Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the...

are graduated. State taxes are generally treated as a deductible expense for federal tax computation, although the 2017 tax law imposed a $10,000 limit...

Public Law (United States) 115–97 (text) (PDF), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and...

rate for tax years beginning after December 31, 2017. Corporate income tax is based on net taxable income as defined under federal or state law. Generally...

comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls...

government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues...

International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property...

Indian tax law involves several different taxes levied by different governments. Income Tax is levied by the Central Government under the Income Tax Act...

governments impose an income tax. They are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total...

sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from...

that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should...

the tax authority requests be reported and the actual amount reported. In contrast, tax avoidance is the legal use of tax laws to reduce one's tax burden...

impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, use taxes, environmental taxes, payroll taxes, duties or tariffs...

income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income)...

the states (excise taxes), and districts and municipalities may enact their own tax laws. Notwithstanding the division of tax law jurisdiction, in practice...

great impact on the economy. A draft amendment to the individual income tax law is submitted to the third session of the 13th National People's Congress...

which determines which kinds of taxes can be levied and which rates can be applied. Taxation in France covers all taxes, duties, fees, contributions and...

is applied to an individual's or corporation's income is determined by tax laws of the country and can be influenced by many factors such as income level...

property tax (whose rate is expressed as a percentage or per mille, also called millage) is an ad valorem tax on the value of a property. The tax is levied...

firms, give advice to governments on writing tax law, and also corporations seeking to avoid those laws. This conflict of interest came to a head in 2015...

determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the...

A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar...

candidates to release tax returns to be allowed on the primary election ballot, and New York State passed a law allowing the release of state tax returns to congressional...

property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples...

A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...

A tax advisor or tax consultant is a person with advanced training and knowledge of tax law. The services of a tax advisor are usually retained in order...

society. Public law comprises constitutional law, administrative law, tax law and criminal law, as well as all procedural law. Laws concerning relationships...

Houston Business and Tax Law Journal (business law, tax law; founded in 2001), the Houston Journal of Health Law and Policy (health care law), the Houston Journal...

simplify income tax laws. On 22 November 2017, the government formed a task force to draft a new direct tax law to replace the existing Income Tax Act, which...

A wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of assets or an entity's net worth. This includes the total value...