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Credits[ edit ] Nearly all systems permit residents a credit for income taxes paid to other jurisdictions of the same sort. Thus, a credit is allowed at the national level for income taxes paid to other countries.
Many income tax systems permit other credits of various sorts, and such credits are often unique to the jurisdiction.
Alternative taxes[ edit ] Some jurisdictions, particularly the United States and many of its states and Switzerland , impose the higher of regular income tax or an alternative tax. Switzerland and U.
Nearly all jurisdictions require those paying employees or nonresidents to withhold income tax from such payments. The amount to be withheld is a fixed percentage where the tax itself is at a fixed rate. Alternatively, the amount to be withheld may be determined by the tax administration of the country or by the payer using formulas provided by the tax administration.
Payees are generally required to provide to the payer or the government the information needed to make the determinations. Withholding for employees is often referred to as "pay as you earn" PAYE or "pay as you go. Calculation of the tax to be withheld may be done by the government or by employers based on withholding allowances or formulas. Nearly all systems require those whose proper tax is not fully settled through withholding to self-assess tax and make payments prior to or with final determination of the tax.
Self-assessment means the taxpayer must make a computation of tax and submit it to the government.
Some countries provide a pre-computed estimate to taxpayers, which the taxpayer can correct as necessary. The proportion of people who pay their income taxes in full, on time, and voluntarily that is, without being fined or ordered to pay more by the government is called the voluntary compliance rate.
These include Canada , Germany , Switzerland, and the United States , where provinces, cantons, or states impose separate taxes. In a few countries, cities also impose income taxes. The system may be integrated as in Germany with taxes collected at the federal level.
In Quebec and the United States, federal and state systems are independently administered and have differences in determination of taxable income. See also: Payroll tax Retirement oriented taxes, such as Social Security or national insurance , also are a type of income tax, though not generally referred to as such.
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In Quebec and the United States, federal and state systems are independently administered and have differences in determination of taxable income.
Retirement oriented taxes, such as Social Security or national insurance , also are a type of income tax, though not generally referred to as such. In the US, these taxes generally are imposed at a fixed rate on wages or self-employment earnings up to a maximum amount per year.
The tax may be imposed on the employer, the employee, or both, at the same or different rates. Some jurisdictions also impose a tax collected from employers, to fund unemployment insurance, health care, or similar government outlays. Multiple conflicting theories have been proposed regarding the economic impact of income taxes. Some studies have suggested that an income tax doesn't have much effect on the numbers of hours worked.
Tax avoidance strategies and loopholes tend to emerge within income tax codes. They get created when taxpayers find legal methods to avoid paying taxes. Lawmakers then attempt to close the loopholes with additional legislation. That leads to a vicious cycle of ever more complex avoidance strategies and legislation.
The higher costs to labour and capital imposed by income tax causes deadweight loss in an economy, being the loss of economic activity from people deciding not to invest capital or use time productively because of the burden that tax would impose on those activities. There is also a loss from individuals and professional advisors devoting time to tax-avoiding behaviour instead of economically-productive activities.
Income taxes are used in most countries around the world. The tax systems vary greatly and can be progressive , proportional , or regressive , depending on the type of tax. Comparison of tax rates around the world is a difficult and somewhat subjective enterprise. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.
Of course, services provided by governments in return for taxation also vary, making comparisons all the more difficult. Countries that tax income generally use one of two systems: In the territorial system, only local income — income from a source inside the country — is taxed. In the residential system, residents of the country are taxed on their worldwide local and foreign income, while nonresidents are taxed only on their local income.
In addition, a very small number of countries, notably the United States , also tax their nonresident citizens on worldwide income. Countries with a residential system of taxation usually allow deductions or credits for the tax that residents already pay to other countries on their foreign income. Many countries also sign tax treaties with each other to eliminate or reduce double taxation.
Countries do not necessarily use the same system of taxation for individuals and corporations. For example, France uses a residential system for individuals but a territorial system for corporations,  while Singapore does the opposite,  and Brunei taxes corporate but not personal income.
Public disclosure of personal income tax filings occurs in Finland , Norway and Sweden as of the lates and early s.
From Wikipedia, the free encyclopedia. Taxation An aspect of fiscal policy Policies. Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. By country. Main article: History of taxation in the United States. See also: Payroll tax. This section needs expansion. You can help by adding to it. August Main articles: Tax rates around the world and International taxation. No income tax on individuals. Retrieved on Income tax in common law jurisdictions: Retrieved January 27, Archived from the original on July 24, Retrieved Bank Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches.
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