A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption...

national income tax (所得税) and a residential tax (住民税) based upon one's area of residence. There are consumption taxes and excise taxes at the national...

A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each...

lawmaker if he had been unable to pass the consumption tax increase. Noda received praise for passing the consumption tax hike despite intense opposition, but...

amortized.[clarification needed] The measure of the income tax base equal to the sum of consumption and change in net worth was first advocated by German legal...

labour or capital taxes. A luxury tax applied to goods and services for conspicuous consumption is a type of progressive sales tax that at least partially...

these taxes are an excise duty, indirect tax, unit tax, user fee, commodity tax, consumption tax, luxury tax, sumptuary tax, and sin tax. Excise taxes may...

excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale...

An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods...

and Medicare taxes), gift taxes, and estate taxes, replacing them with a single consumption tax on retail sales. The proposed Fair Tax Act (H.R. 25/S...

sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened...

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

broad categories: Income tax Payroll tax Property tax Consumption tax Tariff (taxes on international trade) Capitation, a fixed tax charged per person Fees...

The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional...

consumption tax to 8% in 2014 and 10% in 2015 in order to balance the national budget; this tax hike was expected to further discourage consumption....

impacts. Ecotaxes are examples of Pigouvian taxes, which are taxes on goods whose production or consumption creates external costs or externalities. An...

neither land value nor land value tax will affect production behavior (Hooper 2008). A sales tax is a consumption tax charged at the point of purchase...

the tax may be considered regressive. To measure the effect, the income elasticity of the good being taxed as well as the income effect on consumption must...

flat tax system is usually discussed in the context of an income tax, where progressivity is common, but it may also apply to taxes on consumption, property...

government's efforts to raise Japan's consumption tax from 5% to 10%. It had previously called for the consumption tax to be raised even higher, to 15%. After...

Sales tax in Alberta consists only of a federal consumption tax, the Goods and Services Tax (GST). Alberta is the only province in Canada without a provincial...

the tax and have to encourage "sinful" behavior in order to maintain the revenue stream. Alcohol tax Consumption tax Ecotax Fat tax Land value tax Meat...

income or consumption changes), where the marginal tax rate is equal to the average tax rate. It can be applied to individual taxes or to a tax system as...

of taxes in Portugal covers the types of taxes in Portugal. They are: Taxes on consumption, Taxes on assets, Taxes on income, Excise taxes and Taxes on...

The Niue Consumption Tax (NCT) is a value-added tax or consumption tax for goods and services consumed in Niue. It is modeled on the New Zealand Goods...

the increase of the consumption tax as of 2017, and supports a temporary consumption tax cut as of 2020, along with higher taxes on corporations and wealthy...

their tax burden) and Pigouvian taxes, where the market consumption of a good is inefficient, and a tax brings consumption closer to the efficient level...

and use tax audit. Without proper documentation, a seller may be held liable for tax not collected from a buyer. Consumption tax Excise tax Goods and...

Temporary cuts to reduction rate (a 2% consumption tax discount on consumption tax, such as groceries) on consumption tax rate from 8% down to 3%, to counter...

Ireland in 2017 came from Personal Income taxes (40% of Exchequer Tax Revenues, or ETR), and Consumption taxes, being VAT (27% of ETR) and Excise and Customs...