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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
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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
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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 ($
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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
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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.
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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
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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
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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.
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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.
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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
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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.
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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.
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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.
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This article is about concept in taxation. For the use of the phrase in reference to the salaries of professional athletes, see
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100,000 for cars and personal aircraft, and $ 250,000 for vessels) and 10% of the full value of the item subjected to tax.
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and
Congress eliminated the "luxury tax" citing a loss in jobs. The luxury automobile tax remained in effect until 2002.
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2229:"Boat dealers predict sales increase Luxury tax repeal helps ANNE ARUNDEL COUNTY BUSINESS"
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Banfield, Thomas
Charles (1843). "M. de Parieu on Taxes on Enjoyments (les Jouissances)".
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The Window Tax had been introduced as a luxury tax, and was charged on a per window basis.
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Through the
Healing Glass: Shaping the Modern Body through Glass Architecture, 1925-35
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1708:: products not considered essential. A luxury tax may be modeled after a
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status from the amount of money (displayed to be) spent rather than the
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2124:. Routledge Research in Architecture. New York: Routledge. p. 44.
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International
Conference on Population and Development
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Sadar, John
Stanislav (2016). "Revolutions in Glass".
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European Union Common Consolidated Corporate Tax Base
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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.
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1899:. Unsourced material may be challenged and
2705:Population and housing censuses by country
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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
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2065:The New Palgrave Dictionary of Economics
2161:. London: R. and J.E. Taylor. p. 4
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1747:Luxury tax is based on the concept of
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2288:"How does the NBA's luxury tax work?"
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2062:(2008). "consumption externalities,"
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1897:adding citations to reliable sources
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2797:Voluntary Human Extinction Movement
1720:transactions over a certain limit.
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1961:by removing the content or adding
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2689:Population and Development Review
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606:United States as a tax haven
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2715:World population milestones
2319:. Dotdash. 16 February 2021
2188:""Chocolate tax" should go"
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1990:One of the squares on the
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2084:22 September 2017 at the
1957:Please help Knowledge to
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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
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2757:7 Billion Actions
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2433:Population growth
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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
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