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