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Do not fill this in! {{Sidebar with collapsible lists |name = Taxation | pretitle = Part of a series on |title = [[Tax]]ation |above = An aspect of [[fiscal policy]] |image = [[File:10 Percent Legacy and Succession Duty Impressed Duty Stamp.svg|100px]] |expanded = {{lc:{{{expanded|}}}}} | listtitlestyle = background-color: #efefef; | liststyle = background-color: #ffffff; |bodyclass = hlist |list1name = policies |list1title = [[Tax policy|Policies]] |list1 = * [[Government revenue]] * [[Property tax equalization]] * [[Tax revenue]] * [[Non-tax revenue]] * [[Tax law]] * [[Tax bracket]] ** [[Flat tax]] * [[Income tax threshold|Tax threshold]] * [[Tax exemption|Exemption]] * [[Tax credit|Credit]] * [[Tax deduction|Deduction]] * [[Tax shift]] * [[Tax cut]] * [[Tax holiday]] * [[Tax amnesty]] * [[Tax advantage]] * [[Tax incentive]] * [[Tax reform]] * [[Tax harmonization]] * [[Tax competition]] * [[Tax withholding]] * [[Double taxation]] * [[No taxation without representation|Representation]] * [[Taxpayer groups|Unions]] * [[Medical savings account]] |list2name = economics |list2title = [[Tax#Economic effects|Economics]] |list2 = {{Sidebar |navbar=off | bodystyle={{subinfobox bodystyle}} | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic; | contentclass = hlist | heading1 = General Theory | content1style = padding-left:0.5em;padding-right:0.5em; | content1 = * [[Effect of taxes and subsidies on price|Price effect]] * [[Excess burden of taxation|Excess burden]] * [[Tax incidence]] * [[Laffer curve]] * [[Optimal tax]] * [[Theories of taxation|Theories]] * [[Optimal capital income taxation]] | heading2 = Distribution of Tax | content2style = padding-top:0.15em; | content2 = * [[Tax rate]] * [[Flat tax|Flat]] * [[Progressive tax|Progressive]] * [[Regressive tax|Regressive]] * [[Proportional tax|Proportional]] }} |list3name = collection |list3title = [[Tax collection|Collection]] |list3 = * [[Revenue service]] * [[Revenue stamp]] * [[Tax assessment]] * [[Taxable income]] * [[Tax lien]] * [[Tax refund]] * [[Tax shield]] * [[Tax residence]] * [[Tax preparation]] * [[Tax investigation]] * [[Tax shelter]] * [[Tax collector]] * [[Privatized tax collection|Private tax collection]] * [[Farm (revenue leasing)|Tax farming]] |list4name = noncompliance |list4title = [[Tax noncompliance|Noncompliance]] |list4 = {{Sidebar |navbar=off | bodystyle={{subinfobox bodystyle}} | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic; | contentclass = hlist | heading1 = General | content1style = padding-left:0.5em;padding-right:0.5em; | content1 = * [[Tax avoidance]] ** [[Repatriation tax avoidance]] * [[Tax evasion]] * [[Tax resistance]] * [[Tax shelter]] * [[Debtors' prison]] * [[Smuggling]] * [[Black market]] * [[Unreported employment]] | heading2 = Corporate | content2style = padding-top:0.15em; | content2 = * [[Tax inversion]] * [[Transfer mispricing]] * [[Base erosion and profit shifting]] (BEPS) * [[Double Irish arrangement|Double Irish]] * [[Dutch Sandwich]] * [[Double Irish arrangement#Replacement by single malt|Single Malt]] * [[Double Irish arrangement#Backstop of capital allowances|CAIA]] | heading3 = Locations | content3style = padding-top:0.15em; | content3 = * [[Tax haven]]s * [[Corporate haven]]s * [[Offshore financial centre]]s (OFCs) * [[Offshore magic circle]] * [[Conduit and sink OFCs]] * [[Financial centre]]s * [[Financial Secrecy Index]] | heading4 = Major examples | content4style = padding-top:0.15em; | content4 = * [[Ireland as a tax haven]] ** ''[[Apple's EU tax dispute|Ireland v. Commission]]'' ** [[Leprechaun economics]] * [[2008 Liechtenstein tax affair|Liechtenstein tax affair]] * [[LuxLeaks|Luxembourg Leaks]] * [[Offshore Leaks]] * [[Paradise Papers]] * [[Panama Papers]] * [[Swiss Leaks]] * [[United States as a tax haven]] * [[Panama as a tax haven]] }} |list5name = distribution |list5title = Distribution |list5 = |list6name = types |list6title = [[List of taxes|Types]] |list6 = * [[Direct tax|Direct]] * [[Indirect tax|Indirect]] * [[Per unit tax|Per unit]] * [[Ad valorem tax|Ad valorem]] * [[Aviation taxation and subsidies|Aviation]] ** [[Airport improvement fee|Airport improvement]] ** [[Landing fee|Landing]] ** [[Solidarity tax on airplane tickets|Solidarity]] * [[Capital gains tax|Capital gains]] ** [[Expatriation tax|Expatriation]] * [[Consumption tax|Consumption]] ** [[Departure tax|Departure]] ** [[Hotel tax|Hotel]] ** [[Sales tax|Sales]] ** [[Stamp duty|Stamp]] ** [[Television licence|Television]] ** [[Tourist tax|Tourist]] ** [[Value-added tax|Value-added]] * [[Dividend tax|Dividend]] * [[Environmental tax]] ** [[Carbon tax|Carbon]] ** [[Eco-tariff]] ** [[Landfill tax|Landfill]] ** [[Natural resources consumption tax|Natural resources consumption]] ** [[Severance tax|Severance]] ** [[Steering tax|Steering]] ** [[Stumpage]] * [[Excise]] ** [[Alcohol law|Alcohol]] ** [[Cigarette taxes in the United States|Cigarette]] ** [[Fat tax|Fat]] ** [[Meat tax|Meat]] ** [[Sin tax|Sin]] ** [[Sugary drink tax|Sugary drink]] ** [[Tobacco smoking|Tobacco]] * [[Consolidated Fund|General]] * [[Georgism|Georgist]] * [[Gift tax|Gift]] * [[Gross receipts tax|Gross receipts]] * [[Hypothecated tax|Hypothecated]] * [[Income tax|Income]] * [[Inheritance tax|Inheritance (estate)]] * [[Land value tax|Land value]] * [[Luxury tax|Luxury]] * [[Payroll tax|Payroll]] * [[Pigouvian tax|Pigouvian]] * [[Property tax|Property]] * [[Resource rent tax|Resource rent]] * [[Single tax|Single]] * [[Surtax]] * [[Turnover tax|Turnover]] * [[Use tax|Use]] * [[User charge]]/[[User fee|fee]] ** [[Congestion pricing|Congestion]] ** [[Fuel tax|Fuel]] ** [[Road pricing|Road]]/[[GNSS road pricing|GNSS]] ** [[Toll (fee)|Toll]] ** [[Vehicle miles traveled tax|Vehicle miles traveled]] * [[Corporate tax|Corporate profit]] * [[Excess profits tax|Excess profits]] * [[Windfall tax|Windfall]] * [[Negative income tax|Negative (income)]] * [[Wealth tax|Wealth]] |list7name = international |list7title = [[International taxation|International]] |list7 = * [[Financial transaction tax]] * [[Currency transaction tax]] * [[Common Consolidated Corporate Tax Base|{{wrap|European Union Common Consolidated Corporate Tax Base}}]] (CCCTB) * [[Global minimum corporate tax rate]] * [[Tobin tax]] * [[Spahn tax]] * [[Tax equalization]] * [[Tax treaty]] * [[Exchange of Information]] * [[Permanent establishment]] * [[Transfer pricing]] * [[European Union financial transaction tax|European Union FTT]] * [[Rule against foreign revenue enforcement|Foreign revenue rule]] |list8name = trade |list8title = [[Trade]] |list8 = * [[Customs|Custom]] * [[Duty (economics)|Duty]] * [[Tariff]] ** [[Import]] ** [[Export]] * [[Trade war|Tariff war]] * [[Free trade]] * [[Free-trade zone]] * [[Trade agreement]] * [[ATA Carnet]] |list9name = research |list9title = Research |list9 = {{Sidebar |navbar=off | bodystyle={{subinfobox bodystyle}} | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic; | contentclass = hlist | heading1 = Academic | content1style = padding-left:0.5em;padding-right:0.5em; | content1 = * [[Mihir A. Desai]] * [[Dhammika Dharmapala]] * [[James R. Hines Jr.]] * [[Ronen Palan]] * [[Joel Slemrod]] * [[Gabriel Zucman]] | heading2 = Advocacy groups | content2style = padding-top:0.15em; | content2 = * [[Institute on Taxation and Economic Policy]] (ITEP) * [[Oxfam]] (UK) * [[Tax Foundation]] (US) * [[Tax Justice Network]] (TJN) * [[Tax Policy Center]] (US) }} |list10name = religious |list10title = [[Religion|Religious]] |list10 = * [[Church tax]] * [[Eight per thousand]] * [[Teind]] * [[Tithe]] * [[Fiscus Judaicus]] * [[Leibzoll]] * [[Temple tax]] * [[Tolerance tax]] * [[Jizya]] * [[Kharaj]] * [[Khums]] * [[Nisab]] * [[Zakat]] |list11name = countries |list11title = [[:Category:Taxation by country|By country]] |list11 = {{Sidebar |navbar=off | bodystyle={{subinfobox bodystyle}} | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic; | contentclass = hlist | heading1 = All Countries | content1style = padding-left:0.5em;padding-right:0.5em; | content1 = * [[List of countries by tax rates]] * [[List of countries by tax revenue to GDP ratio|Tax revenue to GDP ratio]] * [[Tax rates in Europe]] | heading2 = Individual Countries | content2style = padding-top:0.15em; | content2 = * [[Taxation in Albania|Albania]] * [[Taxation in Algeria|Algeria]] * [[Taxation in Argentina|Argentina]] * [[Taxation in Armenia|Armenia]] * [[Taxation in Australia|Australia]] * [[Taxation in Azerbaijan|Azerbaijan]] * [[Taxation in Bangladesh|Bangladesh]] * [[Taxation in Bhutan|Bhutan]] * [[Taxation in Brazil|Brazil]] * [[Taxation in Bulgaria|Bulgaria]] * [[Taxation in the British Virgin Islands|BVI]] * [[Taxation in Canada|Canada]] * [[Taxation in China|China]] * [[Taxation in Colombia|Colombia]] * [[Taxation in Croatia|Croatia]] * [[Taxation in Denmark|Denmark]] * [[Taxation in Finland|Finland]] * [[Taxation in France|France]] * [[Taxation in Germany|Germany]] * [[Taxation in Greece|Greece]] * [[Taxation in Hong Kong|Hong Kong]] * [[Taxation in Iceland|Iceland]] * [[Taxation in India|India]] * [[Taxation in Indonesia|Indonesia]] * [[Taxation in Iran|Iran]] * [[Taxation in the Republic of Ireland|Ireland]] * [[Taxation in Israel|Israel]] * [[Taxation in Italy|Italy]] * [[Taxation in Japan|Japan]] * [[Taxation in Kazakhstan|Kazakhstan]] * [[Taxation in Lithuania|Lithuania]] * [[Taxation in Malta|Malta]] * [[Taxation in Morocco|Morocco]] * [[Taxation in Namibia|Namibia]] * [[Taxation in the Netherlands|Netherlands]] * [[Taxation in New Zealand|New Zealand]] * [[Taxation in Norway|Norway]] * [[Taxation in Pakistan|Pakistan]] * [[Taxation in the State of Palestine|Palestine]] * [[Taxation in Peru|Peru]] * [[Taxation in the Philippines|Philippines]] * [[Taxation in Poland|Poland]] * [[Taxation in Portugal|Portugal]] * [[Taxation in Russia|Russia]] * [[Taxation in South Africa|South Africa]] * [[Taxation in Sri Lanka|Sri Lanka]] * [[Taxation in Sweden|Sweden]] * [[Taxation in Switzerland|Switzerland]] * [[Taxation in Taiwan|Taiwan]] * [[Taxation in Tanzania|Tanzania]] * [[Taxation in the United Arab Emirates|United Arab Emirates]] * [[Taxation in the United Kingdom|United Kingdom]] * [[Taxation in the United States|United States]] * [[Taxation in Uruguay|Uruguay]] }} | belowstyle = background-color: #efefef; | below = * {{portal-inline|size=tiny|Business}} * {{portal-inline|size=tiny|Money}} }}<noinclude> {{Collapsible lists option|listnames=Policies, Economics, Collection, Noncompliance, Distribution, Types, International, Trade, Religious, Countries}} [[Category:Finance sidebar templates]] [[Category:Politics and government sidebar templates]] </noinclude> Summary: Please note that all contributions to Christianpedia may be edited, altered, or removed by other contributors. 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