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Max Planck Encyclopedia of Comparative Constitutional Law [MPECCoL]


Riccardo de Caria

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2015. All Rights Reserved.date: 18 September 2019


Published under the direction of the Max Planck Foundation for International Peace and the Rule of Law.
General Editors: Rainer Grote, Frauke Lachenmann, Rüdiger Wolfrum.

1. A tax is an imposition by a government on individuals or legal persons to perform an action in its favour, which nowadays typically involves paying a sum of money. Governments levy a wide variety of taxes; despite the many differences between legal systems, existing forms of taxation can usually be attributed to the same categories in different jurisdictions. Income taxes are levied as a percentage of a taxpayer’s net income. Corporate income taxes are levied on corporations’ ( corporations ) net income. Property taxes are levied on the value of property owned...
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