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Encyclopedia > Income tax
Public finance
This article is part of the series:
Finance and Taxation
Taxation
Income tax  ·   Payroll tax
CGT  ·   Stamp duty
Sales tax  ·   VAT  ·   Flat tax
Tax, tariff and trade
Tax incidence
Tax rate  ·   Proportional tax
Progressive tax  ·   Regressive tax
Tax advantage

Economic policy
Monetary policy
Central bank  ·   Money supply
Fiscal policy
Spending  ·   Deficit  ·   Debt
Trade policy
Tariff  ·   Trade agreement
Finance
Financial market
Financial market participants
Corporate  ·   Personal
Public  ·   Banking  ·   Regulation

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An income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate tax, corporate income tax, or profit tax. Individual income taxes often tax the total income of the individual (with some deductions permitted), while corporate income taxes often tax net income (the difference between gross receipts, expenses, and additional write-offs). This article does not cite any references or sources. ... Image File history File linksMetadata Size of this preview: 800 × 600 pixelsFull resolution (2816 × 2112 pixel, file size: 2. ... Finance studies and addresses the ways in which individuals, businesses, and organizations raise, allocate, and use monetary resources over time, taking into account the risks entailed in their projects. ... This article is the current Taxation Collaboration of the Month. ... For all other forms of taxation, see tax Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A capital gains... Stamp duty is a form of tax that is levied on documents. ... A sales tax is a consumption tax charged at the point of purchase for certain goods and services. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Value added tax (VAT), or goods and services tax (GST), is... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... The tax, tariff and trade laws of a political region, state or trade bloc determine which forms of consumption and production tend to be encouraged or discouraged. ... First discussed by the Physiocrats in France, tax incidence is the analysis of the effect of a particular tax on the distribution of economic welfare. ... A tax (also known as a dutyor Zakat in islamic economics) is a charge or other levy imposed on an individual or a legal entity by a state or a functional equivalent of a state (e. ... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion of income), as opposed to a graduated, or progressive, scheme. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A progressive tax is a tax imposed so that the effective... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A regressive tax is a tax imposed so that the tax... Tax advantage refers to the economic bonus which applies to certain accounts or investments that are, by statute, tax-reduced, tax-deferred, or tax-free. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links Flag_of_the_British_Virgin_Islands. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links Flag_of_Germany. ... Image File history File links Flag_of_Hong_Kong. ... Image File history File links Flag_of_India. ... Image File history File links Flag_of_Indonesia. ... Image File history File links Flag_of_the_Netherlands. ... Image File history File links Flag_of_New_Zealand. ... Image File history File links Flag_of_Peru. ... Image File history File links Flag_of_Ireland. ... Image File history File links Flag_of_Russia. ... Image File history File links Flag_of_Singapore. ... Image File history File links Flag_of_Tanzania. ... Image File history File links Flag_of_the_United_Kingdom. ... Image File history File links This is a lossless scalable vector image. ... Image File history File links This is a lossless scalable vector image. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Comparison of tax rates around the world is a difficult and... This table lists OECD countries by total tax revenue as percentage of GDP (as of 2005). ... Not to be confused with Political economy. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Monetary policy is the process by which the government, central bank... In macroeconomics, money supply (monetary aggregates, money stock) is the quantity of currency and money in bank accounts in the hands of the non-bank public available within the economy to purchase goods, services, and securities. ... Fiscal policy is the economic term that defines the set of principles and decisions of a government in setting the level of public expenditure and how that expenditure is funded. ... Government spending or government expenditure consists of government purchases, which can be financed by seigniorage (the creation of money for government funding, at a heavy price of high inflation and other possibly devastating consequences), taxes, or government borrowing. ... A budget deficit occurs when an entity (often a government) spends more money than it takes in. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Government debt (also known as public debt or national debt) is... This article does not cite any references or sources. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        For other uses of this word, see tariff (disambiguation). ... A trade pact is a wide ranging tax, tariff and trade pact that usually also includes investment guarantees. ... Finance studies and addresses the ways in which individuals, businesses, and organizations raise, allocate, and use monetary resources over time, taking into account the risks entailed in their projects. ... This article does not cite any references or sources. ... There are two basic financial market participant catagories, Investor vs. ... Domestic credit to private sector in 2005 Corporate finance is an area of finance dealing with the financial decisions corporations make and the tools and analysis used to make these decisions. ... Personal finance is the application of the principles of finance to the monetary decisions of an individual or family unit. ... This article does not cite any references or sources. ... For other uses, see Bank (disambiguation). ... “Taxes” redirects here. ... Income, generally defined, is the money that is received as a result of the normal business activities of an individual or a business. ... First discussed by the Physiocrats in France, tax incidence is the analysis of the effect of a particular tax on the distribution of economic welfare. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A progressive tax is a tax imposed so that the effective... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A regressive tax is a tax imposed so that the tax... Corporate tax refers to a direct tax levied by various jurisdictions on the profits made by companies or associations. ...

Contents

Principles

The "tax net" refers to the types of payment that are taxed, which included personal earnings (wages), capital gains, and business income. The rates for different types of income may vary and some may not be taxed at all. Capital gains may be taxed when realized (e.g. when shares are sold) or when incurred (e.g. when shares appreciate in value). Business income may only be taxed if it is significant or based on the manner in which it is paid. Some types of income, such as interest on bank savings, may be considered as personal earnings (similar to wages) or as a realized property gain (similar to selling shares). In some tax systems, personal earnings may be strictly defined where labor, skill, or investment is required (e.g. wages); in others, they may be defined broadly to include windfalls (e.g. gambling wins). A wage is the amount of money paid for some specified quantity of labour. ... In finance, a capital gain is profit that results from the appreciation of a capital asset over its purchase price. ...


Tax rates may be progressive, regressive, or flat. A progressive tax taxes differentially based on how much has been earned. For example, the first $10,000 in earnings may be taxed at 5%, the next $10,000 at 10%, and any more income at 20%. Alternatively, a flat tax taxes all earnings at the same rate. A regressive income tax may tax income up to a certain amount, such as taxing only the first $90,000 earned. A tax system may use different taxation methods for different types of income. However, the idea of a progressive income tax has garnered support from economists and political scientists of many different ideologies, from Adam Smith in The Wealth of Nations[1] to Karl Marx in The Communist Manifesto.[2] An ideology is a collection of ideas. ... For other persons named Adam Smith, see Adam Smith (disambiguation). ... Adam Smith An Inquiry into the Nature and Causes of the Wealth of Nations is the magnum opus of the Scottish economist Adam Smith, published on March 9, 1776 during the Scottish Enlightenment. ... Karl Heinrich Marx (May 5, 1818 – March 14, 1883) was a 19th century philosopher, political economist, and revolutionary. ... This article or section does not cite any references or sources. ...


Personal income tax is often collected on a pay-as-you-earn basis, with small corrections made soon after the end of the tax year. These corrections take one of two forms: payments to the government, for taxpayers who have not paid enough during the tax year; and tax refunds from the government for those who have overpaid. Income tax systems will often have deductions available that lessen the total tax liability by reducing total taxable income. They may allow losses from one type of income to be counted against another. For example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate the loss, such that business losses can only be deducted against business tax by carrying forward the loss to later tax years. PAYE (or pay-as-you-earn) is a payroll deduction system for collecting income tax in the United Kingdom. ... A fiscal year or financial year is a 12-month period used for calculating annual (yearly) financial reports in businesses and other organizations. ... A tax is an involuntary fee paid by individuals or businesses to a government. ... In the United States, taxpayers will get a tax refund, a refund on their U.S. income tax, if the tax they owe is less than the sum of: The total amount of refundable tax credits that they claim. ...


History

The concept of taxing income is a modern innovation and presupposes several things: a money economy, reasonably accurate accounts, a common understanding of receipts, expenses and profits, and an orderly society with reliable records. For most of the history of civilization, these preconditions did not exist, and taxes were based on other factors. Taxes on wealth, social position, and ownership of the means of production (typically land and slaves) were all common. Practices such as tithing, or an offering of firstfruits, existed from ancient times, and can be regarded as a precursor of the income tax, but they lacked precision and certainly were not based on a concept of net increase. For other uses, see Money (disambiguation). ... Financial accountancy (or financial accounting) is the branch of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, government agencies, owners, and other stakeholders. ... This article or section does not cite any references or sources. ... Central New York City. ... For the business meaning, see Wealth (economics). ... Means of production (abbreviated MoP; German: Produktionsmittel), are the combination of the means of labor and the subject of labor used by workers to make products. ... This article does not cite any references or sources. ... The Buxton Memorial Fountain, celebrating the emancipation of slaves in the British Empire in 1834, London. ... A tithe (from Old English teogotha tenth) is a one-tenth part of something, paid as a voluntary contribution or as a tax or levy, usually to support a religious organization. ...


In the year 10, Emperor Wang Mang of China instituted an unprecedented tax -- the income tax -- at the rate of 10 percent of profits, for professionals and skilled labor. (Previously, all Chinese taxes were either head tax or property tax.) A true income tax was first implemented in Britain by William Pitt the Younger in his budget of December 1798 to pay for weapons and equipment in preparation for the Napoleonic wars. Pitt's new graduated income tax began at a levy of 2d in the pound (0.8333%) on incomes over £60 and increased up to a maximum of 2s (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million but actual receipts for 1799 totalled just over £6 million (see UK income tax history for more information).[3] The first United States income tax was imposed in July 1861, 3% of all incomes over 600 dollars (later rescinded in 1872).[4] For other uses, see 10 (disambiguation). ... Wang Mang (王莽, pinyin: Wáng Măng) (45 BC–October 6, 23), courtesy name Jujun (巨君), was a Han Dynasty official who seized the throne from the Liu family and founded Xin (or Hsin) Dynasty (新朝, meaning new dynasty), ruling AD 8–23. ... William Pitt the Younger (28 May 1759 – 23 January 1806) was a British politician of the late eighteenth and early nineteenth centuries. ... Year 1798 (MDCCXCVIII) was a common year starting on Monday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Friday of the 11-day slower Julian calendar). ... Combatants Austria[a] Portugal Prussia[a] Russia[b] Sicily[c] Sardinia  Spain[d]  Sweden[e] United Kingdom French Empire Holland[f] Italy Etruria[g] Naples[h] Duchy of Warsaw[i] Confederation of the Rhine[j] Bavaria Saxony Westphalia Württemberg Denmark-Norway[k] Commanders Archduke Charles Prince Schwarzenberg Karl Mack... A progressive tax is a tax imposed so that the tax rate increases as the amount to which the rate is applied increases. ... Above: A variety of coins considered to be lower-value, including an Irish 2p piece and many US pennies. ... GBP redirects here. ... This article is about coinage. ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        Taxation in the United Kingdom may involve payments to at least two different levels of government: local government and central government (HM Revenue & Customs). ... Year 1861 (MDCCCLXI) was a common year starting on Tuesday (link will display the full calendar) of the Gregorian calendar (or a common year starting on Sunday of the 12-day slower Julian calendar). ... Year 1872 (MDCCCLXXII) was a leap year starting on Monday (link will display the full calendar) of the Gregorian Calendar (or a leap year starting on Saturday of the 12-day slower Julian calendar). ...


Income tax systems

Income Tax rates by Country based on OECD 2005 data (includes employer payroll tax contributions that some countries impose for programs like social security and health care).
Income Tax rates by Country based on OECD 2005 data (includes employer payroll tax contributions that some countries impose for programs like social security and health care).[5]

Image File history File links Income_Taxes_By_Country. ... Image File history File links Income_Taxes_By_Country. ... The Organization for Economic Co-operation and Development (OECD) is an international organization of those developed countries that accept the principles of representative democracy and a free market economy. ... This article is the current Taxation Collaboration of the Month. ... Social security primarily refers to social welfare service concerned with social protection, or protection against socially recognized conditions, including poverty, old age, disability, unemployment and others. ... A physician visiting the sick in a hospital. ...

Australia

Since 1942, income tax in Australia has been collected solely by the Federal Government, to the exclusion of the Australian States (see Constitutional basis of taxation in Australia). Australia uses a system of progressive taxation on personal income that is collected as a pay-as-you-go tax (known as PAYG), a flat rate tax on business income (company tax), and a property tax limited to realised capital gains. Australia’s income tax system contains a complex array of deductions and offsets, and is administered by the Australian Taxation Office. Broadly, Australia levies tax on three sources of income for individual taxpayers: personal earnings (for example, salary and wages), business income, and capital gains. ... The Commonwealth of Australia is a constitutional monarchy, a federation, and a parliamentary democracy. ... The states and territories of Australia make up the Commonwealth of Australia under a federal system of government. ... The constitutional basis of taxation in Australia is based on a group of powers in the Australian Constitution: sections 51(ii), section 90, section 53, section 55, and section 96. ... Total Personal Income is the value most often used to calculate per capita income. ... Pay-as-you-go is a system for businesses and individuals to pay installments of their expected tax liability on their business and investment income for the current income year. ... The Australian Taxation Office (ATO) is the Australian government agency that collects taxes and enforces taxation legislation (except customs and external revenues, which are handled by the Australian Customs Service). ...


Argentina

Main article: Income tax in Argentina

Income tax in Argentina is collected solely by the Federal Government, to the exclusion of the Argentinean States. Argentina uses a system of progressive taxation on personal income that is collected as a deferred tax, a flat rate tax on business income (company tax, 35%), and a property tax limited to realised capital gains. Argentina’s income tax system contains a complex array of deductions and offsets, and is administered by the Administración Federal de Ingresos Públicos (AFIP). Government After years of post-World War II instability, Argentina is today a fully functioning democracy. ... Argentina and its provinces, including its claim to the Malvinas (Falkland Islands). ... Total Personal Income is the value most often used to calculate per capita income. ...


Canada

The income tax was first imposed in Canada in 1917 on both individuals and corporations, collected primarily by the Federal Government. Tax collection agreements enable both the federal and provincial governments to levy income taxes through a single administration and collection agency, called the Canada Revenue Agency. The federal government collects personal income taxes on behalf of all provinces except Quebec and collects corporate income taxes on behalf of all provinces except Alberta and Quebec. Canada has a graduated tax system, whereby the percentage over the "more than" amount goes up....graduated from 15.25 - 29% (2006).[6] These rates, together with provincial income tax rates, federal and provincial surtaxes, and provincial health premium taxes (both also calculated based on income), serve to create a combined top marginal tax rate that can approach 50% in some provinces. Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Income taxes in Canada constitute the majority of the annual revenues... The Government of Canada is the federal government of Canada. ... Example of a cheque from the Canada Revenue Agency The Canada Revenue Agency (CRA) administers: tax laws for the Government of Canada and for most provinces and territories; international trade legislation; and various social and economic benefit and incentive programs delivered through the tax system. ... Regions Political culture Foreign relations Other countriesAtlas  Politics Portal      Canada is a federation which consists of ten provinces that, with three territories, make up the worlds second largest country in total area. ... This article is about the Canadian province. ... For other uses, see Alberta (disambiguation). ... In the tax system and in economics, the marginal tax rate refers to the increase in ones tax obligation as ones taxable income rises: marginal tax rate = Δ(tax obligation)/Δ(taxable income) This can be measured either by looking at the published tax tables (to get the official marginal...


Denmark

The Danish income tax was introduced in 1903 and is now divided into state tax and local tax. The state tax is a progressive tax while the local tax is a flat tax. Year 1903 (MCMIII) was a common year starting on Thursday (link will display calendar) of the Gregorian calendar or a common year starting on Wednesday of the 13-day slower Julian calendar. ...


The local tax varies from municipality to municipality. The highest local tax in 2007 is 26,71 % and the lowest is 20,14 %. Income below DKK 39,500 (2007-level, adjusted annually) is tax exempt. ISO 4217 Code DKK User(s) Denmark, Greenland, Faroe Islands 1 Inflation 1. ...


There are three income brackets for the state tax. In 2007 income from DKK 39,500 to DKK 272,600 is taxed at 5,48%, income from DKK 272,600 to DKK 327,200 is taxed at additionally 6% and income above DKK 327,200 is taxed at 15% on top.


All income originating from terms of employment or self-employment are levied a social contribution at 8% before income tax. This contribution is widely regarded as "gross tax". The highest total income tax is therefore approx. 63%.


A number of deductions apply. The general rule is that the taxpayer is able to deduct his expenses in acquiring his taxable income. There are many exceptions to this rule though. Employees have very limited possibilities for tax deduction as it is assumed that the employer covers the expenses related to the employee's work. The employer will then be able to deduct most of these expenses from his own taxable income.


France

Main article: Taxation in France

The French income tax is a progressive tax, i.e. tax is an increasing piecewise linear continuous function of income (excluding various rebates etc.). This means that the amount of income earned up to a certain amount t1 is taxed at a rate r1, then the remaining money, up to a certain amount t2 is taxed at a rate r2, etc. The income tax (impôt sur le revenu): 16% of tax revenue. The tax on corporations: 12% of tax revenue. Taxation in France is determined by the yearly vote of the budget by the French Parliament, which determine what kind of taxes (or quasi-taxes) can be levied and which rates can be applied. ... In mathematics, a piecewise linear function , where V is a vector space and is a subset of a vector space, is any function with the property that can be decomposed into finitely many convex polytopes, such that f is equal to a linear function on each of these polytopes. ... In mathematics, a continuous function is a function for which, intuitively, small changes in the input result in small changes in the output. ...


The French Government has launched the Copernic tax project which unifies the tax paying process. There are very few or no other articles that link to this one. ...


Guatemala

In Guatemala, the Superintendencia de Administracion Tributaria (SAT) levies tax on personal and corporate income.


Hong Kong

There are three income types earned in Hong Kong that are taxed, but they are not locally referred to as income taxes. Per Inland Revenue Ordinance Chapter 112 (IRO), these three types are classified into: Profit tax IRO section 14, Salaries tax IRO section 8, and Property tax IRO section 5.[7] HK Inland Revenue Ordinance Cap. ... Profit tax in Hong Kong is Direct tax and also classified into Income tax. ... Salaries tax Salaries tax in Hong Kong taxation system is Direct tax and also classified Income tax. ... Property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. ...


India

Main article: Income tax in India

The government of India imposes a progressive income tax on taxable income of individuals, Hindu Undivided Families(HUFs), companies (firms), co-operative societies and trusts. The Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance. The individual income tax is a progressive tax with three brackets. No income tax is applicable on income up to INR 110,000 per year. (INR 145,000 for women and INR 195,000 for senior citizens). The highest bracket is 30%, with a 10% surcharge (tax on tax) for incomes above Rs. 10 lakh (INR 1 million).[8] All income taxes are subject to 2% education cess, applicable on the tax paid. Deductions and rebates are provided for housing purchases, rent, long term savings, and insurance. The government of India imposes an income tax on taxable income of individuals, Hindu Undivided Families (HUFs), companies (firms), co-operative societies and trusts. ...


Business income is taxed at a flat rate of 33% for Indian companies and 40% for foreign companies.[8] Dividends are income tax free to shareholders. Instead, companies are charged a 15% dividend distribution tax. Long term capital gains is exempted from tax provided securities transactiont tax paid. otherwise stands at 20% (for gold, real estate, etc.) with indexation benefits provided for inflation adjustment(subject to some bonds debebtures etc). For sales of shares in recognized stock exchanges, long term capital gains(held above 1 year) are not taxed, and short term gains are charged 10% tax (less than 1 year of holding) provided the Securities Transaction Tax(STT) has been paid. All other short term gains are clubbed with income in the year the gains occur.


Indonesia

Main article: Taxation in Indonesia

The income tax in Indonesia is known as Pajak Penghasilan (PPh) and is considered to be a progressive tax. The rule governing this taxation is also called pph21. This article deals with Taxation in Indonesia or pajak. ...


Iran

Main article: Income tax in Iran

The Islamic Republic of Iran has income taxes. The highest tax bracket on profits is 46.4%. This article or section is in need of attention from an expert on the subject. ...


Italy

Refer to IRPEF (in Italian) for the Italian personal taxation system.


The Italian personal income tax is a progressive tax, i.e. tax is an increasing piecewise affine continuous function of income (excluding various rebates etc.). This means that the amount of income earned up to a certain amount t1 is taxed at a rate r1, then the remaining money, up to a certain amount t2 is taxed at a rate r2, etc. In mathematics, a continuous function is a function for which, intuitively, small changes in the input result in small changes in the output. ...


Japan

Main article: Taxation in Japan

Progressive taxation at the national level that ranges from 5% to 40%. Resident taxes are an additional 10%.[9]


Malta

Malta has a progressive individual income tax, ranging from 0% to 35%. For single computations, income up to €8,150 is tax free, income between €8,151 and €14,000 is taxed 15%, income between €14,001 and €19,000 is taxed 20% and income above €19,000 is taxed 35%. For joint computations, income up to €11,400 is tax free, income between €11,401 and €20,500 is taxed 15%, income between €20,501 and €28,000 is taxed 20% and income above €28,000 is taxed 35%.


Netherlands

The Netherlands taxes income on personal income (wages, profits, social security); some business income; and savings and investments. The tax on personal income is progressive and casts a wide tax net over wages, profits, social security, and pensions. The tax is withheld from wages and can reach a marginal rate of 52%. As an example of the breadth of the tax net, value gains in owner-occupied homes are treated as personal income, even though those gains are not realized (i.e. do not equate to cash in hand). Interest can be deducted as a cost incurred in earning the income. The tax on business income is a flat tax of 25% and only applied to "substantial business interests", which are generally a shareholding of 5%. A flat tax is paid on savings and investments, even if the gain is not realized. In the Netherlands there is an income tax, which is roughly as follows. ... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ...


Peru

Main article: Income tax in Peru

The income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria (SUNAT). This country uses a system of progressive taxation on personal income, and a flat rate tax on business income. Income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria, best known as SUNAT. This country uses a system of progressive taxation on personal income, and a flat rate tax on business income. ...


Poland

Poland has a progressive personal income tax.[10]. The first 3,013 złotys earned in the year are free of tax, then income lower than 43,405 złotys is taxed at 19%. Yearly earnings between 43,405 to 85,528 złotys incur 30% tax. Top personal income tax rate is paid on earnings above 85,528 Polish złotys (apprx. 22,500 euro) per year and is equal to 40%. ISO 4217 Code PLN User(s) Poland Inflation 2. ... ISO 4217 Code PLN User(s) Poland Inflation 2. ... ISO 4217 Code PLN User(s) Poland Inflation 2. ... ISO 4217 Code PLN User(s) Poland Inflation 2. ... For other uses, see Euro (disambiguation). ...


Russia

In Russia a flat rate of income tax, equal to 13%, is applied. Several types of income, such as lottery winnings, are taxed at 35%. Dividends are taxed at 9%. There is a large list income not subject to taxation. A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... It has been suggested that ex-dividend date be merged into this article or section. ...


Singapore

Singapore has a progressive individual income tax,[11] with taxes ranging from 0% to 20% up to Year of Assessment 2007. The tax net includes employment income, dividends, interests, and rental incomes.[11] A range of deductions are available. Singapore also has an income tax on corporations.[12] Individual income tax in Singapore forms part of two main sources of Income tax, the other being corporate taxes on companies. ...


Sweden

Sweden has a taxation system that combines a direct tax (paid by the employee) with an indirect tax (paid by the employer). In practice, the employer provides the state with both means of taxation, but the employee only sees the direct tax on his declaration form. The compilation of taxes that compose the final income tax (2003): tax on gross income from the employer: 32.82% (indirect, fixed), pension fee on gross income: 6.95% (indirect, fixed), municipal tax on gross income less pension tax and a base deduction: ~32% (direct, varies by municipality), state tax on gross income less pension tax and a base deduction: 0%, 20%, or 25% (direct, progressive). Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        The term direct tax has more than one meaning: a colloquial... The term indirect tax has more than one meaning. ...


United Kingdom

The British income tax system is progressive with a number of bands: 10% (lower rate), 10%, 20% or 22% basic rate on (respectively) UK dividends, investment income and income from employment/self employment, and (in respect of the higher rate band and all income on certain trusts) 32.5% on UK dividends and 40% on other sources[13] There are also a number of untaxed allowances (such as a personal allowance) to which tax bands do not apply. The tax is an annual tax and is reimposed each year in the annual Finance Act. In addition, the UK has a National insurance contribution based on income. Although effectively another form of income tax, credits for payments of this applied to the individual's record which, in turn, will impact on entitlement to welfare and (the level of) state pension payments. Rates are levied on the self employed, the employed, and their respective employers. The United Kingdom also imposes a corporation tax, charged on the profits and chargeable gains of companies. The main rate is 30%, which is levied on taxable income above GBP 1.5 million, but it will be reduced to 28% in April 2008. Income of £300,000 or less is taxed at 20%. Marginal reliefs exist between the £300,000 and £1,500,000 bands.[14] Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        Taxation in the United Kingdom may involve payments to at least two different levels of government: local government and central government (HM Revenue & Customs). ... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        UK Income Tax and National Insurance (2005–2006) UK Income Tax and National Insurance as a % of Salary (2005–2006) National Insurance (NI) is a system of taxes and related social security benefits in the... Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        Corporation tax is a tax levied in the United Kingdom on the profits made by companies and associations that are resident for tax purposes, and on the profits of permanent establishments of non-UK resident... This article or section does not cite any references or sources. ... In finance, a capital gain is profit that results from the appreciation of a capital asset over its purchase price. ... The term company may refer to a separate legal entity, as in English law, or may simply refer to a business, as is the common use in the United States. ...


United States

The United States imposes an income tax on individuals, corporations, trusts, and certain estates. This tax is imposed on the income event, such as the receipt of wages. Another example of an income event is the realization of a gain on the disposition of property; that is, the appreciation on the value of property is not taxed until that property is sold (i.e., when the gain is "realized"). Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        The federal government of the United States imposes a progressive tax on the taxable income of individuals, corporations, trusts, decedents estates, and certain bankruptcy estates. ...


The U.S. income tax was first proposed during the War of 1812, but was defeated.[4] In July 1861, the Congress passed a 3% tax on all net income above $600 a year (about USD 10,000 today). Income taxes were enacted at various times until 1894, but were not imposed after 1895 after an 1894 tax act was found to be unconstitutional. In response, the 16th Amendment was ratified in 1913.[4] Ratification has been unsuccessfully disputed by some tax protestors claiming, among other things, that slight errors in punctuation in the various instruments ratified by the several states invalidates the ratification. Tax protestors have also made other arguments about the validity of the U.S. income tax, without success (see Tax protester arguments). This article is about the U.S.–U.K. war. ... Amendment XVI in the National Archives Amendment XVI (the Sixteenth Amendment) of the United States Constitution was ratified on February 3, 1913. ... A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ... A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ... Tax protester arguments are a number of theories that deny that a person has a legal obligation to pay a tax for which the government has determined that person is liable. ...


The 2007 individual federal income tax rates are between 10% and 35%, depending on income and family status. People with relatively low incomes may pay no income tax, or may receive earned income tax credits (tax benefits); however, this does not include income based payroll taxes that fund Social Security and Medicare. The Center on Budget and Policy Priorities states that three-fourths of taxpayers pay more in payroll taxes than they do in income taxes.[15] IRS data indicate that the wealthiest 5% of taxpayers (ranked by AGI) paid roughly 60% of all income taxes; the bottom 50% of taxpayers account for just 3% of income taxes paid.[16]
For other uses, see FICA (disambiguation). ... Social Security, in the United States, currently refers to the Federal Old-Age, Survivors, and Disability Insurance (OASDI) program. ... President Johnson signing the Medicare amendment. ...


U.S. state

Income tax may also be levied by individual U.S. states in addition to the federal income tax. Some states also allow individual cities to impose an additional income tax. Most state and local taxes are deductible expenses for federal tax purposes. Not all states levy an income tax (see State income tax) States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State income tax is an income tax in the United States that is levied by each... State tax levels indicate both the tax burden and the services a state can afford to provide residents. ... Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas  US Government Portal      A U.S. state is any one of the fifty subnational entities of... States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series        State income tax is an income tax in the United States that is levied by each...


Critique of income tax

Critics of income tax systems have argued that they can be extremely complex, requiring detailed record-keeping, lengthy instructions, and complicated schedules, worksheets, and forms. Critics further claim that income tax systems can penalize work, discourage saving and investment, and hinder the competitiveness of business.[17] Income taxes are not border-adjustable; meaning the tax component embedded into products via taxes imposed on companies cannot be removed when exported to a foreign country (see Effect of taxes and subsidies on price). Taxation systems such as a national sales tax or value added tax remove the tax component when goods are exported and apply the tax component on imports.[18] The principles of an income tax are also argued by critics. Frank Chodorov wrote "... you come up with the fact that it gives the government a prior lien on all the property produced by its subjects." The government "unashamedly proclaims the doctrine of collectivized wealth. ... That which it does not take is a concession."[4] // This article does not cite any references or sources. ... Invest redirects here. ... Taxes and subsidies have the effect of shifting the quantity and price of goods. ... The FairTax Book, co-authored by Neal Boortz and John Linder, was published on August 2, 2005, as a tool to increase public support for the FairTax Plan. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Value added tax (VAT), or goods and services tax (GST), is... Frank Chodorov (1887-1966) was a U.S. thinker and member of the Old Right, a group of libertarian ideologists who were minarchist, anti-war, anti-imperialist, and (later) anti-New Dealers. ...


Countries with no personal income tax

Flag of Andorra Andorra
Flag of Anguilla Anguilla
Flag of the Bahamas Bahamas
Flag of Bahrain Bahrain
Flag of Bermuda Bermuda
Flag of Brunei Brunei
Flag of the British Virgin Islands British Virgin Islands
Image File history File links Emblem-contradict. ... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        An income tax is a tax levied on the financial income... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        Comparison of tax rates around the world is a difficult and... // These are countries, as well as minor jurisdictions with the autonomous power to tax, that have adopted tax systems that are commonly described in the media and the professional economics literature as a flat tax. ... Image File history File links Flag_of_Andorra. ... Image File history File links Flag_of_Anguilla. ... Image File history File links Flag_of_the_Bahamas. ... Image File history File links Flag_of_Bahrain. ... Image File history File links Flag_of_Bermuda. ... Image File history File links Flag_of_Brunei. ... Image File history File links Flag_of_the_British_Virgin_Islands. ...

Flag of Burundi Burundi
Flag of Cayman Islands Cayman Islands
Flag of Kuwait Kuwait
Flag of Monaco Monaco
Flag of Oman Oman
Flag of Qatar Qatar
Image File history File links Flag_of_Burundi. ... Image File history File links Flag_of_the_Cayman_Islands. ... Image File history File links Flag_of_Kuwait. ... Image File history File links Flag_of_Monaco. ... Image File history File links Flag_of_Oman. ... Image File history File links Flag_of_Qatar. ...

Flag of Saudi Arabia Saudi Arabia
Flag of Saint Kitts and Nevis Saint Kitts and Nevis
Flag of Somalia Somalia
Flag of the United Arab Emirates United Arab Emirates
Flag of Vanuatu Vanuatu
Image File history File links Flag_of_Saudi_Arabia. ... Image File history File links Flag_of_Saint_Kitts_and_Nevis. ... Image File history File links Flag_of_Somalia. ... Image File history File links Flag_of_the_United_Arab_Emirates. ... Image File history File links Flag_of_Vanuatu. ...

See also

Dividend imputation in the Australian tax system allows companies to attach franking credits to dividends paid. ... Double taxation is a situation in which two or more taxes may need to be paid for the same asset, financial transaction and/or income and arises due to overlap between different countries tax laws and jurisdictions. ... The phrase fair tax is used by some economists as a synonym for a progressive tax (as opposed to an unfair or regressive tax). ... A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ... Land value taxation (LVT), or site value taxation, is the policy of raising state revenues by charging each landholder a portion of the value of a site or parcel of land that would exist even if that site had no improvements. ... A lifetime income tax is an income tax that would tax a person based on their cumulative lifetime income, rather than their yearly income as is currently done throughout the world. ... The Scottish Executive plans to bring forward legislation to replace the council tax with a local income tax (LIT), as part of the funding for Scottish local authorities. ... In economics, a negative income tax (abbreviated NIT) is a method of tax reform that has been discussed among economists but never fully implemented. ... PAYE (or pay-as-you-earn) is a payroll deduction system for collecting income tax in the United Kingdom. ... Pay-as-you-go is a system for businesses and individuals to pay installments of their expected tax liability on their business and investment income for the current income year. ... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A progressive tax is a tax imposed so that the effective... Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank   Money supply Fiscal policy Spending   Deficit   Debt Trade policy Tariff   Trade agreement Finance Financial market Financial market participants Corporate   Personal Public   Banking   Regulation        A regressive tax is a tax imposed so that the tax... UK Income Tax and National Insurance (2005–2006) UK Income Tax and National Insurance as a % of Salary (2005–2006) Income tax forms the bulk of revenues collected by the government. ... A sales tax is a consumption tax charged at the point of purchase for certain goods and services. ... Social security primarily refers to social welfare service concerned with social protection, or protection against socially recognized conditions, including poverty, old age, disability, unemployment and others. ... “Taxes” redirects here. ... A tax resister resists or refuses payment of a tax because of opposition to the institution collecting the tax, or to some of that institution’s policies. ... Look up Tax return in Wiktionary, the free dictionary For tax returns in the United States see Tax return (United States); for tax returns in Canada see Tax return (Canada). ... Tax Freedom Day is the first day of the year in which a nation as a whole has theoretically earned enough income to fund its annual tax burden. ... A tax haven is a place where certain taxes are levied at a low rate or not at all. ...

Notes

Find more information on Income tax by searching Wikipedia's sister projects
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  1. ^ Adam Smith, An Inquiry into the Nature And Causes of the Wealth of Nations (1776). Book Five: Of the Revenue of the Sovereign or Commonwealth. CHAPTER II: Of the Sources of the General or Public Revenue of the Society. ARTICLE I: Taxes upon the Rent of House. [1]
  2. ^ Marx, Karl (1848-02-21). Section II. Proletarians and Communists. Communist Manifesto. Retrieved on 2007-01-24.
  3. ^ A tax to beat Napoleon. HM Revenue & Customs. Retrieved on 2007-01-24.
  4. ^ a b c d Young, Adam (2004-09-07). The Origin of the Income Tax. Ludwig von Mises Institute. Retrieved on 2007-01-24.
  5. ^ OECD Tax Database. Organisation for Economic Co-operation and Development. Retrieved on 2007-01-30.
  6. ^ What are the income tax rates in Canada for 2006?. Canada Revenue Agency (2007-07-06). Retrieved on 2007-01-24.
  7. ^ The Hong Kong Ordinances. Bilingual Laws Information System. Retrieved on 2007-01-24.
  8. ^ a b Income-Tax. Taxmann Publications. Retrieved on 2007-01-24.
  9. ^ Taxes in Japan. Retrieved on 2007-09-05.
  10. ^ Taxes in Poland. Retrieved on 2007-07-30.
  11. ^ a b Individual Income Tax. Inland Revenue Authority of Singapore. Retrieved on 2007-01-24.
  12. ^ Corporate Tax. Inland Revenue Authority of Singapore. Retrieved on 2007-01-24.
  13. ^ Rates and Allowances - Income Tax. HM Revenue & Customs. Retrieved on 2007-01-24.
  14. ^ ?.
  15. ^ Kamin, David; Shapiro, Isaac (2004-09-13). Studies Shed New Light on Effects of Administration's Tax Cuts. Center on Budget and Policy Priorities. Retrieved on 2006-07-23.
  16. ^ IRS Statistics of Income Division. Tables 5 and 6, Individual Income Tax Rates and Tax Shares. Internal Revenue Service.
  17. ^ America Needs a Better Tax System. The President’s Advisory Panel on Federal Tax Reform (2005-04-13). Retrieved on 2007-01-28.
  18. ^ Linbeck, Leo (2006-06-22). Testimony Before the Subcommittee on Select Revenue Measures. House Committee on Ways and Means. Retrieved on 2006-08-11.

Wikipedia does not have an article with this exact name. ... Image File history File links Wikibooks-logo. ... Image File history File links Wikiquote-logo. ... Image File history File links Wikisource-logo. ... Image File history File links Commons-logo. ... Image File history File links WikiNews-Logo. ... Image File history File links Wikiversity-logo-Snorky. ... Malayalam editon of the Manifesto The Communist Manifesto, also known as The Manifesto of the Communist Party, first published on February 21, 1848 by Karl Marx and Friedrich Engels, is one of the worlds most historically influential political tracts. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2004 (MMIV) was a leap year starting on Thursday of the Gregorian calendar. ... is the 250th day of the year (251st in leap years) in the Gregorian calendar. ... Ludwig von Mises Institute for Austrian Economics, Auburn, Alabama The Ludwig von Mises Institute (LvMI), based in Auburn, Alabama, is a libertarian academic organisation engaged in research and scholarship in the fields of economics, philosophy and political economy. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 30th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 187th day of the year (188th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 248th day of the year (249th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 211th day of the year (212th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 24th day of the year in the Gregorian calendar. ... Year 2004 (MMIV) was a leap year starting on Thursday of the Gregorian calendar. ... is the 256th day of the year (257th in leap years) in the Gregorian calendar. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... is the 204th day of the year (205th in leap years) in the Gregorian calendar. ... Year 2005 (MMV) was a common year starting on Saturday (link displays full calendar) of the Gregorian calendar. ... is the 103rd day of the year (104th in leap years) in the Gregorian calendar. ... Year 2007 (MMVII) is the current year, a common year starting on Monday of the Gregorian calendar and the AD/CE era in the 21st century. ... is the 28th day of the year in the Gregorian calendar. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... is the 173rd day of the year (174th in leap years) in the Gregorian calendar. ... Year 2006 (MMVI) was a common year starting on Sunday of the Gregorian calendar. ... is the 223rd day of the year (224th in leap years) in the Gregorian calendar. ...

External links

  • Tax Policy Analysis, OECD Tax Database - Organisation for Economic Co-operation and Development (OECD)

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