47:
1869:
step-child, step-sibling, half-sibling, adopted child, eligible foster child, or grandchild, and is usually under age 19, a full-time student under age 24, or have special needs). The exemption granted may depend on multiple criteria, including criteria otherwise unrelated to the particular tax. For example, a property tax exemption may be provided to certain classes of veterans earning less than a particular income level. Definitions of exempt individuals tend to be complex.
1779:
and also requires, for most types of organizations, that the organization apply for tax-exempt status with the
Internal Revenue Service, or be a religious or apostolic organization. The U.S. system does not distinguish between various kinds of tax-exempt entities (such as educational versus charitable) for purposes of granting exemption, but does make such distinctions with respect to allowing a
1650:
1638:
1940:– falsely claiming noble ancestry – spread across ethnic, class, and religious boundaries. In the 17th century, an Ottoman bureaucrat estimated that there were 300,000 impostors; In 18th-century Anatolia, nearly all upper-class urban people claimed descent from Muhammad. The number of people claiming such ancestry – which exempted them from taxes such as
1725:. However, any transaction may be duty-free, given that the goods are presented to the customs when exiting the country. In such a scenario, a sum equivalent to the tax is paid, but reimbursed on exit. More common in Europe, tax-free is less frequent in the United States, with the exception of Louisiana. However, current
2024:
ability of the lower tier system to levy tax as well as how certain aspects of such lower tier system work, including the granting of tax exemptions. The restrictions may be imposed directly on the lower jurisdiction's power to levy tax or indirectly by regulating tax effects of the exemption at the upper tier.
2122:
These exemptions might only be used for purchases necessary for the mission’s functioning. The mission is only available to be exempt from tax if the mission has a valid tax exemption card, the stay is required in support of the mission’s diplomatic or consular functions and the costs are paid with a
1977:
Among the types of income that may be included are classes of income earned in specific areas, such as special economic zones, enterprise zones, etc. These exemptions may be limited to specific industries. As an example, India provides SEZs where exporters of goods or providers of services to foreign
1868:
Certain classes of persons may be granted a full or partial tax exemption within a system. Common exemptions are for veterans, clergymen or taxpayers with children (who can take "dependency exemption" for each qualifying dependent who has lived with the taxpayer. The dependent can be a natural child,
1741:
Some jurisdictions allow for a specific monetary reduction of the tax base, which may be referred to as an exemption. For example, the U.S. Federal and many state tax systems allow a deduction of a specified dollar amount for each of several categories of "personal exemptions". Similar amounts may be
1762:
Some jurisdictions grant an overall exemption from taxation to organizations meeting certain definitions. The United
Kingdom, for example, provides an exemption from rates (property taxes), and income taxes for entities governed by the Charities Law. This overall exemption may be somewhat limited by
1859:
Most states and localities imposing sales and use taxes in the United States exempt resellers from sales taxes on goods held for sale and ultimately sold. In addition, most such states and localities exempt from sales taxes goods used directly in the production of other goods (i.e., raw materials).
1778:
The U.S. system exempts from
Federal and many state income taxes the income of organizations that have qualified for such exemption. Qualification requires that the organization be created and operated for one of a long list of tax-exempt purposes, which includes more than 28 types of organizations
1774:
Many tax systems provide complete exemption from tax for recognized charitable organizations. Such organizations may include religious organizations (temples, mosques, churches, etc.), fraternal organizations (including social clubs), public charities (e.g., organizations serving homeless persons),
2249:
generally impose social security and unemployment taxes on all organizations. Note that income from certain types of services, such as services as a minister, may be exempt from the definition of income for these taxes. Employees of certain nonprofit and governmental organizations are eligible to
2076:
This card is used by foreign missions to buy necessary items for the mission. This type of card work only while paying with a cheque, credit card, or wire transfer transaction and must be made in the name of the mission otherwise it is not eligible for the tax exemption. These cards may only be
2023:
Many countries that impose tax have subdivisions or subsidiary jurisdictions that also impose tax. This feature is not unique to federal systems, like the U.S., Switzerland and
Australia, but rather is a common feature of national systems. The top tier system may impose restrictions on both the
1696:
is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include
1720:
shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling between countries (or tax areas). Tax-free shopping is
1712:
Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction.
1798:
Most systems exempt internal governmental units from all tax. For multi-tier jurisdictions, this exemption generally extends to lower tier units and across units. For example, state and local governments are not subject to
Federal, state, or local income taxes in the U.S.
2131:
This card is issued only for the benefit of its holder and may not be used to benefit anyone else. The expenses are only exempt from tax if the person has a valid tax exemption card and the rooms are registered and paid only by the person holding the tax exemption card.
2212:
in 1913, the exemption for charitable, religious, and educational organizations has been included in all subsequent
Federal income tax law. See Belknap, Chauncey, "The Federal Income Tax Exemption of Charitable Organizations: Its History and Underlying Policy," 1954,
1986:
Certain types of property are commonly granted exemption from property or transaction (such as sales or value added) taxes. These exemptions vary highly from jurisdiction to jurisdiction, and definitions of what property qualifies for exemption can be voluminous.
1750:
Some governments grant broad exclusions from all taxation for certain types of organization. The exclusions may be restricted to entities having various characteristics. The exclusions may be inherent in definitions or restrictions outside the tax law itself.
2208:. The exemption from Federal income tax is longstanding. This exemption formed part of the Revenue Act of 1894. The 1894 Act was the first broadly applicable U.S. tax on corporate income, but was soon declared unconstitutional. Since ratification of the
2113:
This is a tax exemption issued for purchases of hotel stays and other forms of lodging. The tax exemption card is required before paying for the lodging, if it is paid before acquiring it, or through the internet, the benefits are unusable.
2085:
This card is issued to eligible foreign mission members for exemption on their personal item purchases. The user of this card is the only person who might use this card on his purchases and he is the only one who can profit from them.
1807:
Most systems do not tax entities organized to conduct retirement investment and pension activities for employees of one or more employers or for the benefit of employees. In addition, many systems also provide tax exemption for
1836:
Some jurisdictions allow tax exemption for organizations exempt from tax in certain other jurisdictions. For example, most U.S. states allow tax exemption for organizations recognized for
Federal tax purposes as tax exempt.
1956:
Most income tax systems exclude certain classes of income from the taxable income base. Such exclusions may be referred to as exclusions or exemptions. Systems vary highly. Among the more commonly excluded items are:
2064:
The
Department’s Office of Foreign Missions (OFM) issues diplomatic tax exemption cards to eligible foreign missions and their accredited members and dependents on the basis of international law and reciprocity.
2279:
Note that under the U.S. system each state is entitled to raise its own taxes. 43 of the states impose a . Some states incorporate or make reference to
Federal definitions for parts of their tax laws. See,
2043:
that provides, among other things, that each member must grant a full credit for sales and use taxes paid to other states or subdivisions. The
European Union members are all parties to the EU multi-country
2554:
for a discussion of territorial tax systems. Most systems exclude from the tax base income of nonresidents from sources outside the taxing jurisdiction. U.S. states and Canadian provinces provide for
2341:
for such organizations to file for 2009 until October 15, 2010. Charities falling under that revenue threshold have had no regular filing mandate in the past. One list of small organizations is at
2370:
specifically excludes from taxable income all income of states or municipalities, as well as income of public utilities. This operates as an exemption from tax for state and municipal governments.
1766:
Some jurisdictions provide for exemption only from certain taxes. The United States exempts certain organizations from Federal income taxes, but not from various excise or most employment taxes.
2337:
Tax-exempt entities with gross receipts over US$ 25,000 are required to file annual tax returns on Form 990. Those with less than $ 25,000 must file a simplified return. The IRS granted an
1929:
to exempt the community (which was her home town) from taxes. This community was exempt from taxes until the time of French revolution, when the republican government restored taxation.
1730:
2383:
beneficiaries of a pension trust meeting certain qualification; b) Canada ; c) The United Kingdom exempts income and gains of a registered pension scheme from taxation under
1759:
There are several different approaches used in granting exemption to organizations. Different approaches may be used within a jurisdiction or especially within sub-jurisdictions.
2209:
2220:
2237:
excise taxes are imposed on particular goods or services, generally without exemptions. Certain of these taxes apply primarily to tax-exempt organizations. See, e.g.,
1974:
Some tax systems specifically exclude from income items that the system is trying to encourage. Such exclusions or exemptions can be quite specific or very general.
1820:
Some jurisdictions provide separate total or partial tax exemptions for educational institutions. These exemptions may be limited to certain functions or income.
2036:. These reciprocal tax exemptions typically call for each contracting jurisdiction to exempt certain income of a resident of the other contracting jurisdiction.
1332:
2636:
See, e.g., the Texas Sales Tax rules, providing very specific lists of items that are exempt from sales tax. For shortened list of examples of such, see the
2300:
1189:
2032:
Jurisdictions may enter into agreements with other jurisdictions that provide for reciprocal tax exemption. Such provisions are common in an income
1054:
1049:
2584:, excluding from U.S. Federal taxable income certain types of interest income received on bonds issued by states or political subdivisions thereof.
2414:
2077:
issued to a person, who is a principal member or an employee of the mission, holds an A or G visa, and is not a permanent resident of the USA.
1403:
996:
222:
1763:
limited scope for taxation by the jurisdiction. Some jurisdictions may levy only a single type of tax, exemption from only a particular tax.
1603:
789:
1478:
46:
1680:
1543:
671:
183:
1742:
called "personal allowances". Some systems may provide thresholds at which such exemptions or allowances are phased out or removed.
1004:
757:
2568:
2001:
1846:
474:
656:
252:
1828:
Some jurisdictions provide tax exemption for other particular types of organizations not meeting any of the above categories.
1933:
1608:
1327:
2534:
2558:
of certain business income to achieve a similar result. See, e.g., the Multi State Tax Compact, discussed in a note below.
2478:"Famous Foreign Coronations" by Agnes and Jessie Wishart Brown The English Illustrated Magazine No. 224 (May 1902), p. 108
1613:
577:
2427:
1311:
607:
2488:
Canbakal, Hülya (2009). "The Ottoman State and Descendants of the Prophet in Anatolia and the Balkans (c. 1500–1700)".
2379:
Examples include: a) The United States taxes beneficiaries of trusts, not trusts (with exceptions), but exempts under
1553:
1523:
2140:
Other exemptions in the US include those for vehicles, airlines, gasoline, utilities, and certain types of income.
939:
411:
2515:
Acun, Fatma (2002). "The Other Side of the Coin: Tax Exemptions within the Context of Ottoman Taxation History".
2196:
defines the types of organizations which may qualify as registered charities, and places limits on their actions.
2040:
986:
564:
521:
372:
227:
76:
1914:
During some of the historical Muslim caliphates, those who believed or converted to Islam could be tax exempt.
1878:
1698:
1573:
991:
495:
490:
480:
1911:
and suggested that divine punishment from the saint could fall on anyone who violated this to reimpose taxes.
2448:
2555:
1809:
1588:
1528:
1039:
1034:
661:
542:
193:
2234:
2439:
See, e.g., which excludes from income the rental value of a parsonage provided by a church to a clergyman
2039:
Multi-jurisdictional agreements for tax exemption also exist. 20 of the U.S. states have entered into the
1673:
1498:
1383:
1378:
979:
558:
377:
2251:
1922:
1578:
1503:
1468:
1453:
1373:
1363:
612:
532:
527:
448:
1918:
1598:
1563:
1538:
1418:
1398:
570:
247:
108:
2829:
1618:
1518:
1513:
1458:
1443:
1433:
1428:
1423:
1368:
1358:
1353:
1337:
1207:
1153:
961:
469:
2834:
2606:
The transfer of such property is often taxed separately to the transferor or the transferee. See
1908:
1593:
1583:
1568:
1558:
1533:
1483:
1448:
1438:
1408:
1393:
1388:
1243:
1158:
951:
915:
836:
715:
71:
433:
1997:
Property used by a tax exempt or other parties for a charitable or other not for profit purpose
2551:
1936:
encouraged many people to buy certificates of descent or forge genealogies; the phenomenon of
1907:
were given tax exemption by the Merovingian kings on account of the presence of the relics of
1850:
1666:
1508:
1493:
1488:
1463:
1413:
1213:
929:
881:
821:
737:
678:
390:
357:
163:
2637:
2388:
2338:
2176:
1889:
includes tax exemption as one of the rewards on offer to whoever comes forward to defeat the
2812:
2797:
2497:
2404:
providing exemption to owners of Individual Retirement Accounts until funds are distributed.
2384:
1945:
1900:
1548:
1473:
1079:
1044:
1024:
841:
809:
683:
537:
288:
2193:
2045:
1642:
1258:
1116:
1111:
851:
814:
725:
690:
592:
516:
352:
312:
278:
188:
178:
173:
168:
86:
2650:
2538:
1961:
Income earned outside the taxing jurisdiction. Such exclusions may be limited in amount.
2149:
1787:
1726:
1722:
1702:
1201:
1173:
1148:
1009:
856:
651:
587:
485:
423:
327:
322:
305:
283:
2180:
2823:
1780:
1273:
946:
871:
762:
695:
629:
597:
464:
406:
367:
347:
317:
232:
153:
148:
123:
55:
2267:
2246:
2242:
2238:
1994:
Property used in manufacture of other goods (which goods may ultimately be taxable)
1882:
1706:
1654:
1168:
956:
925:
896:
876:
767:
752:
732:
646:
641:
443:
237:
2624:
2594:
2581:
2401:
2380:
2367:
2312:
2289:
2263:
2255:
2205:
2172:
2089:
There are 4 levels of exemption cards, and each one holds a name after an animal:
2006:
Personal residence of the taxpayer, often subject to specific monetary limitations
17:
2742:
2154:
1926:
1854:
1775:
or any of a broad variety of organizations considered to serve public purposes.
1163:
906:
866:
784:
720:
666:
602:
428:
418:
362:
242:
143:
138:
96:
81:
2756:
2728:
2714:
2175:, Allowance of deductions for personal exemptions. The amount per exemption is
2096:
Buffalo: This card is for mission tax exemption with some degree of restriction
2607:
2033:
1890:
1268:
1238:
1121:
1106:
1029:
966:
934:
886:
861:
846:
747:
742:
710:
636:
342:
337:
158:
118:
64:
2700:
2686:
2672:
2501:
2102:
Deer: This card is for personal tax exemption with some degree of restriction
2056:
The US provides a few tax exemptions for their diplomatic mission visitors.
1101:
1019:
1014:
705:
700:
511:
438:
128:
2790:
2325:
2259:
2214:
1941:
1729:
rules prohibit most intra-EU tax-free trade, with the exception of certain
1637:
2611:
2355:
1263:
1231:
920:
910:
831:
826:
799:
772:
582:
332:
273:
268:
101:
1709:, veterans, and certain cross-border or multi-jurisdictional scenarios.
1903:, in his history of the Franks, claimed that the people of the city of
1894:
1074:
901:
804:
794:
133:
91:
2417:
of exemptions and benefits for private higher education institutions.
1283:
1094:
1089:
1084:
891:
779:
2770:
2123:
cheque, credit card, or a wire transfer in the name of the mission.
2807:
2469:
Gregory of Tours. A History of the Franks. Pantianos Classics, 1916
2099:
Eagle: This card is for personal tax exemption with no restriction
2015:
Exemption from tax often requires that certain conditions be met.
1904:
1298:
1293:
1288:
1278:
1253:
1248:
1195:
1067:
1886:
2093:
Owl: This card is for mission tax exemption with no restriction
1978:
customers may be exempt from income taxes and customs duties.
206:
38:
2000:
Property considered a necessity of life, often exempted from
27:
Monetary exemption from taxes that would otherwise be levied
2342:
2662:
See, e.g., Japan's prefecture taxes, UK local rates, etc..
1948:– became so great that tax collection was very difficult.
2490:
Journal of the Economic and Social History of the Orient
1790:, corporation tax, income tax, and certain other taxes.
2241:, tax on excess expenditures to influence legislation.
2068:
There are 2 types of diplomatic sales exemption cards.
2354:
For a discussion of UK taxation of charities, see the
2356:
1999 Review of Charity Taxation Consultation Document
2254:
plans than employees of other organizations. Compare
2210:
Sixteenth Amendment to the United States Constitution
1964:
Interest income earned from subsidiary jurisdictions.
998:
European Union Common Consolidated Corporate Tax Base
1970:
The value of property inherited or acquired by gift.
2221:
Commission on Private Philanthropy and Public Needs
2413:See, e.g., Malaysian Ministry of Higher Education
2597:, excluding compensation for sickness or injury.
1990:Among the more commonly granted exemptions are:
2428:New York City's veterans property tax exemption
1786:The UK generally exempts public charities from
1674:
8:
1967:Income consisting of compensation for loss.
1681:
1667:
1316:
1137:
395:
211:
29:
2793:, Tax-Exempt Status for Your Organization
2627:relating to certain foster care payments.
1921:in France, were given tax exemption when
1190:Institute on Taxation and Economic Policy
2460:See the New York City rule cited above.
2165:
1345:
1319:
1181:
1140:
550:
503:
456:
398:
260:
214:
37:
1934:tax breaks for descendants of Muhammad
1770:Charitable and religious organizations
7:
2638:Grocery and Convenience Stores flyer
2798:FAQs about Tax-Exempt Organizations
2052:Diplomatic tax exemptions in the US
2250:participate in different sorts of
25:
1005:Global minimum corporate tax rate
2537:exclusions from gross income to
2389:Registered Pension Scheme Manual
2011:Conditions imposed on exemptions
2002:sales taxes in the United States
1847:sales taxes in the United States
1648:
1636:
475:Base erosion and profit shifting
45:
2118:Official mission tax exemptions
1721:usually available in dedicated
253:Optimal capital income taxation
1328:List of countries by tax rates
1:
2449:Presti and Naegele Newsletter
1824:Other not-for-profit entities
758:Natural resources consumption
2181:tax free personal allowances
2179:, subject to phase-out. UK
1737:Specific monetary exemptions
608:United States as a tax haven
2517:Bulgarian Historical Review
2215:reprinted (very large file)
2081:Personal tax exemption card
2851:
2385:Income Tax Act section 186
2217:as pages 2025-2043 of the
2072:Mission tax exemption card
1844:
522:Offshore financial centres
412:Repatriation tax avoidance
987:Financial transaction tax
77:Property tax equalization
2743:"Gasoline Tax Exemption"
2502:10.1163/156852009X458241
2343:http://www.501exempt.com
2019:Multi-tier jurisdictions
1925:received a request from
1816:Educational institutions
1810:personal pension schemes
1755:Approaches for exemption
1699:charitable organizations
1333:Tax revenue to GDP ratio
992:Currency transaction tax
578:Liechtenstein tax affair
2813:HMRC manuals by subject
2757:"Utility Tax Exemption"
2729:"Airline Tax Exemption"
2715:"Vehicle Tax Exemption"
2556:formulary apportionment
2301:26 CFR 1.501(a)-1(a)(2)
2219:Research Papers of the
2046:VAT harmonisation rules
2028:Cross-border agreements
1932:In the Ottoman Empire,
1040:Permanent establishment
1035:Exchange of Information
543:Financial Secrecy Index
194:Medical savings account
2387:, as discussed in the
2127:Personal tax exemption
2041:Multistate Tax Compact
1733:outside the tax area.
940:Vehicle miles traveled
559:Ireland as a tax haven
373:Private tax collection
2701:"Hotel Tax Exemption"
2687:"Sales Tax Exemption"
2673:"Sales Tax Exemption"
2539:UK non-taxable income
2252:deferred compensation
1923:Charles VII of France
1832:Reciprocal exemptions
1794:Governmental entities
613:Panama as a tax haven
565:Ireland v. Commission
533:Conduit and sink OFCs
528:Offshore magic circle
449:Unreported employment
1746:Exempt organizations
1604:United Arab Emirates
1346:Individual Countries
1055:Foreign revenue rule
852:Inheritance (estate)
571:Leprechaun economics
2653:granted in Florida.
2651:Homestead Exemption
2109:Hotel tax exemption
2060:Sales tax exemption
1917:The inhabitants of
1783:for contributions.
1731:special territories
1643:Business portal
1338:Tax rates in Europe
1208:Tax Justice Network
1154:Dhammika Dharmapala
662:Airport improvement
470:Transfer mispricing
261:Distribution of Tax
33:Part of a series on
2451:, February , 2012.
1919:Domrémy-la-Pucelle
1909:St Martin of Tours
1864:Exempt individuals
1244:Eight per thousand
1159:James R. Hines Jr.
1050:European Union FTT
72:Government revenue
2552:International tax
2339:extension of time
2235:26 USC Subtitle D
1851:tax-free shopping
1691:
1690:
1626:
1625:
1222:
1221:
1214:Tax Policy Center
962:Negative (income)
738:Environmental tax
620:
619:
538:Financial centres
358:Tax investigation
296:
295:
164:Tax harmonization
18:Tax-exempt status
16:(Redirected from
2842:
2775:
2774:
2767:
2761:
2760:
2753:
2747:
2746:
2739:
2733:
2732:
2725:
2719:
2718:
2711:
2705:
2704:
2697:
2691:
2690:
2683:
2677:
2676:
2669:
2663:
2660:
2654:
2647:
2641:
2634:
2628:
2621:
2615:
2604:
2598:
2591:
2585:
2578:
2572:
2565:
2559:
2548:
2542:
2531:
2525:
2524:
2512:
2506:
2505:
2485:
2479:
2476:
2470:
2467:
2461:
2458:
2452:
2446:
2440:
2437:
2431:
2424:
2418:
2411:
2405:
2398:
2392:
2377:
2371:
2365:
2359:
2352:
2346:
2335:
2329:
2322:
2316:
2310:
2304:
2298:
2292:
2287:
2281:
2277:
2271:
2232:
2226:
2203:
2197:
2194:UK charities law
2190:
2184:
2170:
2136:Other exemptions
1946:tekalif-i orfiye
1901:Gregory of Tours
1683:
1676:
1669:
1655:Money portal
1653:
1652:
1651:
1641:
1640:
1317:
1138:
1045:Transfer pricing
1025:Tax equalization
999:
947:Corporate profit
583:Luxembourg Leaks
517:Corporate havens
396:
212:
49:
30:
21:
2850:
2849:
2845:
2844:
2843:
2841:
2840:
2839:
2820:
2819:
2791:Publication 557
2786:United States:
2783:
2778:
2769:
2768:
2764:
2755:
2754:
2750:
2741:
2740:
2736:
2727:
2726:
2722:
2713:
2712:
2708:
2699:
2698:
2694:
2685:
2684:
2680:
2671:
2670:
2666:
2661:
2657:
2649:See, e.g., the
2648:
2644:
2640:from the state.
2635:
2631:
2622:
2618:
2605:
2601:
2592:
2588:
2579:
2575:
2569:26 USC 911, 912
2566:
2562:
2549:
2545:
2532:
2528:
2514:
2513:
2509:
2487:
2486:
2482:
2477:
2473:
2468:
2464:
2459:
2455:
2447:
2443:
2438:
2434:
2425:
2421:
2412:
2408:
2399:
2395:
2378:
2374:
2366:
2362:
2353:
2349:
2336:
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2326:Publication 557
2323:
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2268:Publication 571
2262:and others vs.
2260:Publication 560
2233:
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2192:As an example,
2191:
2187:
2171:
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2138:
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2083:
2074:
2062:
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2030:
2021:
2013:
1984:
1982:Exempt property
1954:
1875:
1873:Historical uses
1866:
1857:
1843:
1834:
1826:
1818:
1805:
1803:Pension schemes
1796:
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1723:duty-free shops
1687:
1649:
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1635:
1628:
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1259:Fiscus Judaicus
1234:
1224:
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1182:Advocacy groups
1135:
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1117:Trade agreement
1112:Free-trade zone
1070:
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997:
982:
972:
971:
632:
622:
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593:Paradise Papers
434:Debtors' prison
393:
383:
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353:Tax preparation
313:Revenue service
308:
298:
297:
209:
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179:Double taxation
174:Tax withholding
169:Tax competition
87:Non-tax revenue
67:
28:
23:
22:
15:
12:
11:
5:
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2496:(3): 542–578.
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465:Tax inversion
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407:Tax avoidance
405:
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403:
402:
397:
392:
391:Noncompliance
387:
386:
379:
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371:
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368:Tax collector
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348:Tax residence
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318:Revenue stamp
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233:Tax incidence
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228:Excess burden
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202:
195:
192:
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160:
157:
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154:Tax incentive
152:
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149:Tax advantage
147:
145:
142:
140:
137:
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130:
127:
125:
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117:
115:
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109:Tax threshold
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88:
85:
83:
80:
78:
75:
73:
70:
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61:
60:
57:
56:fiscal policy
54:An aspect of
53:
52:
48:
44:
43:
40:
36:
32:
31:
19:
2771:"Income Tax"
2765:
2751:
2737:
2723:
2709:
2695:
2681:
2667:
2658:
2645:
2632:
2619:
2602:
2589:
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2510:
2493:
2489:
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2422:
2409:
2396:
2375:
2363:
2350:
2333:
2320:
2308:
2296:
2285:
2275:
2230:
2218:
2201:
2188:
2168:
2139:
2130:
2121:
2112:
2105:
2088:
2084:
2075:
2067:
2063:
2055:
2038:
2031:
2022:
2014:
1989:
1985:
1976:
1973:
1955:
1937:
1931:
1916:
1913:
1899:
1883:Hebrew Bible
1876:
1867:
1858:
1835:
1827:
1819:
1806:
1797:
1785:
1777:
1773:
1765:
1761:
1758:
1749:
1740:
1717:
1715:
1711:
1707:income taxes
1693:
1692:
1574:South Africa
1169:Joel Slemrod
842:Hypothecated
810:Sugary drink
684:Expatriation
563:
481:Double Irish
444:Black market
289:Proportional
238:Laffer curve
223:Price effect
113:
2623:See, e.g.,
2593:See, e.g.,
2580:See, e.g.,
2567:See, e.g.,
2426:See, e.g.,
2400:See, e.g.,
2243:26 USC 3101
2239:26 USC 4911
2223:, Volume IV
2155:Tax shelter
1927:Joan of Arc
1855:tax holiday
1589:Switzerland
1554:Philippines
1529:New Zealand
1524:Netherlands
1164: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
2830:Tax policy
2824:Categories
2625:26 USC 131
2608:Estate tax
2595:26 USC 104
2582:26 USC 103
2402:26 USC 409
2381:26 USC 402
2368:26 USC 115
2256:26 USC 401
2173:26 USC 151
2161:References
2034:tax treaty
1891:Philistine
1845:See also:
1499:Kazakhstan
1384:Bangladesh
1379:Azerbaijan
1312:By country
1269:Temple tax
1239:Church tax
1122:ATA Carnet
1107:Free trade
1102:Tariff war
1030: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
2835:Tax terms
2533:Contrast
1841:Sales tax
1718:duty free
1579:Sri Lanka
1544:Palestine
1504:Lithuania
1469:Indonesia
1454:Hong Kong
1374:Australia
1364:Argentina
1232:Religious
1020:Spahn tax
1015: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
2612:Gift tax
2324:See IRS
2144:See also
1938:teseyyüd
1599:Tanzania
1564:Portugal
1539:Pakistan
1419:Colombia
1399:Bulgaria
1264:Leibzoll
1141:Academic
1134: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
2225:, 1977.
2177:$ 3,650
1895:Goliath
1885:, King
1881:in the
1619:Uruguay
1519:Namibia
1514:Morocco
1479:Ireland
1459:Iceland
1444:Germany
1434:Finland
1429:Denmark
1424:Croatia
1369:Armenia
1359:Algeria
1354:Albania
1001:(CCCTB)
867:Payroll
822:General
815:Tobacco
785:Alcohol
721:Tourist
667:Landing
399:General
134:Tax cut
92:Tax law
2280:e.g.,.
2266:, IRS
2258:, IRS
1942:avarız
1893:giant
1853:, and
1594:Taiwan
1584:Sweden
1569:Russia
1559:Poland
1534:Norway
1484:Israel
1449:Greece
1439:France
1409:Canada
1394:Brazil
1389:Bhutan
1284:Kharaj
1192:(ITEP)
1095:Export
1090:Import
1085:Tariff
1075: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
2415:chart
2183:vary.
1905:Tours
1701:from
1509:Malta
1494:Japan
1489:Italy
1464:India
1414:China
1299:Zakat
1294:Nisab
1289:Khums
1279:Jizya
1254:Tithe
1249:Teind
1210:(TJN)
1196:Oxfam
1068:Trade
711:Stamp
706:Sales
701:Hotel
630:Types
2804:UK:
2796:IRS
2789:IRS
2610:and
2550:See
2523:(2).
2247:3301
2245:and
1944:and
1887:Saul
1705:and
1549:Peru
1474:Iran
1216:(US)
1204:(US)
1198:(UK)
1080:Duty
935:Toll
930:GNSS
926:Road
921:Fuel
832:Gift
800:Meat
496:CAIA
274:Flat
2498:doi
1877:In
1404:BVI
911:fee
902:Use
805:Sin
795:Fat
2826::
2519:.
2494:52
2492:.
2048:.
1897:.
1849:,
1812:.
2773:.
2759:.
2745:.
2731:.
2717:.
2703:.
2689:.
2675:.
2614:.
2571:.
2541:.
2521:1
2504:.
2500::
2430:.
2391:.
2358:.
2345:.
2328:.
2315:.
2303:.
2270:.
1682:e
1675:t
1668:v
928:/
909:/
20:)
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