Bhopal Forest Gold Recovery: 52 Kg of Gold Worth ₹40 Crore Found in Abandoned Car

HOT AAJ News

This comes amid ongoing raids by the Enforcement Directorate (ED) and Lokayukta on real estate businesses.

In a significant operation, the Income Tax (IT) department recovered 52 kilograms of gold worth ₹40.47 crore from an abandoned car in the Mindori forest area of Bhopal, as confirmed by an official on Friday. The discovery comes amid a series of ongoing raids targeting real estate businesses, conducted by the Enforcement Directorate (ED) and Lokayukta.

The gold was found concealed in the car, which had been left abandoned in the forest. Authorities believe the precious metal might be linked to illegal activities, possibly related to tax evasion or black money transactions. The recovery has raised further concerns over the unaccounted wealth circulating in the region.

The IT department is investigating the origin of the gold and its possible connections to several individuals or entities under scrutiny in the ongoing enforcement actions. This discovery highlights the efforts of law enforcement agencies to clamp down on financial irregularities and illicit wealth in Madhya Pradesh.

The recovery of 52 kg of gold, worth ₹40.47 crore, was made during ongoing raids on real estate businesses by the Enforcement Directorate (ED), Lokayukta, and the Income Tax (IT) department. The gold was found hidden in an abandoned car in the Mindori forest area of Bhopal. Authorities suspect that the precious metal may be linked to illegal financial activities, possibly involving tax evasion or black money. This discovery is part of a larger crackdown on unaccounted wealth and illicit dealings in the real estate sector, with investigations continuing to trace the gold’s origin and its connections to various individuals and entities under scrutiny.

According to officials, the Income Tax (IT) department received a tip-off around 2 am, leading to a swift response. “A team of 100 policemen in 30 vehicles was deployed to the location after we received the call,” said an IT officer. The abandoned car, found in the Mindori forest area, is registered in the name of a builder, who is currently being sought by the police. Authorities are investigating the builder’s potential involvement in illegal activities related to the gold recovery, and efforts are underway to apprehend him. The raid and subsequent discovery are part of a larger operation targeting illicit financial dealings in the real estate sector.

The IT department officials have raided 51 locations linked to Trishul Construction, Quality Group, and Ishan Group across Bhopal and Indore, added the officer. These raids are part of an ongoing investigation into the illicit financial activities within the real estate sector. The authorities are scrutinizing the financial dealings of these companies, which could potentially be connected to money laundering, tax evasion, and other illegal activities. The recovery of the gold from the abandoned car further intensifies the probe into the operations of these real estate groups.

On Thursday, the Lokayukta recovered ₹1 crore in cash and 40 kg of silver after raiding the residence of Saurabh Sharma, a former constable at the Regional Transport Office (RTO). Sharma had left his job a year ago to venture into the real estate business. The raid is part of an ongoing investigation into illegal activities within the real estate sector, with authorities probing the source of Sharma’s wealth and possible connections to money laundering and tax evasion.

COURTESY: Kalinga TV

References

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  8. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
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  11. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
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  33. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
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  35. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
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  37. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  38. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  39. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
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  42. ^ See, e.g., UK requirements
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  47. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
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  51. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  52. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  53. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
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  55. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  56. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
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  62. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  63. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  64. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  65. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  66. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  67. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  68. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  69. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  70. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  71. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  72. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  73. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  74. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  75. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
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  79. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  80. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  81. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  82. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  83. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  84. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  85. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  86. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  87. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  88. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  89. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  90. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  91. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
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  95. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  96. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  97. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  98. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  99. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  100. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  101. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  102. ^ See, e.g., UK requirements
  103. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  104. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  105. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  106. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  107. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  108. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  109. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  110. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  111. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  112. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  113. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  114. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  115. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  116. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  117. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
  118. ^ Stinson, Jeffrey (June 18, 2008). “How much do you make? It’d be no secret in Scandinavia”. USA Today. London.
  119. References
  120. [edit]
  121. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  122. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  123. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  124. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  125. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  126. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  127. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  128. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  129. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  130. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  131. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  132. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  133. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  134. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  135. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  136. ^ 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 …”).
  137. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  138. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
  139. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  140. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  141. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  142. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  143. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  144. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  145. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  146. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  147. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  148. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  149. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  150. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  151. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  152. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  153. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  154. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  155. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  156. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  157. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  158. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  159. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  160. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  161. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  162. ^ See, e.g., UK requirements
  163. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  164. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  165. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  166. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  167. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  168. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  169. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  170. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  171. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  172. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  173. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  174. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  175. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  176. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  177. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
  178. ^ Stinson, Jeffrey (June 18, 2008). “How much do you make? It’d be no secret in Scandinavia”. USA Today. London.
  179. References
  180. [edit]
  181. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  182. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  183. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  184. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  185. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  186. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  187. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  188. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  189. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  190. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  191. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  192. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  193. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  194. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  195. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  196. ^ 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 …”).
  197. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  198. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
  199. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  200. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  201. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  202. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  203. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  204. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  205. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  206. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  207. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  208. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  209. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  210. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  211. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  212. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  213. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  214. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  215. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  216. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  217. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  218. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  219. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  220. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  221. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  222. ^ See, e.g., UK requirements
  223. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  224. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  225. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  226. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  227. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  228. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  229. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  230. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  231. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  232. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  233. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  234. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  235. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  236. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  237. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
  238. ^ Stinson, Jeffrey (June 18, 2008). “How much do you make? It’d be no secret in Scandinavia”. USA Today. London.
  239. References
  240. [edit]
  241. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  242. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  243. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  244. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  245. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  246. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  247. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  248. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  249. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  250. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  251. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  252. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  253. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  254. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  255. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  256. ^ 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 …”).
  257. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  258. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
  259. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  260. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  261. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  262. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  263. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  264. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  265. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  266. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  267. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  268. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  269. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  270. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  271. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  272. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  273. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  274. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  275. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  276. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  277. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  278. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  279. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  280. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  281. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  282. ^ See, e.g., UK requirements
  283. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  284. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  285. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  286. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  287. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  288. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  289. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  290. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  291. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  292. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  293. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  294. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  295. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  296. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  297. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
  298. ^ Stinson, Jeffrey (June 18, 2008). “How much do you make? It’d be no secret in Scandinavia”. USA Today. London.
  299. References
  300. [edit]
  301. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  302. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  303. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  304. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  305. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  306. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  307. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  308. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  309. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  310. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  311. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  312. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  313. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  314. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  315. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  316. ^ 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 …”).
  317. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  318. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
  319. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  320. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  321. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  322. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  323. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  324. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  325. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  326. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  327. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  328. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  329. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  330. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  331. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  332. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  333. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  334. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  335. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  336. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  337. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  338. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  339. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  340. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  341. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  342. ^ See, e.g., UK requirements
  343. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  344. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  345. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  346. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  347. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  348. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  349. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  350. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  351. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  352. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  353. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  354. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  355. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  356. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  357. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
  358. ^ Stinson, Jeffrey (June 18, 2008). “How much do you make? It’d be no secret in Scandinavia”. USA Today. London.
  359. References
  360. [edit]
  361. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  362. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  363. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  364. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  365. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  366. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  367. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  368. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  369. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  370. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  371. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  372. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  373. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  374. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  375. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  376. ^ 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 …”).
  377. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  378. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
  379. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  380. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  381. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  382. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  383. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  384. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  385. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  386. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  387. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  388. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  389. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  390. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  391. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  392. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  393. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  394. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  395. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  396. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  397. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  398. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  399. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  400. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  401. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  402. ^ See, e.g., UK requirements
  403. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  404. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  405. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  406. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  407. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  408. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  409. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  410. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  411. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  412. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  413. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  414. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  415. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  416. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  417. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
  418. ^ Stinson, Jeffrey (June 18, 2008). “How much do you make? It’d be no secret in Scandinavia”. USA Today. London.
  419. References
  420. [edit]
  421. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  422. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  423. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  424. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  425. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  426. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  427. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  428. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  429. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  430. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  431. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  432. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  433. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  434. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  435. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  436. ^ 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 …”).
  437. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  438. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
  439. ^ Young, Adam (September 7, 2004). “The Origin of the Income Tax”. Ludwig von Mises Institute. Retrieved January 24, 2007.
  440. ^ “An outline of Swiss Tax System” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  441. ^ Pandey, T. N. (February 13, 2000). “The evolution of income-tax”. The Hindu Business Line.
  442. ^ “1864 – 1973 Imposta di ricchezza mobile”. Dipartimento Finanze (in Italian). Retrieved March 14, 2023.
  443. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  444. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  445. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  446. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  447. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  448. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  449. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  450. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  451. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  452. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  453. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  454. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  455. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  456. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  457. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  458. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  459. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  460. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  461. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  462. ^ See, e.g., UK requirements
  463. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  464. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  465. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  466. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  467. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  468. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  469. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  470. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  471. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  472. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  473. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  474. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  475. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013.
  476. ^ “International tax – Brunei Darussalam Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  477. ^ Bernasek, Anna (February 13, 2010). “Should Tax Bills Be Public Information?”. The New York Times. Retrieved March 7, 2010.
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  479. References
  480. [edit]
  481. ^ Jump up to:a b c d e Lin, Shuanglin (2022). China’s Public Finance: Reforms, Challenges, and Options. New York, NY: Cambridge University Press. ISBN 978-1-009-09902-8.
  482. ^ “Roman Taxes”. UNRV.com. Retrieved April 12, 2014.
  483. ^ “Saladin Tithe”. Online Medieval Sources Bibliography.
  484. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 34. ISBN 9780521870832.
  485. ^ Freire Costa, Leonor; Lains, Pedro; Münch Miranda, Susana (2016). An Economic History of Portugal, 1143-2010. Cambridge University Press. p. 8. ISBN 9781107035546.
  486. ^ Harris, Peter (2006). Income tax in common law jurisdictions: from the origins to 1820, Volume 1. Cambridge University Press. p. 1. ISBN 9780521870832.
  487. ^ Urban, Sylvanus (1837). The Gentleman’s Magazine. New Series. Vol. VII (162). pp. 546–47.
  488. ^ UK Retail Price Index inflation figures are based on data from Clark, Gregory (2017). “The Annual RPI and Average Earnings for Britain, 1209 to Present (New Series)”. MeasuringWorth. Retrieved May 7, 2024.
  489. ^ “A tax to beat Napoleon”. HM Revenue & Customs. Archived from the original on July 24, 2010. Retrieved January 24, 2007.
  490. ^ Adams, Charles (1998). Those Dirty Rotten Taxes: the tax revolts that built America. New York: The Free Press. ISBN 0-684-84394-3.
  491. ^ United Kingdom Gross Domestic Product deflator figures follow the MeasuringWorth “consistent series” supplied in Thomas, Ryland; Williamson, Samuel H. (2024). “What Was the U.K. GDP Then?”. MeasuringWorth. Retrieved July 15, 2024.
  492. ^ Bank, Steven A. (2011). Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches. Cambridge University Press. pp. 28–29. ISBN 9781139502597.
  493. ^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (August 5, 1861).
  494. ^ Pollack, Sheldon D. (2014). “The First National Income Tax, 1861–1872”. The Tax Lawyer. 67 (2): 311–330. JSTOR 24247751.
  495. ^ Johnston, Louis; Williamson, Samuel H. (2023). “What Was the U.S. GDP Then?”. MeasuringWorth. Retrieved November 30, 2023. United States Gross Domestic Product deflator figures follow the MeasuringWorth series.
  496. ^ 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 …”).
  497. ^ “THIRTY-EIGHTH CONGRESS. SESS.. I. C. 173. 1864” (PDF). Library of Congress. Archived from the original (PDF) on November 13, 2018. Retrieved November 7, 2018.
  498. ^ Dunbar, Charles F. (1894). “The New Income Tax”. The Quarterly Journal of Economics. 9 (1): 26–46. doi:10.2307/1883633. JSTOR 1883633.
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  503. ^ “Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty”. EuropeNow.
  504. ^ Shiomi, Saburo (1935). “The Development of the Income Tax in Japan”. Kyoto University Economic Review. 10 (1): 54–84. JSTOR 43216791.
  505. ^ Vosslamber, Rob (2011). “Taxation for New Zealand’s future: The introduction of New Zealand’s progressive income tax in 1891”. Accounting History. 17 (1): 105–122. doi:10.1177/1032373211424581. S2CID 154949776.
  506. ^ Jiménez-Valladolid de L´Hotellerie-Fallois, Domingo Alberto; Vega Borrego, Félix (2013). “Corporate income tax subjects: Spain” (PDF). Ministry of Economy and Competitiveness of Spain. Archived from the original (PDF) on December 12, 2019. Retrieved May 6, 2019.
  507. ^ Organisation for Economic Co-operation and Development. Tax Policy Reforms in Denmark (PDF) (Report).
  508. ^ “Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  509. ^ Zimmer, Frederik (2003). “The Development of the Concept of Income in Nordic Tax Law” (PDF). In Wahlgren, Peter (ed.). Scandinavian Studies in Law. Vol. 44: Tax Law. Stockholm: The Stockholm University Law Faculty. pp. 393–410.
  510. ^ Stewart, Miranda (June 6, 2016). “Income Tax at 100 Years: A Little History”. Tax and Transfer Policy Institute. Australian National University.
  511. ^ Bowman, Linda (1993). “Russia’s First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914”. Slavic Review. 52 (2): 256–282. doi:10.2307/2499922. JSTOR 2499922. S2CID 156258835.
  512. ^ Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym [Act on State Income Tax and Property Tax], Dz. U., 1920, vol. 82, No. 550 (July 16, 1920)
  513. ^ Rodriguez, Diogo (October 18, 2018). “Income tax in Brazil: past, present, and future”. The Brazilian Report.
  514. ^ Albertus, Michael (2015). Autocracy and Redistribution: the politics of land reform. New York: Cambridge University Press. p. 76. ISBN 978-1-107-10655-0.
  515. ^ Contreras, Manuel E (1993). The Bolivian Tin Mining Industry in the First Half of the Twentieth Century (PDF). Institute of Latin American Studies Research Papers. Vol. 32. London: Institute of Latin American Studies. ISBN 0-901145-85-8.
  516. ^ “Institutions and Factor Endowments: Income Taxation in Argentina and Australia” (PDF). Archived from the original (PDF) on May 6, 2019. Retrieved May 6, 2019.
  517. ^ Basombrio Porras, Carlos. “Collection Agencies and Systems in Peru” (PDF): 129–132. {{cite journal}}: Cite journal requires |journal= (help)
  518. ^ Pang Tim Tim, Terence (2002). “Kong Xiangxi, Chauncey”. In Pak-Wah Leung, Edwin (ed.). Political Leaders of Modern China: A Biographical Dictionary. Westport, Connecticut: Greenwood Press. p. 77. ISBN 0-313-30216-2.
  519. ^ Moreno, María Antonia; Maita Bolívar, Miriam Adriana (2014). Tax elasticity in Venezuela: A dynamic cointegration approach (PDF). XIX Meeting of the Central Bank Researchers Network of the Americas.
  520. ^ “6 años de IRPF, evaluación de la imposición a la renta personal” [Six years of IRPF, evaluation of the personal income tax] (presentation) (in Spanish). Jornadas Tributarias. October 30, 2013.
  521. ^ “Income Tax Slabs – Economic Times”. The Economic Times.
  522. ^ See, e.g., UK requirements
  523. ^ Jump up to:a b c Chun, Rene (March 10, 2019). “Why Americans Don’t Cheat on Their Taxes”. The Atlantic. Retrieved March 10, 2019.
  524. ^ Killingsworth 1983 and Pencavel 1986[full citation needed]
  525. ^ “Why are taxes so complicated?”. Tax Policy Center. May 2020. Retrieved August 19, 2013.
  526. ^ Drucker, Jesse (April 18, 2012). “How to Pay No Taxes: 10 Strategies Used by the Rich”. Bloomberg. Retrieved August 19, 2013.
  527. ^ Kagan, Julia (March 15, 2022). “Deadweight Loss Of Taxation”. Investopedia. Retrieved August 19, 2013.
  528. ^ “Hidden tax increases – the extra tax burden of the bracket creep and the expected impact of income tax rates ‘on wheels’ on tax reliefs”. www.ifo.de. Retrieved November 9, 2021.
  529. ^ Bohanon, Cecil E. (December 1, 1983). “The tax-price implications of bracket-creep”. National Tax Journal. 36 (4): 535–538. doi:10.1086/NTJ41862549. ISSN 0028-0283. S2CID 232213656. Retrieved November 9, 2021.
  530. ^ “Bracket creep and its fiscal impact”. Parliament of Australia. September 29, 2021. Retrieved September 16, 2022.
  531. ^ Scott, Michelle (February 21, 2022). “Income Definition: Types, Examples, and Taxes”.
  532. ^ “Topic No. 403, Interest Received”. April 4, 2023.
  533. ^ Lake, Rebecca (May 19, 2022). “Reducing Capital Gains Tax on a Rental Property”.
  534. ^ “International tax – France Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on October 25, 2012.
  535. ^ “International tax – Singapore Highlights 2012” (PDF). Deloitte. 2012. Archived from the original (PDF) on June 3, 2013 Darussalam Highlights 2012″ (PDF).
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