98:
1945:, enacted in 1971, allows taxpayers to allocate $ 3 of their taxes to presidential election campaigns. The 2000 Taxpayers’ Choice Debt Reduction Act would have allowed taxpayers to designate money toward reduction of the national debt. The 2007 Opt Out of Iraq War Act would have allowed taxpayers to designate money toward certain social programs. The 2011 Put Your Money Where Your Mouth Is Act would have allowed taxpayers to make voluntary contributions (not tax payments) to the government. These later bills died in committee.
25:
2009:"We, the People," written in a flush of bitter anger, but with an undertone of hope -- has over the years gathered me more response than anything else I've ever written. I was told that someone once sent copies to all the members of the Senate when they were considering tax reform. It has been used in classrooms to teach the critical difference between a Democracy and a Republic. I wrote it years ago, but I feel it is as pertinent today as it was when it appeared in Analog magazine. - Jack C. Haldeman II,
1984:. He wrote: "One possible approach to development aid would be to apply effectively what is known as fiscal subsidiarity, allowing citizens to decide how to allocate a portion of the taxes they pay to the State. Provided it does not degenerate into the promotion of special interests, this can help to stimulate forms of welfare solidarity from below, with obvious benefits in the area of solidarity for development as well."
1701:
1689:
2105:
The
Spanish tax declaration form has one checkbox for the Catholic Church, none for other religious groups and a second checkbox for activities of social interest. These checkboxes don't influence the total tax amount, but, for each ticked checkbox, 0.7% of the total amount are used as indicated.
1826:
of the state, Viktoria
Raritska points out that “the legitimacy of the state as a formal institution is substantiated by the people’s refusal of their freedoms and an agreement to submit to government in exchange for the protection of their guaranteed rights”. Proponents of tax sovereignty believe
1866:
has granted the state tax sovereignty. “It is due to the fact that the taxpayer endows the state with tax sovereignty. Thus, state has not only the rights on taxation, but also the obligations, which correspond to the taxpayer's rights”. Therefore, the existence of the state's perceived tax
1929:, for example, there is costless mobility; individuals seek out a jurisdiction that provides exactly the level of output of the public good that they wish to consume. In so doing, they reveal their preferences for 'local' public outputs and generate a
2446:
1915:
and voting with one's taxes are two methods that have been proposed to allow taxpayers to reveal their preferences for public policies. Foot voting refers to where people move to areas that offer a more attractive
1920:
of public policies. In theory foot voting would force local governments to compete for taxpayers. Tax choice, on the other hand, would allow taxpayers to indicate their preferences with their individual taxes.
2602:
1904:
According to
Vincent and Elinor Ostrom, it is possible that government may oversupply, and a market arrangement may undersupply, those public goods for which exclusion is not feasible.
2057:, but this was changed in 2009. In cases of individuals not belonging to a registered religious group or secular humanist organization, the amount that would otherwise be used for the
1878:’s theory also argues that "taxation should be based on the principle of value and counter-value, as if taxation was a voluntary transaction between the individual and the state".
2239:
For educators, these "new" values reflect a demand for taxpayer sovereignty, greater choice among educational programs, and more responsiveness on the part of educational systems.
2752:
2552:
2384:
1383:
1942:
2738:
2594:
2663:
1969:
and tax choice, stating "you should get to choose where your money goes instead of giving it and just letting them decide, I think you should decide."
2493:
2402:
Johnsen, Garmann (December 1994). "The impact of the
Scandinavian controversy about just taxation on public choice; a late homage to Einar Einarson".
1240:
1105:
1100:
2119:
1454:
1047:
273:
1858:. Proponents of tax sovereignty believe that in such a relationship, the taxpayer endows power to the state to ensure the satisfaction of the
2360:
2183:
2162:
1654:
840:
46:
2862:
2787:
1529:
97:
2659:
2455:
1731:
1594:
722:
234:
2468:
1055:
808:
68:
2628:
525:
1989:
2322:
Alm, James; Jackson, Betty R.; McKee, Michael (1993). "Fiscal exchange, collective decision institutions, and tax compliance".
2021:
2010:
707:
303:
2794:
2001:. The plot of the short story involves a man offered the choice to participate in allocating his taxes with the assistance of
1958:
1799:
1659:
1378:
2282:
Sherry Xin Li; Catherine Eckel; Philip J. Grossman; Tara Larson Brown (2011). "Do
Earmarks Increase Giving to Government?".
2717:
2857:
1664:
628:
1795:. They claim taxpayers react positively when they are allowed to allocate portions of their taxes to specific spending.
1362:
658:
2867:
1604:
1574:
39:
33:
2388:
990:
462:
2579:
2872:
2753:"¿Qué hace Hacienda con tu dinero si no marcas la casilla solidaria ni la Iglesia en la declaración de la renta?"
1037:
615:
572:
423:
278:
127:
50:
2689:
2632:
2598:
2197:
1917:
1624:
1042:
546:
541:
531:
2655:
2049:) which is deducted from income taxes and goes to the individual's respective organization. In the past, the
2780:
2575:
2157:
2094:
2002:
1803:
1639:
1579:
1090:
1085:
712:
593:
244:
2502:
1832:
1823:
1724:
1549:
1434:
1429:
1030:
609:
428:
2800:
Buchanan, James M. – Public
Finance in Democratic Process: Fiscal Institutions and Individual Choice 1967
2355:. Masarykova univerzita. Katedra finanÄŤnĂho práva a národnĂho hospodářstvĂ. (1st ed.). Brno. 2015.
2295:
2152:
2118:. In 2021 more than 7 million taxpayers choose to do so resulting in a total allocation of $ 6 billion (
2054:
1629:
1554:
1519:
1504:
1424:
1414:
663:
583:
578:
499:
2147:
1745:
1649:
1614:
1589:
1469:
1449:
621:
298:
159:
2264:
2132:
2038:
1998:
1941:
Four bills involving tax choice have been introduced by the United States
Congress since 1971. The
1780:
1669:
1569:
1564:
1509:
1494:
1484:
1479:
1474:
1419:
1409:
1404:
1388:
1258:
1204:
1012:
520:
2114:
In Japan, city residents can choose to allocate a portion of their taxes to their hometowns...aka
2829:
2821:
2427:
2378:
2283:
2230:
2172:
2082:
1966:
1644:
1634:
1619:
1609:
1584:
1534:
1499:
1489:
1459:
1444:
1439:
1294:
1209:
1002:
966:
887:
766:
122:
2066:
484:
2451:
2419:
2366:
2356:
1977:
1717:
1559:
1544:
1539:
1514:
1464:
1264:
980:
932:
872:
788:
729:
441:
408:
214:
2813:
2411:
2331:
2142:
1930:
1922:
1772:
in which individuals or groups of taxpayers decide how to allocate part of their taxes of a
1769:
1599:
1524:
1130:
1095:
1075:
892:
860:
734:
588:
339:
2685:
2475:
2308:
1994:
1973:
1962:
1954:
1889:
1859:
1788:
1693:
1309:
1167:
1162:
902:
865:
776:
741:
643:
567:
403:
363:
329:
239:
229:
224:
219:
137:
2788:
Why
Mandatory Taxes Are Bad – And How The Government Should Fix Them (But Probably Won't)
2501:, Lexington, KY: Institute for Federalism and Intergovernmental Relations, archived from
1836:
1792:
1252:
1224:
1199:
1060:
907:
702:
638:
536:
474:
378:
373:
356:
334:
2851:
2833:
2431:
2335:
2287:
1926:
1875:
1324:
997:
922:
813:
746:
680:
648:
515:
457:
418:
398:
368:
283:
204:
199:
174:
164:
106:
2540:
2529:
2518:
2842:
The Other
Invisible Hand: Delivering Public Services through Choice and Competition
2190:
2137:
2115:
1840:
1784:
1705:
1219:
1007:
976:
947:
927:
818:
803:
783:
697:
692:
494:
288:
1896:, advocates greater diversity in public services (education, housing, hospitals).
2841:
2553:"Rep. Campbell proposes tax form change to encourage donations to the government"
2709:
2053:
of those who do not belong to any recognized religious organization went to the
1912:
1844:
1839:; which impels the state to take public interests as its obligation to maintain
1214:
957:
917:
835:
771:
717:
653:
479:
469:
413:
293:
194:
189:
147:
132:
2353:
System of
Financial Law : system of tax law : conference proceedings
2167:
1981:
1319:
1289:
1172:
1157:
1080:
1017:
985:
937:
912:
897:
798:
793:
761:
687:
393:
388:
209:
169:
115:
2423:
2370:
16:
Concept that taxpayers should be able to choose what their taxes are used for
1855:
1814:
The term tax sovereignty emphasizes the perceived equal status of state and
1773:
1152:
1070:
1065:
756:
751:
562:
489:
179:
1818:, instead of the traditional view of the dominant position of the state in
1688:
2569:
2090:
2041:
or secular humanist organization must pay a congregation tax (Icelandic:
1868:
1863:
1851:
1828:
1819:
1815:
1314:
1282:
971:
961:
882:
877:
850:
823:
633:
383:
324:
319:
152:
2234:
2825:
2713:
2415:
2078:
1125:
952:
855:
845:
184:
142:
2739:"Italian prime minister's office' explanation of the "otto per mille""
2177:
1777:
1334:
1145:
1140:
1135:
942:
830:
2817:
1886:
Daniel J. Brown examines tax-target plans in educational programs.
1835:
in exchange for the protection from the state and the provision of
1349:
1344:
1339:
1329:
1304:
1299:
1246:
1118:
2061:
remains now part of the income tax budget. In 2015, the monthly
2804:
Buchanan, James M. (1963). "The Economics of Earmarked Taxes".
2221:
Brown, Daniel J. (Fall 1979). "The Case for Tax-Target Plans".
2086:
2077:
Italian taxpayers devolve a compulsory 8 ‰ = 0.8% (eight
257:
89:
18:
2686:"International Religious Freedom Report for 2004: Iceland"
2629:"International Religious Freedom Report for 2014: Iceland"
2016:
The short science fiction story by Jack C. Haldeman II,
1787:
and decision-making. Its proponents apply the theory of
2093:
recognised by Italy or, alternatively, to a state-run
2495:
On the Theory and Practice of Fiscal Decentralization
1049:
European Union Common Consolidated Corporate Tax Base
2684:
Bureau of Democracy, Human Rights and Labor (2004).
2627:
Bureau of Democracy, Human Rights and Labor (2014).
2710:"Frumvarp til laga um ráðstafanir Ă rĂkisfjármálum"
2571:
What Ellen DeGeneres Would Do If She Were President
2656:"Kirkjumál og skráð trĂşfĂ©lög og lĂfsskoĂ°unarfĂ©lög"
1980:advocated for a form of tax choice in his third
1810:Tax relationship between the state and taxpayers
2324:Journal of Economic Behavior & Organization
2020:was originally published on September,1983 in
1827:that in a traditional system of taxation, the
2622:
2620:
1725:
8:
2229:(2). University of Illinois Press: 215–224.
2568:Ellen DeGeneres, Mario Lopez (4 May 2016).
2447:Governance, globalization and public policy
2383:: CS1 maint: location missing publisher (
1798:Existing examples of tax choice includes:
1732:
1718:
1367:
1188:
446:
262:
80:
1241:Institute on Taxation and Economic Policy
69:Learn how and when to remove this message
2650:
2648:
2595:"Caritas in Veritate 'Charity in Truth'"
2250:
32:This article includes a list of general
2795:The Economics of Public Finance: Essays
2450:. Edward Elgar Publishing. p. 56.
2216:
2214:
2210:
1396:
1370:
1232:
1191:
601:
554:
507:
449:
311:
265:
88:
2541:Put Your Money Where Your Mouth Is Act
2467:Vincent Ostrom; Elinor Ostrom (2003).
2376:
2304:
2293:
2037:Taxpayers in Iceland who belong to an
2605:from the original on 2 September 2011
2184:Motivation, Agency, and Public Policy
2039:officially registered religious group
1862:. Furthermore, they propose that the
7:
2519:Taxpayers’ Choice Debt Reduction Act
2347:
2345:
2163:Religious Freedom Peace Tax Fund Act
1943:Presidential Election Campaign Fund
1900:Optimal quantities of public goods
38:it lacks sufficient corresponding
14:
2469:"Public Goods and Public Choices"
1867:sovereignty is attributed to the
1056:Global minimum corporate tax rate
2582:from the original on 7 May 2016.
2263:Lamberton, Cait (4 March 2011).
1783:through a process of democratic
1699:
1687:
526:Base erosion and profit shifting
96:
23:
2720:from the original on 2015-12-08
2666:from the original on 2016-03-23
2530:Opt Out of Iraq War Act of 2007
1933:outcome in the public sector."
1850:This mutual relationship makes
304:Optimal capital income taxation
2492:Oates, Wallace E. (May 2006),
1959:president of the United States
1379:List of countries by tax rates
1:
2269:Democracy: A Journal of Ideas
1908:Foot voting versus tax choice
1854:a link between the state and
1800:Business improvement district
809:Natural resources consumption
2806:Journal of Political Economy
2593:Benedict XVI (7 July 2009).
2336:10.1016/0167-2681(93)90003-8
2223:Journal of Education Finance
659:United States as a tax haven
2085:) from their annual income
2889:
2863:Political science theories
2444:Kennett, Patricia (2008).
1953:When asked what her first
573:Offshore financial centres
463:Repatriation tax avoidance
2557:The Hill", 18 April 2011.
2265:"Your Money, Your Choice"
2011:Political Science Fiction
1768:) is an emerging type of
1038:Financial transaction tax
128:Property tax equalization
2783:The New York Times. 1990
2759:(in Spanish). 2022-06-23
2690:U.S. Department of State
2662:(InnanrĂkisráðuneytiĂ°).
2660:Ministry of the Interior
2633:U.S. Department of State
2599:Vatican Publishing House
2198:The Other Invisible Hand
1384:Tax revenue to GDP ratio
1043:Currency transaction tax
629:Liechtenstein tax affair
2158:Participatory budgeting
2089:return to an organised
2003:Artificial intelligence
1987:In 1983, a short story
1804:Tax increment financing
1091:Permanent establishment
1086:Exchange of Information
594:Financial Secrecy Index
245:Medical savings account
53:more precise citations.
2790:. Forbes. 18 June 2012
2303:Cite journal requires
1874:The Swedish economist
1822:. Tracing back to the
1762:participatory taxation
991:Vehicle miles traveled
610:Ireland as a tax haven
424:Private tax collection
2786:Binowski, Brittany –
2387:) CS1 maint: others (
2153:New public management
2055:University of Iceland
664:Panama as a tax haven
616:Ireland v. Commission
584:Conduit and sink OFCs
579:Offshore magic circle
500:Unreported employment
2858:Public choice theory
2148:Microeconomic reform
1972:In 2009, during the
1937:Legislative measures
1754:taxpayer sovereignty
1746:public choice theory
1655:United Arab Emirates
1397:Individual Countries
1106:Foreign revenue rule
903:Inheritance (estate)
622:Leprechaun economics
2840:Le Grand, Julian -
2793:Blinder, Alan S. –
2551:Kasperowicz, Pete,
2133:Choice architecture
1999:Jack C. Haldeman II
1965:advocated a mix of
1894:The Welfare Society
1892:, in his 1961 book
1766:fiscal subsidiarity
1694:Business portal
1389:Tax rates in Europe
1259:Tax Justice Network
1205:Dhammika Dharmapala
713:Airport improvement
521:Transfer mispricing
312:Distribution of Tax
84:Part of a series on
2868:Theory of taxation
2508:on 1 December 2008
2416:10.1007/bf01053236
2173:Voluntary taxation
2083:eight per thousand
1967:voluntary taxation
1949:In popular culture
1752:(sometimes called
1295:Eight per thousand
1210:James R. Hines Jr.
1101:European Union FTT
123:Government revenue
2781:Taxpayers' Choice
2779:Baker, Russell –
2362:978-80-210-7827-7
2095:social assistance
1978:Pope Benedict XVI
1742:
1741:
1677:
1676:
1273:
1272:
1265:Tax Policy Center
1013:Negative (income)
789:Environmental tax
671:
670:
589:Financial centres
409:Tax investigation
347:
346:
215:Tax harmonization
79:
78:
71:
2880:
2873:Decentralization
2837:
2768:
2767:
2765:
2764:
2749:
2743:
2742:
2735:
2729:
2728:
2726:
2725:
2712:(in Icelandic).
2706:
2700:
2699:
2697:
2696:
2681:
2675:
2674:
2672:
2671:
2658:(in Icelandic).
2652:
2643:
2642:
2640:
2639:
2624:
2615:
2614:
2612:
2610:
2590:
2584:
2583:
2565:
2559:
2549:
2543:
2538:
2532:
2527:
2521:
2516:
2510:
2509:
2507:
2500:
2489:
2483:
2482:
2480:
2474:. Archived from
2473:
2464:
2458:
2442:
2436:
2435:
2410:(3–4): 323–338.
2399:
2393:
2392:
2382:
2374:
2349:
2340:
2339:
2319:
2313:
2312:
2306:
2301:
2299:
2291:
2279:
2273:
2272:
2260:
2254:
2248:
2242:
2241:
2218:
2143:Hypothecated tax
2067:Icelandic krĂłnur
2065:amounted to 824
1931:Pareto-efficient
1923:Wallace E. Oates
1770:citizen sourcing
1734:
1727:
1720:
1706:Money portal
1704:
1703:
1702:
1692:
1691:
1368:
1189:
1096:Transfer pricing
1076:Tax equalization
1050:
998:Corporate profit
634:Luxembourg Leaks
568:Corporate havens
447:
263:
100:
81:
74:
67:
63:
60:
54:
49:this article by
40:inline citations
27:
26:
19:
2888:
2887:
2883:
2882:
2881:
2879:
2878:
2877:
2848:
2847:
2803:
2776:
2774:Further reading
2771:
2762:
2760:
2751:
2750:
2746:
2737:
2736:
2732:
2723:
2721:
2708:
2707:
2703:
2694:
2692:
2683:
2682:
2678:
2669:
2667:
2654:
2653:
2646:
2637:
2635:
2626:
2625:
2618:
2608:
2606:
2592:
2591:
2587:
2567:
2566:
2562:
2550:
2546:
2539:
2535:
2528:
2524:
2517:
2513:
2505:
2498:
2491:
2490:
2486:
2481:on 20 May 2005.
2478:
2471:
2466:
2465:
2461:
2443:
2439:
2401:
2400:
2396:
2375:
2363:
2351:
2350:
2343:
2321:
2320:
2316:
2302:
2292:
2281:
2280:
2276:
2262:
2261:
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2249:
2245:
2220:
2219:
2212:
2208:
2203:
2128:
2112:
2103:
2075:
2069:, about $ US6.
2035:
2030:
1995:science-fiction
1974:Great Recession
1963:Ellen DeGeneres
1955:executive order
1951:
1939:
1925:wrote: "In the
1910:
1902:
1890:Alan T. Peacock
1884:
1860:public interest
1837:public services
1833:natural liberty
1831:gives up their
1812:
1789:consumer choice
1738:
1700:
1698:
1686:
1679:
1678:
1365:
1355:
1354:
1310:Fiscus Judaicus
1285:
1275:
1274:
1233:Advocacy groups
1186:
1178:
1177:
1168:Trade agreement
1163:Free-trade zone
1121:
1111:
1110:
1048:
1033:
1023:
1022:
683:
673:
672:
644:Paradise Papers
485:Debtors' prison
444:
434:
433:
404:Tax preparation
364:Revenue service
359:
349:
348:
260:
250:
249:
230:Double taxation
225:Tax withholding
220:Tax competition
138:Non-tax revenue
118:
75:
64:
58:
55:
45:Please help to
44:
28:
24:
17:
12:
11:
5:
2886:
2884:
2876:
2875:
2870:
2865:
2860:
2850:
2849:
2846:
2845:
2838:
2818:10.1086/258794
2812:(5): 457–469.
2801:
2798:
2791:
2784:
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2772:
2770:
2769:
2744:
2730:
2701:
2676:
2644:
2616:
2585:
2560:
2544:
2533:
2522:
2511:
2484:
2459:
2456:978-1845424367
2437:
2394:
2361:
2341:
2330:(3): 285–303.
2314:
2305:|journal=
2274:
2255:
2243:
2209:
2207:
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2124:
2111:
2108:
2102:
2099:
2074:
2071:
2034:
2031:
2029:
2026:
2018:We, The People
2014:
2013:
1990:We, The People
1950:
1947:
1938:
1935:
1909:
1906:
1901:
1898:
1883:
1880:
1811:
1808:
1793:public finance
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1710:
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1662:
1660:United Kingdom
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1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1399:
1398:
1394:
1393:
1392:
1391:
1386:
1381:
1373:
1372:
1366:
1361:
1360:
1357:
1356:
1353:
1352:
1347:
1342:
1337:
1332:
1327:
1322:
1317:
1312:
1307:
1302:
1297:
1292:
1286:
1281:
1280:
1277:
1276:
1271:
1270:
1269:
1268:
1262:
1256:
1253:Tax Foundation
1250:
1244:
1235:
1234:
1230:
1229:
1228:
1227:
1225:Gabriel Zucman
1222:
1217:
1212:
1207:
1202:
1200:Mihir A. Desai
1194:
1193:
1187:
1184:
1183:
1180:
1179:
1176:
1175:
1170:
1165:
1160:
1155:
1150:
1149:
1148:
1143:
1133:
1128:
1122:
1117:
1116:
1113:
1112:
1109:
1108:
1103:
1098:
1093:
1088:
1083:
1078:
1073:
1068:
1063:
1061:Robin Hood tax
1058:
1053:
1045:
1040:
1034:
1029:
1028:
1025:
1024:
1021:
1020:
1015:
1010:
1005:
1003:Excess profits
1000:
995:
994:
993:
988:
983:
974:
969:
955:
950:
945:
940:
935:
930:
925:
920:
915:
910:
905:
900:
895:
890:
888:Gross receipts
885:
880:
875:
870:
869:
868:
863:
858:
853:
848:
843:
838:
828:
827:
826:
821:
816:
811:
806:
801:
796:
786:
781:
780:
779:
774:
769:
764:
759:
754:
749:
739:
738:
737:
727:
726:
725:
720:
715:
705:
700:
695:
690:
684:
679:
678:
675:
674:
669:
668:
667:
666:
661:
656:
651:
646:
641:
639:Offshore Leaks
636:
631:
626:
625:
624:
619:
604:
603:
602:Major examples
599:
598:
597:
596:
591:
586:
581:
576:
570:
565:
557:
556:
552:
551:
550:
549:
544:
539:
537:Dutch Sandwich
534:
529:
523:
518:
510:
509:
505:
504:
503:
502:
497:
492:
487:
482:
477:
475:Tax resistance
472:
467:
466:
465:
452:
451:
445:
440:
439:
436:
435:
432:
431:
426:
421:
416:
411:
406:
401:
396:
391:
386:
381:
379:Taxable income
376:
374:Tax assessment
371:
366:
360:
355:
354:
351:
350:
345:
344:
343:
342:
337:
332:
327:
322:
314:
313:
309:
308:
307:
306:
301:
296:
291:
286:
281:
276:
268:
267:
266:General Theory
261:
256:
255:
252:
251:
248:
247:
242:
237:
235:Representation
232:
227:
222:
217:
212:
207:
202:
197:
192:
187:
182:
177:
172:
167:
162:
157:
156:
155:
145:
140:
135:
130:
125:
119:
114:
113:
110:
109:
102:
101:
93:
92:
86:
85:
77:
76:
31:
29:
22:
15:
13:
10:
9:
6:
4:
3:
2:
2885:
2874:
2871:
2869:
2866:
2864:
2861:
2859:
2856:
2855:
2853:
2843:
2839:
2835:
2831:
2827:
2823:
2819:
2815:
2811:
2807:
2802:
2799:
2796:
2792:
2789:
2785:
2782:
2778:
2777:
2773:
2758:
2754:
2748:
2745:
2740:
2734:
2731:
2719:
2715:
2711:
2705:
2702:
2691:
2687:
2680:
2677:
2665:
2661:
2657:
2651:
2649:
2645:
2634:
2630:
2623:
2621:
2617:
2604:
2600:
2596:
2589:
2586:
2581:
2577:
2573:
2572:
2564:
2561:
2558:
2554:
2548:
2545:
2542:
2537:
2534:
2531:
2526:
2523:
2520:
2515:
2512:
2504:
2497:
2496:
2488:
2485:
2477:
2470:
2463:
2460:
2457:
2453:
2449:
2448:
2441:
2438:
2433:
2429:
2425:
2421:
2417:
2413:
2409:
2405:
2404:Public Choice
2398:
2395:
2390:
2386:
2380:
2372:
2368:
2364:
2358:
2354:
2348:
2346:
2342:
2337:
2333:
2329:
2325:
2318:
2315:
2310:
2297:
2289:
2285:
2278:
2275:
2270:
2266:
2259:
2256:
2252:
2251:Buchanan 1963
2247:
2244:
2240:
2236:
2232:
2228:
2224:
2217:
2215:
2211:
2205:
2200:
2199:
2195:
2193:
2192:
2188:
2186:
2185:
2181:
2179:
2176:
2174:
2171:
2169:
2166:
2164:
2161:
2159:
2156:
2154:
2151:
2149:
2146:
2144:
2141:
2139:
2136:
2134:
2131:
2130:
2125:
2123:
2121:
2117:
2109:
2107:
2100:
2098:
2096:
2092:
2088:
2084:
2080:
2072:
2070:
2068:
2064:
2060:
2056:
2052:
2048:
2044:
2040:
2032:
2027:
2025:
2023:
2019:
2012:
2008:
2007:
2006:
2004:
2000:
1996:
1992:
1991:
1985:
1983:
1979:
1975:
1970:
1968:
1964:
1960:
1956:
1948:
1946:
1944:
1936:
1934:
1932:
1928:
1927:Tiebout model
1924:
1919:
1914:
1907:
1905:
1899:
1897:
1895:
1891:
1887:
1881:
1879:
1877:
1876:Knut Wicksell
1872:
1870:
1865:
1861:
1857:
1853:
1848:
1846:
1842:
1838:
1834:
1830:
1825:
1821:
1817:
1809:
1807:
1805:
1801:
1796:
1794:
1790:
1786:
1782:
1781:appropriation
1779:
1775:
1771:
1767:
1763:
1759:
1755:
1751:
1747:
1735:
1730:
1728:
1723:
1721:
1716:
1715:
1713:
1712:
1707:
1697:
1695:
1690:
1685:
1684:
1683:
1682:
1671:
1668:
1666:
1665:United States
1663:
1661:
1658:
1656:
1653:
1651:
1648:
1646:
1643:
1641:
1638:
1636:
1633:
1631:
1628:
1626:
1623:
1621:
1618:
1616:
1613:
1611:
1608:
1606:
1603:
1601:
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1402:
1401:
1400:
1395:
1390:
1387:
1385:
1382:
1380:
1377:
1376:
1375:
1374:
1371:All Countries
1369:
1364:
1359:
1358:
1351:
1348:
1346:
1343:
1341:
1338:
1336:
1333:
1331:
1328:
1326:
1325:Tolerance tax
1323:
1321:
1318:
1316:
1313:
1311:
1308:
1306:
1303:
1301:
1298:
1296:
1293:
1291:
1288:
1287:
1284:
1279:
1278:
1266:
1263:
1260:
1257:
1254:
1251:
1248:
1245:
1242:
1239:
1238:
1237:
1236:
1231:
1226:
1223:
1221:
1218:
1216:
1213:
1211:
1208:
1206:
1203:
1201:
1198:
1197:
1196:
1195:
1190:
1182:
1181:
1174:
1171:
1169:
1166:
1164:
1161:
1159:
1156:
1154:
1151:
1147:
1144:
1142:
1139:
1138:
1137:
1134:
1132:
1129:
1127:
1124:
1123:
1120:
1115:
1114:
1107:
1104:
1102:
1099:
1097:
1094:
1092:
1089:
1087:
1084:
1082:
1079:
1077:
1074:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1051:
1046:
1044:
1041:
1039:
1036:
1035:
1032:
1031:International
1027:
1026:
1019:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
999:
996:
992:
989:
987:
984:
982:
978:
975:
973:
970:
968:
965:
964:
963:
959:
956:
954:
951:
949:
946:
944:
941:
939:
936:
934:
933:Resource rent
931:
929:
926:
924:
921:
919:
916:
914:
911:
909:
906:
904:
901:
899:
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
867:
864:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
837:
834:
833:
832:
829:
825:
822:
820:
817:
815:
812:
810:
807:
805:
802:
800:
797:
795:
792:
791:
790:
787:
785:
782:
778:
775:
773:
770:
768:
765:
763:
760:
758:
755:
753:
750:
748:
745:
744:
743:
740:
736:
733:
732:
731:
730:Capital gains
728:
724:
721:
719:
716:
714:
711:
710:
709:
706:
704:
701:
699:
696:
694:
691:
689:
686:
685:
682:
677:
676:
665:
662:
660:
657:
655:
652:
650:
649:Panama Papers
647:
645:
642:
640:
637:
635:
632:
630:
627:
623:
620:
618:
617:
613:
612:
611:
608:
607:
606:
605:
600:
595:
592:
590:
587:
585:
582:
580:
577:
574:
571:
569:
566:
564:
561:
560:
559:
558:
553:
548:
545:
543:
540:
538:
535:
533:
530:
527:
524:
522:
519:
517:
516:Tax inversion
514:
513:
512:
511:
506:
501:
498:
496:
493:
491:
488:
486:
483:
481:
478:
476:
473:
471:
468:
464:
461:
460:
459:
458:Tax avoidance
456:
455:
454:
453:
448:
443:
442:Noncompliance
438:
437:
430:
427:
425:
422:
420:
419:Tax collector
417:
415:
412:
410:
407:
405:
402:
400:
399:Tax residence
397:
395:
392:
390:
387:
385:
382:
380:
377:
375:
372:
370:
369:Revenue stamp
367:
365:
362:
361:
358:
353:
352:
341:
338:
336:
333:
331:
328:
326:
323:
321:
318:
317:
316:
315:
310:
305:
302:
300:
297:
295:
292:
290:
287:
285:
284:Tax incidence
282:
280:
279:Excess burden
277:
275:
272:
271:
270:
269:
264:
259:
254:
253:
246:
243:
241:
238:
236:
233:
231:
228:
226:
223:
221:
218:
216:
213:
211:
208:
206:
205:Tax incentive
203:
201:
200:Tax advantage
198:
196:
193:
191:
188:
186:
183:
181:
178:
176:
173:
171:
168:
166:
163:
161:
160:Tax threshold
158:
154:
151:
150:
149:
146:
144:
141:
139:
136:
134:
131:
129:
126:
124:
121:
120:
117:
112:
111:
108:
107:fiscal policy
105:An aspect of
104:
103:
99:
95:
94:
91:
87:
83:
82:
73:
70:
62:
59:February 2012
52:
48:
42:
41:
35:
30:
21:
20:
2809:
2805:
2761:. Retrieved
2757:El PeriĂłdico
2756:
2747:
2733:
2722:. Retrieved
2704:
2693:. Retrieved
2679:
2668:. Retrieved
2636:. Retrieved
2607:. Retrieved
2588:
2570:
2563:
2556:
2547:
2536:
2525:
2514:
2503:the original
2494:
2487:
2476:the original
2462:
2445:
2440:
2407:
2403:
2397:
2352:
2327:
2323:
2317:
2296:cite journal
2277:
2268:
2258:
2246:
2238:
2226:
2222:
2196:
2189:
2182:
2138:Hometown tax
2116:hometown tax
2113:
2104:
2076:
2062:
2058:
2050:
2046:
2042:
2036:
2017:
2015:
1988:
1986:
1971:
1952:
1940:
1911:
1903:
1893:
1888:
1885:
1873:
1849:
1841:social order
1813:
1797:
1785:deliberation
1765:
1761:
1757:
1753:
1749:
1743:
1625:South Africa
1220:Joel Slemrod
893:Hypothecated
861:Sugary drink
735:Expatriation
614:
532:Double Irish
495:Black market
340:Proportional
289:Laffer curve
274:Price effect
65:
56:
37:
2063:sĂłknargjald
2059:sĂłknargjald
2051:sĂłknargjald
2047:sóknargjöld
2043:sĂłknargjald
1913:Foot voting
1640:Switzerland
1605:Philippines
1580:New Zealand
1575:Netherlands
1215:Ronen Palan
958:User charge
777:Value-added
742:Consumption
654:Swiss Leaks
542:Single Malt
480:Tax shelter
470:Tax evasion
429:Tax farming
414:Tax shelter
330:Progressive
294:Optimal tax
195:Tax amnesty
190:Tax holiday
148:Tax bracket
133:Tax revenue
51:introducing
2852:Categories
2763:2022-07-31
2724:2015-12-07
2695:2015-12-07
2670:2015-12-07
2638:2015-12-07
2206:References
2168:Tax reform
1982:encyclical
1961:would be,
1824:legitimacy
1776:or public
1758:earmarking
1750:tax choice
1550:Kazakhstan
1435:Bangladesh
1430:Azerbaijan
1363:By country
1320:Temple tax
1290:Church tax
1173:ATA Carnet
1158:Free trade
1153:Tariff war
1081:Tax treaty
967:Congestion
908:Land value
799:Eco-tariff
767:Television
723:Solidarity
703:Ad valorem
563:Tax havens
394:Tax shield
389:Tax refund
357:Collection
335:Regressive
210:Tax reform
34:references
2834:153517472
2432:154569863
2424:0048-5829
2379:cite book
2371:920663188
2288:168228863
2045:, plural
1856:taxpayers
1774:municipal
1630:Sri Lanka
1595:Palestine
1555:Lithuania
1520:Indonesia
1505:Hong Kong
1425:Australia
1415:Argentina
1283:Religious
1071:Spahn tax
1066:Tobin tax
923:Pigouvian
841:Cigarette
814:Severance
747:Departure
555:Locations
508:Corporate
490:Smuggling
258:Economics
180:Tax shift
175:Deduction
165:Exemption
2718:Archived
2716:. 2009.
2664:Archived
2603:Archived
2580:Archived
2235:40703229
2126:See also
2097:scheme.
2091:religion
2028:Examples
1882:Opinions
1869:taxpayer
1864:taxpayer
1852:taxation
1847:safety.
1829:taxpayer
1820:taxation
1816:taxpayer
1650:Tanzania
1615:Portugal
1590:Pakistan
1470:Colombia
1450:Bulgaria
1315:Leibzoll
1192:Academic
1185:Research
1008:Windfall
948:Turnover
928:Property
878:Georgist
824:Stumpage
819:Steering
804:Landfill
784:Dividend
708:Aviation
698:Per unit
693:Indirect
384:Tax lien
320:Tax rate
299:Theories
153:Flat tax
116:Policies
90:Taxation
2826:1829016
2714:AlĂľingi
2081:, i.e.
2079:per mil
2033:Iceland
1997:writer
1845:citizen
1670:Uruguay
1570:Namibia
1565:Morocco
1530:Ireland
1510:Iceland
1495:Germany
1485:Finland
1480:Denmark
1475:Croatia
1420:Armenia
1410:Algeria
1405:Albania
1052:(CCCTB)
918:Payroll
873:General
866:Tobacco
836:Alcohol
772:Tourist
718:Landing
450:General
185:Tax cut
143:Tax law
47:improve
2832:
2824:
2609:7 July
2454:
2430:
2422:
2369:
2359:
2286:
2233:
2178:YouCut
2120:source
2022:ANALOG
1918:bundle
1778:budget
1645:Taiwan
1635:Sweden
1620:Russia
1610:Poland
1585:Norway
1535:Israel
1500:Greece
1490:France
1460:Canada
1445:Brazil
1440:Bhutan
1335:Kharaj
1243:(ITEP)
1146:Export
1141:Import
1136:Tariff
1126:Custom
1018:Wealth
943:Surtax
938:Single
913:Luxury
898:Income
831:Excise
794:Carbon
688:Direct
575:(OFCs)
528:(BEPS)
240:Unions
170:Credit
36:, but
2830:S2CID
2822:JSTOR
2576:Extra
2506:(PDF)
2499:(PDF)
2479:(PDF)
2472:(PDF)
2428:S2CID
2284:S2CID
2231:JSTOR
2191:Nudge
2110:Japan
2101:Spain
2073:Italy
1560:Malta
1545:Japan
1540:Italy
1515:India
1465:China
1350:Zakat
1345:Nisab
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2452:ISBN
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