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...

impose wealth taxes, inheritance taxes, estate taxes, gift taxes, property taxes, sales taxes, use taxes, environmental taxes, payroll taxes, duties and/or...

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...

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...

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

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...

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...

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...

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...

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...

architecture Hometown tax Hypothecated tax Microeconomic reform New public management Participatory budgeting Religious Freedom Peace Tax Fund Act Tax reform Voluntary...

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...

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...

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...

Federal Funding Accountability and Transparency Act of 2006 Lobbying Hypothecated tax Local and personal Acts of Parliament (United Kingdom) Sahadi, Jeanne...

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...

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....

controversy, reportedly costing more than £7.26 million of the broadcaster's hypothecated tax revenue, and with many pundits commenting that the new designs are...

Apple's EU tax dispute refers to an investigation by the European Commission into tax arrangements between Apple and Ireland, which allowed the company...

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...

A sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened...

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

A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...

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

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...

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...

are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should not...

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

paper from the House of Commons Library described the licence fee as a hypothecated tax (i.e. one raised for a particular defined purpose). The TV Licence...

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...