flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base...

have a flat statutory rate. The statutory tax rate is expressed as a percentage and will always be higher than the effective tax rate. An average tax rate...

income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often...

corporate tax rate in the United States of America is a flat 21% following the passage of the Tax Cuts and Jobs Act of 2017. State and local taxes and rules...

is considered tax-free. Also, non-residents have no tax on capital gains. The Corporate tax rate is 10%. The personal tax rate is flat at 10%. There is...

sales tax or a value-added tax. However, a consumption tax can also be structured as a form of direct, personal taxation, such as the Hall–Rabushka flat tax...

(6%). Sweden has a flat tax at every level of government, however, because the national tax has a much higher exemption, the combined tax rate by all levels...

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...

The Hall–Rabushka flat tax is a flat tax proposal on consumption designed by American economists Robert Hall and Alvin Rabushka at the Hoover Institution...

proportional taxes. Flat taxes are defined as levying a fixed (“flat”) fraction of taxable income. A flat tax is a tax with a single rate on the taxable amount...

but has been proposed at other times. Flat tax, an income tax where everyone pays the same tax rate. Gift tax, a tax on gifts given (generally paid by the...

government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of...

A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. "Regressive" describes a distribution...

Abgeltungsteuer (German, from Abgeltung "settlement", "discharge" + Steuer "tax") is a flat tax on private income from capital. It is used in Germany, Austria, and...

Economies. Proposals FairTax Flat tax Hall-Rabushka flat tax Land value tax 9–9–9 Plan Automated Payment Transaction tax Kepner Income Tax Related concepts Excess...

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...

income tax at a graduated rate, and some at a flat rate on all taxable income. Individuals are eligible for a reduced rate of federal income tax on capital...

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...

prohibiting a regressive tax, although flat rate taxes (as instituted in several cantons) are held to be constitutional by tax law scholars. Moreover,...

Spanish municipalities also charge local hotel tax of a few euros flat fee. In Greece the hotel tax, charged from 2018, ranges from 0.50 euros to 4 euros...

known as corporate tax and is commonly levied at a flat rate. Individual income is often taxed at progressive rates where the tax rate applied to each...

single tax, but, rejecting the claim that land has certain economic properties which make it uniquely suitable for taxation, they instead proposed a flat tax...

taxes and value added tax. On the local level, property taxes as well as various fees are collected. All income earned in Bulgaria is taxed on a flat...

alphabetically, with total tax revenue as a percentage of gross domestic product (GDP) for the listed countries. The tax percentage for each country...

an income tax, corporate taxes and value added tax. On local level property taxes as well as various fees are collected. There are 6 flat tax rates in...

taxes. Ever since the income tax was introduced in Denmark via a fundamental tax reform in 1903, it has been a fundamental pillar in the Danish tax system...

collected taxes on imports ("tariffs"), whiskey, and (for a while) on glass windows. States and localities collected poll taxes on voters and property taxes on...

Security component is a flat tax for wage levels under the Social Security Wage Base (see "Regular" employees above). Because no tax is owed on wages above...

Fair Tax was a proposed amendment to the Illinois state constitution that would have effectively changed the state income tax system from a flat tax to...

individuals and corporations pay a tax on the net total of all their capital gains. The tax rate depends on both the investor's tax bracket and the amount of time...