The starting rate of income tax, known as the 10p rate (also referred to as 10p tax band), was a special rate of personal income taxation in the United...

corporation tax purposes, the Schedular system was repealed and superseded by the Corporation Tax Acts of 2009 and 2010. The highest rate of income tax peaked...

localities impose a tax on the income of corporations. State income tax is imposed at a fixed or graduated rate on taxable income of individuals, corporations...

types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance...

schedules was not taxed. (Later a sixth schedule, schedule F – tax on UK dividend income – was added.) Although the maximum tax rate under Addington's...

establishments in the UK. Until 1 April 1965, companies were taxed at the same income tax rates as individual taxpayers, with an additional profits tax levied on...

The tax rate on capital gains may depend on the sellers income. For example, in the UK the CGT is currently (tax year 2021–22) 10% for incomes under...

progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses...

value added tax (VAT) was introduced in 1973, replacing Purchase Tax, and is the third-largest source of government revenue, after income tax and National...

Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada....

of the curve is a function of taxable income elasticity—i.e., taxable income changes in response to changes in the rate of taxation. As popularized by...

brackets, each with its own tax rate. Mathematically, apart from discretization (whole euros both for income and for tax), the tax is a continuous, convex...

Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral...

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...

A pay-as-you-earn tax (PAYE), or pay-as-you-go (PAYG) in Australia, is a withholding of taxes on income payments to employees. Amounts withheld are treated...

receipts tax Henry George Income tax Land value tax Missing Trader Fraud (Carousel VAT Fraud) Progressive tax Single tax X tax General: List of tax rates around...

tax rate, while $100 tax on a $500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of...

income taxes since World War II. On individuals, income tax is levied at progressive rates, and at one of two rates for corporations. The income of partnerships...

tax is composed of several items: national income tax on personal income (Croatian: porez na dohodak), which is applied incrementally with rates of 0%...

role of government intervention. Policies to influence income distribution include: Progressive Taxation: Taxing higher incomes at higher rates to redistribute...

The Tax Reform Act of 1954 created a separate rate for dividends, which was lower than the individual income tax rate. 1981: The Economic Recovery Tax Act...

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 of a...

and increase the disposable income of taxpayers. Tax cuts usually refer to reductions in the percentage of tax paid on income, goods and services. As they...

incomes taxation reduces people's motivation to earn an income, taxation of wheat reduces wheat production, and so on. However, taxing the value of unimproved...

flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries...

which has influenced tax policies. Today, income tax and Value-Added Tax (VAT) are the primary sources of tax revenue. These taxes reflect Germany's commitment...

minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally agreed...

A tax deduction or benefit is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax...

greater industry concentration, lower unionization rates, lower effective tax rates on higher incomes, and technology changes that reward higher educational...

reduce income inequality by making it harder for individuals to accumulate large amounts of wealth. Many critics of wealth taxes claim that wealth taxes can...