151:
2280:. The constitution gives no guidance as to how the revenues or monies that form the CRF are to be kept or accounted for as the CRF is said to be "self‑executing" – that is, all money paid to the Commonwealth automatically forms part of the CRF, whether or not it has been credited to a fund or a bank account. Instead, accounting and banking practices pertaining to government funds are established in the Public Governance, Performance and Accountability Act 2013. The Act requires that the Commonwealth maintains a central bank account with the
1754:
2453:
38:
1742:
2468:
2025:
hereinafter mentioned; and do therefore most humbly beseech Your
Majesty that it may be enacted and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1995:
A Consolidated Fund (Appropriation) Bill is brought in and passed at the end of the parliamentary year before the Summer recess. When passed, this is known as the
Appropriation Act, and allocates the monies from the Consolidated Fund to the purposes set out in the main annual departmental expenditure
2314:
Section 83 of the
Australian Constitution provides that no money shall be drawn from the Treasury of the Commonwealth except under an appropriation made by law. The "Treasury of the Commonwealth" in Section 83 is held to be the same thing as the "Consolidated Revenue Fund" referred to in section 81,
1878:
in 1717. These funds were established in relation to specific government borrowing authorized by
Parliament, which had a defined type of revenue appropriated to put towards the interest and repayment. That particular revenue would be paid into the fund related to the loan. For example, the South Sea
1838:
The
British Consolidated Fund was so named as it consolidated together a number of existing accounts, detailed below, and facilitated proper parliamentary oversight of the spending of the executive; it was defined as "one fund into which shall flow every stream of public revenue and from which shall
2318:
Section 83 was intended to both safeguard parliament’s control over government spending, and restrict that expenditure to purposes authorised by the constitution. Over the years the meaning of "for the purposes of the
Commonwealth" has been broadened considerably. It has been the subject of several
2284:
known as the
Official Public Account (OPA). The act also allows for non-corporate Commonwealth entities (NCEs) to account for and retain their receipts provided they have legislative and policy authority from the Prime Minister or Cabinet. However, most money collected by NCEs is treated as general
2007:
is used to grant to departments up to 45% of the amounts they were allocated in the preceding financial year. These votes on account, and any necessary changes to departmental budgets (supplementary estimates) are passed as
Consolidated Fund Acts, normally twice each year in November and February.
2024:
Most
Gracious Sovereign, We, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards making good the supply which we have cheerfully granted to Your Majesty in this Session of Parliament, have resolved to grant unto Your Majesty the sums
2243:
Payments are normally made from the fund following the passing in the
Assembly of a budget motion or supplementary budget motion, proposed by the Welsh ministers. There are limited exceptions for emergency situations, or a failure of the Assembly to pass a budget; in addition some payments are
2153:
The Comptroller must authorise each requisition request received by the Bank of England from His Majesty's Treasury, to assure that the request is compliant with the amounts and purposes authorised by Parliament in statute. If funds are mistakenly paid into the Consolidated Fund then both the
2331:
require that all revenues, loans and other monies collected by the state are to be paid into a single consolidated fund. This was originally formed as the Consolidated Revenue Fund in 1855, and was merged with the state's General Loan Account to be named the Consolidated Fund from 1982.
2060:
Certain expenditure is by law charged directly to the Consolidated Fund and is not subject to Parliament's annual budget process, ensuring a degree of independence of the government. Services funded in this way are known as Consolidated Fund Services and include judges' salaries, the
1948:
Any money received by the government which is not taxation, and is not to be retained by the receiving department (for example, fines), is classed as a Consolidated Fund extra receipt (CFER). These are to be paid into the Consolidated Fund as soon as they are received.
2301:
All revenues or moneys raised or received by the Executive Government of the Commonwealth shall form one Consolidated Revenue Fund (CRF), to be appropriated for the purposes of the Commonwealth in the manner and subject to the charges and liabilities imposed by this
2015:
Whereas the Commons of the United Kingdom in Parliament assembled have resolved to authorise the use of resources and the issue of sums out of the Consolidated Fund towards making good the supply which they have granted to Her Majesty in this Session of
2267:
The use of consolidated funds in Australian government dates back to colonial times. Today the Australian federal and state governments all maintain their own consolidated funds, with authorization for payments required from the relevant parliament.
1909:
In 1752, before the Consolidated Fund was formed, the debts owed to the three existing funds had themselves been consolidated, and became irredeemable (the principal would only be repaid if the government chose to do so). They, therefore, became
1992:, although an individual act can cover more than one financial year, listing separate amounts for each. Often a two-year period is covered by a Consolidated Fund Act, and roughly two or three are passed in each parliamentary year.
2389:
Administrative expenses of the Supreme Court, the office of the Comptroller and Auditor General of India and the Union Public Service Commission including the salaries, allowances and pensions of the persons serving in these
2086:
The National Loans Fund is the government's main borrowing and lending account. It is closely linked to the Consolidated Fund, which maintains a daily balance of zero by means of a transfer to or from the National Loans
2393:
The debt charges for which the Government of India is liable, including interest, sinking fund charges and redemption charges and other expenditure relating to the raising of loans and the service and redemption of
2490:
1954:
2120:
is an account which may be used for urgent expenditure in anticipation that the money will be approved by Parliament, or for small payments that were not included in the year's budget estimates.
1933:
The government of Ireland established separate funds for its own purposes when it gained autonomy in 1922 and then independence in 1937. The modern equivalent to the Consolidated Fund is the
2247:
The Auditor General has to authorise all payments out of the Welsh Consolidated Fund to the Welsh ministers, having checked that the expenditure has been approved by the National Assembly.
1952:
Balancing payments are made from the National Loans Fund (NLF), to ensure negative balances (caused by a spending in excess of taxation) are not carried over to the following day.
2361:
The budget consists of two types of expenditure – the expenditure ‘charged’ upon the Consolidated Fund of India and the expenditure ‘made’ from the Consolidated Fund of India.
1903:
1902:. This was intended to be applied to the repayment of the national debt but was instead mainly used for day-to-day necessities. It was eventually placed into the hands of the
2637:
Twomey, A. (2014). Public Money: Federal-State Financial Relations and the Constitutional Limits on Spending Public Money. Constitutional Reform Unit, University of Sydney
2364:
The charged expenditure is non-votable by the Parliament, that is, it can only be discussed by the Parliament, while the other type has to be voted by the Parliament.
2315:
so taken together these two sections mean that there must be an appropriation for the purposes of the Commonwealth made by law before money may be drawn from the CRF.
2209:
directly to the Scottish Consolidated Fund. If the tax is reduced, then the amount paid from the UK Consolidated Fund in that year would be correspondingly reduced.
2657:
1436:
2587:
2008:
Additional funds may be requested at any time, and will either require an additional Consolidated Fund Act, or will be included within other legislation.
2276:
The Australian Government's Consolidated fund is known as the Consolidated Revenue Fund (CRF). The CRF is established through sections 81 to 83 of the
2652:
1911:
1293:
2535:
2355:
1851:
1158:
1153:
2306:"Revenues or moneys raised or received" includes for instance taxes, fines, charges, levies, borrowings, loan repayments and money held in trust.
2143:
1850:
where it remains to this day, and the legal term "Consolidated Fund" refers to the amount of credit held in this particular account. Under the
1507:
1100:
326:
2374:
Salaries and allowances of the Chairman and the Deputy Chairman of the Rajya Sabha and the Speaker and the Deputy Speaker of the Lok Sabha.
1707:
893:
2561:
2464:
2237:
1582:
150:
1784:
1647:
775:
287:
55:
2194:
and the salaries for judges of Scottish courts. This money is transferred from the UK Consolidated Fund into an account known as the
1108:
861:
121:
2162:
Payments can only be made from the Consolidated Fund to one of the principal accountants defined by law. These are His Majesty's
578:
1976:
Parliament gives statutory authority for the government to draw funds from the Consolidated Fund by Acts of Parliament known as
102:
2433:
2328:
2139:
2066:
760:
356:
74:
2205:
were to be used (the rate can be changed by plus or minus three percent), the additional revenue raised would be paid by the
1883:. The Aggregate Fund was paid all the hereditary revenues of the English (and later British) Crown, such as profits from the
1712:
1431:
59:
2351:
and expenses (receipts from loans given by the government), excluding the exceptional items, are part of consolidated fund.
2613:
2003:
In the interim period between the start of the financial year and the passing of the Appropriation Act, a process known as
2091:
1717:
681:
81:
2591:
2256:
2178:
Each of the devolved government consolidated funds is held in the name of the Paymaster General at the Bank of England.
1415:
711:
2048:
If money paid from the Consolidated Fund is not spent by the end of the financial year, it must be repaid to the fund.
2222:
1657:
1627:
2195:
1927:
1043:
515:
88:
48:
2294:
2281:
2277:
2233:
1090:
668:
625:
476:
331:
180:
2034:
2011:
The preamble of these supply acts is different from that of most other acts of Parliament. It currently reads:
1677:
1095:
599:
594:
584:
70:
2218:
2539:
2459:
2106:
1692:
1632:
1143:
1138:
765:
646:
297:
2420:
2206:
2146:) controls both the Consolidated Fund and the National Loans Fund. The full official title of the role is
2095:
2074:
1934:
1777:
1602:
1487:
1482:
1083:
662:
481:
2344:
1981:
1682:
1607:
1572:
1557:
1477:
1467:
716:
636:
631:
552:
2073:
at elections. In the case of the judges, this is to ensure the judicial independence introduced by the
2004:
1702:
1667:
1642:
1522:
1502:
674:
351:
212:
2386:
Salaries, allowances and pension of the chairman and members of the Union Public Service Commission.
1945:
All tax revenue is paid into the fund unless Parliament has specifically provided otherwise by law.
2348:
2191:
2187:
2042:
1722:
1622:
1617:
1562:
1547:
1537:
1532:
1527:
1472:
1462:
1457:
1441:
1311:
1257:
1065:
573:
2410:
2117:
2110:
1798:
1697:
1687:
1672:
1662:
1637:
1587:
1552:
1542:
1512:
1497:
1492:
1347:
1262:
1055:
1019:
940:
819:
175:
537:
95:
2565:
2340:
The Indian government and each Indian state government maintain their own consolidated funds.
2163:
2070:
1977:
1891:. The hereditary revenues of Scotland were paid into the Consolidated Fund from 1788 onwards.
1880:
1770:
1612:
1597:
1592:
1567:
1517:
1317:
1033:
985:
841:
782:
494:
461:
267:
1825:
earmarked for specific purposes), and general spending is paid out of the consolidated fund.
2397:
Any sum required to satisfy any judgment, decree or award of any court or arbitral tribunal.
2229:
1822:
1652:
1577:
1183:
1148:
1128:
945:
913:
787:
641:
392:
1847:
1746:
1362:
1220:
1215:
955:
918:
829:
794:
696:
620:
456:
416:
382:
292:
282:
277:
272:
190:
2371:
Emoluments and allowances of the President and other expenditure relating to his office.
2186:
The Westminster Parliament provides a sum of money annually to provide a budget for the
2099:
2038:
1985:
1305:
1277:
1252:
1113:
960:
755:
691:
589:
527:
431:
426:
409:
387:
2244:
automatically authorised by law, such as the salaries of National Assembly officials.
2646:
2415:
2167:
1377:
1050:
975:
866:
799:
733:
701:
568:
510:
471:
451:
421:
336:
257:
252:
227:
217:
159:
2049:
1914:, paying an annual rate of interest of 3%, and known as consolidated annuities, or
1899:
1884:
1810:
1758:
1272:
1060:
1029:
1000:
980:
871:
856:
836:
750:
745:
547:
341:
17:
2094:
is the government fund holding the UK's reserves of foreign currencies, gold, and
2358:
audits these funds and reports to the relevant legislatures on their management.
1930:
into the single Consolidated Fund of the United Kingdom that exists to this day.
2135:
1267:
1010:
970:
888:
824:
770:
706:
532:
522:
466:
346:
247:
242:
200:
185:
37:
1926:
The Consolidated Fund Services of Great Britain and Ireland were merged by the
1894:
From 1716 onwards the surplus of the first three funds, after the interest and
2590:. Australian Government Department of Finance. 13 January 2016. Archived from
2564:. Australian Government Department of Finance. 13 January 2016. Archived from
2383:
Salary, allowances and pension of the Comptroller and Auditor General of India
2347:
requires revenues received (direct and indirect taxes, money borrowed) by the
2202:
2062:
2045:
of 1688 only once, in 1784, has the Commons refused to grant access to funds.
1888:
1372:
1342:
1225:
1210:
1133:
1070:
1038:
990:
965:
950:
851:
846:
814:
740:
446:
441:
262:
222:
168:
2030:
1997:
1855:
1205:
1123:
1118:
809:
804:
615:
542:
232:
2285:
government revenue that is not retainable and must be remitted to the OPA.
1741:
1818:
1367:
1335:
1024:
1014:
935:
930:
903:
876:
686:
436:
377:
372:
205:
2520:, National Assembly for Wales Members' Research Service, September 2006
2515:
2148:
Comptroller General of the Receipt and Issue of His Majesty's Exchequer
1915:
1178:
1005:
908:
898:
237:
195:
1854:
most of the revenue from taxation, and all other money payable to the
2377:
Salaries, allowances and pensions of the judges of the Supreme Court.
1387:
1198:
1193:
1188:
995:
883:
2400:
Any other expenditure declared by the Parliament to be so charged.
1402:
1397:
1392:
1382:
1357:
1352:
1299:
1171:
1895:
1984:. Funds are made available under the acts only for a specified
2588:"Resource Management glossary - Official Public Account (OPA)"
2166:, the Commissioners of His Majesty's Revenue and Customs, the
1996:
estimates (the annual government department budgets, known as
310:
142:
31:
2538:. Australian Government Department of Finance. Archived from
2170:
Commissioners, and the Chief Cashier at the Bank of England.
2619:. Australian Government Department of Finance. December 2017
2020:
Until a few years ago, an older form of wording was used:
2240:
are also paid directly from the Welsh Consolidated Fund.
1842:
The Treasury established this account, formerly known as
27:
Main bank account of the government in certain countries
2614:"Retainable receipts Resource Management Guide No. 307"
2232:, the expenditures of the Welsh National Assembly, the
2154:
Comptroller and the Treasury must agree to its return.
1797:
In many states with political systems derived from the
1102:
European Union Common Consolidated Corporate Tax Base
2203:
income tax varying powers of the Scottish Parliament
2109:is an account which holds the contributions of the
62:. Unsourced material may be challenged and removed.
2530:
2528:
2526:
2319:High Court battles, and remains in contention.
2299:
2029:This follows the constitutional principle that
2022:
1821:paid into the consolidated fund (as opposed to
2517:Part 5 of the Government of Wales Act: Finance
2052:payments are however excluded from this rule.
2310:Payments out of the Consolidated Revenue Fund
2098:. It can be used to manage the value of the
1972:Appropriation Acts and Consolidated Fund Acts
1778:
8:
2289:Payments into the Consolidated Revenue Fund
1858:, must be paid into the Consolidated Fund.
2454:"Exchequer and Audit Departments Act 1866"
2228:In addition to the budget provided to the
1785:
1771:
1420:
1241:
499:
315:
133:
1898:payments, flowed into a fourth fund, the
1294:Institute on Taxation and Economic Policy
122:Learn how and when to remove this message
2367:The list of the charged expenditure is:
2356:Comptroller and Auditor General of India
1852:Exchequer and Audit Departments Act 1866
2445:
2423:, equivalent in the republic of Ireland
1449:
1423:
1285:
1244:
654:
607:
560:
502:
364:
318:
141:
2380:Pensions of the judges of high courts.
1844:The Account of His Majesty's Exchequer
2497:. Office of Public Sector Information
2436:, an example of drawing from the Fund
1879:Fund was related to the debts of the
7:
2658:1787 establishments in Great Britain
60:adding citations to reliable sources
2465:Office of Public Sector Information
2238:Public Services Ombudsman for Wales
1839:come the supply of every service".
2257:Northern Ireland Consolidated Fund
1906:, and was abandoned in the 1820s.
25:
2272:Commonwealth (Federal) Government
1921:
1109:Global minimum corporate tax rate
2653:Government of the United Kingdom
2536:"Introduction to appropriations"
2041:assents to the grant. Since the
2033:(government) demands money, the
1956:Consolidate Fund Account 2020-21
1752:
1740:
579:Base erosion and profit shifting
149:
36:
2329:Constitution of New South Wales
2067:Comptroller and Auditor General
357:Optimal capital income taxation
47:needs additional citations for
2190:and fund the operation of the
1432:List of countries by tax rates
1:
2491:"Contingencies Fund Act 1974"
2092:Exchange Equalisation Account
1870:was established in 1617, the
1829:The British Consolidated Fund
862:Natural resources consumption
2221:to provide a budget for the
2065:payments, the salary of the
712:United States as a tax haven
2495:The UK Statute Law Database
2069:, and the expenses paid to
1962:, September 2021, p. 5
1922:Ireland's consolidated fund
1904:National Debt Commissioners
2674:
2327:Sections 39 and 40 of the
2196:Scottish Consolidated Fund
1928:Consolidated Fund Act 1816
626:Offshore financial centres
516:Repatriation tax avoidance
2295:Constitution of Australia
2282:Reserve Bank of Australia
2278:Constitution of Australia
2234:Auditor General for Wales
2102:on international markets.
1807:consolidated revenue fund
1091:Financial transaction tax
181:Property tax equalization
2259:has existed since 1921.
1967:Payments out of the fund
1437:Tax revenue to GDP ratio
1096:Currency transaction tax
682:Liechtenstein tax affair
2562:"PGPA Act - section 53"
2460:UK Statute Law Database
2223:Welsh National Assembly
2219:Welsh Consolidated Fund
2107:National Insurance Fund
1144:Permanent establishment
1139:Exchange of Information
647:Financial Secrecy Index
298:Medical savings account
2434:Appropriation Act 2006
2343:Article 266(1) of the
2304:
2207:HM Revenue and Customs
2096:special drawing rights
2075:Act of Settlement 1701
2027:
2018:
1982:Consolidated Fund Acts
1941:Payments into the fund
1044:Vehicle miles traveled
663:Ireland as a tax haven
477:Private tax collection
2345:Constitution of India
2158:Principal accountants
2144:National Audit Office
2013:
1988:, a concept known as
717:Panama as a tax haven
669:Ireland v. Commission
637:Conduit and sink OFCs
632:Offshore magic circle
553:Unreported employment
1813:of the government.
1708:United Arab Emirates
1450:Individual Countries
1159:Foreign revenue rule
956:Inheritance (estate)
675:Leprechaun economics
56:improve this article
2349:Government of India
2192:Scottish Parliament
2188:Scottish Government
2174:Devolved government
2125:Control of the fund
2043:Glorious Revolution
2037:grants it, and the
1747:Business portal
1442:Tax rates in Europe
1312:Tax Justice Network
1258:Dhammika Dharmapala
766:Airport improvement
574:Transfer mispricing
365:Distribution of Tax
137:Part of a series on
71:"Consolidated Fund"
18:National Loans Fund
2594:on 22 October 2017
2411:Contingencies fund
2293:Section 81 of the
2118:Contingencies Fund
2111:National Insurance
2081:Other modern funds
2071:returning officers
1978:Appropriation Acts
1823:hypothecated taxes
1799:Westminster system
1348:Eight per thousand
1263:James R. Hines Jr.
1154:European Union FTT
176:Government revenue
2164:Paymaster General
2056:Standing services
1881:South Sea Company
1803:consolidated fund
1795:
1794:
1730:
1729:
1326:
1325:
1318:Tax Policy Center
1066:Negative (income)
842:Environmental tax
724:
723:
642:Financial centres
462:Tax investigation
400:
399:
268:Tax harmonization
132:
131:
124:
106:
16:(Redirected from
2665:
2638:
2635:
2629:
2628:
2626:
2624:
2618:
2610:
2604:
2603:
2601:
2599:
2584:
2578:
2577:
2575:
2573:
2568:on 3 August 2019
2558:
2552:
2551:
2549:
2547:
2532:
2521:
2513:
2507:
2506:
2504:
2502:
2487:
2481:
2480:
2478:
2476:
2471:on 5 August 2012
2467:. Archived from
2450:
2251:Northern Ireland
2230:Welsh Government
2217:There is also a
2142:and head of the
2035:House of Commons
2005:votes on account
1963:
1961:
1815:General taxation
1787:
1780:
1773:
1759:Money portal
1757:
1756:
1755:
1745:
1744:
1421:
1242:
1149:Transfer pricing
1129:Tax equalization
1103:
1051:Corporate profit
687:Luxembourg Leaks
621:Corporate havens
500:
316:
153:
134:
127:
120:
116:
113:
107:
105:
64:
40:
32:
21:
2673:
2672:
2668:
2667:
2666:
2664:
2663:
2662:
2643:
2642:
2641:
2636:
2632:
2622:
2620:
2616:
2612:
2611:
2607:
2597:
2595:
2586:
2585:
2581:
2571:
2569:
2560:
2559:
2555:
2545:
2543:
2542:on 6 April 2016
2534:
2533:
2524:
2514:
2510:
2500:
2498:
2489:
2488:
2484:
2474:
2472:
2452:
2451:
2447:
2443:
2430:
2407:
2338:
2325:
2323:New South Wales
2312:
2297:provides that:
2291:
2274:
2265:
2253:
2215:
2184:
2176:
2160:
2140:auditor general
2132:
2127:
2083:
2058:
1974:
1969:
1959:
1953:
1943:
1924:
1864:
1848:Bank of England
1836:
1831:
1791:
1753:
1751:
1739:
1732:
1731:
1418:
1408:
1407:
1363:Fiscus Judaicus
1338:
1328:
1327:
1286:Advocacy groups
1239:
1231:
1230:
1221:Trade agreement
1216:Free-trade zone
1174:
1164:
1163:
1101:
1086:
1076:
1075:
736:
726:
725:
697:Paradise Papers
538:Debtors' prison
497:
487:
486:
457:Tax preparation
417:Revenue service
412:
402:
401:
313:
303:
302:
283:Double taxation
278:Tax withholding
273:Tax competition
191:Non-tax revenue
171:
128:
117:
111:
108:
65:
63:
53:
41:
28:
23:
22:
15:
12:
11:
5:
2671:
2669:
2661:
2660:
2655:
2645:
2644:
2640:
2639:
2630:
2605:
2579:
2553:
2522:
2508:
2482:
2444:
2442:
2439:
2438:
2437:
2429:
2428:External links
2426:
2425:
2424:
2418:
2413:
2406:
2403:
2402:
2401:
2398:
2395:
2391:
2387:
2384:
2381:
2378:
2375:
2372:
2337:
2334:
2324:
2321:
2311:
2308:
2290:
2287:
2273:
2270:
2264:
2261:
2252:
2249:
2214:
2211:
2183:
2180:
2175:
2172:
2159:
2156:
2131:
2128:
2126:
2123:
2122:
2121:
2114:
2103:
2100:pound sterling
2088:
2082:
2079:
2057:
2054:
2039:House of Lords
1986:financial year
1973:
1970:
1968:
1965:
1942:
1939:
1923:
1920:
1876:South Sea Fund
1872:Aggregate Fund
1863:
1860:
1835:
1832:
1830:
1827:
1793:
1792:
1790:
1789:
1782:
1775:
1767:
1764:
1763:
1762:
1761:
1749:
1734:
1733:
1728:
1727:
1726:
1725:
1720:
1715:
1713:United Kingdom
1710:
1705:
1700:
1695:
1690:
1685:
1680:
1675:
1670:
1665:
1660:
1655:
1650:
1645:
1640:
1635:
1630:
1625:
1620:
1615:
1610:
1605:
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:
1452:
1451:
1447:
1446:
1445:
1444:
1439:
1434:
1426:
1425:
1419:
1414:
1413:
1410:
1409:
1406:
1405:
1400:
1395:
1390:
1385:
1380:
1375:
1370:
1365:
1360:
1355:
1350:
1345:
1339:
1334:
1333:
1330:
1329:
1324:
1323:
1322:
1321:
1315:
1309:
1306:Tax Foundation
1303:
1297:
1288:
1287:
1283:
1282:
1281:
1280:
1278:Gabriel Zucman
1275:
1270:
1265:
1260:
1255:
1253:Mihir A. Desai
1247:
1246:
1240:
1237:
1236:
1233:
1232:
1229:
1228:
1223:
1218:
1213:
1208:
1203:
1202:
1201:
1196:
1186:
1181:
1175:
1170:
1169:
1166:
1165:
1162:
1161:
1156:
1151:
1146:
1141:
1136:
1131:
1126:
1121:
1116:
1114:Robin Hood tax
1111:
1106:
1098:
1093:
1087:
1082:
1081:
1078:
1077:
1074:
1073:
1068:
1063:
1058:
1056:Excess profits
1053:
1048:
1047:
1046:
1041:
1036:
1027:
1022:
1008:
1003:
998:
993:
988:
983:
978:
973:
968:
963:
958:
953:
948:
943:
941:Gross receipts
938:
933:
928:
923:
922:
921:
916:
911:
906:
901:
896:
891:
881:
880:
879:
874:
869:
864:
859:
854:
849:
839:
834:
833:
832:
827:
822:
817:
812:
807:
802:
792:
791:
790:
780:
779:
778:
773:
768:
758:
753:
748:
743:
737:
732:
731:
728:
727:
722:
721:
720:
719:
714:
709:
704:
699:
694:
692:Offshore Leaks
689:
684:
679:
678:
677:
672:
657:
656:
655:Major examples
652:
651:
650:
649:
644:
639:
634:
629:
623:
618:
610:
609:
605:
604:
603:
602:
597:
592:
590:Dutch Sandwich
587:
582:
576:
571:
563:
562:
558:
557:
556:
555:
550:
545:
540:
535:
530:
528:Tax resistance
525:
520:
519:
518:
505:
504:
498:
493:
492:
489:
488:
485:
484:
479:
474:
469:
464:
459:
454:
449:
444:
439:
434:
432:Taxable income
429:
427:Tax assessment
424:
419:
413:
408:
407:
404:
403:
398:
397:
396:
395:
390:
385:
380:
375:
367:
366:
362:
361:
360:
359:
354:
349:
344:
339:
334:
329:
321:
320:
319:General Theory
314:
309:
308:
305:
304:
301:
300:
295:
290:
288:Representation
285:
280:
275:
270:
265:
260:
255:
250:
245:
240:
235:
230:
225:
220:
215:
210:
209:
208:
198:
193:
188:
183:
178:
172:
167:
166:
163:
162:
155:
154:
146:
145:
139:
138:
130:
129:
44:
42:
35:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2670:
2659:
2656:
2654:
2651:
2650:
2648:
2634:
2631:
2615:
2609:
2606:
2593:
2589:
2583:
2580:
2567:
2563:
2557:
2554:
2541:
2537:
2531:
2529:
2527:
2523:
2519:
2518:
2512:
2509:
2496:
2492:
2486:
2483:
2470:
2466:
2462:
2461:
2455:
2449:
2446:
2440:
2435:
2432:
2431:
2427:
2422:
2419:
2417:
2416:Own resources
2414:
2412:
2409:
2408:
2404:
2399:
2396:
2392:
2388:
2385:
2382:
2379:
2376:
2373:
2370:
2369:
2368:
2365:
2362:
2359:
2357:
2352:
2350:
2346:
2341:
2335:
2333:
2330:
2322:
2320:
2316:
2309:
2307:
2303:
2302:Constitution.
2298:
2296:
2288:
2286:
2283:
2279:
2271:
2269:
2262:
2260:
2258:
2250:
2248:
2245:
2241:
2239:
2235:
2231:
2226:
2224:
2220:
2212:
2210:
2208:
2204:
2199:
2197:
2193:
2189:
2181:
2179:
2173:
2171:
2169:
2168:National Debt
2165:
2157:
2155:
2151:
2149:
2145:
2141:
2138:(who is also
2137:
2129:
2124:
2119:
2115:
2112:
2108:
2104:
2101:
2097:
2093:
2089:
2085:
2084:
2080:
2078:
2076:
2072:
2068:
2064:
2055:
2053:
2051:
2046:
2044:
2040:
2036:
2032:
2026:
2021:
2017:
2012:
2009:
2006:
2001:
1999:
1993:
1991:
1987:
1983:
1979:
1971:
1966:
1964:
1958:
1957:
1950:
1946:
1940:
1938:
1936:
1931:
1929:
1919:
1917:
1913:
1907:
1905:
1901:
1897:
1892:
1890:
1886:
1882:
1877:
1874:in 1715, the
1873:
1869:
1862:Earlier funds
1861:
1859:
1857:
1853:
1849:
1845:
1840:
1834:Establishment
1833:
1828:
1826:
1824:
1820:
1816:
1812:
1808:
1804:
1800:
1788:
1783:
1781:
1776:
1774:
1769:
1768:
1766:
1765:
1760:
1750:
1748:
1743:
1738:
1737:
1736:
1735:
1724:
1721:
1719:
1718:United States
1716:
1714:
1711:
1709:
1706:
1704:
1701:
1699:
1696:
1694:
1691:
1689:
1686:
1684:
1681:
1679:
1676:
1674:
1671:
1669:
1666:
1664:
1661:
1659:
1656:
1654:
1651:
1649:
1646:
1644:
1641:
1639:
1636:
1634:
1631:
1629:
1626:
1624:
1621:
1619:
1616:
1614:
1611:
1609:
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:
1455:
1454:
1453:
1448:
1443:
1440:
1438:
1435:
1433:
1430:
1429:
1428:
1427:
1424:All Countries
1422:
1417:
1412:
1411:
1404:
1401:
1399:
1396:
1394:
1391:
1389:
1386:
1384:
1381:
1379:
1378:Tolerance tax
1376:
1374:
1371:
1369:
1366:
1364:
1361:
1359:
1356:
1354:
1351:
1349:
1346:
1344:
1341:
1340:
1337:
1332:
1331:
1319:
1316:
1313:
1310:
1307:
1304:
1301:
1298:
1295:
1292:
1291:
1290:
1289:
1284:
1279:
1276:
1274:
1271:
1269:
1266:
1264:
1261:
1259:
1256:
1254:
1251:
1250:
1249:
1248:
1243:
1235:
1234:
1227:
1224:
1222:
1219:
1217:
1214:
1212:
1209:
1207:
1204:
1200:
1197:
1195:
1192:
1191:
1190:
1187:
1185:
1182:
1180:
1177:
1176:
1173:
1168:
1167:
1160:
1157:
1155:
1152:
1150:
1147:
1145:
1142:
1140:
1137:
1135:
1132:
1130:
1127:
1125:
1122:
1120:
1117:
1115:
1112:
1110:
1107:
1104:
1099:
1097:
1094:
1092:
1089:
1088:
1085:
1084:International
1080:
1079:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1052:
1049:
1045:
1042:
1040:
1037:
1035:
1031:
1028:
1026:
1023:
1021:
1018:
1017:
1016:
1012:
1009:
1007:
1004:
1002:
999:
997:
994:
992:
989:
987:
986:Resource rent
984:
982:
979:
977:
974:
972:
969:
967:
964:
962:
959:
957:
954:
952:
949:
947:
944:
942:
939:
937:
934:
932:
929:
927:
924:
920:
917:
915:
912:
910:
907:
905:
902:
900:
897:
895:
892:
890:
887:
886:
885:
882:
878:
875:
873:
870:
868:
865:
863:
860:
858:
855:
853:
850:
848:
845:
844:
843:
840:
838:
835:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
806:
803:
801:
798:
797:
796:
793:
789:
786:
785:
784:
783:Capital gains
781:
777:
774:
772:
769:
767:
764:
763:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
738:
735:
730:
729:
718:
715:
713:
710:
708:
705:
703:
702:Panama Papers
700:
698:
695:
693:
690:
688:
685:
683:
680:
676:
673:
671:
670:
666:
665:
664:
661:
660:
659:
658:
653:
648:
645:
643:
640:
638:
635:
633:
630:
627:
624:
622:
619:
617:
614:
613:
612:
611:
606:
601:
598:
596:
593:
591:
588:
586:
583:
580:
577:
575:
572:
570:
569:Tax inversion
567:
566:
565:
564:
559:
554:
551:
549:
546:
544:
541:
539:
536:
534:
531:
529:
526:
524:
521:
517:
514:
513:
512:
511:Tax avoidance
509:
508:
507:
506:
501:
496:
495:Noncompliance
491:
490:
483:
480:
478:
475:
473:
472:Tax collector
470:
468:
465:
463:
460:
458:
455:
453:
452:Tax residence
450:
448:
445:
443:
440:
438:
435:
433:
430:
428:
425:
423:
422:Revenue stamp
420:
418:
415:
414:
411:
406:
405:
394:
391:
389:
386:
384:
381:
379:
376:
374:
371:
370:
369:
368:
363:
358:
355:
353:
350:
348:
345:
343:
340:
338:
337:Tax incidence
335:
333:
332:Excess burden
330:
328:
325:
324:
323:
322:
317:
312:
307:
306:
299:
296:
294:
291:
289:
286:
284:
281:
279:
276:
274:
271:
269:
266:
264:
261:
259:
258:Tax incentive
256:
254:
253:Tax advantage
251:
249:
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
219:
216:
214:
213:Tax threshold
211:
207:
204:
203:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
177:
174:
173:
170:
165:
164:
161:
160:fiscal policy
158:An aspect of
157:
156:
152:
148:
147:
144:
140:
136:
135:
126:
123:
115:
104:
101:
97:
94:
90:
87:
83:
80:
76:
73: –
72:
68:
67:Find sources:
61:
57:
51:
50:
45:This article
43:
39:
34:
33:
30:
19:
2633:
2621:. Retrieved
2608:
2596:. Retrieved
2592:the original
2582:
2570:. Retrieved
2566:the original
2556:
2544:. Retrieved
2540:the original
2516:
2511:
2499:. Retrieved
2494:
2485:
2473:. Retrieved
2469:the original
2457:
2448:
2421:Central Fund
2366:
2363:
2360:
2353:
2342:
2339:
2326:
2317:
2313:
2305:
2300:
2292:
2275:
2266:
2254:
2246:
2242:
2227:
2216:
2200:
2185:
2177:
2161:
2152:
2147:
2133:
2059:
2050:Grant-in-aid
2047:
2028:
2023:
2019:
2016:Parliament:—
2014:
2010:
2002:
1994:
1989:
1975:
1955:
1951:
1947:
1944:
1935:Central Fund
1932:
1925:
1908:
1900:sinking fund
1893:
1885:Crown Estate
1875:
1871:
1868:General Fund
1867:
1865:
1843:
1841:
1837:
1814:
1811:bank account
1809:is the main
1806:
1802:
1796:
1678:South Africa
1273:Joel Slemrod
946:Hypothecated
925:
914:Sugary drink
788:Expatriation
667:
585:Double Irish
548:Black market
393:Proportional
342:Laffer curve
327:Price effect
118:
109:
99:
92:
85:
78:
66:
54:Please help
49:verification
46:
29:
2546:28 February
2136:comptroller
2130:Comptroller
1693:Switzerland
1658:Philippines
1633:New Zealand
1628:Netherlands
1268:Ronen Palan
1011:User charge
830:Value-added
795:Consumption
707:Swiss Leaks
595:Single Malt
533:Tax shelter
523:Tax evasion
482:Tax farming
467:Tax shelter
383:Progressive
347:Optimal tax
248:Tax amnesty
243:Tax holiday
201:Tax bracket
186:Tax revenue
2647:Categories
2441:References
2236:, and the
2063:Civil List
1889:Royal Mail
1603:Kazakhstan
1488:Bangladesh
1483:Azerbaijan
1416:By country
1373:Temple tax
1343:Church tax
1226:ATA Carnet
1211:Free trade
1206:Tariff war
1134:Tax treaty
1020:Congestion
961:Land value
852:Eco-tariff
820:Television
776:Solidarity
756:Ad valorem
616:Tax havens
447:Tax shield
442:Tax refund
410:Collection
388:Regressive
263:Tax reform
112:March 2010
82:newspapers
2263:Australia
2031:the Crown
1998:Estimates
1990:annuality
1912:annuities
1896:principal
1856:Exchequer
1846:, at the
1683:Sri Lanka
1648:Palestine
1608:Lithuania
1573:Indonesia
1558:Hong Kong
1478:Australia
1468:Argentina
1336:Religious
1124:Spahn tax
1119:Tobin tax
976:Pigouvian
894:Cigarette
867:Severance
800:Departure
608:Locations
561:Corporate
543:Smuggling
311:Economics
233:Tax shift
228:Deduction
218:Exemption
2405:See also
2390:offices.
2182:Scotland
1887:and the
1819:taxation
1703:Tanzania
1668:Portugal
1643:Pakistan
1523:Colombia
1503:Bulgaria
1368:Leibzoll
1245:Academic
1238:Research
1061:Windfall
1001:Turnover
981:Property
931:Georgist
877:Stumpage
872:Steering
857:Landfill
837:Dividend
761:Aviation
751:Per unit
746:Indirect
437:Tax lien
373:Tax rate
352:Theories
206:Flat tax
169:Policies
143:Taxation
2623:15 June
2598:15 June
2572:15 June
2201:If the
2113:Scheme.
1916:consols
1723:Uruguay
1623:Namibia
1618:Morocco
1583:Ireland
1563:Iceland
1548:Germany
1538:Finland
1533:Denmark
1528:Croatia
1473:Armenia
1463:Algeria
1458:Albania
1105:(CCCTB)
971:Payroll
926:General
919:Tobacco
889:Alcohol
825:Tourist
771:Landing
503:General
238:Tax cut
196:Tax law
96:scholar
2501:11 May
2475:11 May
1698:Taiwan
1688:Sweden
1673:Russia
1663:Poland
1638:Norway
1588:Israel
1553:Greece
1543:France
1513:Canada
1498:Brazil
1493:Bhutan
1388:Kharaj
1296:(ITEP)
1199:Export
1194:Import
1189:Tariff
1179:Custom
1071:Wealth
996:Surtax
991:Single
966:Luxury
951:Income
884:Excise
847:Carbon
741:Direct
628:(OFCs)
581:(BEPS)
293:Unions
223:Credit
98:
91:
84:
77:
69:
2617:(PDF)
2394:debt.
2336:India
2213:Wales
2087:Fund.
1960:(PDF)
1613:Malta
1598:Japan
1593:Italy
1568:India
1518:China
1403:Zakat
1398:Nisab
1393:Khums
1383:Jizya
1358:Tithe
1353:Teind
1314:(TJN)
1300:Oxfam
1172:Trade
815:Stamp
810:Sales
805:Hotel
734:Types
103:JSTOR
89:books
2625:2019
2600:2019
2574:2019
2548:2016
2503:2010
2477:2010
2458:The
2354:The
2255:The
2134:The
2116:The
2105:The
2090:The
1980:and
1866:The
1801:, a
1653:Peru
1578:Iran
1320:(US)
1308:(US)
1302:(UK)
1184:Duty
1039:Toll
1034:GNSS
1030:Road
1025:Fuel
936:Gift
904:Meat
600:CAIA
378:Flat
75:news
2000:).
1817:is
1805:or
1508:BVI
1015:fee
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909:Sin
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