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  2. List of taxes - Wikipedia

    en.wikipedia.org/wiki/List_of_taxes

    Value added tax is a tax on manufacturing that taxes the difference between the cost of raw materials and the cost of the final product. FairTax is a proposal to replace every tax in a particular country with a single retail sales tax. To avoid having the tax being regressive, the tax system would also provide a rebate to every citizen subject ...

  3. Tax - Wikipedia

    en.wikipedia.org/wiki/Tax

    The change from progressive local taxation based on property values to a single-rate form of taxation regardless of ability to pay (the Community Charge, but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the 'Poll Tax Riots'.

  4. Value-added tax - Wikipedia

    en.wikipedia.org/wiki/Value-added_tax

    A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared with, a sales tax .

  5. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    A value-added tax (VAT), or goods and services tax (GST), is a tax on exchanges. It is levied on the added value that results from each exchange. It differs from a sales tax because a sales tax is levied on the total value of the exchange. For this reason, a VAT is neutral with respect to the number of passages that there are between the ...

  6. Theories of taxation - Wikipedia

    en.wikipedia.org/wiki/Theories_of_taxation

    Several theories of taxation exist in public economics. Governments at all levels (national, regional and local) need to raise revenue from a variety of sources to finance public-sector expenditures .

  7. Income tax - Wikipedia

    en.wikipedia.org/wiki/Income_tax

    An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income.

  8. Tax rate - Wikipedia

    en.wikipedia.org/wiki/Tax_rate

    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 an individual's or corporation's income is determined by tax laws of the country and can be influenced by many factors such as income level, type of income, and so on. [1]

  9. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    TAB factor is the value assuming end-year discounting; t is the corporate tax rate applicable to the future amortization of the asset; n is the tax amortization period of the asset in years; k is the discount rate; The corporate tax rate as well as the tax amortization period are defined by country-specific tax legislations.