 1975: 1956: 1952:popular culture 1940: 1936: 1925: 1914: 1908: 1905: 1890: 1874: 1863: 1854: 1811: 1802: 1790: 1785: 1766: 1745: 1690: 1652: 1650: 1638: 1631: 1630: 1317: 1307: 1306: 1262:Fiscus Judaicus 1237: 1227: 1226: 1185:Advocacy groups 1138: 1130: 1129: 1120:Trade agreement 1115:Free-trade zone 1073: 1063: 1062: 1000: 980: 970: 969: 630: 620: 619: 591:Paradise Papers 432:Debtors' prison 391: 381: 380: 351:Tax preparation 311:Revenue service 306: 296: 295: 207: 197: 196: 177:Double taxation 172:Tax withholding 167:Tax competition 85:Non-tax revenue 65: 24: 17: 12: 11: 5: 2912: 2902: 2901: 2899:Personal taxes 2884: 2883: 2881: 2880: 2870: 2857: 2854: 2853: 2851: 2850: 2848:Sustainability 2845: 2840: 2835: 2830: 2824: 2822: 2821:Related topics 2818: 2817: 2815: 2814: 2809: 2804: 2799: 2794: 2789: 2784: 2779: 2774: 2769: 2764: 2759: 2753: 2751: 2746: 2743: 2742: 2740: 2739: 2734: 2733: 2732: 2727: 2722: 2712: 2710:Largest cities 2707: 2701: 2699: 2695: 2694: 2692: 2691: 2686: 2680: 2678: 2674: 2673: 2671: 2670: 2665: 2660: 2659: 2658: 2653: 2648: 2643: 2638: 2628: 2623: 2618: 2617: 2616: 2611: 2606: 2601: 2591: 2590: 2589: 2579: 2571: 2565: 2563: 2557: 2556: 2554: 2553: 2548: 2543: 2538: 2533: 2530:I = P × A  × T 2526: 2521: 2515: 2513: 2506: 2503: 2502: 2500: 2499: 2494: 2489: 2484: 2483: 2482: 2472: 2466: 2464: 2457: 2454: 2453: 2451: 2450: 2445: 2440: 2435: 2430: 2425: 2420: 2414: 2412: 2408: 2407: 2400: 2399: 2392: 2385: 2377: 2371: 2370: 2363: 2362:External links 2360: 2357: 2356: 2330: 2304: 2278: 2245: 2219: 2176: 2147: 2130: 2110: 2051: 2041: 2040: 2038: 2035: 2034: 2033: 2028: 2023: 2018: 2016:Luxury Car Tax 2011: 2008: 1986: 1985: 1950:references to 1943: 1941: 1934: 1927: 1926: 1877: 1875: 1868: 1862: 1859: 1853: 1850: 1819:budget deficit 1810: 1807: 1801: 1798: 1794:Simeon Djankov 1789: 1786: 1784: 1781: 1765: 1762: 1744: 1741: 1692: 1691: 1689: 1688: 1681: 1674: 1666: 1663: 1662: 1661: 1660: 1648: 1633: 1632: 1627: 1626: 1625: 1624: 1619: 1614: 1612:United Kingdom 1609: 1604: 1599: 1594: 1589: 1584: 1579: 1574: 1569: 1564: 1559: 1554: 1549: 1544: 1539: 1534: 1529: 1524: 1519: 1514: 1509: 1504: 1499: 1494: 1489: 1484: 1479: 1474: 1469: 1464: 1459: 1454: 1449: 1444: 1439: 1434: 1429: 1424: 1419: 1414: 1409: 1404: 1399: 1394: 1389: 1384: 1379: 1374: 1369: 1364: 1359: 1351: 1350: 1346: 1345: 1344: 1343: 1338: 1333: 1325: 1324: 1318: 1313: 1312: 1309: 1308: 1305: 1304: 1299: 1294: 1289: 1284: 1279: 1274: 1269: 1264: 1259: 1254: 1249: 1244: 1238: 1233: 1232: 1229: 1228: 1223: 1222: 1221: 1220: 1214: 1208: 1205:Tax Foundation 1202: 1196: 1187: 1186: 1182: 1181: 1180: 1179: 1177:Gabriel Zucman 1174: 1169: 1164: 1159: 1154: 1152:Mihir A. Desai 1146: 1145: 1139: 1136: 1135: 1132: 1131: 1128: 1127: 1122: 1117: 1112: 1107: 1102: 1101: 1100: 1095: 1085: 1080: 1074: 1069: 1068: 1065: 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: 743: 733: 728: 727: 726: 721: 716: 711: 706: 701: 696: 686: 685: 684: 674: 673: 672: 667: 662: 652: 647: 642: 637: 631: 626: 625: 622: 621: 616: 615: 614: 613: 608: 603: 598: 593: 588: 586:Offshore Leaks 583: 578: 573: 572: 571: 566: 551: 550: 549:Major examples 546: 545: 544: 543: 538: 533: 528: 523: 517: 512: 504: 503: 499: 498: 497: 496: 491: 486: 484:Dutch Sandwich 481: 476: 470: 465: 457: 456: 452: 451: 450: 449: 444: 439: 434: 429: 424: 422:Tax resistance 419: 414: 413: 412: 399: 398: 392: 387: 386: 383: 382: 379: 378: 373: 368: 363: 358: 353: 348: 343: 338: 333: 328: 326:Taxable income 323: 321:Tax assessment 318: 313: 307: 302: 301: 298: 297: 292: 291: 290: 289: 284: 279: 274: 269: 261: 260: 256: 255: 254: 253: 248: 243: 238: 233: 228: 223: 215: 214: 213:General Theory 208: 203: 202: 199: 198: 195: 194: 189: 184: 182:Representation 179: 174: 169: 164: 159: 154: 149: 144: 139: 134: 129: 124: 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: 2911: 2900: 2897: 2896: 2894: 2879: 2871: 2869: 2868: 2859: 2858: 2855: 2849: 2846: 2844: 2841: 2839: 2836: 2834: 2831: 2829: 2828:Bennett's law 2826: 2825: 2823: 2819: 2813: 2810: 2808: 2805: 2803: 2800: 2798: 2795: 2793: 2790: 2788: 2785: 2783: 2780: 2778: 2775: 2773: 2770: 2768: 2765: 2763: 2760: 2758: 2755: 2754: 2752: 2749:organizations 2744: 2738: 2735: 2731: 2728: 2726: 2723: 2721: 2718: 2717: 2716: 2713: 2711: 2708: 2706: 2703: 2702: 2700: 2696: 2690: 2687: 2685: 2682: 2681: 2679: 2675: 2669: 2666: 2664: 2661: 2657: 2654: 2652: 2649: 2647: 2644: 2642: 2639: 2637: 2634: 2633: 2632: 2629: 2627: 2624: 2622: 2619: 2615: 2612: 2610: 2607: 2605: 2602: 2600: 2597: 2596: 2595: 2592: 2588: 2585: 2584: 2583: 2580: 2578: 2576: 2572: 2570: 2567: 2566: 2564: 2558: 2552: 2549: 2547: 2544: 2542: 2539: 2537: 2536:Kaya identity 2534: 2531: 2527: 2525: 2522: 2520: 2517: 2516: 2514: 2511: 2504: 2498: 2495: 2493: 2490: 2488: 2485: 2481: 2478: 2477: 2476: 2473: 2471: 2468: 2467: 2465: 2462: 2455: 2449: 2446: 2444: 2441: 2439: 2436: 2434: 2431: 2429: 2426: 2424: 2421: 2419: 2416: 2415: 2413: 2409: 2405: 2398: 2393: 2391: 2386: 2384: 2379: 2378: 2375: 2369: 2366: 2365: 2344: 2340: 2334: 2318: 2314: 2308: 2293: 2289: 2282: 2267: 2263: 2259: 2255: 2249: 2234: 2230: 2227:Atwood, Liz. 2223: 2215: 2209: 2193: 2189: 2183: 2181: 2173: 2160: 2159: 2151: 2144: 2133: 2131:9781317562610 2127: 2123: 2122: 2114: 2107: 2103: 2099: 2096: 2093:, 95(2), pp. 2092: 2087: 2083: 2080: 2076: 2071: 2067: 2066: 2061: 2055: 2046: 2042: 2032: 2029: 2027: 2024: 2022: 2019: 2017: 2014: 2013: 2007: 2005: 2004: 1998: 1996: 1994: 1982: 1972: 1968: 1964: 1960: 1954: 1953: 1949: 1944:This section 1942: 1933: 1932: 1923: 1920: 1912: 1902: 1898: 1894: 1888: 1887: 1883: 1878:This section 1876: 1872: 1867: 1866: 1858: 1849: 1846: 1842: 1838: 1833: 1831: 1826: 1824: 1820: 1816: 1809:United States 1806: 1797: 1795: 1780: 1778: 1773: 1771: 1761: 1759: 1754: 1750: 1740: 1738: 1734: 1733:income effect 1730: 1726: 1721: 1719: 1715: 1711: 1707: 1703: 1699: 1687: 1682: 1680: 1675: 1673: 1668: 1667: 1665: 1664: 1659: 1649: 1647: 1642: 1637: 1636: 1635: 1634: 1623: 1620: 1618: 1617:United States 1615: 1613: 1610: 1608: 1605: 1603: 1600: 1598: 1595: 1593: 1590: 1588: 1585: 1583: 1580: 1578: 1575: 1573: 1570: 1568: 1565: 1563: 1560: 1558: 1555: 1553: 1550: 1548: 1545: 1543: 1540: 1538: 1535: 1533: 1530: 1528: 1525: 1523: 1520: 1518: 1515: 1513: 1510: 1508: 1505: 1503: 1500: 1498: 1495: 1493: 1490: 1488: 1485: 1483: 1480: 1478: 1475: 1473: 1470: 1468: 1465: 1463: 1460: 1458: 1455: 1453: 1450: 1448: 1445: 1443: 1440: 1438: 1435: 1433: 1430: 1428: 1425: 1423: 1420: 1418: 1415: 1413: 1410: 1408: 1405: 1403: 1400: 1398: 1395: 1393: 1390: 1388: 1385: 1383: 1380: 1378: 1375: 1373: 1370: 1368: 1365: 1363: 1360: 1358: 1355: 1354: 1353: 1352: 1348: 1347: 1342: 1339: 1337: 1334: 1332: 1329: 1328: 1327: 1326: 1323:All Countries 1322: 1321: 1316: 1311: 1310: 1303: 1300: 1298: 1295: 1293: 1290: 1288: 1285: 1283: 1280: 1278: 1277:Tolerance tax 1275: 1273: 1270: 1268: 1265: 1263: 1260: 1258: 1255: 1253: 1250: 1248: 1245: 1243: 1240: 1239: 1236: 1231: 1230: 1218: 1215: 1212: 1209: 1206: 1203: 1200: 1197: 1194: 1191: 1190: 1189: 1188: 1184: 1183: 1178: 1175: 1173: 1170: 1168: 1165: 1163: 1160: 1158: 1155: 1153: 1150: 1149: 1148: 1147: 1143: 1142: 1134: 1133: 1126: 1123: 1121: 1118: 1116: 1113: 1111: 1108: 1106: 1103: 1099: 1096: 1094: 1091: 1090: 1089: 1086: 1084: 1081: 1079: 1076: 1075: 1072: 1067: 1066: 1059: 1056: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1024: 1021: 1019: 1016: 1014: 1011: 1009: 1006: 1003: 998: 996: 993: 991: 988: 986: 983: 982: 979: 978:International 974: 973: 966: 963: 961: 958: 956: 953: 951: 948: 946: 943: 939: 936: 934: 931: 929: 925: 922: 920: 917: 915: 912: 911: 910: 906: 903: 901: 898: 896: 893: 891: 888: 886: 883: 881: 880:Resource rent 878: 876: 873: 871: 868: 866: 863: 861: 858: 856: 853: 851: 848: 846: 843: 841: 838: 836: 833: 831: 828: 826: 823: 821: 818: 814: 811: 809: 806: 804: 801: 799: 796: 794: 791: 789: 786: 784: 781: 780: 779: 776: 772: 769: 767: 764: 762: 759: 757: 754: 752: 749: 747: 744: 742: 739: 738: 737: 734: 732: 729: 725: 722: 720: 717: 715: 712: 710: 707: 705: 702: 700: 697: 695: 692: 691: 690: 687: 683: 680: 679: 678: 677:Capital gains 675: 671: 668: 666: 663: 661: 658: 657: 656: 653: 651: 648: 646: 643: 641: 638: 636: 633: 632: 629: 624: 623: 612: 609: 607: 604: 602: 599: 597: 596:Panama Papers 594: 592: 589: 587: 584: 582: 579: 577: 574: 570: 567: 565: 564: 560: 559: 558: 555: 554: 553: 552: 548: 547: 542: 539: 537: 534: 532: 529: 527: 524: 521: 518: 516: 513: 511: 508: 507: 506: 505: 501: 500: 495: 492: 490: 487: 485: 482: 480: 477: 474: 471: 469: 466: 464: 463:Tax inversion 461: 460: 459: 458: 454: 453: 448: 445: 443: 440: 438: 435: 433: 430: 428: 425: 423: 420: 418: 415: 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: 2865: 2677:Publications 2636:Antinatalism 2574: 2551:World3 model 2411:Major topics 2347:. Retrieved 2342: 2333: 2321:. Retrieved 2317:Investopedia 2316: 2313:"Tampon Tax" 2307: 2295:. Retrieved 2291: 2281: 2269:. Retrieved 2257: 2248: 2236:. Retrieved 2232: 2222: 2198:11 September 2196:. Retrieved 2170: 2165:21 September 2163:. Retrieved 2157: 2150: 2142: 2137:21 September 2135:. Retrieved 2120: 2113: 2105: 2090: 2074: 2063: 2054: 2045: 2001: 1999: 1992: 1989: 1976: 1946:may contain 1945: 1915: 1906: 1891:Please help 1879: 1855: 1834: 1827: 1823:Bill Clinton 1812: 1803: 1791: 1774: 1767: 1746: 1722: 1706:luxury goods 1697: 1695: 1577:South Africa 1172:Joel Slemrod 859: 840:Hypothecated 808:Sugary drink 682:Expatriation 561: 479:Double Irish 442:Black market 287:Proportional 236:Laffer curve 221:Price effect 25: 2560:Society and 2519:Biocapacity 2192:Aftenposten 1725:Veblen good 1718:real estate 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 2747:Events and 2562:population 2508:Population 2459:Population 2404:Population 2297:16 October 2292:Hoops Hype 2079:1832-1847. 2037:References 1995:board game 1948:irrelevant 1783:By country 1770:window tax 1698:luxury tax 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 2843:Migration 2720:6 billion 2266:0099-9660 2238:23 August 2070:Abstract. 1963:citations 1880:does not 1845:sales tax 1758:use-value 1710:sales tax 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 2893:Category 2878:Category 2646:Natalism 2569:Eugenics 2349:26 April 2323:26 April 2271:20 April 2208:cite web 2098:Archived 2082:Archived 2010:See also 1993:Monopoly 1979:May 2021 1967:reliable 1909:May 2021 1839:is that 1788:Bulgaria 1753:zero-sum 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 2867:Commons 2510:ecology 2461:biology 2172:luxury. 2095:137-141 1901:removed 1886:sources 1841:tampons 1764:History 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 2577:genics 2343:TaxJar 2264:  2128:  1852:Canada 1830:sports 1800:Norway 1777:tokens 1743:Theory 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 2698:Lists 1700:is a 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 2351:2021 2325:2021 2299:2018 2273:2016 2262:ISSN 2240:2019 2214:link 2200:2017 2167:2019 2139:2019 2126:ISBN 1969:and 1884:any 1882:cite 1735:and 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 2575:Dys 1965:to 1895:by 1828:In 1714:VAT 1712:or 1704:on 1702:tax 1407:BVI 909:fee 900:Use 803:Sin 793:Fat 2895:: 2341:. 2315:. 2290:. 2260:. 2256:. 2231:. 2210:}} 2206:{{ 2190:. 2179:^ 2169:. 2141:. 2108:). 2058:• 1835:A 1696:A 2730:8 2725:7 2396:e 2389:t 2382:v 2353:. 2327:. 2301:. 2275:. 2242:. 2216:) 2202:. 2106:+ 1981:) 1977:( 1973:. 1955:. 1922:) 1916:( 1911:) 1907:( 1903:. 1889:. 1685:e 1678:t 1671:v 926:/ 907:/ 23:.

Index

luxury tax (sports)
Taxation

fiscal policy
Policies
Government revenue
Property tax equalization
Tax revenue
Non-tax revenue
Tax law
Tax bracket
Flat tax
Tax threshold
Exemption
Credit
Deduction
Tax shift
Tax cut
Tax holiday
Tax amnesty
Tax advantage
Tax incentive
Tax reform
Tax harmonization
Tax competition
Tax withholding
Double taxation
Representation
Unions
Medical savings account

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.