110:
36:
1718:
1706:
1864:
1890:
on land value. The effects of the movement on taxation policy, although diminished, can be seen in many parts of the world including
Australia, New Zealand, Hong Kong, Taiwan and Singapore. Efforts to promote this form of tax reform in the United States continue under the aegis of organizations such
2013:
The business community avidly lobbied in support of the bill, which included corporate tax cuts among more comprehensive reform. The
National Retail Federation was a leading voice in this effort, since previously, retailers paid one of the highest corporate tax rates.
1991:” agreement at the end of calendar year 2012, these policies present a center-left approach to tax reform. In general, the proposals involve some marginal tax rate increases, some marginal tax rate decreases, and base broadening by closing, canceling, or limiting
1768:
are collected or managed by the government and is usually undertaken to improve tax administration or to provide economic or social benefits. Tax reform can include reducing the level of taxation of all people by the government, making the tax system more
1054:
1847:. PricewaterhouseCoopers proposed improving the efficiency of the Australian tax system through analysing the competitiveness of the levels of taxation, its effect on production and the importance of
2080:
2028:
Tax choice is the theory that taxpayers should have more control with how their individual taxes are allocated. If taxpayers could choose which government organizations received their taxes,
1934:
2852:
2500:
1914:
2418:
2709:
1987:
proposal and in a framework for corporate and international tax reform presented by the administration. While some of these proposals have become irrelevant due to the “
46:
1855:. For example, over 115 other taxes raise less revenue than one tax: the Goods and Services Tax. This report received widespread coverage in the Australian press.
2090:
1400:
2241:
1980:
and eliminate federal income tax. He has introduced bills calling for similar tax reform since 2004, but the bills have never made it out of committee.
2684:
1257:
2094:
1122:
1117:
2632:
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1471:
1064:
285:
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1671:
852:
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1953:
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109:
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1611:
734:
246:
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2132:
1984:
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80:
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in 2011–12 to 5.9% of GDP by 2049–50. Widespread, wholesale tax reform in
Australia has not occurred since the introduction of the
1965:
537:
719:
315:
1676:
1395:
1886:
started a global movement for tax reform. The aim of the movement was the abolition of all forms of taxation other than the
2877:
2619:
Bickley, James. "Tax Reform: An
Overview of Proposals in the 112th Congress." Congressional Research Service. 26 Oct. 2012.
2472:
2003:
1681:
640:
1902:. In the 1990s, reform proposals arose over the double-taxation of corporate income, with a large report in 1992 by the
1379:
670:
2765:
2733:
2477:
2070:
1930:
1785:
1621:
1591:
2117:
1812:
Tax reform was an increasingly significant issue on the
Australian political agenda. Combined annual deficits of the
62:
2811:, William Davidson Institute Working Papers Series wp800, William Davidson Institute at the University of Michigan.
2801:
2657:
1988:
1002:
474:
1773:
or less progressive, or simplifying the tax system and making the system more understandable or more accountable.
2149:
1977:
1049:
627:
584:
435:
290:
139:
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1937:(ASSET). Various proposals have been put forth for tax simplification in the United States, including the
1899:
1867:"'Revenue Reform' Train Stopped by 'Vested Interests,' 'Local Issues,' 'Trusts,' and other poles" —
1836:
1821:
1741:
1566:
1451:
1446:
1042:
621:
440:
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Numerous organizations have been set up to reform tax systems worldwide, often with the intent to reform
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1571:
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1521:
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1431:
675:
595:
590:
511:
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1666:
1631:
1606:
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633:
310:
171:
2594:
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h4646ih.txt.pdf
2560:
1832:
identified 138 areas for significant reform to
Australia's tax system over the next 10 to 20 years.
2898:
2528:"Henry George Foundation found to offer the only true basis of Economic Freedom and Social Justice"
2127:
2033:
1852:
1844:
1686:
1586:
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1024:
532:
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2049:
1848:
1661:
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1626:
1601:
1551:
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1506:
1476:
1461:
1456:
1311:
1226:
1014:
978:
899:
778:
134:
496:
2582:
2820:
2195:"Rao, S. (2014). Tax reform: Topic guide. Birmingham, UK: GSDRC, University of the Birmingham"
2137:
2041:
1868:
1840:
1734:
1576:
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1556:
1531:
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992:
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226:
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351:
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2007:
1996:
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1184:
1179:
914:
877:
788:
753:
655:
579:
415:
375:
341:
251:
241:
236:
231:
149:
58:
1964:; an attempt to bridge their political divide with the creation of a simple and indirect
2505:
2246:
2122:
1961:
1949:
1910:
1269:
1241:
1216:
1077:
919:
714:
650:
548:
486:
390:
385:
368:
346:
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2857:
2606:
2892:
2842:
1922:
1876:
1341:
1009:
934:
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758:
692:
660:
527:
469:
430:
410:
380:
295:
216:
211:
186:
176:
118:
2216:
2871:
2085:
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1992:
1969:
1957:
1883:
1777:
1722:
1236:
1019:
988:
959:
939:
830:
815:
795:
709:
704:
506:
300:
2527:
2321:
17:
27:
Method of changing compulsory fees or levies as part of broad economic programmes
2817:
A Fine Mess: A Global Quest for a
Simpler, Fairer, and More Efficient Tax System
2423:
2194:
2159:
1789:
1231:
969:
929:
847:
783:
729:
665:
491:
481:
425:
305:
206:
201:
159:
144:
1983:
President Obama's tax reform proposals are highlighted in his administration's
2620:
2164:
2023:
1887:
1336:
1306:
1189:
1174:
1097:
1029:
997:
949:
924:
909:
810:
805:
773:
699:
405:
400:
181:
127:
2772:
2174:
1792:. Such reforms are sometimes proposed to be revenue-neutral, for example in
1169:
1087:
1082:
768:
763:
574:
501:
191:
2809:
Fiscal Reform and its Firm-Level
Effects in Eastern Europe and Central Asia
2740:
2419:"Report calls on 'fundamental' tax reform to avoid ongoing budget deficits"
1863:
1705:
2112:
1942:
1801:
1797:
1331:
1299:
983:
973:
894:
889:
862:
835:
645:
395:
336:
331:
164:
2296:
2327:
2169:
2107:
1938:
1142:
964:
867:
857:
196:
154:
2710:"National Retail Federation hails Senate's passage of tax reform bill"
2861:
1796:, meaning they ought not result in more tax or less being collected.
1351:
1162:
1157:
1152:
954:
842:
2010:
signed into law the tax reform bill passed by the House and Senate.
1862:
1765:
1366:
1361:
1356:
1346:
1321:
1316:
1263:
1135:
2447:"Tax reform is essential to protect Australia's future, says PwC"
1788:. Other reforms propose tax systems that attempt to deal with
2596:
111TH CONGRESS, 2D SESSION - Bill H.R. 4646, FEBRUARY 23, 2010
269:
101:
29:
2036:. For example, a taxpayer who allocated more of his taxes on
2081:
Americans
Standing for the Simplification of the Estate Tax
1935:
Americans
Standing for the Simplification of the Estate Tax
1804:
can both deal with externalities and improve productivity.
2501:"Government debt to balloon without tax reform, warns PwC"
1921:. Several organizations are working for tax reform in the
2561:
Salvaging a Domestic Agenda: Toward Bipartisan Tax Reform
1972:
of Pennsylvania introduced a bill, H.R. 4646, called the
54:
2382:"Protecting prosperity: Why we need to talk about tax"
2346:"Protecting prosperity: Why we need to talk about tax"
2297:"Protecting Prosperity: Why we need to talk about tax"
2633:"Senate approves major tax cuts in victory for Trump"
1839:
proposed significant tax reform in the context of an
1066:
European Union Common Consolidated Corporate Tax Base
2658:"Trump signs tax bill before leaving for Mar-a-Lago"
2549:
Options for Reforming the U.S. Corporate Income Tax
2270:"Is it time to reform our 'struggling' tax system?"
2631:Morgan, David; Becker, Amanda (December 1, 2017).
1879:to reform the collection and management of taxes.
2473:"Australia needs to get serious about tax reform"
1915:President's Advisory Panel for Federal Tax Reform
1882:During the late 19th century, American economist
2804:Birmingham, UK: GSDRC, University of Birmingham.
2044:. Supporters argue that allowing taxpayers to
1898:In 1986, landmark tax reform was passed in the
2091:Peterson Institute for International Economics
1871:from 1880–1900 commenting on tax reform.
2685:"What a Tax Overhaul Means for Your Industry"
1742:
43:The examples and perspective in this article
8:
2766:"Do Earmarks Increase Giving to Government?"
2217:"Revenue Neutral Law & Legal Definition"
2242:"In a smaller world, tax reform is overdue"
1956:" with tax reform for economic adversaries
1945:plans and bipartisan tax reform proposals.
1749:
1735:
1384:
1205:
458:
274:
92:
1999:for top income earners and corporations.
1258:Institute on Taxation and Economic Policy
81:Learn how and when to remove this message
2851:) is being considered for deletion. See
2734:"Tax morale and conditional cooperation"
2002:In December 2017, the Senate passed the
2186:
1413:
1387:
1249:
1208:
613:
566:
519:
461:
323:
277:
100:
1893:The Henry George Foundation of America
1875:There have been many movements in the
7:
2771:. Cbees.utdallas.edu. Archived from
2471:O'Dwyer, Kelly (13 November 2012).
2445:Burnham, Steve (13 November 2013).
2275:Australian Broadcasting Corporation
1764:is the process of changing the way
25:
2869:collected news and commentary at
2855:to help reach a consensus. ›
2417:McMahon, Stephen (23 July 2013).
2268:Glenday, James (16 August 2013).
2240:Urensa, Dan (26 September 2013).
2133:Automated Payment Transaction tax
2095:Tax Reforms in Advanced Economies
1985:2013 United States federal budget
1952:proposed what he described as a "
1794:revenue neutrality of the FairTax
1073:Global minimum corporate tax rate
2032:decisions would integrate their
1995:, deductions, credits, or other
1716:
1704:
538:Base erosion and profit shifting
108:
34:
2547:Fleenor P, Williams J. (2006).
2323:Tax Reform: Why you should care
2040:would have less to allocate on
1917:recommended the removal of the
1818:State and territory governments
1784:into something considered more
316:Optimal capital income taxation
2499:White, Andrew (23 July 2013).
1396:List of countries by tax rates
1:
2052:at efficiently producing the
2046:demonstrate their preferences
2004:Tax Cuts and Jobs Act of 2017
1800:claims that various forms of
821:Natural resources consumption
2056:that taxpayers truly value.
671:United States as a tax haven
2878:Tax Evasion (international)
2478:Australian Financial Review
2071:Americans For Fair Taxation
2048:would help ensure that the
1931:Americans For Fair Taxation
57:, discuss the issue on the
2915:
2021:
1989:United States fiscal cliff
1976:that would introduce a 1%
585:Offshore financial centres
475:Repatriation tax avoidance
2150:Excess burden of taxation
1978:financial transaction tax
1050:Financial transaction tax
140:Property tax equalization
2853:templates for discussion
2807:Anderson, J. E. (2005).
2802:Tax reform: Topic guide.
2076:Americans for Tax Reform
1927:Americans for Tax Reform
1904:Internal Revenue Service
1401:Tax revenue to GDP ratio
1060:Currency transaction tax
641:Liechtenstein tax affair
2221:definitions.uslegal.com
2006:. On December 22, 2017
1919:Alternative Minimum Tax
1820:will rise from 1.9% of
1108:Permanent establishment
1103:Exchange of Information
606:Financial Secrecy Index
257:Medical savings account
2389:PricewaterhouseCoopers
2353:PricewaterhouseCoopers
2332:PricewaterhouseCoopers
2301:PricewaterhouseCoopers
2118:Hall-Rabushka flat tax
1900:Tax Reform Act of 1986
1872:
1845:Australian mining boom
1837:PricewaterhouseCoopers
1826:Goods and Services Tax
1822:gross domestic product
1003:Vehicle miles traveled
622:Ireland as a tax haven
436:Private tax collection
1974:Debt Free America Act
1866:
676:Panama as a tax haven
628:Ireland v. Commission
596:Conduit and sink OFCs
591:Offshore magic circle
512:Unreported employment
2607:"1% Transaction Tax"
1913:administration, the
1786:economically liberal
1672:United Arab Emirates
1414:Individual Countries
1123:Foreign revenue rule
915:Inheritance (estate)
634:Leprechaun economics
63:create a new article
55:improve this article
45:may not represent a
2664:. December 22, 2017
2609:. 8 September 2010.
2451:Taxpayers Australia
2050:government succeeds
1853:economic distortion
1843:and slowing of the
1711:Business portal
1406:Tax rates in Europe
1276:Tax Justice Network
1222:Dhammika Dharmapala
725:Airport improvement
533:Transfer mispricing
324:Distribution of Tax
96:Part of a series on
2883:The New York Times
2815:T.R. Reid (2017).
2708:Parmley, Suzette.
2583:FAREED ZAKARIA GPS
2572:Washington Monthly
2566:2010-12-27 at the
1873:
1312:Eight per thousand
1227:James R. Hines Jr.
1118:European Union FTT
135:Government revenue
18:Tax simplification
2819:. Penguin Press.
2551:. Tax Foundation.
2334:. 25 August 2013.
2197:. 8 December 2014
2138:Kepner Income Tax
2042:public healthcare
2034:partial knowledge
1968:. Representative
1966:Federal Sales Tax
1869:Political cartoon
1841:ageing population
1782:value added taxes
1759:
1758:
1694:
1693:
1290:
1289:
1282:Tax Policy Center
1025:Negative (income)
801:Environmental tax
683:
682:
601:Financial centres
421:Tax investigation
359:
358:
227:Tax harmonization
91:
90:
83:
65:, as appropriate.
16:(Redirected from
2906:
2830:
2800:Rao, S. (2014).
2788:
2787:
2785:
2783:
2777:
2770:
2762:
2756:
2755:
2753:
2751:
2745:
2739:. Archived from
2738:
2730:
2724:
2723:
2721:
2720:
2705:
2699:
2698:
2696:
2695:
2683:Roundup, A WSJ.
2680:
2674:
2673:
2671:
2669:
2654:
2648:
2647:
2645:
2643:
2628:
2622:
2617:
2611:
2610:
2603:
2597:
2591:
2585:
2580:
2574:
2558:
2552:
2545:
2539:
2538:
2536:
2534:
2524:
2518:
2517:
2515:
2513:
2496:
2490:
2489:
2487:
2485:
2468:
2462:
2461:
2459:
2457:
2442:
2436:
2435:
2433:
2431:
2414:
2408:
2407:
2405:
2403:
2397:
2391:. Archived from
2386:
2378:
2372:
2371:
2369:
2367:
2361:
2355:. Archived from
2350:
2342:
2336:
2335:
2318:
2312:
2311:
2309:
2307:
2293:
2287:
2286:
2284:
2282:
2265:
2259:
2258:
2256:
2254:
2237:
2231:
2230:
2228:
2227:
2213:
2207:
2206:
2204:
2202:
2191:
2144:Related concepts
2038:public education
2030:opportunity cost
1997:tax expenditures
1851:taxes to reduce
1830:Henry Tax Review
1751:
1744:
1737:
1723:Money portal
1721:
1720:
1719:
1709:
1708:
1385:
1206:
1113:Transfer pricing
1093:Tax equalization
1067:
1010:Corporate profit
646:Luxembourg Leaks
580:Corporate havens
459:
275:
112:
93:
86:
79:
75:
72:
66:
38:
37:
30:
21:
2914:
2913:
2909:
2908:
2907:
2905:
2904:
2903:
2889:
2888:
2856:
2837:
2827:
2814:
2797:
2795:Further reading
2792:
2791:
2781:
2779:
2778:on 3 March 2013
2775:
2768:
2764:
2763:
2759:
2749:
2747:
2743:
2736:
2732:
2731:
2727:
2718:
2716:
2714:www2.philly.com
2707:
2706:
2702:
2693:
2691:
2682:
2681:
2677:
2667:
2665:
2656:
2655:
2651:
2641:
2639:
2630:
2629:
2625:
2618:
2614:
2605:
2604:
2600:
2592:
2588:
2581:
2577:
2568:Wayback Machine
2559:
2555:
2546:
2542:
2532:
2530:
2526:
2525:
2521:
2511:
2509:
2498:
2497:
2493:
2483:
2481:
2470:
2469:
2465:
2455:
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2416:
2415:
2411:
2401:
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2344:
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2290:
2280:
2278:
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2250:
2239:
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2234:
2225:
2223:
2215:
2214:
2210:
2200:
2198:
2193:
2192:
2188:
2183:
2154:deadweight loss
2062:
2026:
2020:
2008:President Trump
1861:
1810:
1755:
1717:
1715:
1703:
1696:
1695:
1382:
1372:
1371:
1327:Fiscus Judaicus
1302:
1292:
1291:
1250:Advocacy groups
1203:
1195:
1194:
1185:Trade agreement
1180:Free-trade zone
1138:
1128:
1127:
1065:
1045:
1035:
1034:
695:
685:
684:
656:Paradise Papers
497:Debtors' prison
456:
446:
445:
416:Tax preparation
376:Revenue service
371:
361:
360:
272:
262:
261:
242:Double taxation
237:Tax withholding
232:Tax competition
150:Non-tax revenue
130:
87:
76:
70:
67:
52:
39:
35:
28:
23:
22:
15:
12:
11:
5:
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2836:
2835:External links
2833:
2832:
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2826:978-1594205514
2825:
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2796:
2793:
2790:
2789:
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2746:on 25 May 2010
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2506:The Australian
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2247:The Australian
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2123:Land value tax
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2058:
2022:Main article:
2019:
2016:
1962:Niall Ferguson
1950:Fareed Zakaria
1860:
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1835:In July 2013,
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1285:
1279:
1273:
1270:Tax Foundation
1267:
1261:
1252:
1251:
1247:
1246:
1245:
1244:
1242:Gabriel Zucman
1239:
1234:
1229:
1224:
1219:
1217:Mihir A. Desai
1211:
1210:
1204:
1201:
1200:
1197:
1196:
1193:
1192:
1187:
1182:
1177:
1172:
1167:
1166:
1165:
1160:
1150:
1145:
1139:
1134:
1133:
1130:
1129:
1126:
1125:
1120:
1115:
1110:
1105:
1100:
1095:
1090:
1085:
1080:
1078:Robin Hood tax
1075:
1070:
1062:
1057:
1052:
1046:
1041:
1040:
1037:
1036:
1033:
1032:
1027:
1022:
1017:
1015:Excess profits
1012:
1007:
1006:
1005:
1000:
995:
986:
981:
967:
962:
957:
952:
947:
942:
937:
932:
927:
922:
917:
912:
907:
902:
900:Gross receipts
897:
892:
887:
882:
881:
880:
875:
870:
865:
860:
855:
850:
840:
839:
838:
833:
828:
823:
818:
813:
808:
798:
793:
792:
791:
786:
781:
776:
771:
766:
761:
751:
750:
749:
739:
738:
737:
732:
727:
717:
712:
707:
702:
696:
691:
690:
687:
686:
681:
680:
679:
678:
673:
668:
663:
658:
653:
651:Offshore Leaks
648:
643:
638:
637:
636:
631:
616:
615:
614:Major examples
611:
610:
609:
608:
603:
598:
593:
588:
582:
577:
569:
568:
564:
563:
562:
561:
556:
551:
549:Dutch Sandwich
546:
541:
535:
530:
522:
521:
517:
516:
515:
514:
509:
504:
499:
494:
489:
487:Tax resistance
484:
479:
478:
477:
464:
463:
457:
452:
451:
448:
447:
444:
443:
438:
433:
428:
423:
418:
413:
408:
403:
398:
393:
391:Taxable income
388:
386:Tax assessment
383:
378:
372:
367:
366:
363:
362:
357:
356:
355:
354:
349:
344:
339:
334:
326:
325:
321:
320:
319:
318:
313:
308:
303:
298:
293:
288:
280:
279:
278:General Theory
273:
268:
267:
264:
263:
260:
259:
254:
249:
247:Representation
244:
239:
234:
229:
224:
219:
214:
209:
204:
199:
194:
189:
184:
179:
174:
169:
168:
167:
157:
152:
147:
142:
137:
131:
126:
125:
122:
121:
114:
113:
105:
104:
98:
97:
89:
88:
49:of the subject
47:worldwide view
42:
40:
33:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2911:
2900:
2897:
2896:
2894:
2885:
2884:
2879:
2876:
2874:
2873:
2868:
2865:
2863:
2859:
2854:
2850:
2849:
2844:
2839:
2838:
2834:
2828:
2822:
2818:
2813:
2810:
2806:
2803:
2799:
2798:
2794:
2774:
2767:
2761:
2758:
2742:
2735:
2729:
2726:
2715:
2711:
2704:
2701:
2690:
2686:
2679:
2676:
2663:
2659:
2653:
2650:
2638:
2634:
2627:
2624:
2621:
2616:
2613:
2608:
2602:
2599:
2595:
2590:
2587:
2584:
2579:
2576:
2573:
2569:
2565:
2562:
2557:
2554:
2550:
2544:
2541:
2529:
2523:
2520:
2508:
2507:
2502:
2495:
2492:
2480:
2479:
2474:
2467:
2464:
2452:
2448:
2441:
2438:
2426:
2425:
2420:
2413:
2410:
2398:on 2013-08-15
2394:
2390:
2383:
2377:
2374:
2362:on 2013-08-15
2358:
2354:
2347:
2341:
2338:
2333:
2329:
2325:
2324:
2317:
2314:
2302:
2298:
2292:
2289:
2277:
2276:
2271:
2264:
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2249:
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2236:
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2222:
2218:
2212:
2209:
2196:
2190:
2187:
2180:
2176:
2173:
2171:
2168:
2166:
2163:
2161:
2158:
2155:
2151:
2148:
2147:
2143:
2142:
2139:
2136:
2134:
2131:
2129:
2126:
2124:
2121:
2119:
2116:
2114:
2111:
2109:
2106:
2105:
2101:
2100:
2096:
2092:
2089:
2087:
2084:
2082:
2079:
2077:
2074:
2072:
2069:
2068:
2065:Organizations
2064:
2063:
2059:
2057:
2055:
2051:
2047:
2043:
2039:
2035:
2031:
2025:
2017:
2015:
2011:
2009:
2005:
2000:
1998:
1994:
1993:tax loopholes
1990:
1986:
1981:
1979:
1975:
1971:
1967:
1963:
1959:
1955:
1954:grand bargain
1951:
1946:
1944:
1940:
1936:
1932:
1928:
1924:
1923:United States
1920:
1916:
1912:
1907:
1905:
1901:
1896:
1894:
1889:
1885:
1880:
1878:
1877:United States
1870:
1865:
1859:United States
1858:
1856:
1854:
1850:
1846:
1842:
1838:
1833:
1831:
1828:in 2000. The
1827:
1823:
1819:
1815:
1807:
1805:
1803:
1799:
1795:
1791:
1790:externalities
1787:
1783:
1779:
1774:
1772:
1767:
1763:
1752:
1747:
1745:
1740:
1738:
1733:
1732:
1730:
1729:
1724:
1714:
1712:
1707:
1702:
1701:
1700:
1699:
1688:
1685:
1683:
1682:United States
1680:
1678:
1675:
1673:
1670:
1668:
1665:
1663:
1660:
1658:
1655:
1653:
1650:
1648:
1645:
1643:
1640:
1638:
1635:
1633:
1630:
1628:
1625:
1623:
1620:
1618:
1615:
1613:
1610:
1608:
1605:
1603:
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1419:
1418:
1417:
1412:
1407:
1404:
1402:
1399:
1397:
1394:
1393:
1392:
1391:
1388:All Countries
1386:
1381:
1376:
1375:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1342:Tolerance tax
1340:
1338:
1335:
1333:
1330:
1328:
1325:
1323:
1320:
1318:
1315:
1313:
1310:
1308:
1305:
1304:
1301:
1296:
1295:
1283:
1280:
1277:
1274:
1271:
1268:
1265:
1262:
1259:
1256:
1255:
1254:
1253:
1248:
1243:
1240:
1238:
1235:
1233:
1230:
1228:
1225:
1223:
1220:
1218:
1215:
1214:
1213:
1212:
1207:
1199:
1198:
1191:
1188:
1186:
1183:
1181:
1178:
1176:
1173:
1171:
1168:
1164:
1161:
1159:
1156:
1155:
1154:
1151:
1149:
1146:
1144:
1141:
1140:
1137:
1132:
1131:
1124:
1121:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1094:
1091:
1089:
1086:
1084:
1081:
1079:
1076:
1074:
1071:
1068:
1063:
1061:
1058:
1056:
1053:
1051:
1048:
1047:
1044:
1043:International
1039:
1038:
1031:
1028:
1026:
1023:
1021:
1018:
1016:
1013:
1011:
1008:
1004:
1001:
999:
996:
994:
990:
987:
985:
982:
980:
977:
976:
975:
971:
968:
966:
963:
961:
958:
956:
953:
951:
948:
946:
945:Resource rent
943:
941:
938:
936:
933:
931:
928:
926:
923:
921:
918:
916:
913:
911:
908:
906:
903:
901:
898:
896:
893:
891:
888:
886:
883:
879:
876:
874:
871:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
845:
844:
841:
837:
834:
832:
829:
827:
824:
822:
819:
817:
814:
812:
809:
807:
804:
803:
802:
799:
797:
794:
790:
787:
785:
782:
780:
777:
775:
772:
770:
767:
765:
762:
760:
757:
756:
755:
752:
748:
745:
744:
743:
742:Capital gains
740:
736:
733:
731:
728:
726:
723:
722:
721:
718:
716:
713:
711:
708:
706:
703:
701:
698:
697:
694:
689:
688:
677:
674:
672:
669:
667:
664:
662:
661:Panama Papers
659:
657:
654:
652:
649:
647:
644:
642:
639:
635:
632:
630:
629:
625:
624:
623:
620:
619:
618:
617:
612:
607:
604:
602:
599:
597:
594:
592:
589:
586:
583:
581:
578:
576:
573:
572:
571:
570:
565:
560:
557:
555:
552:
550:
547:
545:
542:
539:
536:
534:
531:
529:
528:Tax inversion
526:
525:
524:
523:
518:
513:
510:
508:
505:
503:
500:
498:
495:
493:
490:
488:
485:
483:
480:
476:
473:
472:
471:
470:Tax avoidance
468:
467:
466:
465:
460:
455:
454:Noncompliance
450:
449:
442:
439:
437:
434:
432:
431:Tax collector
429:
427:
424:
422:
419:
417:
414:
412:
411:Tax residence
409:
407:
404:
402:
399:
397:
394:
392:
389:
387:
384:
382:
381:Revenue stamp
379:
377:
374:
373:
370:
365:
364:
353:
350:
348:
345:
343:
340:
338:
335:
333:
330:
329:
328:
327:
322:
317:
314:
312:
309:
307:
304:
302:
299:
297:
296:Tax incidence
294:
292:
291:Excess burden
289:
287:
284:
283:
282:
281:
276:
271:
266:
265:
258:
255:
253:
250:
248:
245:
243:
240:
238:
235:
233:
230:
228:
225:
223:
220:
218:
217:Tax incentive
215:
213:
212:Tax advantage
210:
208:
205:
203:
200:
198:
195:
193:
190:
188:
185:
183:
180:
178:
175:
173:
172:Tax threshold
170:
166:
163:
162:
161:
158:
156:
153:
151:
148:
146:
143:
141:
138:
136:
133:
132:
129:
124:
123:
120:
119:fiscal policy
117:An aspect of
116:
115:
111:
107:
106:
103:
99:
95:
94:
85:
82:
74:
71:December 2010
64:
60:
56:
50:
48:
41:
32:
31:
19:
2881:
2872:The Guardian
2870:
2846:
2816:
2780:. Retrieved
2773:the original
2760:
2748:. Retrieved
2741:the original
2728:
2717:. Retrieved
2713:
2703:
2692:. Retrieved
2688:
2678:
2666:. Retrieved
2661:
2652:
2640:. Retrieved
2636:
2626:
2615:
2601:
2589:
2578:
2571:
2556:
2543:
2531:. Retrieved
2522:
2510:. Retrieved
2504:
2494:
2482:. Retrieved
2476:
2466:
2454:. Retrieved
2450:
2440:
2428:. Retrieved
2422:
2412:
2400:. Retrieved
2393:the original
2376:
2364:. Retrieved
2357:the original
2340:
2322:
2316:
2304:. Retrieved
2291:
2279:. Retrieved
2273:
2263:
2251:. Retrieved
2245:
2235:
2224:. Retrieved
2220:
2211:
2199:. Retrieved
2189:
2086:FreedomWorks
2054:public goods
2027:
2012:
2001:
1982:
1973:
1970:Chaka Fattah
1958:Paul Krugman
1947:
1941:and various
1908:
1897:
1892:
1884:Henry George
1881:
1874:
1834:
1814:Commonwealth
1811:
1778:income taxes
1775:
1761:
1760:
1642:South Africa
1237:Joel Slemrod
905:Hypothecated
873:Sugary drink
747:Expatriation
626:
544:Double Irish
507:Black market
352:Proportional
301:Laffer curve
286:Price effect
221:
77:
68:
44:
2867:The Tax Gap
2841:‹ The
2642:December 2,
2424:News.com.au
2201:19 February
2160:Optimal tax
1909:During the
1849:broad-based
1771:progressive
1657:Switzerland
1622:Philippines
1597:New Zealand
1592:Netherlands
1232:Ronen Palan
970:User charge
789:Value-added
754:Consumption
666:Swiss Leaks
554:Single Malt
492:Tax shelter
482:Tax evasion
441:Tax farming
426:Tax shelter
342:Progressive
306:Optimal tax
207:Tax amnesty
202:Tax holiday
160:Tax bracket
145:Tax revenue
2899:Tax reform
2858:Tax reform
2719:2018-11-13
2694:2018-11-13
2668:January 8,
2533:October 1,
2512:13 January
2484:13 January
2456:13 January
2430:13 January
2402:13 January
2366:13 January
2306:13 January
2281:13 January
2253:13 January
2226:2015-08-21
2181:References
2165:Single tax
2128:9–9–9 Plan
2024:Tax choice
2018:Tax choice
1925:including
1888:Single Tax
1762:Tax reform
1567:Kazakhstan
1452:Bangladesh
1447:Azerbaijan
1380:By country
1337:Temple tax
1307:Church tax
1190:ATA Carnet
1175:Free trade
1170:Tariff war
1098:Tax treaty
979:Congestion
920:Land value
811:Eco-tariff
779:Television
735:Solidarity
715:Ad valorem
575:Tax havens
406:Tax shield
401:Tax refund
369:Collection
347:Regressive
222:Tax reform
2782:3 January
2750:3 January
2175:Tax shift
2102:Proposals
1948:In 2010,
1808:Australia
1647:Sri Lanka
1612:Palestine
1572:Lithuania
1537:Indonesia
1522:Hong Kong
1442:Australia
1432:Argentina
1300:Religious
1088:Spahn tax
1083:Tobin tax
935:Pigouvian
853:Cigarette
826:Severance
759:Departure
567:Locations
520:Corporate
502:Smuggling
270:Economics
192:Tax shift
187:Deduction
177:Exemption
59:talk page
2893:Category
2843:template
2564:Archived
2113:Flat tax
2060:See also
1943:flat tax
1802:land tax
1798:Georgism
1667:Tanzania
1632:Portugal
1607:Pakistan
1487:Colombia
1467:Bulgaria
1332:Leibzoll
1209:Academic
1202:Research
1020:Windfall
960:Turnover
940:Property
890:Georgist
836:Stumpage
831:Steering
816:Landfill
796:Dividend
720:Aviation
710:Per unit
705:Indirect
396:Tax lien
332:Tax rate
311:Theories
165:Flat tax
128:Policies
102:Taxation
53:You may
2845:below (
2637:Reuters
2328:YouTube
2170:Tax cut
2108:FairTax
1939:FairTax
1906:(IRS).
1687:Uruguay
1587:Namibia
1582:Morocco
1547:Ireland
1527:Iceland
1512:Germany
1502:Finland
1497:Denmark
1492:Croatia
1437:Armenia
1427:Algeria
1422:Albania
1069:(CCCTB)
930:Payroll
885:General
878:Tobacco
848:Alcohol
784:Tourist
730:Landing
462:General
197:Tax cut
155:Tax law
2862:Curlie
2848:Curlie
2823:
1662:Taiwan
1652:Sweden
1637:Russia
1627:Poland
1602:Norway
1552:Israel
1517:Greece
1507:France
1477:Canada
1462:Brazil
1457:Bhutan
1352:Kharaj
1260:(ITEP)
1163:Export
1158:Import
1153:Tariff
1143:Custom
1030:Wealth
955:Surtax
950:Single
925:Luxury
910:Income
843:Excise
806:Carbon
700:Direct
587:(OFCs)
540:(BEPS)
252:Unions
182:Credit
2776:(PDF)
2769:(PDF)
2744:(PDF)
2737:(PDF)
2396:(PDF)
2385:(PDF)
2360:(PDF)
2349:(PDF)
2152:(see
1766:taxes
1577:Malta
1562:Japan
1557:Italy
1532:India
1482:China
1367:Zakat
1362:Nisab
1357:Khums
1347:Jizya
1322:Tithe
1317:Teind
1278:(TJN)
1264:Oxfam
1136:Trade
1055:ATTAC
774:Stamp
769:Sales
764:Hotel
693:Types
61:, or
2821:ISBN
2784:2013
2752:2013
2670:2018
2644:2017
2535:2016
2514:2013
2486:2013
2458:2013
2432:2013
2404:2013
2368:2013
2308:2013
2283:2013
2255:2013
2203:2016
1960:and
1933:and
1911:Bush
1816:and
1617:Peru
1542:Iran
1284:(US)
1272:(US)
1266:(UK)
1148:Duty
998:Toll
993:GNSS
989:Road
984:Fuel
895:Gift
863:Meat
559:CAIA
337:Flat
2880:at
2860:at
2689:WSJ
2662:CNN
2330:).
1891:as
1780:or
1472:BVI
974:fee
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