from a consolidated fund. Hypothecated taxes have a long history. One of the first examples of earmarking was ship money, the tax paid by English seaports...

gives a creditor a preferential right to have claims paid out of the hypothecated property as last recourse when the debtor is in default. In the hypothec...

full or in part by the licence fees. Licence fees are effectively a hypothecated tax to fund public broadcasting. Radio broadcasters in the early 20th century...

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

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...

for transportation. Fuel tax receipts are often dedicated or hypothecated to transportation projects, in which case the fuel tax can be considered a user...

license tax on television and radio receivers. Additionally, a 2% TRT tax was added to the electricity bills until January 2022. As these are hypothecated taxes...

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...

tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax....

for the consolidated fund but can also be a hypothecated levy used to address the impacts of tourism. The tax can be used to mitigate the increased demand...

amount of the tax was dependent on the size of the home and, as a hypothecated tax for public television, was similar in principle to the television licence...

A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference...

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...

In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. The tax rate that is applied to...

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)...

multiple taxes with passage of time and imposed new ones. A few of these taxes include inheritance tax, interest tax, gift tax, wealth tax, etc. Wealth Tax Act...

Tax evasion is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails the deliberate...

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...

taxation is taxation paid into the consolidated fund (as opposed to hypothecated taxes earmarked for specific purposes), and general spending is paid out...

introduced that specifically applied to motor vehicles; initially it was hypothecated (ring-fenced or earmarked) for road construction and paid directly into...

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...

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...

Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the...

A church tax is a tax collected by the state from members of some religious denominations to provide financial support of churches, such as the salaries...

A financial transaction tax (FTT) is a levy on a specific type of financial transaction for a particular purpose. The tax has been most commonly associated...

taxes levied. These are : Provincial sales taxes or PST (French: Taxes de vente provinciale - TVP), levied by the provinces. Goods and services tax or...

A child tax credit (CTC) is a tax credit for parents with dependent children given by various countries. The credit is often linked to the number of dependent...

In economics, a duty is a target-specific form of tax levied by a state or other political entity. It is often associated with customs, in which context...

An ad 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...

A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state...