Land value taxation (i.e. property tax applied only to the unimproved value of land) has a long history in the United States dating back from Physiocrat...

A land value tax (LVT) is a levy on the value of land without regard to buildings, personal property and other improvements upon it. Some economists favor...

the United States.: 14  German industrialist Wilhelm von Siemens proposed the concept of a value-added tax in 1918 to replace the German turnover tax...

local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on...

The United States has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property...

Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as...

gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal...

The United States federal government and most state governments impose an income tax. They are determined by applying a tax rate, which may increase as...

Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state...

In the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred...

valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed at the time...

inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s. The United States imposed...

called in modern times Geoism, and known historically as the single tax movement, is an economic ideology holding that people should own the value that...

single tax is a system of taxation based mainly or exclusively on one tax, typically chosen for its special properties, often being a tax on land value. Pierre...

appraisal of the monetary value of each property, and tax is assessed in proportion to that value. The four broad types of property taxes are land, improvements...

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

Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are...

severance taxes ^ As of July 1, 2012 State taxes: Sales taxes in the United States State income tax Federal: Income tax in the United States Federal tax revenue...

do not collect the tax, but EU member states are each required to adopt in national legislation a value added tax that complies with the EU VAT code. Different...

from taxes that change economic incentives. Such taxes include the land value tax, where the tax is on a good in completely inelastic supply. By taxing the...

Geolibertarianism Georgism Land value tax (in the 1920s better known as the "single tax") Tax reform Tax shift Third party (United States) Darcy G. Richardson...

Three key types of withholding tax are imposed at various levels in the United States: Wage withholding taxes, Withholding tax on payments to foreign persons...

Taxation of income in the United States has been practiced since colonial times. Some southern states imposed their own taxes on income from property,...

In addition to federal income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose...

In the United States, 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...

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...

The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution...

attract different rates. In many jurisdictions such as the United States and the European Union, commercial aviation fuel is tax free. Other fuels such...

Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California...

Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax...