View source for Template:Taxation

{{Sidebar with collapsible lists
|name           = Taxation
|title          = [[Engineering:Tax|Tax]]ation
|above          = An aspect of [[Finance:Fiscal policy|fiscal policy]]
|image          = [[File:10 Percent Legacy and Succession Duty Impressed Duty Stamp.jpg|100px]]
|expanded       = {{lc:{{{expanded|}}}}}
|bodyclass      = hlist
|list1name      = policies
|list1title     = [[Tax policy|Policies]]
|list1          =
* [[Finance:Government revenue|Government revenue]]
* [[Property tax equalization]]
* [[Tax revenue]]
* [[Finance:Non-tax revenue|Non-tax revenue]]
* [[Tax law]]
* [[Tax bracket]]
* [[Income tax threshold|Tax threshold]]
* [[Finance:Tax exemption|Exemption]]
* [[Finance:Tax credit|Credit]]
* [[Finance:Tax deduction|Deduction]]
* [[Tax shift]]
* [[Tax cut]]
* [[Tax holiday]]
* [[Tax advantage]]
* [[Finance:Tax incentive|Tax incentive]]
* [[Tax reform]]
* [[Tax harmonization]]
* [[Finance:Tax competition|Tax competition]]
* [[Finance:Double taxation|Double taxation]]
* [[No taxation without representation|Representation]]
* [[Taxpayer groups|Unions]]
* [[Medical savings account]]
* [[Tax, tariff and trade]]

|list2name      = economics
|list2title     = [[Engineering:Tax#Economics of taxation|Economics]]
|list2          =
 {{Sidebar |navbar=off
    | bodystyle={{subsidebar bodystyle}}
    | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic;
    | contentclass = hlist
    | heading1 = General Theory
    | content1style = padding-left:0.5em;padding-right:0.5em;
    | content1 =
* [[Finance:Effect of taxes and subsidies on price|Price effect]]
* [[Finance:Excess burden of taxation|Excess burden]]
* [[Tax incidence]]
* [[Finance:Laffer curve|Laffer curve]]
* [[Finance:Optimal tax|Optimal tax]]
* [[Theory of taxation|Theory]]
* [[Finance:Optimal capital income taxation|Optimal capital income taxation]]
   | heading2 = Distribution of Tax
   | content2style = padding-top:0.15em;
   | content2 =
* [[Finance:Tax rate|Tax rate]]
* [[Flat tax|Flat]]
* [[Finance:Progressive tax|Progressive]]
* [[Regressive tax|Regressive]]
* [[Proportional tax|Proportional]]
}}

|list3name      = collection
|list3title     = [[Tax collection|Collection]]
|list3          =
* [[Revenue service]]
* [[Revenue stamp]]
* [[Finance:Tax assessment|Tax assessment]]
* [[Finance:Taxable income|Taxable income]]
* [[Finance:Tax lien|Tax lien]]
* [[Finance:Tax refund|Tax refund]]
* [[Finance:Tax shield|Tax shield]]
* [[Tax residence]]
* [[Tax preparation]]
* [[Tax investigation]]
* [[Finance:Tax shelter|Tax shelter]]
* [[Privatized tax collection|Private tax collection]]
* [[Tax farming]]

|list4name      = noncompliance
|list4title     = [[Finance:Tax noncompliance|Noncompliance]]
|list4          =
    {{Sidebar |navbar=off
    | bodystyle={{subsidebar bodystyle}}
    | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic;
    | contentclass = hlist
    | heading1 = General
    | content1style = padding-left:0.5em;padding-right:0.5em;
    | content1 =
* [[Finance:Tax avoidance|Tax avoidance]]
* [[Finance:Tax evasion|Tax evasion]]
* [[Social:Tax resistance|Tax resistance]]
* [[Finance:Tax shelter|Tax shelter]]
* [[Smuggling]]
* [[Finance:Black market|Black market]]
* [[Finance:Unreported employment|Unreported employment]]
   | heading2 = Corporate
   | content2style = padding-top:0.15em;
   | content2 =
* [[Finance:Tax inversion|Tax inversion]]
* [[Finance:Transfer mispricing|Transfer mispricing]]
* [[Finance:Base erosion and profit shifting|Base erosion and profit shifting]] (BEPS)
* [[Finance:Double Irish arrangement|Double Irish]]
* [[Finance:Dutch Sandwich|Dutch Sandwich]]
* [[Finance:Double Irish arrangement#Replacement by single malt|Single Malt]]
* [[Finance:Double Irish arrangement#Backstop of capital allowances|CAIA/Green Jersey]]
   | heading3 = Locations
   | content3style = padding-top:0.15em;
   | content3 =
* [[Finance:Tax haven|Tax haven]]s
* [[Finance:Corporate tax haven|Corporate tax haven]]s
* [[Finance:Offshore financial centre|Offshore financial centre]]s (OFCs)
* [[Finance:Offshore magic circle|Offshore magic circle]]
* [[Finance:Conduit and Sink OFCs|Conduit and Sink OFCs]]
* [[Finance:Financial centre|Financial centre]]s
* [[Finance:Financial Secrecy Index|Financial Secrecy Index]]
   | heading4 = Major examples
   | content4style = padding-top:0.15em;
   | content4 =
* [[EU illegal State aid case against Apple in Ireland|Apple €13 billion fine]]
* [[Finance:Ireland as a tax haven|Ireland as a tax haven]]
* [[Finance:Leprechaun economics|Leprechaun economics]]
* [[Finance:2008 Liechtenstein tax affair|Liechtenstein tax affair]]
* [[Finance:Luxembourg Leaks|Luxembourg Leaks]]
* [[Finance:Offshore Leaks|Offshore Leaks]]
* [[Finance:Paradise Papers|Paradise Papers]]
* [[Company:Panama Papers|Panama Papers]]
* [[Finance:Swiss Leaks|Swiss Leaks]]
* [[United States as a tax haven]]
* [[Finance:Panama as a tax haven|Panama as a tax haven]]
}}

|list5name      = distribution
|list5title     = Distribution
|list5          =

|list6name      = types
|list6title     = [[List of taxes|Types]]
|list6          =
* [[Finance:Direct tax|Direct]]
* [[Indirect tax|Indirect]]
* [[Finance:Per unit tax|Per unit]]
* [[Ad valorem tax|Ad valorem]]
* [[Tax in rem|In rem]]
* [[Finance:Capital gains tax|Capital gains]]
* [[Earth:Carbon tax|Carbon]]
* [[Consumption tax|Consumption]]
* [[Finance:Dividend tax|Dividend]]
* [[Ecotax]]
* [[Finance:Excise|Excise]]
* [[Fuel tax|Fuel]]
* [[Finance:Georgism|Georgist]]
* [[Gift tax|Gift]]
* [[Finance:Gross receipts tax|Gross receipts]]
* [[Income tax|Income]]
* [[Inheritance tax|Inheritance (estate)]]
* [[Finance:Land value tax|Land value]]
* [[Payroll tax|Payroll]]
* [[Finance:Pigovian tax|Pigovian]]
* [[Property tax|Property]]
* [[Finance:Sales tax|Sales]]
* [[Finance:Sin tax|Sin]]
* [[Finance:Single tax|Single]]
* [[Stamp duty|Stamp]]
* [[Steering tax|Steering]]
* [[Finance:Turnover tax|Turnover]]
* [[Value added tax|Value-added (VAT)]]
* [[Finance:Corporate tax|Corporate profit]]
* [[Excess profits tax|Excess profits]]
* [[Windfall profits tax|Windfall profits]]
* [[Social:Negative income tax|Negative (income)]]
* [[Wealth tax|Wealth]]

|list7name      = international
|list7title     = [[International taxation|International]]
|list7          =
* [[Finance:Financial transaction tax|Financial transaction tax]]
* [[Currency transaction tax]]
* [[Common Consolidated Corporate Tax Base|European Union Common Consolidated Corporate Tax Base]] (CCCTB)
* [[Tobin tax]]
* [[Finance:Spahn tax|Spahn tax]]
* [[Tax equalization]]
* [[Tax treaty]]
* [[Permanent establishment]]
* [[Finance:Transfer pricing|Transfer pricing]]
* [[European Union financial transaction tax|European Union FTT]]
* [[Rule against foreign revenue enforcement|Foreign revenue rule]]

|list8name      = trade
|list8title     = [[Social:Trade|Trade]]
|list8          =
* [[Customs|Custom]]
* [[Finance:Duty (economics)|Duty]]
* [[Tariff]]
** [[Import]]
** [[Finance:Export|Export]]
* [[Customs war|Tariff war]]
* [[Free trade]]
* [[Free trade zone]]
* [[Finance:Trade agreement|Trade agreement]]
* [[Finance:ATA Carnet|ATA Carnet]]

|list9name      = research
|list9title     = Research
|list9          = 

{{Sidebar |navbar=off
    | bodystyle={{subsidebar bodystyle}}
    | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic;
    | contentclass = hlist
    | heading1 = Academic
    | content1style = padding-left:0.5em;padding-right:0.5em;
    | content1 =
* [[Biography:Mihir A. Desai|Mihir A. Desai]]
* [[Biography:Dhammika Dharmapala|Dhammika Dharmapala]]
* [[Biography:James R. Hines Jr.|James R. Hines Jr.]]
* [[Biography:Ronen Palan|Ronen Palan]]
* [[Joel Slemrod]]
* [[Gabriel Zucman]]
   | heading2 = Advocacy groups
   | content2style = padding-top:0.15em;
   | content2 =
* [[Organization:Tax Justice Network|Tax Justice Network]] (TJN)
* [[Organization:Institute on Taxation and Economic Policy|Institute on Taxation and Economic Policy]] (ITEP)
* [[Organization:Oxfam|Oxfam]] (UK)
* [[Tax Foundation]] (US)
* [[Tax Policy Center]] (US)
}}

|list10name      = religious
|list10title     = [[Unsolved:Religion|Religious]]
|list10         =
* [[Church tax]]
* [[Eight per thousand]]
* [[Teind]]
* [[Tithe]] 
* [[Fiscus Judaicus]]
* [[Leibzoll]]
* [[Temple tax]]
* [[Tolerance tax]] 
* [[Jizya]]
* [[Kharaj]]
* [[Khums]]
* [[Nisab]]
* [[Zakat]] 

|list11name      = countries
|list11title     = [[:Category:Taxation by country|By country]]
|list11          =
 {{Sidebar |navbar=off
    | bodystyle={{subsidebar bodystyle}}
    | headingstyle = background:#e9e9ff;font-weight:normal;font-style:italic;
    | contentclass = hlist
    | heading1 = All Countries
    | content1style = padding-left:0.5em;padding-right:0.5em;
    | content1 =
* [[List of countries by tax rates]]
* [[List of countries by tax revenue as percentage of GDP|Tax revenues as % of GDP]]
* [[Tax rates in Europe]]
   | heading2 = Individual Countries
   | content2style = padding-top:0.15em;
   | content2 =
* [[Taxation in Albania|Albania]]
* [[Taxation in Algeria|Algeria]]
* [[Taxation in Argentina|Argentina]]
* [[Taxation in Australia|Australia]]
* [[Taxation in Azerbaijan|Azerbaijan]]
* [[Taxation in Bangladesh|Bangladesh]]
* [[Taxation in Bhutan|Bhutan]]
* [[Taxation in Brazil|Brazil]]
* [[Taxation in Bulgaria|Bulgaria]]
* [[Taxation in the British Virgin Islands|BVI]]
* [[Taxation in Canada|Canada]]
* [[Taxation in China|China]]
* [[Taxation in Colombia|Colombia]]
* [[Taxation in Croatia|Croatia]]
* [[Taxation in Denmark|Denmark]]
* [[Taxation in Finland|Finland]]
* [[Taxation in France|France]]
* [[Taxation in Germany|Germany]]
* [[Taxation in Greece|Greece]]
* [[Taxation in Hong Kong|Hong Kong]]
* [[Taxation in Iceland|Iceland]]
* [[Taxation in India|India]]
* [[Taxation in Indonesia|Indonesia]]
* [[Taxation in Iran|Iran]]
* [[Taxation in the Republic of Ireland|Ireland]]
* [[Taxation in Israel|Israel]]
* [[Taxation in Italy|Italy]]
* [[Taxation in Japan|Japan]]
* [[Taxation in Kazakhstan|Kazakhstan]]
* [[Taxation in Lithuania|Lithuania]]
* [[Taxation in Malta|Malta]]
* [[Taxation in Morocco|Morocco]]
* [[Taxation in Namibia|Namibia]]
* [[Taxation in the Netherlands|Netherlands]]
* [[Taxation in New Zealand|New Zealand]]
* [[Taxation in Norway|Norway]]
* [[Taxation in Pakistan|Pakistan]]
* [[Taxation in the State of Palestine|Palestine]]
* [[Taxation in Peru|Peru]]
* [[Taxation in the Philippines|Philippines]]
* [[Taxation in Poland|Poland]]
* [[Taxation in Portugal|Portugal]]
* [[Taxation in Russia|Russia]]
* [[Taxation in Singapore|Singapore]]
* [[Taxation in South Africa|South Africa]]
* [[Taxation in Sri Lanka|Sri Lanka]]
* [[Taxation in Sweden|Sweden]]
* [[Taxation in Switzerland|Switzerland]]
* [[Taxation in Taiwan|Taiwan]]
* [[Taxation in Tanzania|Tanzania]]
* [[Taxation in the United Kingdom|United Kingdom]]
* [[Taxation in the United States|United States]]
* [[Taxation in Uruguay|Uruguay]]
}} 
}}<noinclude>
{{Collapsible lists option|listnames=Policies, Economics, Collection, Noncompliance, Distribution, Types, International, Trade, Religious, Countries}}
[[Category:Finance templates]]
[[Category:Sidebar templates]]
</noinclude>