Graph and download economic data for Total Revenue for Traveler Accommodation, Establishments Subject to Federal Income Tax (REV7211TAXABL144QNSA) from Q3 2012 to Q1 2025 about travel, revenue, establishments, tax, federal, services, CPI, income, price index, indexes, price, and USA.

ABSTRACT This paper aims to evaluate and compare the distributive impact of the personal income tax (PIT) on individual’s income in Brazil and China by measuring the Gini Index before and after this tax incidence. The paper also proposes a methodology for transposing the PIT backets from one country to another. The results show that a more progressive scheme implemented by China, with more brackets and higher rates, does not guarantee reduction of inequality, due to the level of income exemption and to the incomes on which the marginal rates affect. Thus, it can be perceived that the PIT brackets of these two countries deserves revisions if they seek to fulfill the distributive function.

As of 2020, the tax burden sub-score on the Economic Freedom Index for Egypt was ****. This was an increase of *** points from the preceding year. Between 2000 and 2020, the tax burden value ranged between **** points in 2006 and **** points in 2008. For the period under review, the Egyptian tax burden score was below the world average from 2000 to 2006, and the African average from 2001 to 2006. In 2007, the sub-score improved significantly by **** points from 2006, and remained higher than both averages until 2020. This occurred due to a new income tax in June 2005, as well as a unified corporate law. According to the index, the score for tax burden in Egypt was considered "free" from 2007 to 2020.

Question 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies?

Indonesia PT Bank Index Selindo: Income Tax data was reported at 11.085 IDR bn in Jun 2019. This records an increase from the previous number of 7.499 IDR bn for May 2019. Indonesia PT Bank Index Selindo: Income Tax data is updated monthly, averaging 11.986 IDR bn from Jan 2010 (Median) to Jun 2019, with 114 observations. The data reached an all-time high of 39.983 IDR bn in Dec 2016 and a record low of 0.591 IDR bn in Jan 2010. Indonesia PT Bank Index Selindo: Income Tax data remains active status in CEIC and is reported by Indonesia Financial Services Authority. The data is categorized under Indonesia Premium Database’s Banking Sector – Table ID.KBC045: Foreign Exchange Bank: Income Statement: PT Bank Index Selindo.

[ARCHIVED] Community Counts data is retained for archival purposes only, such as research, reference and record-keeping. This data has not been maintained or updated. Users looking for the latest information should refer to Statistics Canada’s Census Program (https://www12.statcan.gc.ca/census-recensement/index-eng.cfm?MM=1) for the latest data, including detailed results about Nova Scotia.

This table reports income, taxes and tax yields as reported on tax filings, by age and sex. Geography available: economic regions

Abstract Purpose: The purpose of the study was to evaluate reporting for income tax from a social responsibility perspective. Specifically, the research aims to ascertain the relationship between various aspects of income tax disclosure, namely its extent, effective tax rate and reporting for tax in corporate social responsibility reports, and various factors such as size, profitability, leverage and sector. Design/methodology/approach: Data collected from financial and corporate social responsibility reports covering the 2010-2014 period of entities included in the Portuguese Stock Index (PSI) 20 were used to build two indices. Using the logistic regression technique to assess the data gathered for two models, the indices were used as the dependent variables within the first model, and the effective tax rate was used in the second one. Size, profitability, leverage, sector and the effective tax rate were chosen as independent variables. Findings: The findings demonstrate the existence of a relationship between disclosure indices and size (positive), leverage (negative) and sector (negative). For the effective tax rate, only sector revealed a significant positive relationship. Originality/value: The study contributes to the relatively novel idea of viewing income taxes as a matter of corporate social responsibility, by focussing on reporting. To the best of the authors’ knowledge, the study is unique in analysing the data collected from the corporate social responsibility perspective.

The dataset, named "Tax Complexity and Economic Development Dataset," explores the relationship between tax complexity and the economic development of nations. The data covers the years 2016 to 2022 and comprises the following columns:

Country: Name of the country. Year: Year of the data. Tax Complexity Index: Index measuring the overall complexity of a country's tax system. Tax Complexity Index Rank: Rank of the country based on the Tax Complexity Index. Tax Code Complexity: Complexity inherent in different regulations of the tax code. Tax Code Complexity Rank: Rank of the country based on Tax Code Complexity. Tax Framework Complexity: Complexity arising from features and processes of a tax system. Tax Framework Complexity Rank: Rank of the country based on Tax Framework Complexity. Additional Taxes Complexity: Complexity of taxes levied on multinational corporations (MNCs) in addition to corporate income taxes. Additional Taxes Rank: Rank of the country based on Additional Taxes Complexity. (Alternative) Minimum Tax Complexity: Separate income tax regulations to ensure that an MNC pays at least a minimum amount of taxes. (Alternative) Minimum Tax Rank: Rank of the country based on (Alternative) Minimum Tax Complexity. Capital Gains Complexity: Complexity related to capital gains realized by an MNC on the disposal of non-inventory assets. Capital Gains Rank: Rank of the country based on Capital Gains Complexity. CFC-Rules Complexity: Regulations to combat profit shifting to companies in low- or no-tax jurisdictions controlled by an MNC. CFC-Rules Rank: Rank of the country based on CFC-Rules Complexity. Corporate Reorganization Complexity: Complexity related to the change in the structure or ownership of an MNC through reorganization. Corporate Reorganization Rank: Rank of the country based on Corporate Reorganization Complexity. Depreciation Complexity: Deductions for allocating the costs of assets over their useful lives. Depreciation Rank: Rank of the country based on Depreciation Complexity. Dividends Complexity: Complexity of cash dividends received or paid by an MNC. Dividends Rank: Rank of the country based on Dividends Complexity. General Anti-Avoidance Complexity: Broad regulations denying the benefit of a transaction designed to avoid taxes. General Anti-Avoidance Rank: Rank of the country based on General Anti-Avoidance Complexity. Group Treatment Complexity: Regime allowing the grouping of profits and losses of associated companies. Group Treatment Rank: Rank of the country based on Group Treatment Complexity. Interest Complexity: Complexity of interest payments received or paid by an MNC. Interest Rank: Rank of the country based on Interest Complexity. Investment Incentives Complexity: Measures designed to encourage investment and promote innovation. Investment Incentives Rank: Rank of the country based on Investment Incentives Complexity. Loss Offset Complexity: Form of relief for ordinary losses incurred. Loss Offset Rank: Rank of the country based on Loss Offset Complexity. Royalties Complexity: Complexity of payments for the use of intellectual property. Royalties Rank: Rank of the country based on Royalties Complexity. Statutory Tax Rate Complexity: Complexity of the tax rate that applies to MNCs' determined taxable income. Statutory Tax Rate Rank: Rank of the country based on Statutory Tax Rate Complexity. Transfer Pricing Complexity: Regulations to prevent prices from being charged to a subsidiary to excessively reduce taxable income. Transfer Pricing Rank: Rank of the country based on Transfer Pricing Complexity. Guidance Complexity: Guidance provided by the tax authority or other laws to resolve uncertain tax issues. Guidance Rank: Rank of the country based on Guidance Complexity. Enactment Complexity: Complexity of the formal process of how a tax proposal becomes law. Enactment Rank: Rank of the country based on Enactment Complexity. Payment & Filing Complexity: Process of preparing and filing a tax return as well as paying taxes. Payment & Filing Rank: Rank of the country based on Payment & Filing Complexity. Audits Complexity: Complexity of the examination and verification of a tax return carried out by the tax authority. Audits Rank: Rank of the country based on Audits Complexity. Appeals Complexity: Complexity of the process of challenging a tax assessment. Appeals Rank: Rank of the country based on Appeals Complexity. Country Code: Code representing the country. Taxes on income, profits and capital gains (% of total taxes): Percentage of total taxes levied on income, profits, and capital gains. GDP growth (annual %): Annual percentage growth rate of GDP at market price...

97-107 Annual Comprehensive Income Tax Settlement and Declaration Manual Filing Summary Form for Five Regional Tax Offices

1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? 5.2a: Do rules specify withholding taxes applicable to payments to non-resident extractive industry suppliers?

Graph and download economic data for Index of Sales Tax Receipts for France (M15016FRM324SNBR) from Sep 1920 to Mar 1937 about sales taxes, receipts, France, tax, sales, and indexes.

Question 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies?

In the fiscal year 2023, with the national average set at 100, the per capita local tax revenue of Tokyo prefecture stood at ***** index points, representing about *** times the amount of Nagasaki prefecture.

This paper evaluates income tax reforms in China and India. The combination of fast income growth and under-indexed tax schedule in China implies the fraction of the Chinese population subject to income tax has increased from less than 0.1 percent in 1986 to about 20 percent in 2008, while it has stagnated around 2-3 percent in India. Chinese income tax revenues, as a share of GDP, increased from less than 0.1 percent in 1986 to about 1.5 percent in 2005 and 2.5 percent in 2008, while the constant adaptation of exemption levels and income brackets in India have caused them to stagnate around 0.5 percent of GDP. (JEL D31, H24, 015, 023, P23, P35)

Question 1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?

1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?

Gini index (%) of tax income in the city of Barcelona based on the experimental project Atlas de distribución de la renta de los hogares of Instituto Nacional de Estadística (INE)

[ARCHIVED] Community Counts data is retained for archival purposes only, such as research, reference and record-keeping. This data has not been maintained or updated. Users looking for the latest information should refer to Statistics Canada’s Census Program (https://www12.statcan.gc.ca/census-recensement/index-eng.cfm?MM=1) for the latest data, including detailed results about Nova Scotia. This table reports income, taxes and tax yields as reported on tax filings, by age and sex. Geography available: economic regions

Germany Advance Turnover Tax Return Index: swda data was reported at 125.900 2015=100 in Jul 2020. This records an increase from the previous number of 123.600 2015=100 for Jun 2020. Germany Advance Turnover Tax Return Index: swda data is updated monthly, averaging 112.500 2015=100 from Jan 2015 (Median) to Jul 2020, with 67 observations. The data reached an all-time high of 132.500 2015=100 in Feb 2020 and a record low of 97.900 2015=100 in Jan 2015. Germany Advance Turnover Tax Return Index: swda data remains active status in CEIC and is reported by Federal Statistics Office Germany. The data is categorized under Global Database’s Germany – Table DE.F006: Advance Turnover Tax Returns Index: Seasonally and Working Day Adjusted.

Graph and download economic data for Tax on Bourse Operations, Index for France (M1513AFRM324SNBR) from Jan 1898 to Jun 1914 about purchase, France, tax, securities, sales, and indexes.