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Income tax - Wikipedia

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					<h1 id="section_0">Income tax</h1>
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<p>An <b>income tax</b> is a tax imposed on individuals or entities (<a href="/wiki/Taxpayers" class="mw-redirect" title="Taxpayers">taxpayers</a>) that varies with respective income or profits (<a href="/wiki/Taxable_income" title="Taxable income">taxable income</a>). Income tax generally is computed as the product of a <a href="/wiki/Tax_rate" title="Tax rate">tax rate</a> times taxable income. Taxation rates may vary by type or characteristics of the taxpayer.
</p><p>The tax rate may increase as taxable income increases (referred to as graduated or progressive rates). The tax imposed on companies is usually known as <a href="/wiki/Corporate_tax" title="Corporate tax">corporate tax</a> and is levied at a flat rate. However, individuals are taxed at various rates according to the band in which they fall. Further, the partnership firms are also taxed at flat rate. Most jurisdictions exempt locally organized <a href="/wiki/Charities" class="mw-redirect" title="Charities">charitable organizations</a> from tax. <a href="/wiki/Capital_gain" title="Capital gain">Capital gains</a> may be taxed at different rates than other income. Credits of various sorts may be allowed that reduce tax. Some jurisdictions impose the higher of an income tax or a tax on an alternative base or measure of income.
</p><p>Taxable income of taxpayers resident in the jurisdiction is generally total income less income producing expenses and other deductions. Generally, only net gain from sale of property, including goods held for sale, is included in income. Income of a corporation's shareholders usually includes <a href="/wiki/Dividend" title="Dividend">distributions of profits</a> from the corporation. Deductions typically include all income producing or business expenses including an allowance for recovery of costs of business assets. Many jurisdictions allow notional deductions for individuals, and may allow deduction of some personal expenses. Most jurisdictions either do not tax income earned outside the jurisdiction or allow a credit for taxes paid to other jurisdictions on such income. Nonresidents are taxed only on certain types of income from sources within the jurisdictions, with few exceptions.
</p><p>Most jurisdictions require self-assessment of the tax and require payers of some types of income to withhold tax from those payments. Advance payments of tax by taxpayers may be required. Taxpayers not timely paying tax owed are generally subject to significant penalties, which may include jail for individuals or revocation of an entity's legal existence.
</p>
<div id="toc" class="toc" role="navigation" aria-labelledby="mw-toc-heading"><input type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none"><div class="toctitle" lang="en" dir="ltr"><h2 id="mw-toc-heading">Contents</h2><span class="toctogglespan"><label class="toctogglelabel" for="toctogglecheckbox"></label></span></div>
<ul><li class="toclevel-1 tocsection-1"><a href="#History"><span class="tocnumber">1</span> <span class="toctext">History</span></a>
<ul><li class="toclevel-2 tocsection-2"><a href="#Early_examples"><span class="tocnumber">1.1</span> <span class="toctext">Early examples</span></a></li>
<li class="toclevel-2 tocsection-3"><a href="#Modern_era"><span class="tocnumber">1.2</span> <span class="toctext">Modern era</span></a>
<ul><li class="toclevel-3 tocsection-4"><a href="#United_Kingdom"><span class="tocnumber">1.2.1</span> <span class="toctext">United Kingdom</span></a></li>
<li class="toclevel-3 tocsection-5"><a href="#United_States"><span class="tocnumber">1.2.2</span> <span class="toctext">United States</span></a></li>
</ul></li>
</ul></li>
<li class="toclevel-1 tocsection-6"><a href="#Timeline_of_introduction_of_income_tax_by_country"><span class="tocnumber">2</span> <span class="toctext">Timeline of introduction of income tax by country</span></a></li>
<li class="toclevel-1 tocsection-7"><a href="#Common_principles"><span class="tocnumber">3</span> <span class="toctext">Common principles</span></a>
<ul><li class="toclevel-2 tocsection-8"><a href="#Taxpayers_and_rates"><span class="tocnumber">3.1</span> <span class="toctext">Taxpayers and rates</span></a></li>
<li class="toclevel-2 tocsection-9"><a href="#Residents_and_nonresidents"><span class="tocnumber">3.2</span> <span class="toctext">Residents and nonresidents</span></a></li>
<li class="toclevel-2 tocsection-10"><a href="#Defining_income"><span class="tocnumber">3.3</span> <span class="toctext">Defining income</span></a></li>
<li class="toclevel-2 tocsection-11"><a href="#Deductions_allowed"><span class="tocnumber">3.4</span> <span class="toctext">Deductions allowed</span></a></li>
<li class="toclevel-2 tocsection-12"><a href="#Business_profits"><span class="tocnumber">3.5</span> <span class="toctext">Business profits</span></a></li>
<li class="toclevel-2 tocsection-13"><a href="#Credits"><span class="tocnumber">3.6</span> <span class="toctext">Credits</span></a></li>
<li class="toclevel-2 tocsection-14"><a href="#Alternative_taxes"><span class="tocnumber">3.7</span> <span class="toctext">Alternative taxes</span></a></li>
<li class="toclevel-2 tocsection-15"><a href="#Administration"><span class="tocnumber">3.8</span> <span class="toctext">Administration</span></a></li>
<li class="toclevel-2 tocsection-16"><a href="#State,_provincial,_and_local"><span class="tocnumber">3.9</span> <span class="toctext">State, provincial, and local</span></a></li>
<li class="toclevel-2 tocsection-17"><a href="#Wage-based_taxes"><span class="tocnumber">3.10</span> <span class="toctext">Wage-based taxes</span></a></li>
</ul></li>
<li class="toclevel-1 tocsection-18"><a href="#Economic_and_policy_aspects"><span class="tocnumber">4</span> <span class="toctext">Economic and policy aspects</span></a>
<ul><li class="toclevel-2 tocsection-19"><a href="#Criticisms"><span class="tocnumber">4.1</span> <span class="toctext">Criticisms</span></a></li>
</ul></li>
<li class="toclevel-1 tocsection-20"><a href="#Around_the_world"><span class="tocnumber">5</span> <span class="toctext">Around the world</span></a></li>
<li class="toclevel-1 tocsection-21"><a href="#Transparency_and_public_disclosure"><span class="tocnumber">6</span> <span class="toctext">Transparency and public disclosure</span></a></li>
<li class="toclevel-1 tocsection-22"><a href="#See_also"><span class="tocnumber">7</span> <span class="toctext">See also</span></a></li>
<li class="toclevel-1 tocsection-23"><a href="#References"><span class="tocnumber">8</span> <span class="toctext">References</span></a></li>
<li class="toclevel-1 tocsection-24"><a href="#Notes"><span class="tocnumber">9</span> <span class="toctext">Notes</span></a></li>
<li class="toclevel-1 tocsection-25"><a href="#External_links"><span class="tocnumber">10</span> <span class="toctext">External links</span></a></li>
</ul></div>

</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(1)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="History">History</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=1" title="Edit section: History" data-section="1" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-1 collapsible-block" id="mf-section-1">
<p>The concept of taxing income is a modern innovation and presupposes several things: a <a href="/wiki/Money" title="Money">money</a> <a href="/wiki/Economy" title="Economy">economy</a>, reasonably accurate <a href="/wiki/Financial_accountancy" class="mw-redirect" title="Financial accountancy">accounts</a>, a common understanding of receipts, expenses and <a href="/wiki/Profit_(accounting)" title="Profit (accounting)">profits</a>, and an orderly society with reliable records.
</p><p>For most of the history of <a href="/wiki/Civilization" title="Civilization">civilization</a>, these preconditions did not exist, and taxes were based on other factors. Taxes on <a href="/wiki/Wealth" title="Wealth">wealth</a>, social position, and ownership of the <a href="/wiki/Means_of_production" title="Means of production">means of production</a> (typically <a href="/wiki/Real_property" title="Real property">land</a> and <a href="/wiki/Slaves" class="mw-redirect" title="Slaves">slaves</a>) were all common. Practices such as <a href="/wiki/Tithe" title="Tithe">tithing</a>, or an offering of <a href="/wiki/First_fruits" class="mw-redirect" title="First fruits">first fruits</a>, existed from ancient times, and can be regarded as a precursor of the income tax, but they lacked precision and certainly were not based on a concept of net increase.
</p>
<h3 class="in-block"><span class="mw-headline" id="Early_examples">Early examples</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=2" title="Edit section: Early examples" data-section="2" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>The first income tax is generally attributed to Egypt.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1">[1]</a></sup>
In the early days of the <a href="/wiki/Roman_Republic" title="Roman Republic">Roman Republic</a>, public taxes consisted of modest assessments on owned wealth and property. The tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. The more a person had in property, the more tax they paid. Taxes were collected from individuals.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2">[2]</a></sup></p><p>In the year 10 AD, Emperor <a href="/wiki/Wang_Mang" title="Wang Mang">Wang Mang</a> of the <a href="/wiki/Xin_Dynasty" class="mw-redirect" title="Xin Dynasty">Xin Dynasty</a> instituted an unprecedented income tax, at the rate of 10 percent of profits, for professionals and skilled labor. He was overthrown 13 years later in 23 AD and earlier policies were restored during the reestablished <a href="/wiki/Han_Dynasty" class="mw-redirect" title="Han Dynasty">Han Dynasty</a> which followed.
</p><p>One of the first recorded taxes on income was the <a href="/wiki/Saladin_tithe" title="Saladin tithe">Saladin tithe</a> introduced by <a href="/wiki/Henry_II_of_England" title="Henry II of England">Henry II</a> in 1188 to raise money for the <a href="/wiki/Third_Crusade" title="Third Crusade">Third Crusade</a>.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3">[3]</a></sup> The tithe demanded that each <a href="/wiki/Layperson" class="mw-redirect" title="Layperson">layperson</a> in <a href="/wiki/Kingdom_of_England" title="Kingdom of England">England and Wales</a> be taxed one tenth of their personal income and moveable property.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4">[4]</a></sup></p>
<h3 class="in-block"><span class="mw-headline" id="Modern_era">Modern era</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=3" title="Edit section: Modern era" data-section="3" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<h4 class="in-block"><span class="mw-headline" id="United_Kingdom">United Kingdom</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=4" title="Edit section: United Kingdom" data-section="4" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h4>
<div class="thumb tright"><div class="thumbinner" style="width:202px;"><a href="/wiki/File:Pitt%27s_income_tax.jpg" class="image"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/dd/Pitt%27s_income_tax.jpg/200px-Pitt%27s_income_tax.jpg" decoding="async" width="200" height="115" class="thumbimage" data-file-width="547" data-file-height="314"></noscript><span class="lazy-image-placeholder" style="width: 200px;height: 115px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/d/dd/Pitt%27s_income_tax.jpg/200px-Pitt%27s_income_tax.jpg" data-alt="" data-width="200" data-height="115" data-class="thumbimage"> </span></a>  <div class="thumbcaption"><div class="magnify"><a href="/wiki/File:Pitt%27s_income_tax.jpg" class="internal" title="Enlarge"></a></div><a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> introduced a progressive income tax in 1798.</div></div></div>
<p>The inception date of the modern income tax is typically accepted as 1799,<sup id="cite_ref-5" class="reference"><a href="#cite_note-5">[5]</a></sup> at the suggestion of <a href="/wiki/Henry_Beeke" title="Henry Beeke">Henry Beeke</a>, the future <a href="/wiki/Dean_of_Bristol" title="Dean of Bristol">Dean of Bristol</a>.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6">[6]</a></sup>
This income tax was introduced into <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Great Britain</a> by <a href="/wiki/Prime_Minister" class="mw-redirect" title="Prime Minister">Prime Minister</a> <a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> in his budget of December 1798, to pay for weapons and equipment for the <a href="/wiki/French_Revolutionary_War" class="mw-redirect" title="French Revolutionary War">French Revolutionary War</a>. Pitt's new graduated (progressive) income tax began at a levy of 2 <a href="/wiki/Old_pence" class="mw-redirect" title="Old pence">old pence</a> in the <a href="/wiki/Pound_Sterling" class="mw-redirect" title="Pound Sterling">pound</a> (1/120) on incomes over £60 (equivalent to £6,400 in 2019),<sup id="cite_ref-inflation-UK_7-0" class="reference"><a href="#cite_note-inflation-UK-7">[7]</a></sup> and increased up to a maximum of 2 <a href="/wiki/Shilling" title="Shilling">shillings</a> in the pound (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million a year, but actual receipts for 1799 totalled only a little over £6 million.<sup id="cite_ref-first_8-0" class="reference"><a href="#cite_note-first-8">[8]</a></sup></p><p>Pitt's income tax was levied from 1799 to 1802, when it was abolished by <a href="/wiki/Henry_Addington" class="mw-redirect" title="Henry Addington">Henry Addington</a> during the <a href="/wiki/Peace_of_Amiens" class="mw-redirect" title="Peace of Amiens">Peace of Amiens</a>. Addington had taken over as <a href="/wiki/Prime_minister" title="Prime minister">prime minister</a> in 1801, after Pitt's resignation over <a href="/wiki/Catholic_Emancipation" class="mw-redirect" title="Catholic Emancipation">Catholic Emancipation</a>. The income tax was reintroduced by Addington in 1803 when hostilities with France recommenced, but it was again abolished in 1816, one year after the <a href="/wiki/Battle_of_Waterloo" title="Battle of Waterloo">Battle of Waterloo</a>. Opponents of the tax, who thought it should only be used to finance wars, wanted all records of the tax destroyed along with its repeal. Records were publicly burned by the <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a>, but copies were retained in the basement of the tax court.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9">[9]</a></sup></p>
<div class="thumb tleft"><div class="thumbinner" style="width:172px;"><a href="/wiki/File:Punch-_Income_Tax_1907.jpg" class="image"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/c/c0/Punch-_Income_Tax_1907.jpg/170px-Punch-_Income_Tax_1907.jpg" decoding="async" width="170" height="236" class="thumbimage" data-file-width="648" data-file-height="900"></noscript><span class="lazy-image-placeholder" style="width: 170px;height: 236px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/c/c0/Punch-_Income_Tax_1907.jpg/170px-Punch-_Income_Tax_1907.jpg" data-alt="" data-width="170" data-height="236" data-class="thumbimage"> </span></a>  <div class="thumbcaption"><div class="magnify"><a href="/wiki/File:Punch-_Income_Tax_1907.jpg" class="internal" title="Enlarge"></a></div><i><a href="/wiki/Punch_(magazine)" title="Punch (magazine)">Punch</a></i> cartoon (1907); illustrates the unpopularity amongst Punch readers of a proposed 1907 income tax by the Labour Party in the United Kingdom.</div></div></div>
<p>In the <a href="/wiki/United_Kingdom_of_Great_Britain_and_Ireland" title="United Kingdom of Great Britain and Ireland">United Kingdom of Great Britain and Ireland</a>, income tax was reintroduced by <a href="/wiki/Robert_Peel" title="Robert Peel">Sir Robert Peel</a> by the <a href="/wiki/Income_Tax_Act_1842" title="Income Tax Act 1842">Income Tax Act 1842</a>. Peel, as a <a href="/wiki/Conservative_Party_(UK)" title="Conservative Party (UK)">Conservative</a>, had opposed income tax in the 1841 <a href="/wiki/General_election" title="General election">general election</a>, but a growing budget deficit required a new source of funds. The new income tax, based on Addington's model, was imposed on incomes above £150 (equivalent to £14,225 in 2019),<sup id="cite_ref-inflation-UK_7-1" class="reference"><a href="#cite_note-inflation-UK-7">[7]</a></sup>. Although this measure was initially intended to be temporary, it soon became a fixture of the British taxation system.
</p><p>A committee was formed in 1851 under <a href="/wiki/Joseph_Hume" title="Joseph Hume">Joseph Hume</a> to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, <a href="/wiki/William_Gladstone" class="mw-redirect" title="William Gladstone">William Gladstone</a>, <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a> from 1852, kept the progressive income tax, and extended it to cover the costs of the <a href="/wiki/Crimean_War" title="Crimean War">Crimean War</a>. By the 1860s, the progressive tax had become a grudgingly accepted element of the English fiscal system.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10">[10]</a></sup></p>
<h4 class="in-block"><span class="mw-headline" id="United_States">United States</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=5" title="Edit section: United States" data-section="5" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h4>
<div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/History_of_taxation_in_the_United_States" title="History of taxation in the United States">History of taxation in the United States</a></div>
<p>The <a href="/wiki/Union_(American_Civil_War)" title="Union (American Civil War)">US federal government</a> imposed the first personal income tax on <a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">August 5, 1861</a>, to help pay for its war effort in the <a href="/wiki/American_Civil_War" title="American Civil War">American Civil War</a> - (3% of all incomes over US$800) (equivalent to $22,800 in 2019).<sup id="cite_ref-Stat_1861_11-0" class="reference"><a href="#cite_note-Stat_1861-11">[11]</a></sup><sup id="cite_ref-12" class="reference"><a href="#cite_note-12">[12]</a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13">[13]</a></sup> This tax was repealed and replaced by another income tax in 1862.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14">[14]</a></sup><sup id="cite_ref-15" class="reference"><a href="#cite_note-15">[15]</a></sup> It was only in 1894 that the first peacetime income tax was passed through the <a href="/wiki/Wilson-Gorman_tariff" class="mw-redirect" title="Wilson-Gorman tariff">Wilson-Gorman tariff</a>. The rate was 2% on income over $4000 (equivalent to $118,000 in 2019), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16">[16]</a></sup> The US Supreme Court ruled the income tax <a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">unconstitutional</a>, the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment.
</p><p>In 1913, the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a> made the income tax a permanent fixture in the U.S. tax system. In fiscal year 1918, annual internal revenue collections for the first time passed the billion-dollar mark, rising to $5.4 billion by 1920.<sup id="cite_ref-firstUS_17-0" class="reference"><a href="#cite_note-firstUS-17">[17]</a></sup> The amount of income collected via income tax has varied dramatically, from 1% in the early days of US income tax to taxation rates of over 90% during WW2.
</p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(2)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Timeline_of_introduction_of_income_tax_by_country">Timeline of introduction of income tax by country</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=6" title="Edit section: Timeline of introduction of income tax by country" data-section="6" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-2 collapsible-block" id="mf-section-2">
<ul><li><b>1799-1802</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1200" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a></li>
<li><b>1803-16</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1200" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a></li>
<li><b>1840</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/16px-Flag_of_Switzerland.svg.png" decoding="async" width="16" height="16" class="thumbborder" data-file-width="512" data-file-height="512"></noscript><span class="lazy-image-placeholder" style="width: 16px;height: 16px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/16px-Flag_of_Switzerland.svg.png" data-alt="" data-width="16" data-height="16" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/24px-Flag_of_Switzerland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Flag_of_Switzerland.svg/32px-Flag_of_Switzerland.svg.png 2x" data-class="thumbborder"> </span>  </span><a href="/wiki/Switzerland" title="Switzerland">Switzerland</a><sup id="cite_ref-18" class="reference"><a href="#cite_note-18">[18]</a></sup></li>
<li><b>1842</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1200" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/23px-Flag_of_the_United_Kingdom.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/35px-Flag_of_the_United_Kingdom.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/ae/Flag_of_the_United_Kingdom.svg/46px-Flag_of_the_United_Kingdom.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a></li>
<li><b>1860</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/23px-Flag_of_India.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="1350" data-file-height="900"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/23px-Flag_of_India.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/35px-Flag_of_India.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/41/Flag_of_India.svg/45px-Flag_of_India.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/India" title="India">India</a><sup id="cite_ref-19" class="reference"><a href="#cite_note-19">[19]</a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20">[20]</a></sup></li>
<li><b>1861</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1235" data-file-height="650"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_States" title="United States">United States</a></li>
<li><b>1861-72</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1235" data-file-height="650"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_States" title="United States">United States</a></li>
<li><b>1872</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/23px-Flag_of_France.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="900" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/23px-Flag_of_France.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/35px-Flag_of_France.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/c/c3/Flag_of_France.svg/45px-Flag_of_France.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/France" title="France">France</a><sup id="cite_ref-21" class="reference"><a href="#cite_note-21">[21]</a></sup></li>
<li><b>1887</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/23px-Flag_of_Japan.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="900" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/23px-Flag_of_Japan.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/35px-Flag_of_Japan.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9e/Flag_of_Japan.svg/45px-Flag_of_Japan.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Japan" title="Japan">Japan</a><sup id="cite_ref-22" class="reference"><a href="#cite_note-22">[22]</a></sup></li>
<li><b>1891</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/23px-Flag_of_New_Zealand.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1200" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/23px-Flag_of_New_Zealand.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/35px-Flag_of_New_Zealand.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3e/Flag_of_New_Zealand.svg/46px-Flag_of_New_Zealand.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/New_Zealand" title="New Zealand">New Zealand</a><sup id="cite_ref-23" class="reference"><a href="#cite_note-23">[23]</a></sup></li>
<li><b>1894-5</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1235" data-file-height="650"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_States" title="United States">United States</a></li>
<li><b>1900</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/23px-Flag_of_Spain.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="750" data-file-height="500"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/23px-Flag_of_Spain.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/35px-Flag_of_Spain.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/9a/Flag_of_Spain.svg/45px-Flag_of_Spain.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Spain" title="Spain">Spain</a><sup id="cite_ref-24" class="reference"><a href="#cite_note-24">[24]</a></sup></li>
<li><b>1903</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/20px-Flag_of_Denmark.svg.png" decoding="async" width="20" height="15" class="thumbborder" data-file-width="740" data-file-height="560"></noscript><span class="lazy-image-placeholder" style="width: 20px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/20px-Flag_of_Denmark.svg.png" data-alt="" data-width="20" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/31px-Flag_of_Denmark.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9c/Flag_of_Denmark.svg/40px-Flag_of_Denmark.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Denmark" title="Denmark">Denmark</a>,<sup id="cite_ref-25" class="reference"><a href="#cite_note-25">[25]</a></sup> <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/23px-Flag_of_Sweden.svg.png" decoding="async" width="23" height="14" class="thumbborder" data-file-width="1600" data-file-height="1000"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 14px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/23px-Flag_of_Sweden.svg.png" data-alt="" data-width="23" data-height="14" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/35px-Flag_of_Sweden.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4c/Flag_of_Sweden.svg/46px-Flag_of_Sweden.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Sweden" title="Sweden">Sweden</a></li>
<li><b>1908</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/23px-Flag_of_Indonesia.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="450" data-file-height="300"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/23px-Flag_of_Indonesia.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/35px-Flag_of_Indonesia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/Flag_of_Indonesia.svg/45px-Flag_of_Indonesia.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Indonesia" title="Indonesia">Indonesia</a><sup id="cite_ref-26" class="reference"><a href="#cite_note-26">[26]</a></sup></li>
<li><b>1911</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/21px-Flag_of_Norway.svg.png" decoding="async" width="21" height="15" class="thumbborder" data-file-width="1100" data-file-height="800"></noscript><span class="lazy-image-placeholder" style="width: 21px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/21px-Flag_of_Norway.svg.png" data-alt="" data-width="21" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/32px-Flag_of_Norway.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Norway.svg/41px-Flag_of_Norway.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Norway" title="Norway">Norway</a><sup id="cite_ref-27" class="reference"><a href="#cite_note-27">[27]</a></sup></li>
<li><b>1913</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1235" data-file-height="650"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/23px-Flag_of_the_United_States.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/35px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/46px-Flag_of_the_United_States.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/United_States" title="United States">United States</a></li>
<li><b>1916</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/23px-Flag_of_Australia_%28converted%29.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1280" data-file-height="640"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/23px-Flag_of_Australia_%28converted%29.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/35px-Flag_of_Australia_%28converted%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/88/Flag_of_Australia_%28converted%29.svg/46px-Flag_of_Australia_%28converted%29.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Australia" title="Australia">Australia</a>,<sup id="cite_ref-28" class="reference"><a href="#cite_note-28">[28]</a></sup> <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Flag_of_Russian_Empire_%281914-1917%29.svg/23px-Flag_of_Russian_Empire_%281914-1917%29.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="900" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Flag_of_Russian_Empire_%281914-1917%29.svg/23px-Flag_of_Russian_Empire_%281914-1917%29.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Flag_of_Russian_Empire_%281914-1917%29.svg/35px-Flag_of_Russian_Empire_%281914-1917%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d7/Flag_of_Russian_Empire_%281914-1917%29.svg/45px-Flag_of_Russian_Empire_%281914-1917%29.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Russia" title="Russia">Russia</a><sup id="cite_ref-29" class="reference"><a href="#cite_note-29">[29]</a></sup></li>
<li><b>1918</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/23px-Flag_of_Canada_%28Pantone%29.svg.png" decoding="async" width="23" height="12" class="thumbborder" data-file-width="1200" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 12px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/23px-Flag_of_Canada_%28Pantone%29.svg.png" data-alt="" data-width="23" data-height="12" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/35px-Flag_of_Canada_%28Pantone%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d9/Flag_of_Canada_%28Pantone%29.svg/46px-Flag_of_Canada_%28Pantone%29.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Canada" title="Canada">Canada</a></li>
<li><b>1920</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/23px-Flag_of_Finland.svg.png" decoding="async" width="23" height="14" class="thumbborder" data-file-width="1800" data-file-height="1100"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 14px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/23px-Flag_of_Finland.svg.png" data-alt="" data-width="23" data-height="14" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/35px-Flag_of_Finland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bc/Flag_of_Finland.svg/46px-Flag_of_Finland.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Finland" title="Finland">Finland</a>, <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/23px-Flag_of_Poland.svg.png" decoding="async" width="23" height="14" class="thumbborder" data-file-width="1280" data-file-height="800"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 14px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/23px-Flag_of_Poland.svg.png" data-alt="" data-width="23" data-height="14" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/35px-Flag_of_Poland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/1/12/Flag_of_Poland.svg/46px-Flag_of_Poland.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Poland" title="Poland">Poland</a><sup id="cite_ref-30" class="reference"><a href="#cite_note-30">[30]</a></sup></li>
<li><b>1921</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/21px-Flag_of_Iceland.svg.png" decoding="async" width="21" height="15" class="thumbborder" data-file-width="1250" data-file-height="900"></noscript><span class="lazy-image-placeholder" style="width: 21px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/21px-Flag_of_Iceland.svg.png" data-alt="" data-width="21" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/32px-Flag_of_Iceland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/ce/Flag_of_Iceland.svg/42px-Flag_of_Iceland.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Iceland" title="Iceland">Iceland</a></li>
<li><b>1924</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/22px-Flag_of_Brazil.svg.png" decoding="async" width="22" height="15" class="thumbborder" data-file-width="720" data-file-height="504"></noscript><span class="lazy-image-placeholder" style="width: 22px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/22px-Flag_of_Brazil.svg.png" data-alt="" data-width="22" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/33px-Flag_of_Brazil.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/05/Flag_of_Brazil.svg/43px-Flag_of_Brazil.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Brazil" title="Brazil">Brazil</a>,<sup id="cite_ref-31" class="reference"><a href="#cite_note-31">[31]</a></sup> <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/23px-Flag_of_Mexico.svg.png" decoding="async" width="23" height="13" class="thumbborder" data-file-width="980" data-file-height="560"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 13px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/23px-Flag_of_Mexico.svg.png" data-alt="" data-width="23" data-height="13" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/35px-Flag_of_Mexico.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fc/Flag_of_Mexico.svg/46px-Flag_of_Mexico.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Mexico" title="Mexico">Mexico</a><sup id="cite_ref-32" class="reference"><a href="#cite_note-32">[32]</a></sup></li>
<li><b>1932</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/22px-Flag_of_Bolivia.svg.png" decoding="async" width="22" height="15" class="thumbborder" data-file-width="1100" data-file-height="750"></noscript><span class="lazy-image-placeholder" style="width: 22px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/22px-Flag_of_Bolivia.svg.png" data-alt="" data-width="22" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/34px-Flag_of_Bolivia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Bolivia.svg/44px-Flag_of_Bolivia.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Bolivia" title="Bolivia">Bolivia</a>,<sup id="cite_ref-33" class="reference"><a href="#cite_note-33">[33]</a></sup> <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/23px-Flag_of_Argentina.svg.png" decoding="async" width="23" height="14" class="thumbborder" data-file-width="800" data-file-height="500"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 14px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/23px-Flag_of_Argentina.svg.png" data-alt="" data-width="23" data-height="14" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/35px-Flag_of_Argentina.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/1a/Flag_of_Argentina.svg/46px-Flag_of_Argentina.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Argentina" title="Argentina">Argentina</a><sup id="cite_ref-34" class="reference"><a href="#cite_note-34">[34]</a></sup></li>
<li><b>1934</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/23px-Flag_of_Peru.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="900" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/23px-Flag_of_Peru.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/35px-Flag_of_Peru.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cf/Flag_of_Peru.svg/45px-Flag_of_Peru.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Peru" title="Peru">Peru</a><sup id="cite_ref-35" class="reference"><a href="#cite_note-35">[35]</a></sup></li>
<li><b>1937</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/23px-Flag_of_the_People%27s_Republic_of_China.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="900" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/23px-Flag_of_the_People%27s_Republic_of_China.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/35px-Flag_of_the_People%27s_Republic_of_China.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/45px-Flag_of_the_People%27s_Republic_of_China.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/China" title="China">China</a><sup id="cite_ref-36" class="reference"><a href="#cite_note-36">[36]</a></sup></li>
<li><b>1942</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/23px-Flag_of_Venezuela.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="900" data-file-height="600"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/23px-Flag_of_Venezuela.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/35px-Flag_of_Venezuela.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/06/Flag_of_Venezuela.svg/45px-Flag_of_Venezuela.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Venezuela" title="Venezuela">Venezuela</a><sup id="cite_ref-37" class="reference"><a href="#cite_note-37">[37]</a></sup></li>
<li><b>2007</b>: <span class="flagicon"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/23px-Flag_of_Uruguay.svg.png" decoding="async" width="23" height="15" class="thumbborder" data-file-width="945" data-file-height="630"></noscript><span class="lazy-image-placeholder" style="width: 23px;height: 15px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/23px-Flag_of_Uruguay.svg.png" data-alt="" data-width="23" data-height="15" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/35px-Flag_of_Uruguay.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fe/Flag_of_Uruguay.svg/45px-Flag_of_Uruguay.svg.png 2x" data-class="thumbborder"> </span> </span><a href="/wiki/Uruguay" title="Uruguay">Uruguay</a><sup id="cite_ref-38" class="reference"><a href="#cite_note-38">[38]</a></sup></li></ul></section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(3)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Common_principles">Common principles</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=7" title="Edit section: Common principles" data-section="7" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-3 collapsible-block" id="mf-section-3">
<p>While tax rules vary widely, there are certain basic principles common to most income tax systems. Tax systems in Canada, China, <a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a>, <a href="/wiki/Income_tax_in_Singapore" title="Income tax in Singapore">Singapore</a>, the United Kingdom, and the United States, among others, follow most of the principles outlined below. Some tax systems, such as <a href="/wiki/Income_tax_in_India" title="Income tax in India">India</a>, may have significant differences from the principles outlined below. Most references below are examples; see specific articles by jurisdiction (<i>e.g.</i>, <a href="/wiki/Income_tax_in_Australia" title="Income tax in Australia">Income tax in Australia</a>).
</p>
<h3 class="in-block"><span class="mw-headline" id="Taxpayers_and_rates">Taxpayers and rates</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=8" title="Edit section: Taxpayers and rates" data-section="8" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Individuals are often taxed at different rates than corporations. Individuals include only human beings. Tax systems in countries other than <a href="/wiki/Corporate_tax_in_the_United_States#Entity_classification" title="Corporate tax in the United States">the USA</a> treat an entity as a corporation only if it is legally organized as a corporation. Estates and trusts are usually subject to special tax provisions. Other taxable entities are generally treated as partnerships. In the US, many kinds of entities may elect to be treated as a corporation or a partnership. Partners of partnerships are treated as having income, deductions, and credits equal to their shares of such partnership items.
</p><p>Separate taxes are assessed against each taxpayer meeting certain minimum criteria. Many systems allow married individuals to request <a href="/wiki/Income_tax_in_the_United_States#Federal_income_tax_rates" title="Income tax in the United States">joint assessment</a>. Many systems allow <a href="/wiki/Combined_reporting" class="mw-redirect" title="Combined reporting">controlled groups</a> of locally organized corporations to be jointly assessed.
</p><p>Tax rates vary widely. Some systems impose <a href="/wiki/Progressive_tax" title="Progressive tax">higher rates on higher amounts of income</a>. Example: Elbonia taxes income below E.10,000 at 20% and other income at 30%. Joe has E.15,000 of income. His tax is E.3,500. Tax rates schedules may vary for individuals based on marital status.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39">[39]</a></sup></p>
<h3 class="in-block"><span class="mw-headline" id="Residents_and_nonresidents">Residents and nonresidents</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=9" title="Edit section: Residents and nonresidents" data-section="9" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Residents are generally taxed differently from nonresidents. Few jurisdictions tax nonresidents other than on specific types of income earned within the jurisdiction. See, <i>e.g.</i>, the discussion of taxation by <a href="/wiki/Income_tax_in_the_United_States#International_aspects" title="Income tax in the United States">the United States of foreign persons</a>. Residents, however, are generally subject to income tax on all worldwide income.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40">[notes 1]</a></sup> A very few countries (notably <a href="/wiki/Income_tax_in_Singapore" title="Income tax in Singapore">Singapore</a> and Hong Kong) tax residents only on income earned in or remitted to the country.
</p><p>Residence is often defined for individuals as presence in the country for more than 183 days. Most countries base residence of entities on either place of organization or place of management and control. The <a href="/wiki/Income_tax_in_the_United_Kingdom#Overview" class="mw-redirect" title="Income tax in the United Kingdom">United Kingdom</a> has three levels of residence.
</p>
<h3 class="in-block"><span class="mw-headline" id="Defining_income">Defining income</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=10" title="Edit section: Defining income" data-section="10" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Most systems define income subject to tax broadly for residents, but tax nonresidents only on specific types of income. What is included in income for individuals may differ from what is included for entities. The timing of recognizing income may differ by type of taxpayer or type of income.
</p><p>Income generally includes most types of receipts that enrich the taxpayer, including compensation for services, gain from sale of goods or other property, interest, dividends, rents, royalties, annuities, pensions, and all manner of other items.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41">[40]</a></sup> Many systems exclude from income part or all of <a href="/wiki/Pension" title="Pension">superannuation</a> or other national retirement plan payments. Most tax systems exclude from income health care benefits provided by employers or under national insurance systems.
</p>
<h3 class="in-block"><span class="mw-headline" id="Deductions_allowed">Deductions allowed</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=11" title="Edit section: Deductions allowed" data-section="11" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Nearly all income tax systems permit residents to reduce gross income by business and some other types of deductions.  By contrast, nonresidents are generally subject to income tax on the gross amount of income of most types plus the net business income earned within the jurisdiction.
</p><p>Expenses incurred in a trading, business, rental, or other income producing activity are generally deductible, though there may be limitations on some types of expenses or activities. Business expenses include all manner of costs for the benefit of the activity. An allowance (as a capital allowance or depreciation deduction) is nearly always allowed for recovery of costs of assets used in the activity. Rules on capital allowances vary widely, and often permit recovery of costs more quickly than ratably over the life of the asset.
</p><p>Most systems allow individuals some sort of <a href="/wiki/Tax_exemption#Specific_monetary_exemptions" title="Tax exemption">notional deductions</a> or an amount subject to zero tax. In addition, many systems allow deduction of some types of personal expenses, such as home mortgage interest or medical expenses.
</p>
<h3 class="in-block"><span class="mw-headline" id="Business_profits">Business profits</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=12" title="Edit section: Business profits" data-section="12" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Only net income from business activities, whether conducted by individuals or entities is taxable, with few exceptions. Many countries require business enterprises to prepare financial statements<sup id="cite_ref-42" class="reference"><a href="#cite_note-42">[41]</a></sup> which must be audited. Tax systems in those countries often define taxable income as income per those financial statements with few, if any, adjustments. A few jurisdictions compute net income as a fixed percentage of gross revenues for some types of businesses, particularly branches of nonresidents.
</p>
<h3 class="in-block"><span class="mw-headline" id="Credits">Credits</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=13" title="Edit section: Credits" data-section="13" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Nearly all systems permit residents a <a href="/wiki/Foreign_tax_credit" title="Foreign tax credit">credit</a> 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.
</p>
<h3 class="in-block"><span class="mw-headline" id="Alternative_taxes">Alternative taxes</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=14" title="Edit section: Alternative taxes" data-section="14" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Some jurisdictions, particularly the <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">United States</a> and many of its <a href="/wiki/State_income_tax" title="State income tax">states</a> and <a href="/wiki/Taxation_in_Switzerland#Corporate_taxation" title="Taxation in Switzerland">Switzerland</a>, impose the higher of regular income tax or an alternative tax. Switzerland and U.S. states generally impose such tax only on corporations and base it on capital or a similar measure.
</p>
<h3 class="in-block"><span class="mw-headline" id="Administration">Administration</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=15" title="Edit section: Administration" data-section="15" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Income tax is generally collected in one of two ways: through <a href="/wiki/Withholding_tax" title="Withholding tax">withholding</a> of tax at source and/or through payments directly by taxpayers. 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" (<a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">PAYE</a>) or "pay as you go."
</p><p>Income taxes of workers are often collected by employers under a <a href="/wiki/Withholding_tax" title="Withholding tax">withholding</a> or <a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">pay-as-you-earn tax</a> system. Such collections are not necessarily final amounts of tax, as the worker may be required to aggregate wage income with other income and/or deductions to determine actual tax. Calculation of the tax to be withheld may be done by the government or by employers based on withholding allowances or formulas.
</p><p>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.
</p><p>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 <a href="/w/index.php?title=Voluntary_compliance_rate&action=edit&redlink=1" class="new" title="Voluntary compliance rate (page does not exist)">voluntary compliance rate</a>.<sup id="cite_ref-:0_43-0" class="reference"><a href="#cite_note-:0-43">[42]</a></sup>  The voluntary compliance rate is higher in the US than in countries like Germany or Italy.<sup id="cite_ref-:0_43-1" class="reference"><a href="#cite_note-:0-43">[42]</a></sup>  In countries with a sizeable <a href="/wiki/Black_market" title="Black market">black market</a>, the voluntary compliance rate is very low and may be impossible to properly calculate.<sup id="cite_ref-:0_43-2" class="reference"><a href="#cite_note-:0-43">[42]</a></sup></p>
<h3 class="in-block"><span id="State.2C_provincial.2C_and_local"></span><span class="mw-headline" id="State,_provincial,_and_local">State, provincial, and local</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=16" title="Edit section: State, provincial, and local" data-section="16" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p>Income taxes are separately imposed by sub-national jurisdictions in several countries with federal systems. These include <a href="/wiki/Income_tax_in_Canada#Provincial_and_territorial_personal_income_taxes" class="mw-redirect" title="Income tax in Canada">Canada</a>, <a href="/wiki/Taxation_in_Germany#Trade_tax" title="Taxation in Germany">Germany</a>, Switzerland, and the <a href="/wiki/State_income_tax" title="State income tax">United States</a>, 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 <a href="/wiki/Income_tax_in_Canada#Personal_income_taxes" class="mw-redirect" title="Income tax in Canada">Quebec</a> and the United States, federal and state systems are independently administered and have differences in determination of taxable income.
</p>
<h3 class="in-block"><span class="mw-headline" id="Wage-based_taxes">Wage-based taxes</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=17" title="Edit section: Wage-based taxes" data-section="17" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Payroll_tax" title="Payroll tax">Payroll tax</a></div>
<p>Retirement oriented taxes, such as <a href="/wiki/Social_security" title="Social security">Social Security</a> or <a href="/wiki/National_insurance" class="mw-redirect" title="National insurance">national insurance</a>, 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.
</p><p>Some jurisdictions also impose a tax collected from employers, to fund unemployment insurance, health care, or similar government outlays.
</p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(4)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Economic_and_policy_aspects">Economic and policy aspects</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=18" title="Edit section: Economic and policy aspects" data-section="18" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-4 collapsible-block" id="mf-section-4">
<div class="thumb tright"><div class="thumbinner" style="width:222px;"><a href="/wiki/File:GDP_per_capita_PPP_vs_PIT_2016.svg" class="image"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/220px-GDP_per_capita_PPP_vs_PIT_2016.svg.png" decoding="async" width="220" height="124" class="thumbimage" data-file-width="1513" data-file-height="850"></noscript><span class="lazy-image-placeholder" style="width: 220px;height: 124px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/220px-GDP_per_capita_PPP_vs_PIT_2016.svg.png" data-alt="" data-width="220" data-height="124" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/330px-GDP_per_capita_PPP_vs_PIT_2016.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/9f/GDP_per_capita_PPP_vs_PIT_2016.svg/440px-GDP_per_capita_PPP_vs_PIT_2016.svg.png 2x" data-class="thumbimage"> </span></a>  <div class="thumbcaption"><div class="magnify"><a href="/wiki/File:GDP_per_capita_PPP_vs_PIT_2016.svg" class="internal" title="Enlarge"></a></div><a href="/wiki/Public_finance" title="Public finance">General government</a> revenue, in % of GDP, from personal income taxes. For this data, the <a href="/wiki/Variance" title="Variance">variance</a> of GDP per capita with purchasing power parity (PPP) is explained in 27 % by tax revenue</div></div></div>
<div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax#Economic_effects" title="Tax">Tax § Economic effects</a></div>
<table class="box-Expand_section plainlinks metadata ambox mbox-small-left ambox-content" role="presentation"><tbody><tr><td class="mbox-text"><div class="mbox-text-span">This section <b>needs expansion</b>. <small>You can help by <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Income_tax&action=edit&section=">adding to it</a>.</small>  <small class="date-container"><i>(<span class="date">August 2013</span>)</i></small></div></td></tr></tbody></table><p>Multiple conflicting theories have been proposed regarding the economic impact of income taxes.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44">[43]</a></sup> Income taxes are widely viewed as a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> (the incidence of tax increases as income increases).
</p><p>Some studies have suggested that an income tax doesn't have much effect on the numbers of hours worked.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45">[44]</a></sup></p>
<h3 class="in-block"><span class="mw-headline" id="Criticisms">Criticisms</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=19" title="Edit section: Criticisms" data-section="19" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h3>
<p><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> strategies and loopholes tend to emerge within income tax codes. They get created when taxpayers find legal methods to avoid paying taxes. <a href="/wiki/Lawmakers" class="mw-redirect" title="Lawmakers">Lawmakers</a> then attempt to close the loopholes with additional legislation. That leads to a <a href="/wiki/Vicious_cycle" class="mw-redirect" title="Vicious cycle">vicious cycle</a> of ever more complex avoidance strategies and legislation.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46">[45]</a></sup> The vicious cycle tends to benefit large corporations and wealthy individuals that can afford the professional fees that come with ever more sophisticated tax planning,<sup id="cite_ref-47" class="reference"><a href="#cite_note-47">[46]</a></sup> thus challenging the notion that even a marginal income tax system can be properly called progressive.
</p><p>The higher costs to labour and capital imposed by income tax causes <a href="/wiki/Deadweight_loss" title="Deadweight loss">deadweight loss</a> 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.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48">[47]</a></sup></p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(5)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Around_the_world">Around the world</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=20" title="Edit section: Around the world" data-section="20" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-5 collapsible-block" id="mf-section-5">
<div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Tax_rates_around_the_world" class="mw-redirect" title="Tax rates around the world">Tax rates around the world</a> and <a href="/wiki/International_taxation" title="International taxation">International taxation</a></div>
<div class="thumb tright"><div class="thumbinner" style="width:402px;"><a href="/wiki/File:Individual_Taxation_Systems.svg" class="image"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/400px-Individual_Taxation_Systems.svg.png" decoding="async" width="400" height="203" class="thumbimage" data-file-width="2754" data-file-height="1398"></noscript><span class="lazy-image-placeholder" style="width: 400px;height: 203px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/400px-Individual_Taxation_Systems.svg.png" data-alt="" data-width="400" data-height="203" data-srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/600px-Individual_Taxation_Systems.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/38/Individual_Taxation_Systems.svg/800px-Individual_Taxation_Systems.svg.png 2x" data-class="thumbimage"> </span></a>  <div class="thumbcaption"><div class="magnify"><a href="/wiki/File:Individual_Taxation_Systems.svg" class="internal" title="Enlarge"></a></div>Systems of taxation on personal income <div class="legend" style="-webkit-column-break-inside: avoid;page-break-inside: avoid;break-inside: avoid-column"><span class="legend-color" style="display:inline-block; width:1.5em; height:1.5em; margin:1px 0; border:1px solid black; background-color: #00FF00; color:black; font-size:100%; text-align:center;"> </span> No income tax on individuals</div> <div class="legend" style="-webkit-column-break-inside: avoid;page-break-inside: avoid;break-inside: avoid-column"><span class="legend-color" style="display:inline-block; width:1.5em; height:1.5em; margin:1px 0; border:1px solid black; background-color: #0080FF; color:black; font-size:100%; text-align:center;"> </span> Territorial</div> <div class="legend" style="-webkit-column-break-inside: avoid;page-break-inside: avoid;break-inside: avoid-column"><span class="legend-color" style="display:inline-block; width:1.5em; height:1.5em; margin:1px 0; border:1px solid black; background-color: #000080; color:black; font-size:100%; text-align:center;"> </span> Residential</div> <div class="legend" style="-webkit-column-break-inside: avoid;page-break-inside: avoid;break-inside: avoid-column"><span class="legend-color" style="display:inline-block; width:1.5em; height:1.5em; margin:1px 0; border:1px solid black; background-color: #FF00FF; color:black; font-size:100%; text-align:center;"> </span> Citizenship-based</div></div></div></div>
<div class="thumb tright"><div class="thumbinner" style="width:352px;"><a href="/wiki/File:Payroll_and_income_tax_by_country.png" class="image"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/350px-Payroll_and_income_tax_by_country.png" decoding="async" width="350" height="439" class="thumbimage" data-file-width="2253" data-file-height="2823"></noscript><span class="lazy-image-placeholder" style="width: 350px;height: 439px;" data-src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Payroll_and_income_tax_by_country.png/350px-Payroll_and_income_tax_by_country.png" data-alt="" data-width="350" data-height="439" data-class="thumbimage"> </span></a>  <div class="thumbcaption"><div class="magnify"><a href="/wiki/File:Payroll_and_income_tax_by_country.png" class="internal" title="Enlarge"></a></div><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a> and income tax by OECD Country</div></div></div>
<p>Income taxes are used in most countries around the world.  The tax systems vary greatly and can be <a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a>, <a href="/wiki/Flat_tax" title="Flat tax">proportional</a>, or <a href="/wiki/Regressive_tax" title="Regressive tax">regressive</a>, 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.
</p><p>Countries that tax income generally use one of two systems: territorial or residential. 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 <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">United States</a>, also tax their nonresident citizens on worldwide income.
</p><p>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 <a href="/wiki/Tax_treaty" title="Tax treaty">tax treaties</a> with each other to eliminate or reduce <a href="/wiki/Double_taxation" title="Double taxation">double taxation</a>.
</p><p>Countries do not necessarily use the same system of taxation for individuals and corporations. For example, <a href="/wiki/France" title="France">France</a> uses a residential system for individuals but a territorial system for corporations,<sup id="cite_ref-49" class="reference"><a href="#cite_note-49">[48]</a></sup> while <a href="/wiki/Singapore" title="Singapore">Singapore</a> does the opposite,<sup id="cite_ref-50" class="reference"><a href="#cite_note-50">[49]</a></sup> and <a href="/wiki/Brunei" title="Brunei">Brunei</a> taxes corporate but not personal income.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51">[50]</a></sup></p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(6)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Transparency_and_public_disclosure">Transparency and public disclosure</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=21" title="Edit section: Transparency and public disclosure" data-section="21" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-6 collapsible-block" id="mf-section-6">
<p>Public disclosure of personal income tax filings occurs in <a href="/wiki/Finland" title="Finland">Finland</a>, <a href="/wiki/Norway" title="Norway">Norway</a> and <a href="/wiki/Sweden" title="Sweden">Sweden</a> (as of the late-2000s and early 2010s).<sup id="cite_ref-R001012_52-0" class="reference"><a href="#cite_note-R001012-52">[51]</a></sup><sup id="cite_ref-53" class="reference"><a href="#cite_note-53">[52]</a></sup></p>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(7)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="See_also">See also</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=22" title="Edit section: See also" data-section="22" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-7 collapsible-block" id="mf-section-7">
<ul><li><a href="/wiki/Category:Income_taxes" title="Category:Income taxes">Category:Income taxes</a></li>
<li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth tax</a></li></ul></section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(8)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="References">References</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=23" title="Edit section: References" data-section="23" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-8 collapsible-block" id="mf-section-8">
<div class="reflist" style="list-style-type: decimal;">
<div class="mw-references-wrap mw-references-columns"><ol class="references"><li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text">2 Breasted, Ancient Records, Volume 2, paragraph 719-742</span>
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<li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.unrv.com/economy/roman-taxes.php">Roman Taxes</a>. Unrv.com. Retrieved on 2014-04-12.</span>
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<li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.medievalsourcesbibliography.org/sources/1159550365">"Saladin Tithe"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Saladin+Tithe&rft_id=http%3A%2F%2Fwww.medievalsourcesbibliography.org%2Fsources%2F1159550365&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><style data-mw-deduplicate="TemplateStyles:r935243608">.mw-parser-output cite.citation{font-style:inherit}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .id-lock-free a,.mw-parser-output .citation .cs1-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Lock-green.svg/9px-Lock-green.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .id-lock-limited a,.mw-parser-output .id-lock-registration a,.mw-parser-output .citation .cs1-lock-limited a,.mw-parser-output .citation .cs1-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/d/d6/Lock-gray-alt-2.svg/9px-Lock-gray-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .id-lock-subscription a,.mw-parser-output .citation .cs1-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Lock-red-alt-2.svg/9px-Lock-red-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration{color:#555}.mw-parser-output .cs1-subscription span,.mw-parser-output .cs1-registration span{border-bottom:1px dotted;cursor:help}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/12px-Wikisource-logo.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output code.cs1-code{color:inherit;background:inherit;border:inherit;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;font-size:100%}.mw-parser-output .cs1-visible-error{font-size:100%}.mw-parser-output .cs1-maint{display:none;color:#33aa33;margin-left:0.3em}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration,.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left,.mw-parser-output .cs1-kern-wl-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right,.mw-parser-output .cs1-kern-wl-right{padding-right:0.2em}</style></span>
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<li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><cite class="citation book">Peter Harris (2006). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=HYvfTdbdkg4C&pg=PA34"><i>Income tax in common law jurisdictions: from the origins to 1820, Volume 1</i></a>. p. 34.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Income+tax+in+common+law+jurisdictions%3A+from+the+origins+to+1820%2C+Volume+1&rft.pages=34&rft.date=2006&rft.au=Peter+Harris&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DHYvfTdbdkg4C%26pg%3DPA34&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><cite class="citation book">Peter Harris (2006). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=HYvfTdbdkg4C&lpg=PP1&pg=PA1"><i>Income tax in common law jurisdictions: from the origins to 1820, Volume 1</i></a>. p. 1.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Income+tax+in+common+law+jurisdictions%3A+from+the+origins+to+1820%2C+Volume+1&rft.pages=1&rft.date=2006&rft.au=Peter+Harris&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DHYvfTdbdkg4C%26lpg%3DPP1%26pg%3DPA1&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><cite class="citation book"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=I-QIAAAAIAAJ&pg=PA546"><i>The Gentleman's magazine, Vol 161</i></a>. 1837. pp. 546–7.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Gentleman%27s+magazine%2C+Vol+161&rft.pages=546-7&rft.date=1837&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DI-QIAAAAIAAJ%26pg%3DPA546&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-inflation-UK-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-inflation-UK_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-inflation-UK_7-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">UK <a href="/wiki/Retail_Price_Index" class="mw-redirect" title="Retail Price Index">Retail Price Index</a> inflation figures are based on data from <cite class="citation web">Clark, Gregory (2017). <a rel="nofollow" class="external text" href="https://measuringworth.com/ukearncpi/">"The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)"</a>. <i>MeasuringWorth</i><span class="reference-accessdate">. Retrieved <span class="nowrap">February 2,</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MeasuringWorth&rft.atitle=The+Annual+RPI+and+Average+Earnings+for+Britain%2C+1209+to+Present+%28New+Series%29&rft.date=2017&rft.aulast=Clark&rft.aufirst=Gregory&rft_id=https%3A%2F%2Fmeasuringworth.com%2Fukearncpi%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-first-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-first_8-0">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100724033906/http://www.hmrc.gov.uk/history/taxhis1.htm">"A tax to beat Napoleon"</a>. HM Revenue & Customs. Archived from <a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/history/taxhis1.htm">the original</a> on July 24, 2010<span class="reference-accessdate">. Retrieved <span class="nowrap">2007-01-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+tax+to+beat+Napoleon&rft.pub=HM+Revenue+%26+Customs&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fhistory%2Ftaxhis1.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text">Adams, Charles 1998. Those Dirty Rotten TAXES, The Free Press, New York, NY</span>
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<li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><cite class="citation book">Steven A. Bank (2011). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=TECRHKm4WYQC"><i>Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches</i></a>. Cambridge University Press. pp. 28–29.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Anglo-American+Corporate+Taxation%3A+Tracing+the+Common+Roots+of+Divergent+Approaches&rft.pages=28-29&rft.pub=Cambridge+University+Press&rft.date=2011&rft.au=Steven+A.+Bank&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DTECRHKm4WYQC&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-Stat_1861-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-Stat_1861_11-0">^</a></b></span> <span class="reference-text">Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (Aug. 5, 1861).</span>
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<li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><cite class="citation web">POLLACK, SHELDON D. (2013). <a rel="nofollow" class="external text" href="https://udel.edu/~pollack/Downloaded%20SDP%20articles,%20etc/academic%20articles/The%20First%20National%20Income%20Tax%2012-18-2013.pdf">"The First National Income Tax, 1861–1872"</a> <span class="cs1-format">(PDF)</span>. <i>University of Delaware</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=University+of+Delaware&rft.atitle=The+First+National+Income+Tax%2C+1861%E2%80%931872&rft.date=2013&rft.aulast=POLLACK&rft.aufirst=SHELDON+D.&rft_id=https%3A%2F%2Fudel.edu%2F~pollack%2FDownloaded%2520SDP%2520articles%2C%2520etc%2Facademic%2520articles%2FThe%2520First%2520National%2520Income%2520Tax%252012-18-2013.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.in2013dollars.com/1861-dollars-in-2017?amount=800">"U.S. Inflation Rate, $800 in 1861 to 2017"</a>. <i>CPI Inflation Calculator</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=CPI+Inflation+Calculator&rft.atitle=U.S.+Inflation+Rate%2C+%24800+in+1861+to+2017&rft_id=https%3A%2F%2Fwww.in2013dollars.com%2F1861-dollars-in-2017%3Famount%3D800&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text">Sections 49, 51, and part of 50 repealed by Revenue Act of 1862, sec. 89, ch. 119, 12 Stat. 432, 473 (July 1, 1862); income taxes imposed under Revenue Act of 1862, section 86 (pertaining to salaries of officers, or payments to "persons in the civil, military, naval, or other employment or service of the United States ...") and section 90 (pertaining to "the annual gains, profits, or income of every person residing in the United States, whether derived from any kind of property, rents, interest, dividends, salaries, or from any profession, trade, employment or vocation carried on in the United States or elsewhere, or from any other source whatever....").</span>
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<li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.loc.gov/law/help/statutes-at-large/38th-congress/session-1/c38s1ch173.pdf">"THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864"</a> <span class="cs1-format">(PDF)</span>. <i>Library of Congress</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Library+of+Congress&rft.atitle=THIRTY-EIGHTH+CONGRESS.+SESS..+I.+C.+173.+1864&rft_id=https%3A%2F%2Fwww.loc.gov%2Flaw%2Fhelp%2Fstatutes-at-large%2F38th-congress%2Fsession-1%2Fc38s1ch173.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><cite class="citation journal">Dunbar, Charles F. (1894). "The New Income Tax". <i>The Quarterly Journal of Economics</i>. <b>9</b> (1): 26–46. <a href="/wiki/Digital_object_identifier" title="Digital object identifier">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F1883633">10.2307/1883633</a>. <a href="/wiki/JSTOR" title="JSTOR">JSTOR</a> <a rel="nofollow" class="external text" href="//www.jstor.org/stable/1883633">1883633</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Quarterly+Journal+of+Economics&rft.atitle=The+New+Income+Tax&rft.volume=9&rft.issue=1&rft.pages=26-46&rft.date=1894&rft_id=info%3Adoi%2F10.2307%2F1883633&rft_id=%2F%2Fwww.jstor.org%2Fstable%2F1883633&rft.aulast=Dunbar&rft.aufirst=Charles+F.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-firstUS-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-firstUS_17-0">^</a></b></span> <span class="reference-text"><cite class="citation web">Young, Adam (2004-09-07). <a rel="nofollow" class="external text" href="https://mises.org/story/1597">"The Origin of the Income Tax"</a>. <a href="/wiki/Ludwig_von_Mises_Institute" class="mw-redirect" title="Ludwig von Mises Institute">Ludwig von Mises Institute</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2007-01-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Origin+of+the+Income+Tax&rft.pub=Ludwig+von+Mises+Institute&rft.date=2004-09-07&rft.aulast=Young&rft.aufirst=Adam&rft_id=https%3A%2F%2Fmises.org%2Fstory%2F1597&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
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<li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://wifoe.tg.ch/public/upload/assets/34523/AnoutlineontheSwissTaxSystem2016.pdf">An outline of Swiss Tax System</a></span>
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<li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.thehindubusinessline.com/todays-paper/tp-others/article29052871.ece">The Hindu Business Line: The evolution of Income-Tax</a></span>
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<li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><a href="/wiki/Income_tax_in_India" title="Income tax in India">Income tax in India</a></span>
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<li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.europenowjournal.org/2019/02/04/top-incomes-in-france-in-the-twentieth-century-inequality-and-redistribution-1901-1998-by-thomas-piketty/">Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty</a></span>
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<li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.jstor.org/stable/43216791?seq=1#page_scan_tab_contents">THE DEVELOPMENT OF THE INCOME TAX IN JAPAN</a></span>
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<li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.researchgate.net/publication/254074481_Taxation_for_New_Zealand's_future_The_introduction_of_New_Zealand's_progressive_income_tax_in_1891">Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891</a></span>
</li>
<li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.eatlp.org/uploads/public/2013/National%20report%20Spain.pdf">Corporate income tax subjects: Spain</a></span>
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<li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.oecd.org/ctp/tax-policy/37154664.pdf">Tax Policy Reforms in Denmark</a></span>
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<li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.rug.nl/research/portal/files/2800266/c5.pdf">Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform</a></span>
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<li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.scandinavianlaw.se/pdf/44-24.pdf">The Development of the Concept of Income in Nordic Income Tax Law</a></span>
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<li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.austaxpolicy.com/income-tax-at-100-years-a-little-history/">Income Tax at 100 Years: A Little History</a></span>
</li>
<li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2499922?seq=1#page_scan_tab_contents">Russia's First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914</a></span>
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<li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://prawo.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19200820550">Dz.U. 1920/82/550</a></span>
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<li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://brazilian.report/money/2018/10/18/income-tax-brazil-future/">Income tax in Brazil: past, present and future</a></span>
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<li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=jJprCgAAQBAJ&pg=PA76&lpg=PA76&dq=mexico+1924+income+tax&source=bl&ots=fCr_vvjQD9&sig=ACfU3U2Fs-COsj9sl0tWeaoW54gG4mL7GQ&hl=en&sa=X&ved=2ahUKEwiEuori_4biAhWI_CoKHWD4BcQQ6AEwBXoECAgQAQ#v=onepage&q=mexico%201924%20income%20tax&f=false">Autocracy and Redistribution</a></span>
</li>
<li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://sas-space.sas.ac.uk/3404/1/B14_-_The_Bolivian_Tin_Mining_Industry_in_the_First_Half_of_the_Twentieth_Century.pdf">The Bolivian Tin Mining Industry in the First Half of the Twentieth Century</a></span>
</li>
<li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf">Institutions and Factor Endowments: Income Taxation in Argentina and Australia</a></span>
</li>
<li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.ciat.org/Biblioteca/AsambleasGenerales/1968/Ingles/assembly2_argentina1968_basombrio_peru.pdf">Collection agencies and systems in Peru</a></span>
</li>
<li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=lpR8yKWjHRQC&pg=PA77&lpg=PA77&dq=China+1936+income+tax&source=bl&ots=t3r6e0AJqH&sig=ACfU3U0Z-IUI1TVAAKFvKEdATh71H-Gkpg&hl=en&sa=X&ved=2ahUKEwjCtfPvgofiAhVltIsKHYPHCtMQ6AEwDXoECAYQAQ#v=onepage&q=China%201936%20income%20tax&f=false">Political Leaders of Modern China: A Biographical Dictionary</a></span>
</li>
<li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.cemla.org/red/cbrn-xix-papers/cbrn-xix-papers-00036.pdf">Tax elasticity in Venezuela: A dynamic cointegration approach</a></span>
</li>
<li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external autonumber" href="https://www.dgi.gub.uy/wdgi/afiledownload?2,4,1360,O,S,0,29490%3BS%3B3%3B108,">[1]</a></span>
</li>
<li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, rates under the <a href="/wiki/Taxation_in_Germany#Income_tax_for_residents" title="Taxation in Germany">Germany</a> and <a href="/wiki/Income_tax_in_the_United_States#Federal_income_tax_rates" title="Income tax in the United States">United States</a> systems.</span>
</li>
<li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, <a href="/wiki/Income_tax_in_the_United_States#Taxable_income" title="Income tax in the United States">gross income in the United States</a>.</span>
</li>
<li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, <a rel="nofollow" class="external text" href="http://www.companieshouse.gov.uk/about/gbhtml/gp2.shtml#ch4">UK requirements</a></span>
</li>
<li id="cite_note-:0-43"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_43-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_43-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-:0_43-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><cite class="citation web">Chun, Rene (2019-03-10). <a rel="nofollow" class="external text" href="https://www.theatlantic.com/magazine/archive/2019/04/why-americans-dont-cheat-on-their-taxes/583222/">"Why Americans Don't Cheat on Their Taxes"</a>. <i>The Atlantic</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2019-03-10</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Atlantic&rft.atitle=Why+Americans+Don%E2%80%99t+Cheat+on+Their+Taxes&rft.date=2019-03-10&rft.aulast=Chun&rft.aufirst=Rene&rft_id=https%3A%2F%2Fwww.theatlantic.com%2Fmagazine%2Farchive%2F2019%2F04%2Fwhy-americans-dont-cheat-on-their-taxes%2F583222%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
<li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text">See, <i>e.g.</i>, references in <a href="/wiki/Tax#Economic_effects" title="Tax">Tax#Economic effects</a>, <a href="/wiki/Economics#Macroeconomics" title="Economics">Economics#Macroeconomics</a>, <a href="/wiki/Fiscal_policy" title="Fiscal policy">Fiscal policy</a></span>
</li>
<li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text">Killingsworth 1983 and Pencavel 1986</span>
</li>
<li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.taxpolicycenter.org/briefing-book/why-are-taxes-so-complicated">Why are taxes so complicated?</a>, Retrieved 19 August 2013</span>
</li>
<li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.bloomberg.com/news/articles/2012-04-17/how-to-pay-no-taxes-10-strategies-used-by-the-rich">How to Pay No Taxes: 10 Strategies Used by the Rich</a>, Retrieved 19 August 2013</span>
</li>
<li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.investopedia.com/terms/d/deadweight-loss-of-taxation.asp">Deadweight Loss Of Taxation</a>, Retrieved 19 August 2013.</span>
</li>
<li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_highlight_2012_France.pdf">International tax - France Highlights 2012</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121025173841/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_highlight_2012_France.pdf">Archived</a> October 25, 2012, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, <a href="/wiki/Deloitte" title="Deloitte">Deloitte</a>.</span>
</li>
<li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.fullermoney.com/content/2012-07-17/dttl_tax_highlight_2012_Singapore.pdf">International tax - Singapore Highlights 2012</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130603162133/http://www.fullermoney.com/content/2012-07-17/dttl_tax_highlight_2012_Singapore.pdf">Archived</a> June 3, 2013, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, <a href="/wiki/Deloitte" title="Deloitte">Deloitte</a>.</span>
</li>
<li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_highlight_2012_Brunei.pdf">International tax - Brunei Darussalam</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121025173846/http://www.deloitte.com/assets/Dcom-Global/Local%20Assets/Documents/Tax/Taxation%20and%20Investment%20Guides/2012/dttl_tax_highlight_2012_Brunei.pdf">Archived</a> October 25, 2012, at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>  2012, <a href="/wiki/Deloitte" title="Deloitte">Deloitte</a>.</span>
</li>
<li id="cite_note-R001012-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-R001012_52-0">^</a></b></span> <span class="reference-text"><cite class="citation news">Bernasek, Anna (February 13, 2010). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2010/02/14/business/yourtaxes/14disclose.html">"Should Tax Bills Be Public Information?"</a>. <i>The New York Times</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2010-03-07</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Should+Tax+Bills+Be+Public+Information%3F&rft.date=2010-02-13&rft.aulast=Bernasek&rft.aufirst=Anna&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2010%2F02%2F14%2Fbusiness%2Fyourtaxes%2F14disclose.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AIncome+tax" class="Z3988"></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r935243608"></span>
</li>
<li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://usatoday30.usatoday.com/news/world/2008-06-18-salaries_N.htm">How much do you make? It'd be no secret in Scandinavia</a>, <a href="/wiki/USA_Today" title="USA Today">USA Today</a>, June 18, 2008.</span>
</li>
</ol></div></div>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(9)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="Notes">Notes</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=24" title="Edit section: Notes" data-section="24" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-9 collapsible-block" id="mf-section-9">
<div class="reflist" style="list-style-type: decimal;">
<div class="mw-references-wrap"><ol class="references"><li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text">The <a href="/wiki/Taxation_in_Germany#Income_tax_for_residents" title="Taxation in Germany">Germany system</a> is typical in this regard.</span>
</li>
</ol></div></div>
</section><h2 class="section-heading" onclick="javascript:mfTempOpenSection(10)"><div class="mw-ui-icon mw-ui-icon-element indicator mw-ui-icon-small mw-ui-icon-flush-left"></div><span class="mw-headline" id="External_links">External links</span><span class="mw-editsection"><a href="/w/index.php?title=Income_tax&action=edit&section=25" title="Edit section: External links" data-section="25" class="mw-ui-icon mw-ui-icon-element mw-ui-icon-minerva-edit-enabled edit-page mw-ui-icon-flush-right">Edit</a></span></h2><section class="mf-section-10 collapsible-block" id="mf-section-10">
<div role="navigation" aria-labelledby="sister-projects" class="metadata plainlinks sistersitebox plainlist mbox-small" style="border:1px solid #aaa; padding:0; background:#f9f9f9;"><div style="padding: 0.75em 0; text-align: center;"><b style="display:block;">Income tax</b>at Wikipedia's <a href="/wiki/Wikipedia:Wikimedia_sister_projects" title="Wikipedia:Wikimedia sister projects"><span id="sister-projects">sister projects</span></a></div><ul style="border-top:1px solid #aaa; padding: 0.75em 0; width:217px; margin:0 auto;"><li style="min-height: 31px;"><span style="display: inline-block; width: 31px; line-height: 31px; vertical-align: middle; text-align: center;"><noscript><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/27px-Wiktionary-logo-v2.svg.png" decoding="async" width="27" height="27" style="vertical-align: middle" data-file-width="391" data-file-height="391"></noscript><span class="lazy-image-placeholder" style="width: 27px;height: 27px;" data-src="//upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/27px-Wiktionary-logo-v2.svg.png" data-alt="" data-width="27" data-height="27" data-srcset="//upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/41px-Wiktionary-logo-v2.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/0/06/Wiktionary-logo-v2.svg/54px-Wiktionary-logo-v2.svg.png 2x"> </span></span><span style="display: inline-block; margin-left: 4px; width: 182px; vertical-align: middle;"><a href="https://en.wiktionary.org/wiki/Special:Search/Income_tax" class="extiw" title="wikt:Special:Search/Income tax">Definitions</a> from Wiktionary</span>
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<ul><li><a rel="nofollow" class="external text" href="https://www.britannica.com/EBchecked/topic/284849">Income tax (taxation)</a> at the <i><a href="/wiki/Encyclop%C3%A6dia_Britannica" title="Encyclopædia Britannica">Encyclopædia Britannica</a></i></li>
<li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20100125144548/http://www.oecd.org/document/60/0%2C2340%2Cen_2649_34533_1942460_1_1_1_1%2C00.html">Tax Policy Analysis, OECD Tax Database</a></li>
<li><a rel="nofollow" class="external text" href="http://www.infoplease.com/ipa/A0005921.html#ixzz0x3i3fPTZ">History of the Income Tax in the United States — Infoplease.com</a></li>
<li><a rel="nofollow" class="external text" href="http://www.ekathimerini.com/4dcgi/_w_articles_wsite2_1_05/11/2013_526451">Greece - State collected less than half of revenues due last year</a></li>
<li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140415064736/http://www-personal.umich.edu/~makotoh/research_files/Japan_disclosure.pdf">THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN</a></li>
<li><a rel="nofollow" class="external text" href="http://ec.europa.eu/taxation_customs/taxation/company_tax/transparency/index_en.htm">European Commission: Transparency and the fight against tax avoidance</a></li></ul>






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