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The Pennsylvania Department of Revenue (DOR) is an agency of the U.S. state of Pennsylvania. The department is responsible for collecting all Pennsylvania taxes, including all corporate taxes and taxes on inheritance, personal income, sales and use, realty transfer, motor fuel, and all other state taxes. [1]
The tax is calculated by a series of factors and coefficients, depending on the type of aircraft, weight of aeroplane (MTOW or Maximum Take-Off Weight), airport and timing of the flight. The tax is added up by the total number of flights per aircraft and reaches a higher level after a certain threshold. [39]
The effect of this type of tax can be illustrated on a standard supply and demand diagram. Without a tax, the equilibrium price will be at Pe and the equilibrium quantity will be at Qe. After a tax is imposed, the price consumers pay will shift to Pc and the price producers receive will shift to Pp. The consumers' price will be equal to the ...
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As the name "Treasury" suggests, the department's paramount responsibility is safeguarding and managing the state's financial assets, but Pennsylvania's constitution and statutes place additional specific responsibilities on the office. [citation needed] Taxes and other sources of revenue collected by the state are deposited with the Treasury.
Forty-three states impose a tax on the income of individuals, sometimes referred to as personal income tax. State income tax rates vary widely from state to state. States imposing an income tax on individuals tax all taxable income (as defined in the state) of residents. Such residents are allowed a credit for taxes paid to other states.
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The announcement comes days after the IRS told recipients of tax rebates to hold off on filing their returns until the agency could determine if they were subject to federal taxes.