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  2. Gross-up clause - Wikipedia

    en.wikipedia.org/wiki/Gross-up_clause

    The formula for calculating the total amount of a grossed-up payment is (the amount of the payment) divided by (1 minus the tax rate). Thus, a $10,000 payment to a recipient who has a 35% tax rate would be ($10,000) / (1–35%) = (10,000/.65) = $15,384.62.

  3. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%.

  4. Sales taxes in Canada - Wikipedia

    en.wikipedia.org/wiki/Sales_taxes_in_Canada

    GST + QST: 9.975 [11] 14.975 [12] Books are taxed at 5.0% (considered essential goods for QST but not for GST). There is an additional tax on tourist lodgings such as hotels which is usually 3.5%. This tax does not apply in Nunavik. [13] [14] Saskatchewan: GST + PST 6: 11 The 6% rate is effective for goods and services effective March 23, 2017 ...

  5. List of sovereign states by tax revenue to GDP ratio - Wikipedia

    en.wikipedia.org/wiki/List_of_sovereign_states...

    According to World Bank, "GDP at purchaser's prices is the sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. It is calculated without making deductions for depreciation of fabricated assets or for depletion and degradation of natural resources.

  6. Goods and services tax (Canada) - Wikipedia

    en.wikipedia.org/wiki/Goods_and_services_tax...

    The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST). Introduced at an original rate of 7%, the GST rate has been lowered twice and currently sits at rate of 5%, since January 1, 2008. The GST raised 11.7% of total federal government revenue in 2017–2018. [2]

  7. Canadian content value - Wikipedia

    en.wikipedia.org/wiki/Canadian_content_value

    This is calculated as the total selling price of the product minus any customs duties; excise taxes; GST, HST and all provincial sales taxes; and any costs associated with ineligible business activities, such as the value of goods imported into Canada.

  8. Fuel taxes in Australia - Wikipedia

    en.wikipedia.org/wiki/Fuel_taxes_in_Australia

    In 2001, the Howard government adjusted the excise rates because of the introduction of the GST and stopped the automatic indexation of the fuel excise tax. [8] The second phase of the Australian Fuel Tax Credits Scheme came into effect on 1 July 2008. Under these changes, all off-road business use of fuel became eligible for subsidies.

  9. Sales taxes in the United States - Wikipedia

    en.wikipedia.org/wiki/Sales_taxes_in_the_United...

    The average effective sales tax for different income groups of the combined 50 States (2007). The effective tax shown is calculated using a microsimulation model based on the 1990 Public Use Microdata Sample of census records and statistical data from the Internal Revenue Service for undisclosed years.