1892:. The state tax is "imposed upon all retailers" for the "privilege of selling tangible personal property at retail". Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay a "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property". Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by the state as part of registering the vehicle in California.
47:
1991:
provides platforms for transitions between different parties (such as the Amazon marketplace). Business-to-Business transactions will be placed in different circumstances by whether the case will be taxed in the US. Electronic commerce goods are usually not taxed the same especially across the stats in the US. Different states have their own sales tax regulations, for example, some states use their standard sales taxes law for the digital goods, and some of the states have specific laws for them. It is difficult to enforce the taxes on electronic commerce especially for digital goods that trade across different countries.
1905:
tax when it comes to cross state border transactions, the practicality of enforcing it is impossible. As a result, online retail stores have had a distinct advantage in that they do not have to charge a sales tax. That has led many economists to examine consumer sensitivity when it comes to sales taxes. While some researchers have concluded a high elasticity of online purchase probability with respect to sales tax at around 2.3, but others have found smaller figures of around 0.5. That means that enforcing an online sales tax would have negligible effects on aggregate sales.
1938:
not shown immediately in sales, but about six months after the taxes were raised. High sales taxes can be used to relieve property taxes but only when property taxes are lowered subsequently. Studies that have shown this correlation were conducted in
Georgia by cities raising sales tax and lowering property taxes. To combat sales loss, a city must be able to import consumers to buy goods locally. If local sales taxes are too high, consumers will travel to other areas to purchase goods.
1746:
1714:
1655:
1643:
3247:
1796:, imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor not under the jurisdiction of the taxing authority (such as a vendor in another state). Use taxes are commonly imposed by states with a sales tax but are usually enforced only for large items such as automobiles and boats.
1982:
24 states had passed legislation conforming with the agreement. Whether the
Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because the 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes.
2170:
Periodic review of record-keeping procedures related to sales and use tax. Proper supporting detail, including exemption and resale certificates, invoices and other records must be available to defend the company in the event of a sales and use tax audit. Without proper documentation, a seller may be
1981:
was organized in March 2000. Cooperative efforts in this project by 44 state governments and the
District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010. This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010,
1937:
Higher sales taxes have been shown to have many different effects on local economies. With higher taxes, more consumers are starting to reconsider where they shop, according to a study conducted in
Minnesota and Wisconsin, where the sales tax was raised on cigarettes. Effects of higher sales tax were
2104:
Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with
Vermont as the last in 1969. Five states currently do not
1946:
In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". As e-commerce sales have grown in recent years, noncompliance with use tax has had a
1904:
Sales tax on online purchasers operates in a different manner. Generally, there are four types of electronic commerce: intermediaries, retail, business-to-business and media, all of which are affected by consumer response to sales tax. However, while consumers are technically supposed to pay a sales
1895:
The trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value-added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales
2166:
Delivery location. For a business operating in several jurisdictions, choosing the best location in which to take delivery can reduce or eliminate the sales tax liability. That is particularly important for an item to be sold or used in another jurisdiction with a lower tax rate or an exemption for
1998:
for online products is high, meaning that consumers are price sensitive and their demand will significantly change with small changes in price. This means that the tax burden lies primarily with the producer. To avoid altering demand, the producer will either avoid the tax if possible by relocating
1990:
Electronic commerce business can also be affected by consumption taxes. It can be separated into four categories: retail, intermediaries, business-to-business and media (Goldfarb 2008). These categories were affected varying degrees. The intermediaries were affected by the retail sales tax since it
1808:(VAT), in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. Tax cascading is avoided by applying the tax only to the difference ("value added") between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item.
1973:
of 1998 established a commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report issued in 2003, the
Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms".
2111:
imposed a 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is
2024:
collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes; the responsibility was delegated to the highest bidder, a practice known as
1947:
growing impact on state revenues. The
Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $ 20.4 billion. Uncollected use tax on remote sales was projected to run as high as $ 54.8 billion for 2011.
1866:, IL is 10.25%, consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has the Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%).
991:
2100:
The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($ 1.01 per package since 2009) are the most well-known current sales taxes administered by the federal government.
2406:
1765:) to a seller at the point of purchase, along with a statement that the item is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of the taxing authority.
1928:
defines a regressive tax as " tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that is applied uniformly. This means that it hits lower-income individuals harder".
2082:
Although the United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the
2012:
A tax imposed on the sale of goods is depicted on the walls of ancient
Egyptian tombs, which have been dated as far back as 2000 BC. These paintings describe the collection of tax for specific commodities, such as cooking oil.
2162:
New facilities. Jurisdictions with no sales tax or broad exemptions for certain types of business operations would be an obvious consideration in selecting a site for a new manufacturing plant, warehouse, or administrative
2150:
Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax reduction or mitigation strategies can include the following:
1784:, levied on all sales of a business. They have been criticized for their "cascading" or "pyramiding" effect, in which an item is taxed more than once as it makes its way from production to final retail sale.
2410:
2538:
2090:
Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during the
1924:. However, it has been suggested that any regressive effect of a sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines.
1999:
their fulfillment centers to areas without a high sales tax or they will internalize the cost of the sales tax by charging consumers the same price but paying for the tax from their profits.
1757:
end-user and is charged every time that item is sold retail. Sales to businesses that later resell the goods are not charged the tax. A purchaser who is not an end-user is usually issued a "
1914:
1917:
studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth.
1775:
Wholesale sales tax, a tax on sales of wholesale of tangible personal property when in a form packaged and labeled ready for shipment or delivery to final users and consumers
2760:
Luna, L (2004). "Local Sales Tax
Competition and the Effect on County Governments' Tax Rates and Tax Bases". The Journal of the American Taxation Association: 43–61.
2097:
The first broad-based, general sales taxes in the United States were enacted by
Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936.
1337:
2167:
that item. Businesses should consider whether a temporary storage exemption applies to merchandise initially accepted in a jurisdiction with a higher tax rate.
2535:
1828:
Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels. Countries in
3166:
2016:
Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in
1706:
paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the
2556:
2108:
2647:
2617:
1194:
1790:, applied to a narrow range of products, such as gasoline or alcohol, usually imposed on the producer or wholesaler rather than on the retail seller.
1059:
1054:
3148:
2262:
1966:. A number of observers and commentators have argued, so far unsuccessfully, for a Congressional adoption of this physical presence nexus test.
1408:
1001:
222:
2327:
2245:
3220:
3048:
2968:
2523:
1608:
789:
3192:
1483:
3210:
2600:
46:
2191:
1685:
1548:
671:
183:
1962:. An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on
2201:
1889:
1009:
757:
3005:
2211:
2077:
1959:
474:
2131:
656:
252:
3081:
1799:
1613:
1332:
3038:
1920:
Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered
2216:
1978:
1954:, within a state, the vendor cannot be required to collect tax for that state. This limitation was defined as part of the
1618:
577:
2469:
1316:
607:
3108:
2499:
2433:
1963:
1558:
1528:
2678:
3040:
Ancient Greece: Social and Historical Documents from Archaic Times to the Death of Alexander the Great, 3rd Edition
2895:
If It Ain't Broke Don't Fix It: An Argument for the Codification of the Quill Standard for Taxing Internet Commerce
1995:
1852:
has the highest at 27% although reduced rates are used in some cases, as for groceries, art, books and newspapers.
939:
411:
2729:
2091:
986:
564:
521:
372:
227:
76:
2134:
with a rate of 5 percent, effective since January 1, 2008. Every province in Canada except Alberta has either a
1778:
Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users
2564:
2052:
2033:
1970:
1713:
1578:
996:
495:
490:
480:
2159:, for example, a delivery charge is exempt if it is stated separately from handling and other taxable charges.
2728:
Carl Davis; Kelly Davis; Matthew Gardner; Robert S. McIntyre; Jeff McLynch; All Sapozhnikov (November 2009).
1950:
Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or
2655:
2625:
2293:
1955:
1878:
1593:
1533:
1044:
1039:
661:
542:
193:
3251:
1721:
When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a
1678:
1503:
1388:
1383:
979:
558:
377:
2812:
Jung, Changhoon (2001). "Does the Local-Option Sales Tax Provide Property Tax Relief? The Georgia Case".
2765:
2206:
2125:
1863:
1758:
1583:
1508:
1473:
1458:
1378:
1368:
612:
532:
527:
448:
3145:
1745:
2269:
2056:(hundredth of the value of everything sold). The Roman sales tax was later reduced to a half percent (
3267:
2139:
2135:
1781:
1772:
Manufacturers' sales tax, a tax on sales of tangible personal property by manufacturers and producers
1603:
1568:
1543:
1423:
1403:
570:
247:
108:
2842:
2242:
1623:
1523:
1518:
1463:
1448:
1438:
1433:
1428:
1373:
1363:
1358:
1342:
1212:
1158:
961:
469:
3272:
1977:
In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the
1598:
1588:
1573:
1563:
1538:
1488:
1453:
1443:
1413:
1398:
1393:
1248:
1163:
951:
915:
836:
715:
71:
2897:
76 Chi. - Kent. L. Rev. 671 (2000), setting forth reasons for maintaining the existing standard.
2869:
2585:
433:
2331:
1729:
of certain goods or services from sales and use tax, such as food, education, and medicines. A
3216:
3189:
3044:
3011:. University of Tennessee Knoxville, Center for Business and Economic Research. Archived from
2964:
2084:
1707:
1671:
1513:
1498:
1493:
1468:
1418:
1218:
929:
881:
821:
737:
678:
390:
357:
163:
2956:
2907:
2821:
2597:
1553:
1478:
1084:
1049:
1029:
841:
809:
683:
537:
288:
3196:
3152:
2778:
2604:
2542:
2249:
2221:
2196:
2181:
1805:
1734:
1730:
1647:
1263:
1121:
1116:
851:
814:
725:
690:
592:
516:
352:
312:
278:
188:
178:
173:
168:
86:
2929:
3133:
2354:
1994:
The effect that a sales tax has on consumer and producer behavior is rather large. The
1921:
1829:
1820:, similar to a sales tax, but applied to intermediate and possibly capital goods as an
1206:
1178:
1153:
1014:
856:
651:
587:
485:
423:
327:
322:
305:
283:
3012:
2799:
Higher price, fewer packs: Evaluating a tobacco tax increase with cigarette sales data
3261:
2960:
1726:
1278:
946:
871:
762:
695:
629:
597:
464:
406:
367:
347:
317:
232:
153:
148:
123:
113:
55:
2707:
2730:"Who Pays? A distributed analysis of the tax systems in all 50 states, 3rd edition"
2306:
1925:
1821:
1817:
1659:
1173:
956:
925:
896:
876:
767:
752:
732:
646:
641:
443:
237:
2409:. Government Spokesperson’s Office, Principality of Liechtenstein. Archived from
2105:
have general sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon.
2026:
1870:
1833:
1168:
906:
866:
784:
720:
666:
602:
428:
418:
362:
242:
143:
138:
96:
81:
17:
2526:
European Commission Taxation and Customs Union (2009-7-1), retrieved 2009-12-7
2477:
2384:
2186:
1885:
1856:
1814:, a proposed federal sales tax, intended to replace the US federal income tax.
1787:
1754:
1273:
1243:
1126:
1111:
1034:
966:
934:
886:
861:
846:
747:
742:
710:
636:
342:
337:
158:
118:
64:
2825:
2503:
2444:
1874:
1762:
1106:
1024:
1019:
700:
511:
438:
128:
2155:
Designing invoices to reduce the taxable portion of a sale transaction. In
3246:
1761:" by the taxing authority and required to provide the certificate (or its
1642:
2156:
2065:
2061:
2047:
2039:
1855:
In some jurisdictions of the United States, there are multiple levels of
1268:
1236:
920:
910:
831:
826:
799:
772:
582:
332:
273:
268:
101:
1753:
Conventional or retail sales tax is levied on the sale of a good to its
27:
Tax paid to a governing body for the sales of certain goods and services
2017:
1860:
1849:
1841:
1811:
1793:
1722:
1079:
901:
804:
794:
133:
91:
2736:
2021:
1845:
1837:
1733:(VAT) collected on goods and services is related to a sales tax. See
1288:
1099:
1094:
1089:
891:
779:
2385:"How Wall Street Can Bail Itself Out Without Destroying The Dollar"
2364:. Minnesota House of Representatives Research Department. p. 4
2307:"Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes"
3088:. Vol. IX. McKinley Publishing Company, New York. p. 193
2142:(HST), which is a single, blended combination of the GST and PST.
2043:
1744:
1303:
1298:
1293:
1283:
1258:
1253:
1200:
1072:
2735:. The Institute on Taxation & Economic Policy. Archived from
2524:
VAT Rates Applied in the Member States of the European Community
2910:. Streamlined Sales Tax Governing Board, Inc. December 13, 2010
1890:
sales taxes are made up of various state, county and city taxes
2654:. California State Board of Equalization. 2001. Archived from
2624:. California State Board of Equalization. 2011. Archived from
1703:
206:
38:
2984:
Fong, Nathan M. (2012). "Sales Tax and Electronic Commerce".
2951:
Fong, Nathan M. (2012). "Sales Tax and Electronic Commerce".
1877:, the tax is 9.45%, which is 4.45% state & 5% local. In
3212:
Multistate Corporate Tax Guide 2009, Volume II Sales/Use Tax
3082:"Some Roman Trade Routes Along the Pathway of the Great War"
1712:
2050:
in AD 6 with a one percent general sales tax, known as the
3199:
Maryland State Comptroller's website. Retrieved 2010-05-19
2355:"Use Tax Collection on Income Tax Returns in Other States"
2252:
Maryland State Comptroller's website. Retrieved 2010-05-19
2116:
rather than general, applying only to a specific service.
2094:
that they functioned collectively as a general sales tax.
2870:"Economic Issues in Taxing Internet and Mail-Order Sales"
1859:
which each impose a sales tax. For example, sales tax in
2263:"Business tax tip #4: If You Make Purchases for Resale"
1836:, have some of the world's highest valued-added taxes.
3086:
The Historical Outlook: The History Teacher's Magazine
2588:
Illinois Revenue official website, retrieved 2009-12-7
2268:. Maryland Comptroller of the Treasury. Archived from
1915:
Organisation for Economic Co-operation and Development
1881:
it is 9.5%, which is 7.25% state & 2.25% county.
1003:
European Union Common Consolidated Corporate Tax Base
3209:
Healy, John C. & Schadewald, Michael S. (2008).
2305:
Chamberlain, Andrew; Fleenor, Patrick (2006-12-01).
3136:AICPA Journal of Accountancy, retrieved 2010-04-02
3006:"History and Economic Impact: Sales Tax History"
2710:. Wall Street Journal editorial. August 15, 2008
2801:. American Journal of Public Health. p. 2.
2476:. South African Revenue Service. Archived from
2294:Manufacturers," wholesale and retail sale taxes
2171:held liable for tax not collected from a buyer.
1749:Cash register receipt showing sales tax of 8.5%
3080:S. Percy R. Chadwick (January–December 1918).
2679:"Exploring the Origins and Global Rise of VAT"
1768:Other types of sales taxes, or similar taxes:
3037:Dillon, Matthew & Garland, Lynda (2010).
2618:"Chapter 2: Imposition and rate of sales tax"
1958:by the Supreme Court in the 1967 decision on
1679:
8:
2932:. Streamlined Sales Tax Governing Board, Inc
2843:"Facts on Internet and Mail Order Purchases"
2607:East Baton Rouge Parish, retrieved 2009-12-7
2545:Skatteetaten (2009-4-7), retrieved 2009-12-7
2470:"What is turnover tax and how does it work?"
2330:. Australian Taxation Office. Archived from
3113:A Dictionary of Greek and Roman Antiquities
2875:. Congressional Budget Office. October 2003
2837:
2835:
2648:"Chapter 3: Imposition and rate of use tax"
2598:Sales and Use Tax Rates effective 7/1/2009
1686:
1672:
1321:
1142:
395:
211:
29:
2908:"Streamlined Sales and Use Tax Agreement"
1195:Institute on Taxation and Economic Policy
2986:The New Palgrave Dictionary of Economics
2953:The New Palgrave Dictionary of Economics
2238:
2236:
2557:"How to beat the VAT hike on groceries"
2432:Laurence J. Kotlikoff (March 7, 2005).
2232:
1350:
1324:
1186:
1145:
550:
503:
456:
398:
260:
214:
37:
3190:What is included in the taxable price?
3155:HealthReformStat, retrieved 2010-04-02
2999:
2997:
2995:
2864:
2862:
2860:
2774:
2763:
3165:Agency, Canada Revenue (2017-06-22).
3134:Tax Provisions in the Health Care Act
2792:
2790:
2788:
7:
3043:. Routledge, New York. p. 188.
2893:See, for example, Sidney S. Silhan,
2383:Thom Hartmann (September 26, 2008).
3115:. John Murray, London. p. 1184
1802:, a tax on the trade of securities.
2536:Guide to Value Added Tax in Norway
2192:Goods and Services Tax (Australia)
2130:Canada uses a value-added federal
1942:Enforcement of tax on remote sales
25:
3167:"The 2008 GST/HST Rate Reduction"
3004:William F. Fox (March 13, 2002).
2845:. Michigan Department of Treasury
2202:Sales and use taxes in California
1010:Global minimum corporate tax rate
3245:
2961:10.1057/978-1-349-95121-5_2947-1
2212:Sales taxes in the United States
2078:Sales taxes in the United States
1960:National Bellas Hess v. Illinois
1653:
1641:
475:Base erosion and profit shifting
45:
2555:Julia Kollewe (June 28, 2010).
2474:Turnover Tax for Small Business
2109:The 2010 health care reform law
2064:, then abolished completely by
253:Optimal capital income taxation
2814:Public Budgeting & Finance
1800:Securities turnover excise tax
1333:List of countries by tax rates
1:
2443:. p. A18. Archived from
2217:Streamlined Sales Tax Project
1986:Effect of electronic commerce
1979:Streamlined Sales Tax Project
1725:. Often laws provide for the
758:Natural resources consumption
2930:"Frequently Asked Questions"
2434:"The Case for the 'FairTax'"
608:United States as a tax haven
2708:"America the Uncompetitive"
2020:, Greece in 415 BC. Nearby
1964:Quill Corp. v. North Dakota
3289:
3215:. CCH Group. p. 373.
2123:
2075:
2031:
1996:price elasticity of demand
1933:Effects on local economies
522:Offshore financial centres
412:Repatriation tax avoidance
3107:Leonhard Schmitz (1875).
3070:Dillon and Garland, p. 41
1848:have higher VATs at 25%,
1735:Comparison with sales tax
987:Financial transaction tax
77:Property tax equalization
2353:Nina Manzi (June 2010).
2053:centesima rerum venalium
2034:centesima rerum venalium
1971:Internet Tax Freedom Act
1338:Tax revenue to GDP ratio
997:Currency transaction tax
578:Liechtenstein tax affair
2826:10.1111/0275-1100.00037
2441:The Wall Street Journal
1956:Dormant Commerce Clause
1045:Permanent establishment
1040:Exchange of Information
543:Financial Secrecy Index
194:Medical savings account
2773:Cite journal requires
2132:Goods and Services Tax
1750:
1718:
940:Vehicle miles traveled
559:Ireland as a tax haven
373:Private tax collection
2652:Sales and Use Tax Law
2622:Sales and Use Tax Law
2207:Sales taxes in Canada
2126:Sales taxes in Canada
1748:
1737:for key differences.
1716:
613:Panama as a tax haven
565:Ireland v. Commission
533:Conduit and sink OFCs
528:Offshore magic circle
449:Unreported employment
3254:at Wikimedia Commons
3146:H.R. 3590 Sec. 10907
2450:on November 13, 2018
2275:on November 22, 2011
2243:Purchases for Resale
2146:Sales tax mitigation
2140:Harmonized Sales Tax
2136:Provincial Sales Tax
2072:In the United States
1782:Gross receipts taxes
1609:United Arab Emirates
1351:Individual Countries
1060:Foreign revenue rule
852:Inheritance (estate)
571:Leprechaun economics
2567:on January 23, 2011
2328:"Excise essentials"
1900:Electronic commerce
1717:Federal Sales Taxes
1648:Business portal
1343:Tax rates in Europe
1213:Tax Justice Network
1159:Dhammika Dharmapala
662:Airport improvement
470:Transfer mispricing
261:Distribution of Tax
33:Part of a series on
3195:2001-06-18 at the
3151:2010-04-03 at the
2797:Armato, M (2015).
2603:2010-02-20 at the
2541:2009-10-30 at the
2387:. CommonDreams.org
2248:2011-07-14 at the
2038:The Roman emperor
1913:Economists at the
1759:resale certificate
1751:
1719:
1249:Eight per thousand
1164:James R. Hines Jr.
1055:European Union FTT
72:Government revenue
3250:Media related to
3222:978-0-8080-9229-2
3050:978-0-203-85455-6
3018:on April 30, 2011
2970:978-1-349-95121-5
2480:on April 29, 2011
2413:on April 18, 2005
2407:"Value added tax"
2085:Whiskey Rebellion
2046:for his military
1708:point of purchase
1696:
1695:
1631:
1630:
1227:
1226:
1219:Tax Policy Center
962:Negative (income)
738:Environmental tax
620:
619:
538:Financial centres
358:Tax investigation
296:
295:
164:Tax harmonization
16:(Redirected from
3280:
3249:
3234:
3233:
3231:
3229:
3206:
3200:
3187:
3181:
3180:
3178:
3177:
3162:
3156:
3143:
3137:
3131:
3125:
3124:
3122:
3120:
3104:
3098:
3097:
3095:
3093:
3077:
3071:
3068:
3062:
3061:
3059:
3057:
3034:
3028:
3027:
3025:
3023:
3017:
3010:
3001:
2990:
2989:
2981:
2975:
2974:
2948:
2942:
2941:
2939:
2937:
2926:
2920:
2919:
2917:
2915:
2904:
2898:
2891:
2885:
2884:
2882:
2880:
2874:
2866:
2855:
2854:
2852:
2850:
2839:
2830:
2829:
2809:
2803:
2802:
2794:
2783:
2782:
2776:
2771:
2769:
2761:
2757:
2751:
2750:
2748:
2747:
2741:
2734:
2725:
2719:
2718:
2716:
2715:
2704:
2698:
2697:
2695:
2693:
2683:
2674:
2668:
2667:
2665:
2663:
2644:
2638:
2637:
2635:
2633:
2628:on July 27, 2011
2614:
2608:
2595:
2589:
2583:
2577:
2576:
2574:
2572:
2563:. Archived from
2552:
2546:
2533:
2527:
2521:
2515:
2514:
2512:
2511:
2502:. Archived from
2496:
2490:
2489:
2487:
2485:
2466:
2460:
2459:
2457:
2455:
2449:
2438:
2429:
2423:
2422:
2420:
2418:
2403:
2397:
2396:
2394:
2392:
2380:
2374:
2373:
2371:
2369:
2359:
2350:
2344:
2343:
2341:
2339:
2324:
2318:
2317:
2315:
2314:
2309:. Tax Foundation
2302:
2296:
2291:
2285:
2284:
2282:
2280:
2274:
2267:
2259:
2253:
2240:
1832:, especially in
1688:
1681:
1674:
1660:Money portal
1658:
1657:
1656:
1646:
1645:
1322:
1143:
1050:Transfer pricing
1030:Tax equalization
1004:
947:Corporate profit
583:Luxembourg Leaks
517:Corporate havens
396:
212:
49:
30:
21:
18:Retail sales tax
3288:
3287:
3283:
3282:
3281:
3279:
3278:
3277:
3258:
3257:
3242:
3237:
3227:
3225:
3223:
3208:
3207:
3203:
3197:Wayback Machine
3188:
3184:
3175:
3173:
3164:
3163:
3159:
3153:Wayback Machine
3144:
3140:
3132:
3128:
3118:
3116:
3106:
3105:
3101:
3091:
3089:
3079:
3078:
3074:
3069:
3065:
3055:
3053:
3051:
3036:
3035:
3031:
3021:
3019:
3015:
3008:
3003:
3002:
2993:
2983:
2982:
2978:
2971:
2950:
2949:
2945:
2935:
2933:
2928:
2927:
2923:
2913:
2911:
2906:
2905:
2901:
2892:
2888:
2878:
2876:
2872:
2868:
2867:
2858:
2848:
2846:
2841:
2840:
2833:
2811:
2810:
2806:
2796:
2795:
2786:
2772:
2762:
2759:
2758:
2754:
2745:
2743:
2739:
2732:
2727:
2726:
2722:
2713:
2711:
2706:
2705:
2701:
2691:
2689:
2681:
2677:Kathryn James.
2676:
2675:
2671:
2661:
2659:
2658:on July 9, 2011
2646:
2645:
2641:
2631:
2629:
2616:
2615:
2611:
2605:Wayback Machine
2596:
2592:
2586:Tax Rate Finder
2584:
2580:
2570:
2568:
2554:
2553:
2549:
2543:Wayback Machine
2534:
2530:
2522:
2518:
2509:
2507:
2498:
2497:
2493:
2483:
2481:
2468:
2467:
2463:
2453:
2451:
2447:
2436:
2431:
2430:
2426:
2416:
2414:
2405:
2404:
2400:
2390:
2388:
2382:
2381:
2377:
2367:
2365:
2357:
2352:
2351:
2347:
2337:
2335:
2334:on May 19, 2011
2326:
2325:
2321:
2312:
2310:
2304:
2303:
2299:
2292:
2288:
2278:
2276:
2272:
2265:
2261:
2260:
2256:
2250:Wayback Machine
2241:
2234:
2230:
2222:Value-added tax
2197:Sales Tax Audit
2182:Consumption tax
2178:
2148:
2128:
2122:
2080:
2074:
2036:
2010:
2005:
1988:
1944:
1935:
1911:
1902:
1806:Value added tax
1743:
1731:value-added tax
1692:
1654:
1652:
1640:
1633:
1632:
1319:
1309:
1308:
1264:Fiscus Judaicus
1239:
1229:
1228:
1187:Advocacy groups
1140:
1132:
1131:
1122:Trade agreement
1117:Free-trade zone
1075:
1065:
1064:
1002:
982:
972:
971:
632:
622:
621:
593:Paradise Papers
434:Debtors' prison
393:
383:
382:
353:Tax preparation
313:Revenue service
308:
298:
297:
209:
199:
198:
179:Double taxation
174:Tax withholding
169:Tax competition
87:Non-tax revenue
67:
28:
23:
22:
15:
12:
11:
5:
3286:
3284:
3276:
3275:
3270:
3260:
3259:
3256:
3255:
3241:
3240:External links
3238:
3236:
3235:
3221:
3201:
3182:
3157:
3138:
3126:
3099:
3072:
3063:
3049:
3029:
2991:
2976:
2969:
2943:
2921:
2899:
2886:
2856:
2831:
2804:
2784:
2775:|journal=
2752:
2720:
2699:
2688:. Tax Analysts
2686:The VAT Reader
2669:
2639:
2609:
2590:
2578:
2547:
2528:
2516:
2491:
2461:
2424:
2398:
2375:
2345:
2319:
2297:
2286:
2254:
2231:
2229:
2226:
2225:
2224:
2219:
2214:
2209:
2204:
2199:
2194:
2189:
2184:
2177:
2174:
2173:
2172:
2168:
2164:
2160:
2147:
2144:
2124:Main article:
2121:
2118:
2076:Main article:
2073:
2070:
2009:
2008:Early examples
2006:
2004:
2001:
1987:
1984:
1943:
1940:
1934:
1931:
1910:
1907:
1901:
1898:
1830:Western Europe
1826:
1825:
1815:
1809:
1803:
1797:
1791:
1785:
1779:
1776:
1773:
1742:
1739:
1694:
1693:
1691:
1690:
1683:
1676:
1668:
1665:
1664:
1663:
1662:
1650:
1635:
1634:
1629:
1628:
1627:
1626:
1621:
1616:
1614:United Kingdom
1611:
1606:
1601:
1596:
1591:
1586:
1581:
1576:
1571:
1566:
1561:
1556:
1551:
1546:
1541:
1536:
1531:
1526:
1521:
1516:
1511:
1506:
1501:
1496:
1491:
1486:
1481:
1476:
1471:
1466:
1461:
1456:
1451:
1446:
1441:
1436:
1431:
1426:
1421:
1416:
1411:
1406:
1401:
1396:
1391:
1386:
1381:
1376:
1371:
1366:
1361:
1353:
1352:
1348:
1347:
1346:
1345:
1340:
1335:
1327:
1326:
1320:
1315:
1314:
1311:
1310:
1307:
1306:
1301:
1296:
1291:
1286:
1281:
1276:
1271:
1266:
1261:
1256:
1251:
1246:
1240:
1235:
1234:
1231:
1230:
1225:
1224:
1223:
1222:
1216:
1210:
1207:Tax Foundation
1204:
1198:
1189:
1188:
1184:
1183:
1182:
1181:
1179:Gabriel Zucman
1176:
1171:
1166:
1161:
1156:
1154:Mihir A. Desai
1148:
1147:
1141:
1138:
1137:
1134:
1133:
1130:
1129:
1124:
1119:
1114:
1109:
1104:
1103:
1102:
1097:
1087:
1082:
1076:
1071:
1070:
1067:
1066:
1063:
1062:
1057:
1052:
1047:
1042:
1037:
1032:
1027:
1022:
1017:
1015:Robin Hood tax
1012:
1007:
999:
994:
989:
983:
978:
977:
974:
973:
970:
969:
964:
959:
954:
952:Excess profits
949:
944:
943:
942:
937:
932:
923:
918:
904:
899:
894:
889:
884:
879:
874:
869:
864:
859:
854:
849:
844:
839:
837:Gross receipts
834:
829:
824:
819:
818:
817:
812:
807:
802:
797:
792:
787:
777:
776:
775:
770:
765:
760:
755:
750:
745:
735:
730:
729:
728:
723:
718:
713:
708:
703:
698:
688:
687:
686:
676:
675:
674:
669:
664:
654:
649:
644:
639:
633:
628:
627:
624:
623:
618:
617:
616:
615:
610:
605:
600:
595:
590:
588:Offshore Leaks
585:
580:
575:
574:
573:
568:
553:
552:
551:Major examples
548:
547:
546:
545:
540:
535:
530:
525:
519:
514:
506:
505:
501:
500:
499:
498:
493:
488:
486:Dutch Sandwich
483:
478:
472:
467:
459:
458:
454:
453:
452:
451:
446:
441:
436:
431:
426:
424:Tax resistance
421:
416:
415:
414:
401:
400:
394:
389:
388:
385:
384:
381:
380:
375:
370:
365:
360:
355:
350:
345:
340:
335:
330:
328:Taxable income
325:
323:Tax assessment
320:
315:
309:
304:
303:
300:
299:
294:
293:
292:
291:
286:
281:
276:
271:
263:
262:
258:
257:
256:
255:
250:
245:
240:
235:
230:
225:
217:
216:
215:General Theory
210:
205:
204:
201:
200:
197:
196:
191:
186:
184:Representation
181:
176:
171:
166:
161:
156:
151:
146:
141:
136:
131:
126:
121:
116:
111:
106:
105:
104:
94:
89:
84:
79:
74:
68:
63:
62:
59:
58:
51:
50:
42:
41:
35:
34:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
3285:
3274:
3271:
3269:
3266:
3265:
3263:
3253:
3248:
3244:
3243:
3239:
3224:
3218:
3214:
3213:
3205:
3202:
3198:
3194:
3191:
3186:
3183:
3172:
3171:www.canada.ca
3168:
3161:
3158:
3154:
3150:
3147:
3142:
3139:
3135:
3130:
3127:
3114:
3110:
3103:
3100:
3087:
3083:
3076:
3073:
3067:
3064:
3052:
3046:
3042:
3041:
3033:
3030:
3014:
3007:
3000:
2998:
2996:
2992:
2987:
2980:
2977:
2972:
2966:
2962:
2958:
2954:
2947:
2944:
2931:
2925:
2922:
2909:
2903:
2900:
2896:
2890:
2887:
2871:
2865:
2863:
2861:
2857:
2844:
2838:
2836:
2832:
2827:
2823:
2819:
2815:
2808:
2805:
2800:
2793:
2791:
2789:
2785:
2780:
2767:
2756:
2753:
2742:on 2010-11-15
2738:
2731:
2724:
2721:
2709:
2703:
2700:
2687:
2680:
2673:
2670:
2657:
2653:
2649:
2643:
2640:
2627:
2623:
2619:
2613:
2610:
2606:
2602:
2599:
2594:
2591:
2587:
2582:
2579:
2566:
2562:
2561:Wallet Pop UK
2558:
2551:
2548:
2544:
2540:
2537:
2532:
2529:
2525:
2520:
2517:
2506:on 2017-01-05
2505:
2501:
2495:
2492:
2479:
2475:
2471:
2465:
2462:
2446:
2442:
2435:
2428:
2425:
2412:
2408:
2402:
2399:
2386:
2379:
2376:
2363:
2356:
2349:
2346:
2333:
2329:
2323:
2320:
2308:
2301:
2298:
2295:
2290:
2287:
2271:
2264:
2258:
2255:
2251:
2247:
2244:
2239:
2237:
2233:
2227:
2223:
2220:
2218:
2215:
2213:
2210:
2208:
2205:
2203:
2200:
2198:
2195:
2193:
2190:
2188:
2185:
2183:
2180:
2179:
2175:
2169:
2165:
2161:
2158:
2154:
2153:
2152:
2145:
2143:
2141:
2138:(PST) or the
2137:
2133:
2127:
2119:
2117:
2115:
2110:
2106:
2102:
2098:
2095:
2093:
2088:
2086:
2079:
2071:
2069:
2067:
2063:
2059:
2055:
2054:
2049:
2045:
2041:
2035:
2030:
2028:
2023:
2019:
2014:
2007:
2002:
2000:
1997:
1992:
1985:
1983:
1980:
1975:
1972:
1967:
1965:
1961:
1957:
1953:
1948:
1941:
1939:
1932:
1930:
1927:
1923:
1918:
1916:
1908:
1906:
1899:
1897:
1893:
1891:
1887:
1882:
1880:
1876:
1872:
1867:
1865:
1864:(Cook County)
1862:
1858:
1853:
1851:
1847:
1843:
1839:
1835:
1831:
1823:
1819:
1816:
1813:
1810:
1807:
1804:
1801:
1798:
1795:
1792:
1789:
1786:
1783:
1780:
1777:
1774:
1771:
1770:
1769:
1766:
1764:
1760:
1756:
1747:
1740:
1738:
1736:
1732:
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1715:
1711:
1709:
1705:
1701:
1689:
1684:
1682:
1677:
1675:
1670:
1669:
1667:
1666:
1661:
1651:
1649:
1644:
1639:
1638:
1637:
1636:
1625:
1622:
1620:
1619:United States
1617:
1615:
1612:
1610:
1607:
1605:
1602:
1600:
1597:
1595:
1592:
1590:
1587:
1585:
1582:
1580:
1577:
1575:
1572:
1570:
1567:
1565:
1562:
1560:
1557:
1555:
1552:
1550:
1547:
1545:
1542:
1540:
1537:
1535:
1532:
1530:
1527:
1525:
1522:
1520:
1517:
1515:
1512:
1510:
1507:
1505:
1502:
1500:
1497:
1495:
1492:
1490:
1487:
1485:
1482:
1480:
1477:
1475:
1472:
1470:
1467:
1465:
1462:
1460:
1457:
1455:
1452:
1450:
1447:
1445:
1442:
1440:
1437:
1435:
1432:
1430:
1427:
1425:
1422:
1420:
1417:
1415:
1412:
1410:
1407:
1405:
1402:
1400:
1397:
1395:
1392:
1390:
1387:
1385:
1382:
1380:
1377:
1375:
1372:
1370:
1367:
1365:
1362:
1360:
1357:
1356:
1355:
1354:
1349:
1344:
1341:
1339:
1336:
1334:
1331:
1330:
1329:
1328:
1325:All Countries
1323:
1318:
1313:
1312:
1305:
1302:
1300:
1297:
1295:
1292:
1290:
1287:
1285:
1282:
1280:
1279:Tolerance tax
1277:
1275:
1272:
1270:
1267:
1265:
1262:
1260:
1257:
1255:
1252:
1250:
1247:
1245:
1242:
1241:
1238:
1233:
1232:
1220:
1217:
1214:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1192:
1191:
1190:
1185:
1180:
1177:
1175:
1172:
1170:
1167:
1165:
1162:
1160:
1157:
1155:
1152:
1151:
1150:
1149:
1144:
1136:
1135:
1128:
1125:
1123:
1120:
1118:
1115:
1113:
1110:
1108:
1105:
1101:
1098:
1096:
1093:
1092:
1091:
1088:
1086:
1083:
1081:
1078:
1077:
1074:
1069:
1068:
1061:
1058:
1056:
1053:
1051:
1048:
1046:
1043:
1041:
1038:
1036:
1033:
1031:
1028:
1026:
1023:
1021:
1018:
1016:
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56:fiscal policy
54:An aspect of
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3109:"Vectigalia"
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3013:the original
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2766:cite journal
2755:
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2362:Policy Brief
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2270:the original
2257:
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2051:
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2015:
2011:
1993:
1989:
1976:
1968:
1951:
1949:
1945:
1936:
1926:Investopedia
1919:
1912:
1903:
1894:
1883:
1868:
1854:
1827:
1822:indirect tax
1818:Turnover tax
1788:Excise taxes
1767:
1752:
1720:
1699:
1697:
1579:South Africa
1174:Joel Slemrod
842:Hypothecated
810:Sugary drink
705:
684:Expatriation
563:
481:Double Irish
444:Black market
289:Proportional
238:Laffer curve
223:Price effect
3268:Sales taxes
3252:Sales taxes
2500:"VATGlobal"
2058:ducentesima
2027:tax farming
1879:Los Angeles
1871:Baton Rouge
1834:Scandinavia
1594:Switzerland
1559:Philippines
1534:New Zealand
1529:Netherlands
1169:Ronen Palan
907:User charge
726:Value-added
691:Consumption
603:Swiss Leaks
491:Single Malt
429:Tax shelter
419:Tax evasion
378:Tax farming
363:Tax shelter
279:Progressive
243:Optimal tax
144:Tax amnesty
139:Tax holiday
97:Tax bracket
82:Tax revenue
3262:Categories
3176:2024-01-29
2746:2010-08-05
2714:2010-08-05
2510:2017-01-04
2313:2007-02-21
2228:References
2187:Excise tax
2042:collected
2032:See also:
1922:regressive
1886:California
1857:government
1504:Kazakhstan
1389:Bangladesh
1384:Azerbaijan
1317:By country
1274:Temple tax
1244:Church tax
1127:ATA Carnet
1112:Free trade
1107:Tariff war
1035:Tax treaty
916:Congestion
857:Land value
748:Eco-tariff
716:Television
672:Solidarity
652:Ad valorem
512:Tax havens
343:Tax shield
338:Tax refund
306:Collection
284:Regressive
159:Tax reform
3273:Tax terms
3228:April 14,
3119:April 14,
3092:April 14,
3056:April 15,
3022:April 15,
2936:April 21,
2914:April 21,
2879:April 15,
2849:April 14,
2820:: 73–83.
2692:April 14,
2571:April 14,
2484:April 14,
2454:April 14,
2417:April 14,
2391:April 14,
2368:April 14,
2338:April 14,
2279:April 14,
2120:In Canada
2114:selective
2092:Civil War
2087:in 1794.
1875:Louisiana
1763:ID number
1727:exemption
1700:sales tax
1584:Sri Lanka
1549:Palestine
1509:Lithuania
1474:Indonesia
1459:Hong Kong
1379:Australia
1369:Argentina
1237:Religious
1025:Spahn tax
1020:Tobin tax
872:Pigouvian
790:Cigarette
763:Severance
696:Departure
504:Locations
457:Corporate
439:Smuggling
207:Economics
129:Tax shift
124:Deduction
114:Exemption
3193:Archived
3149:Archived
2955:: 1–10.
2662:July 19,
2632:July 19,
2601:Archived
2539:Archived
2246:Archived
2176:See also
2157:Maryland
2066:Caligula
2062:Tiberius
2048:aerarium
2040:Augustus
1604:Tanzania
1569:Portugal
1544:Pakistan
1424:Colombia
1404:Bulgaria
1269:Leibzoll
1146:Academic
1139:Research
957:Windfall
897:Turnover
877:Property
827:Georgist
773:Stumpage
768:Steering
753:Landfill
733:Dividend
657:Aviation
647:Per unit
642:Indirect
333:Tax lien
269:Tax rate
248:Theories
102:Flat tax
65:Policies
39:Taxation
2163:office.
2018:Piraeus
2003:History
1909:Effects
1896:taxes.
1861:Chicago
1850:Hungary
1842:Denmark
1812:FairTax
1794:Use tax
1723:use tax
1624:Uruguay
1524:Namibia
1519:Morocco
1484:Ireland
1464:Iceland
1449:Germany
1439:Finland
1434:Denmark
1429:Croatia
1374:Armenia
1364:Algeria
1359:Albania
1006:(CCCTB)
867:Payroll
822:General
815:Tobacco
785:Alcohol
721:Tourist
667:Landing
399:General
134:Tax cut
92:Tax law
3219:
3047:
2988:: 2–6.
2967:
2022:Athens
1846:Sweden
1838:Norway
1599:Taiwan
1589:Sweden
1574:Russia
1564:Poland
1539:Norway
1489:Israel
1454:Greece
1444:France
1414:Canada
1399:Brazil
1394:Bhutan
1289:Kharaj
1197:(ITEP)
1100:Export
1095:Import
1090:Tariff
1080:Custom
967:Wealth
892:Surtax
887:Single
862:Luxury
847:Income
780:Excise
743:Carbon
637:Direct
524:(OFCs)
477:(BEPS)
189:Unions
119:Credit
3016:(PDF)
3009:(PDF)
2873:(PDF)
2740:(PDF)
2733:(PDF)
2682:(PDF)
2448:(PDF)
2437:(PDF)
2358:(PDF)
2273:(PDF)
2266:(PDF)
2060:) by
2044:funds
1952:nexus
1755:final
1741:Types
1702:is a
1514:Malta
1499:Japan
1494:Italy
1469:India
1419:China
1304:Zakat
1299:Nisab
1294:Khums
1284:Jizya
1259:Tithe
1254:Teind
1215:(TJN)
1201:Oxfam
1073:Trade
992:ATTAC
711:Stamp
706:Sales
701:Hotel
630:Types
3230:2011
3217:ISBN
3121:2011
3094:2011
3058:2011
3045:ISBN
3024:2011
2965:ISBN
2938:2011
2916:2011
2881:2011
2851:2011
2779:help
2694:2011
2664:2011
2634:2011
2573:2011
2486:2011
2456:2011
2419:2011
2393:2011
2370:2011
2340:2011
2281:2011
1969:The
1869:For
1844:and
1554:Peru
1479:Iran
1221:(US)
1209:(US)
1203:(UK)
1085:Duty
935:Toll
930:GNSS
926:Road
921:Fuel
832:Gift
800:Meat
496:CAIA
274:Flat
2957:doi
2822:doi
1884:In
1704:tax
1409:BVI
911:fee
902:Use
805:Sin
795:Fat
3264::
3169:.
3111:.
3084:.
2994:^
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2859:^
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