47:
1894:
1655:
1643:
2264:, Backup Withholding. Withholding applies to individuals who have not provided the payee a tax identification number or failed to certify that they are is subject to backup withholding or with respect to whom the IRS has notified the payee that backup withholding applies. The rate of withholding tax is the fourth lowest rate of tax for individuals.
1821:(PAYE), although the term "withholding tax" is not commonly used in the UK. Unlike many other withholding tax systems, PAYE systems generally aim to collect all of an employee's tax liability through the withholding tax system, making an end of year tax return redundant. However, taxpayers with more complicated tax affairs must file tax returns.
1806:, and others, the federal and most state or provincial governments, as well as some local governments, require such withholding for income taxes on payments by employers to employees. Income tax for the individual for the year is generally determined upon filing a tax return after the end of the year.
2122:
The psychological salience of tax withholding influences how individuals perceive the impact of taxation on their financial well-being. While the gradual reduction of income through withholding may lessen the immediate sting of taxation, it also obscures the total amount of taxes paid over time. This
2095:
Tax withholding alters the way individuals perceive taxation by making the process less conspicuous and immediate. Unlike traditional tax payment methods where individuals write checks or transfer funds to the government, withholding taxes from paychecks renders the tax burden less salient. This "out
2068:
To ensure compliance, employers must stay abreast of changes to tax laws and regulations, including updates to tax rates, thresholds, and deduction allowances. Additionally, maintaining accurate payroll records and documentation is essential to demonstrate compliance during tax audits or inspections.
2016:
Tax withholding, plays a crucial role in the Czech
Republic's taxation system, ensuring a steady stream of revenue for the government while easing the burden on taxpayers. This mechanism obliges employers to deduct a portion of their employees' earnings and remit it directly to the tax authorities on
1958:
Tax withholding has a historical origin dating back to 1862 in the United States, initiated by
President Abraham Lincoln during the Civil War era to aid in financing the war efforts. Concurrently, excise taxes were also introduced by the federal government for the same purpose. However, following the
1909:
Some countries require withholding by the purchaser of real property. The U.S. imposes a 15% withholding tax on the amount realized in connection with the sale of a U.S. real property interest unless advance IRS approval is obtained for a lower rate. Canada imposes similar rules for 25% withholding,
2113:
Tax withholding can affect individuals' preferences for immediate gratification versus delayed rewards. By reducing the amount of income available for discretionary spending upfront, tax withholding promotes a mindset of delayed gratification. This psychological shift may encourage savings behaviors
1975:
The primary form of withholding tax discussed is the one applicable to personal income of U.S. residents, a mandatory requirement for all employers across the nation. In the prevailing system, employers collect this withholding tax and transmit it directly to the government, while individuals settle
1962:
The modern system of tax withholding, as we know it today, was established in 1943, accompanied by a significant tax increase. This decision was motivated by the belief that collecting taxes directly from the source would streamline the process. Upon employment, most workers undergo tax withholding,
1809:
The amount withheld and paid by the employer to the government is applied as a prepayment of income taxes and is refundable if it exceeds the income tax liability determined on filing the tax return. In such systems, the employee generally must make a representation to the employer regarding factors
1753:
is filed, that the recipient's tax liability is less than the tax withheld, or additional tax may be due if it is determined that the recipient's tax liability is more than the tax withheld. In some cases, the withheld tax is treated as discharging the recipient's tax liability, and no tax return or
2025:
In the Czech
Republic, tax withholding primarily applies to income tax, which encompasses various sources of income, including wages, salaries, bonuses, and other forms of compensation. Employers are responsible for deducting the applicable income tax from their employees' earnings each pay period.
1979:
A surplus in withheld tax leads to a tax refund, whereas insufficient withholding results in tax debt owed to the IRS. Ideally, individuals aim for approximately 90% of their estimated income taxes to be withheld and forwarded to the government. This practice safeguards against falling into arrears
1884:
Where the employees are required to pay the tax, it is generally withheld from the payment of wages and paid by the employer to the government. Social insurance tax rates may be different for employers than for employees. Most systems provide an upper limit on the amount of wages subject to social
1774:
Typically, withholding is required to be done by the employer of someone else, taking the tax payment funds out of the employee or contractor's salary or wages. The withheld taxes are then paid by the employer to the government body that requires payment, and applied to the account of the employee,
2000:
Nonresident aliens engaged in a trade or business within the United States during the fiscal year are obligated to file Form 1040NR. For those falling under this classification, the IRS provides standard deduction and exemption tables to aid in determining tax liabilities and potential deductions.
2051:
For employees, tax withholding serves as a convenient method of meeting their tax obligations gradually throughout the year, rather than facing a significant tax burden at year-end. It provides predictability and stability in financial planning, as employees can anticipate their net earnings with
1880:
Many countries (and/or subdivisions thereof) have social insurance systems that require payment of taxes for retirement annuities and medical coverage for retirees. Most such systems require that employers pay a tax to cover such benefits. Some systems also require that employees pay such taxes.
1987:
To facilitate tax planning, the IRS provides a tax withholding estimator for individuals to conduct a paycheck checkup. This tool assists in determining the correct amount of tax to be withheld from each paycheck, thereby averting potential tax dues in April. Utilizing the estimator necessitates
2104:
Tax withholding influences how individuals mentally account for their income and expenses. The automatic deduction of taxes from paychecks partitions income into "net" and "gross" categories, framing net income as the primary reference point for financial decision-making. This mental accounting
1966:
Within the realm of payroll taxes, withholding tax represents one of two primary categories. The counterpart, paid by the employer to the government, is calculated based on individual employees' wages. This latter tax contributes to funding various social programs, including Social
Security and
2086:
Tax withholding, though primarily a mechanism for revenue collection, exerts a profound psychological influence on individuals' perceptions of taxation and financial well-being. By deducting taxes directly from income, tax withholding subtly shapes attitudes, behaviors, and emotions related to
2077:
Tax withholding in the Czech
Republic is a fundamental component of the country's taxation framework, facilitating the collection of income tax while providing employees with a systematic means of meeting their tax obligations. By streamlining the taxation process and promoting compliance, tax
2064:
Employers in the Czech
Republic have a legal obligation to withhold the correct amount of tax from their employees' earnings and remit it to the tax authorities within specified deadlines. Failure to comply with these obligations can result in penalties and legal consequences for the employer.
1983:
Investors and independent contractors are exceptions to withholding taxes, although they remain subject to income tax obligations and are required to make quarterly estimated tax payments. Failure to keep up with these payments can trigger backup withholding, imposing a higher tax rate of 24%.
1940:
Penalties for delay or failure to remit withheld taxes to tax authorities can be severe. The sums withheld by a business is regarded as a debt to the tax authority, so that on bankruptcy of the business the tax authority stands as an unsecured creditor; however, sometimes the tax authority has
1901:
Most countries require payers of interest, dividends and royalties to non-resident payees (generally, if a non-domestic postal address is in the payer's records) withhold from such payment an amount at a specific rate. Payments of rent may also be subject to withholding tax or may be taxed as
2029:
The process begins with the completion of a tax registration form by the employee, providing essential information such as their personal identification number (rodnĂ© ÄŤĂslo) and tax residency status. Based on this information, the employer calculates the amount of tax to be withheld using the
1996:
The alternative category of withholding tax pertains to nonresident aliens, ensuring proper taxation on income derived from within the United States. A nonresident alien is defined as an individual who is foreign-born and has not met the criteria of either the green card test or a substantial
1949:
Nearly all systems imposing withholding tax requirements also require reporting of amounts withheld in a specified manner. Copies of such reporting are usually required to be provided to both the person on whom the tax is imposed and to the levying government. Reporting is generally required
2344:
These limits may vary by country and year. For 2009, the U.S. income limit on the retirement portion (6.2%) of social security tax was $ 106,800, versus $ 102,000 for 2008, and there was no limit on the medicare portion (1.45%) of the tax; see
Publication 15, supra. Canadian wages subject to
1757:
The amount of tax withheld on income payments other than employment income is usually a fixed percentage. In the case of employment income, the amount of withheld tax is often based on an estimate of the employee's final tax liability, determined either by the employee or by the government.
1917:
Procedures vary for obtaining reduced withholding tax under income tax treaties. Procedures for recovery of excess amounts withheld vary by jurisdiction. In some, recovery is made by filing a tax return for the year in which the income was received. Time limits for recovery vary greatly.
2468:
The U.S. requires remittance electronically within no later than the following business day when the balance of unremitted amounts exceeds $ 100,000, and other thresholds apply; see IRS Publication 15, supra, p. 23. Canada requires remittance within three business days of the end of the
2004:
Furthermore, the presence of a tax treaty between an individual's home country and the United States can influence the withholding tax obligations. Understanding the terms outlined in such agreements is integral to navigating the taxation process for nonresident aliens.
2042:
For example, as of the tax year 2022, the first tax bracket applies to income up to 48,840 CZK per month, with a tax rate of 15%. Income exceeding this threshold is subject to higher tax rates, gradually increasing up to 23% for amounts exceeding 132,119 CZK per month.
1843:
requires withholding of tax on payments of interest on deposits by banks and building societies to individuals. The U.S. requires payers of dividends, interest, and other "reportable payments" to individuals to withhold tax on such payments in certain circumstances.
1913:
The
European Union has issued directives prohibiting taxation on companies by one member state of dividends from subsidiaries in other member state, except in some cases, interest on debt obligations, or royalties received by a resident of another member nation.
2055:
Moreover, tax withholding minimizes the risk of non-compliance and potential penalties, as the responsibility for accurate tax deduction lies with the employer. This ensures greater tax compliance and contributes to the overall integrity of the tax system.
991:
1766:
Some governments have written laws that require taxes to be paid before the money can be spent for any other purpose. This ensures the taxes will be paid first and will be paid on time, rather than risk the possibility that the tax-payer might
2038:
The Czech
Republic employs a progressive tax system, meaning that the tax rate increases with the individual's income. As of the latest available information, the country has several income tax brackets, with rates ranging from 15% to 23%.
1950:
annually for amounts withheld with respect to wages. Reporting requirements for other payments vary, with some jurisdictions requiring annual reporting and others requiring reporting within a specified period after the withholding occurs.
2379:
For example, U.S. rules provide that rentals that rise to the level of a trade or business are not subject to withholding taxes, but other rental income may be subject to 30% withholding tax. An election may be available under
1717:
paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient. In most jurisdictions, tax withholding applies to
1730:. In most jurisdictions, there are additional tax withholding obligations if the recipient of the income is resident in a different jurisdiction, and in those circumstances withholding tax sometimes applies to
2123:
lack of transparency can contribute to a disconnect between individuals' perceived tax burden and their actual tax obligations, potentially leading to misconceptions or underestimations of tax liabilities.
1872:
charges withholding tax on business payments unless the paying company obtains proof that the recipient is registered with the tax administration and that they have a recent income tax declaration.
1749:
Typically, the withheld tax is treated as a payment on account of the recipient's final tax liability, when the withholding is made in advance. It may be refunded if it is determined, when a
1746:, and sometimes impose additional tax withholding requirements if the recipient has been delinquent in filing tax returns, or in industries where tax evasion is perceived to be common.
1933:
Most withholding tax systems require withheld taxes to be remitted to tax authorities within specified time limits, which time limits may vary with the withheld amount. Remittance by
1902:
business income. The amounts may vary by type of income. A few jurisdictions treat fees paid for technical consulting services as royalties subject to withholding of tax. Income
2482:
for intentional failure to withhold and remit. The penalty may be assessed against any person, including a corporate officer or employee, having custody or control of the funds.
1810:
that would influence the amount withheld. Generally, the tax authorities publish guidelines for employers to use in determining the amount of income tax to withhold from wages.
2236:
2105:
phenomenon can impact budgeting, savings, and spending habits, as individuals prioritize their disposable income while discounting the portion withheld for taxes.
2423:
Official
Journal L 225 , 20/08/1990 P. 0006 - 0009; Finnish special edition: Chapter 9 Volume 2 P. 0025 ; Swedish special edition: Chapter 9 Volume 2 P. 0025
1337:
2078:
withholding contributes to the stability and efficiency of the Czech tax system, ultimately supporting the country's fiscal health and economic development.
2491:
See, for example, IRS Form W-2 and CRA Form T4 with respect to employees, and IRS Form 1042 and CRA Form NR4 with respect to payments to foreign persons.
2017:
their behalf. Here, we delve into the nuances of tax withholding in the Czech Republic, exploring its implementation, implications, and significance.
1194:
2096:
of sight, out of mind" effect can lead to a perception of lower tax liability and may reduce feelings of resentment or resistance towards taxation.
1059:
1054:
1868:
has discontinued withholding tax on interest and dividends, though in some cases this income will become liable for taxation through other means).
1775:
if applicable. The employee may also be required by the government to file a tax return self-assessing one's tax and reporting withheld payments.
1408:
1001:
222:
1831:(PAYG) system, which is similar to PAYE. The system applies only at the federal level, as the individual states do not collect income taxes.
2142:
1799:
1608:
789:
2169:, which includes withholding tables for income tax. State requirements vary by state; for an example, see the New York state portal for
1483:
2273:
46:
1685:
1548:
671:
183:
1009:
757:
474:
2607:
1988:
providing details such as recent pay stubs, income tax returns, estimated current-year income, and other relevant information.
656:
252:
2137:
1613:
1332:
1967:
federal unemployment benefits (since the enactment of the Social Security Act in 1935), as well as Medicare (since 1966).
1618:
577:
1316:
607:
2469:
quarter-monthly period in which withholding occurs for Threshold 2 remitters; see CRA Publication T-4001, supra., p. 3.
2349:
were limited to $ 46,390 of the excess over $ 3,500 for 2009, at a tax rate of 4.95%; see Publication T4001, supra. UK
2353:
are due for earnings above the Earnings Threshold (ÂŁ110 weekly) up to a limit that varies depending on other coverage.
1558:
1528:
2363:
1906:
may reduce the amount of tax for particular types of income paid from one country to residents of the other country.
1839:
Some systems require that income taxes be withheld from certain payments other than wages made to domestic persons.
2602:
1853:
939:
411:
2451:
2418:
1860:
enforces withholding tax also on payments between companies and not just from companies to individuals, under the
1848:
requires payers of interest, dividends and other payments to withhold an amount when the payee does not provide a
2114:
and long-term financial planning as individuals prioritize future financial security over immediate consumption.
1934:
986:
564:
521:
372:
227:
76:
2162:
1578:
996:
495:
490:
480:
1980:
on income taxes, which could incur hefty penalties, while ensuring one isn't overtaxed throughout the year.
1795:
1710:
1593:
1533:
1044:
1039:
661:
542:
193:
2220:
1861:
1798:
governments require wage withholding so that both national and subnational taxes may be withheld. In the
1678:
1503:
1388:
1383:
979:
558:
377:
1910:
and withholding on sale of business real property is 50% of the price but may be reduced on application.
2437:
2183:
1583:
1508:
1473:
1458:
1378:
1368:
612:
532:
527:
448:
1893:
1603:
1568:
1543:
1423:
1403:
570:
247:
108:
2289:
2552:"Behavioral effects of tax withholding on tax compliance: Implications for information initiatives"
2518:
2346:
1840:
1818:
1706:
1623:
1523:
1518:
1463:
1448:
1438:
1433:
1428:
1373:
1363:
1358:
1342:
1212:
1158:
961:
469:
2612:
1922:
1598:
1588:
1573:
1563:
1538:
1488:
1453:
1443:
1413:
1398:
1393:
1248:
1163:
951:
915:
836:
715:
71:
2307:
433:
2194:
2132:
1828:
1768:
1671:
1513:
1498:
1493:
1468:
1418:
1218:
929:
881:
821:
737:
678:
390:
357:
163:
2566:
1553:
1478:
1084:
1049:
1029:
841:
809:
683:
537:
288:
2536:
2189:. Canada Revenue Agency also provides significant online guidance accessible through a web
1963:
facilitated by the completion of a W-4 Form, which estimates their future tax liabilities.
2587:
2501:
2311:
1849:
1647:
1263:
1121:
1116:
851:
814:
725:
690:
592:
516:
352:
312:
278:
188:
178:
168:
86:
1959:
conclusion of the Civil War in 1872, both tax withholding and income tax were abolished.
2367:
2186:
1865:
1206:
1178:
1153:
1014:
856:
651:
587:
485:
423:
327:
322:
305:
283:
2596:
1278:
946:
871:
762:
695:
629:
597:
464:
406:
367:
347:
317:
232:
153:
148:
123:
113:
55:
2479:
2401:
2332:
2303:
2261:
1903:
1794:
Most developed countries operate a wage withholding tax system. In some countries,
1659:
1173:
956:
925:
896:
876:
767:
752:
732:
646:
641:
443:
237:
2397:
2381:
17:
2551:
1976:
any remaining tax liabilities upon filing their tax returns in April each year.
1824:
1814:
1803:
1789:
1750:
1743:
1739:
1168:
906:
866:
784:
720:
666:
602:
428:
418:
362:
242:
143:
138:
96:
81:
2570:
2249:
2224:
2385:
2190:
1719:
1714:
1273:
1243:
1126:
1111:
1034:
966:
934:
886:
861:
846:
747:
742:
710:
636:
342:
337:
158:
118:
64:
2405:
1754:
additional tax is required. Such withholding is known as final withholding.
2315:
1845:
1731:
1106:
1024:
1019:
705:
700:
511:
438:
128:
2350:
2319:
2478:
Penalties of up to 100% may be assessed against a withholding agent under
2207:
2166:
1897:
Europe map of the withholding tax rate (2023 data, from TradingEconomics).
1817:
and certain other jurisdictions operate a withholding tax system known as
1642:
2170:
1727:
1723:
1722:
income. Many jurisdictions also require withholding taxes on payments of
1268:
1236:
920:
910:
831:
826:
799:
772:
582:
332:
273:
268:
101:
1735:
1079:
901:
804:
794:
133:
91:
2550:
Vossler, Christian A.; McKee, Michael; Bruner, David M. (March 2021).
1869:
1288:
1099:
1094:
1089:
891:
779:
1892:
1857:
1303:
1298:
1293:
1283:
1258:
1253:
1200:
1072:
2310:, Super: What employers need to know. Some systems, for example,
2290:"PwC Global Tax Summaries: Rwanda, Corporate – Withholding taxes"
2276:
206:
38:
2404:. The lower rate of withholding is requested by filing IRS
2030:
official tax tables provided by the Czech tax authorities.
2502:"Withholding Tax Explained: Types and How It's Calculated"
1742:. Governments use tax withholding as a means to combat
2513:
2511:
1003:
European Union Common Consolidated Corporate Tax Base
27:
Income tax paid to the government by the income-payer
2537:"2024 Tax Guideline for the Czech Republic - Accace"
2559:Journal of Economic Behavior & Organization
1679:
8:
2588:Withholding Tax Rates in European Countries
2322:independently of a social insurance system.
1941:legislative priority over other creditors.
1771:at the time when tax falls due in arrears.
1686:
1672:
1321:
1142:
395:
211:
29:
1195:Institute on Taxation and Economic Policy
1876:Social insurance taxes (social security)
2366:, IRS Publication 515, CRA Publication
2154:
1350:
1324:
1186:
1145:
550:
503:
456:
398:
260:
214:
37:
2519:"Tax withholding: How to get it right"
1921:Taxes withheld may be eligible for a
1864:(TDS) system. (Since April 2016, the
7:
2143:Tax withholding in the United States
2438:"Parent Subsidiary. Text and Cases"
2060:Employer obligations and compliance
25:
1010:Global minimum corporate tax rate
2351:National Insurance contributions
2235:See the Australian Tax Office's
1653:
1641:
475:Base erosion and profit shifting
45:
2239:web page for details and tools.
253:Optimal capital income taxation
2250:Deposit Interest Retention Tax
2225:PAYE for employers: the basics
2138:European Union withholding tax
1937:may be required or preferred.
1333:List of countries by tax rates
1:
2274:Dividend Allowance factsheet
1929:Remittance to tax authorities
1925:in the payee's home country.
758:Natural resources consumption
2248:See Irish Tax & Customs
608:United States as a tax haven
2419:"EUR-Lex - 31990L0435 - EN"
2629:
2571:10.1016/j.jebo.2020.12.030
2452:"L_2003157EN.01004901.xml"
2436:Llorca, Salvador Trinxet.
2047:Implications for employees
2021:Implementation and process
1854:Australian Business Number
1835:Other domestic withholding
1787:
522:Offshore financial centres
412:Repatriation tax avoidance
2440:– via Google Books.
2408:by the sale closing date.
1935:electronic funds transfer
1889:International withholding
987:Financial transaction tax
77:Property tax equalization
2523:Internal Revenue Service
2163:Internal Revenue Service
2034:Tax rates and thresholds
1338:Tax revenue to GDP ratio
997:Currency transaction tax
578:Liechtenstein tax affair
2109:Timing of gratification
1711:tax deduction at source
1045:Permanent establishment
1040:Exchange of Information
543:Financial Secrecy Index
194:Medical savings account
2608:International taxation
2221:HM Revenue and Customs
2195:payroll tax calculator
2193:, including an online
2118:Psychological salience
2091:Perception of taxation
1898:
1862:Tax Deducted at Source
940:Vehicle miles traveled
559:Ireland as a tax haven
373:Private tax collection
2184:Canada Revenue Agency
1896:
613:Panama as a tax haven
565:Ireland v. Commission
533:Conduit and sink OFCs
528:Offshore magic circle
449:Unreported employment
2082:Psychological impact
1738:or even the sale of
1609:United Arab Emirates
1351:Individual Countries
1060:Foreign revenue rule
852:Inheritance (estate)
571:Leprechaun economics
2347:Canada Pension Plan
2052:greater certainty.
1707:pay-as-you-earn tax
1648:Business portal
1343:Tax rates in Europe
1213:Tax Justice Network
1159:Dhammika Dharmapala
662:Airport improvement
470:Transfer mispricing
261:Distribution of Tax
33:Part of a series on
2539:. 17 January 2024.
2331:See, for example,
1923:foreign tax credit
1899:
1249:Eight per thousand
1164:James R. Hines Jr.
1055:European Union FTT
72:Government revenue
2603:Withholding taxes
2456:eur-lex.europa.eu
2384:or an applicable
2308:Publication 71038
2187:Publication T4001
2133:International tax
2100:Mental accounting
1885:insurance taxes.
1696:
1695:
1631:
1630:
1227:
1226:
1219:Tax Policy Center
962:Negative (income)
738:Environmental tax
620:
619:
538:Financial centres
358:Tax investigation
296:
295:
164:Tax harmonization
18:Withholding taxes
16:(Redirected from
2620:
2575:
2574:
2556:
2547:
2541:
2540:
2533:
2527:
2526:
2515:
2506:
2505:
2498:
2492:
2489:
2483:
2476:
2470:
2466:
2460:
2459:
2448:
2442:
2441:
2433:
2427:
2426:
2415:
2409:
2395:
2389:
2377:
2371:
2364:26 USC 1441–1446
2360:
2354:
2342:
2336:
2329:
2323:
2302:See for example
2300:
2294:
2293:
2286:
2280:
2279:, 17 August 2015
2271:
2265:
2259:
2253:
2246:
2240:
2237:PAYG withholding
2233:
2227:
2217:
2211:
2204:
2198:
2180:
2174:
2159:
1784:Wage withholding
1701:, also known as
1688:
1681:
1674:
1660:Money portal
1658:
1657:
1656:
1646:
1645:
1322:
1143:
1050:Transfer pricing
1030:Tax equalization
1004:
947:Corporate profit
583:Luxembourg Leaks
517:Corporate havens
396:
212:
49:
30:
21:
2628:
2627:
2623:
2622:
2621:
2619:
2618:
2617:
2593:
2592:
2584:
2579:
2578:
2554:
2549:
2548:
2544:
2535:
2534:
2530:
2517:
2516:
2509:
2500:
2499:
2495:
2490:
2486:
2477:
2473:
2467:
2463:
2450:
2449:
2445:
2435:
2434:
2430:
2417:
2416:
2412:
2396:
2392:
2378:
2374:
2361:
2357:
2343:
2339:
2330:
2326:
2312:New South Wales
2301:
2297:
2292:. 26 July 2018.
2288:
2287:
2283:
2272:
2268:
2260:
2256:
2247:
2243:
2234:
2230:
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2008:
1997:presence test.
1994:
1973:
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1850:tax file number
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1792:
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1117:Free-trade zone
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632:
622:
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593:Paradise Papers
434:Debtors' prison
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353:Tax preparation
313:Revenue service
308:
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209:
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179:Double taxation
174:Tax withholding
169:Tax competition
87:Non-tax revenue
67:
28:
23:
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983:
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551:Major examples
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1325:All Countries
1323:
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679:Capital gains
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598:Panama Papers
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468:
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465:Tax inversion
463:
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460:
455:
450:
447:
445:
442:
440:
437:
435:
432:
430:
427:
425:
422:
420:
417:
413:
410:
409:
408:
407:Tax avoidance
405:
404:
403:
402:
397:
392:
391:Noncompliance
387:
386:
379:
376:
374:
371:
369:
368:Tax collector
366:
364:
361:
359:
356:
354:
351:
349:
348:Tax residence
346:
344:
341:
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336:
334:
331:
329:
326:
324:
321:
319:
318:Revenue stamp
316:
314:
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290:
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259:
254:
251:
249:
246:
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241:
239:
236:
234:
233:Tax incidence
231:
229:
228:Excess burden
226:
224:
221:
220:
219:
218:
213:
208:
203:
202:
195:
192:
190:
187:
185:
182:
180:
177:
175:
172:
170:
167:
165:
162:
160:
157:
155:
154:Tax incentive
152:
150:
149:Tax advantage
147:
145:
142:
140:
137:
135:
132:
130:
127:
125:
122:
120:
117:
115:
112:
110:
109:Tax threshold
107:
103:
100:
99:
98:
95:
93:
90:
88:
85:
83:
80:
78:
75:
73:
70:
69:
66:
61:
60:
57:
56:fiscal policy
54:An aspect of
53:
52:
48:
44:
43:
40:
36:
32:
31:
19:
2562:
2558:
2545:
2531:
2522:
2496:
2487:
2474:
2464:
2455:
2446:
2431:
2422:
2413:
2393:
2375:
2358:
2340:
2327:
2298:
2284:
2269:
2257:
2244:
2231:
2215:
2202:
2178:
2157:
2121:
2112:
2103:
2094:
2085:
2076:
2067:
2063:
2054:
2050:
2041:
2037:
2028:
2024:
2015:
2007:
2003:
1999:
1995:
1986:
1982:
1978:
1974:
1965:
1961:
1957:
1948:
1939:
1932:
1920:
1916:
1912:
1908:
1904:tax treaties
1900:
1883:
1879:
1838:
1823:
1812:
1808:
1793:
1779:Income taxes
1773:
1765:
1756:
1748:
1702:
1698:
1697:
1579:South Africa
1174:Joel Slemrod
842:Hypothecated
810:Sugary drink
684:Expatriation
563:
481:Double Irish
444:Black market
289:Proportional
238:Laffer curve
223:Price effect
173:
2565:: 301–319.
2480:26 USC 6672
2406:Form 8288-B
2402:26 USC 1445
2362:See, e.g.,
2333:26 USC 3102
2320:payroll tax
2304:26 USC 3111
2262:26 USC 3406
1992:Nonresident
1827:operates a
1796:subnational
1790:Payroll tax
1744:tax evasion
1740:real estate
1594:Switzerland
1559:Philippines
1534:New Zealand
1529:Netherlands
1169:Ronen Palan
907:User charge
726:Value-added
691:Consumption
603:Swiss Leaks
491:Single Malt
429:Tax shelter
419:Tax evasion
378:Tax farming
363:Tax shelter
279:Progressive
243:Optimal tax
144:Tax amnesty
139:Tax holiday
97:Tax bracket
82:Tax revenue
2597:Categories
2398:26 USC 897
2386:tax treaty
2149:References
2087:taxation.
2073:Conclusion
1788:See also:
1751:tax return
1720:employment
1715:income tax
1504:Kazakhstan
1389:Bangladesh
1384:Azerbaijan
1317:By country
1274:Temple tax
1244:Church tax
1127:ATA Carnet
1112:Free trade
1107:Tariff war
1035:Tax treaty
916:Congestion
857:Land value
748:Eco-tariff
716:Television
672:Solidarity
652:Ad valorem
512:Tax havens
343:Tax shield
338:Tax refund
306:Collection
284:Regressive
159:Tax reform
2613:Tax terms
2316:Australia
2161:See U.S.
1945:Reporting
1846:Australia
1825:Australia
1732:royalties
1728:dividends
1584:Sri Lanka
1549:Palestine
1509:Lithuania
1474:Indonesia
1459:Hong Kong
1379:Australia
1369:Argentina
1237:Religious
1025:Spahn tax
1020:Tobin tax
872:Pigouvian
790:Cigarette
763:Severance
696:Departure
504:Locations
457:Corporate
439:Smuggling
207:Economics
129:Tax shift
124:Deduction
114:Exemption
2208:Form W-4
2127:See also
1724:interest
1604:Tanzania
1569:Portugal
1544:Pakistan
1424:Colombia
1404:Bulgaria
1269:Leibzoll
1146:Academic
1139:Research
957:Windfall
897:Turnover
877:Property
827:Georgist
773:Stumpage
768:Steering
753:Landfill
733:Dividend
657:Aviation
647:Per unit
642:Indirect
333:Tax lien
269:Tax rate
248:Theories
102:Flat tax
65:Policies
39:Taxation
2318:levy a
2223:(HMRC)
1954:History
1841:Ireland
1769:default
1624:Uruguay
1524:Namibia
1519:Morocco
1484:Ireland
1464:Iceland
1449:Germany
1439:Finland
1434:Denmark
1429:Croatia
1374:Armenia
1364:Algeria
1359:Albania
1006:(CCCTB)
867:Payroll
822:General
815:Tobacco
785:Alcohol
721:Tourist
667:Landing
399:General
134:Tax cut
92:Tax law
2306:; ATO
2165:(IRS)
1870:Rwanda
1804:Canada
1762:Basics
1599:Taiwan
1589:Sweden
1574:Russia
1564:Poland
1539:Norway
1489:Israel
1454:Greece
1444:France
1414:Canada
1399:Brazil
1394:Bhutan
1289:Kharaj
1197:(ITEP)
1100:Export
1095:Import
1090:Tariff
1080:Custom
967:Wealth
892:Surtax
887:Single
862:Luxury
847:Income
780:Excise
743:Carbon
637:Direct
524:(OFCs)
477:(BEPS)
189:Unions
119:Credit
2555:(PDF)
2368:T4061
2191:index
1858:India
1713:, is
1514:Malta
1499:Japan
1494:Italy
1469:India
1419:China
1304:Zakat
1299:Nisab
1294:Khums
1284:Jizya
1259:Tithe
1254:Teind
1215:(TJN)
1201:Oxfam
1073:Trade
992:ATTAC
711:Stamp
706:Sales
701:Hotel
630:Types
2400:and
2277:HMRC
2219:See
2182:See
1813:The
1800:U.S.
1736:rent
1554:Peru
1479:Iran
1221:(US)
1209:(US)
1203:(UK)
1085:Duty
935:Toll
930:GNSS
926:Road
921:Fuel
832:Gift
800:Meat
496:CAIA
274:Flat
2567:doi
2563:183
1852:or
1726:or
1709:or
1409:BVI
911:fee
902:Use
805:Sin
795:Fat
2599::
2561:.
2557:.
2521:.
2510:^
2454:.
2421:.
2314:,
1802:,
1734:,
1705:,
2573:.
2569::
2525:.
2504:.
2458:.
2425:.
2388:.
2370:.
2335:.
2252:.
2210:.
2197:.
2173:.
1687:e
1680:t
1673:v
928:/
909:/
20:)
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