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...

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...

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...

(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...

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...

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...

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...

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...

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

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...

Tax amnesty allows taxpayers to voluntarily disclose and pay tax owing in exchange for avoiding tax evasion penalties. It is a limited-time opportunity...

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...

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...

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...

A value-added tax (VAT or goods and services tax (GST)), is a tax that is levied on the price of a product or service at each stage of production, distribution...

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

tax in July 2009, which it called a "privilege tax", and later repealed in April 2014. The tax was unique in several respects. First, it was a flat-rate...

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...

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...

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...

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...

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...

tax Excess burden of taxation Hall-Rabushka flat tax Land value tax Optimum tariff Pigovian tax Progressive tax Proportional tax Single tax Taxable income...

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...

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...

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...

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

advocated a flat tax on lands based on the original unimproved value of the latters in their natural state, the "land value tax". George believed this tax was...

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...