フラット・タックス
出典: フリー百科事典『ウィキペディア（Wikipedia）』 (2024/01/18 02:14 UTC 版)
フラット・タックス（flat tax）とは、累進課税と異なり、税率を一律にした税制。フラット税、一律課税、または均等税とも訳される[1]。1981年、スタンフォード大学のホール(R.E.Hall)とラブシュカ(A.Rabushka)が考案した。一般的には個人所得税の文脈で議論されるが、消費税、財産税、譲渡税にも適用される場合がある。
- ^ The national government does not tax income, but all three subdivisions (Federation of Bosnia and Herzegovina, Republika Srpska and Brčko District) tax income using the same flat rate.[17]
- ^ The national government imposes an income tax rate of 10%. Residents of a municipality also pay a joint municipal tax of 6% (collected by the national government and distributed to the municipality) and a municipal tax of 26% or 28% (depending on the municipality), for a total income tax rate of 42 or 44%. Residents of an unincorporated area pay an additional tax of 26% (set by the national government for the area), for a total income tax rate of 36%.[19]
- ^ Applies to Guernsey and Alderney.[15] Sark does not tax income, but taxes assets at a flat rate with minimum and maximum amounts.[20]
- ^ The autonomous region of Kurdistan taxes personal income at a flat rate instead of the progressive rates set by the federal government of Iraq.[21]
- ^ Composed of a regular tax rate of 18% and a military tax of 1.5%.[15]
- ^ In Ertholmene, which is not part of a municipality, there is no municipal tax.[30]
- ^ a b c d e Plus church tax for members of certain religions, also at a flat rate.
- ^ Most municipalities in every region, including all municipalities in ヴァッレ・ダオスタ州, do not tax income. Of the municipalities that tax income, most in every region, including all in Basilicata, Molise and Sicily, use a flat rate, but some use progressive rates.[35]
- ^ Also applies to other Norwegian territories except Svalbard.[38]
- ^ The combined county and municipal tax rate ranges from 29.08 to 35.15%.[39] In Gotland, the only municipality handles both county and municipal functions, so the county does not tax income and the municipality uses a tax rate similar to the combined rate in other counties.
- ^ All other cantons and municipalities use progressive rates.
- ^ The national progressive rates apply to England and Northern Ireland without modifications. They are reduced in Wales, whose government adds a flat rate.[42] Scotland replaces the national rates with its own progressive rates.[43]
- ^ All other states, counties and municipalities either use progressive rates or do not tax income.
- ^ Most counties and most municipalities in this state do not tax income,[45] and all those that do use a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 4% depending on the location.
- ^ a b c Most municipalities in this state do not tax income. All those that do use a flat rate.
- ^ No counties or municipalities in this state tax income from work, but some tax interest and dividends, all using a flat rate. Where a county or municipal tax exists, the combined rate ranges from 0.5 to 3% depending on the location.[52]
- ^ a b c Only applies to interest and dividends. This jurisdiction does not tax income from work.
- ^ Most counties, some municipalities and some school districts in this state tax income, most using a flat rate but some using regressive rates.[54] Where a county, municipal or school district tax exists, the combined rate ranges from 0.45 to 4.25% depending on the location.[55][56][57][58]
- ^ Including the city of Baltimore, which is equivalent to a county.
- ^ Most municipalities and some school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.25 to 4.5% depending on the location.[69][70]
- ^ Most municipalities and most school districts in this state tax income, all using a flat rate. Where a municipal or school district tax exists, the combined rate ranges from 0.312 to 3.8712% depending on the location.[72]
- ^ デジタル大辞泉、小学館
- ^ a b アジア&ワールド協会編著 『図解 BRICs経済がみるみるわかる本』 PHP研究所、2005年。
- ^ 後述。また英語版ウィキペディア「Flat tax」を参照のこと。
- ^ a b [1]
- ^ 経済産業研究所「BBL議事録 (2005年9月6日)米国の税制・年金改革から考える」
- ^ a b c d e f g 知原信良 (2003-12). “米国における税制改革の問題 -フラット･タックスを中心に-”. ディスカッション・ペーパー (財務省財務総合政策研究所).
- ^ 小飼弾「支出税(expenditure tax)とは何か」2006年11月15日記事
- ^ 『Meade Committee (1978)“The Structure and Reform of Direct Taxation”,Allen &Unwin.
- ^ 内閣府税制調査会 平成19年5月17日(木) 企画会合・調査分析部会合同会議 ・グローバル化する経済の中での税制の課題―マイケル・キーン 議事録
- ^ Slemrod, Joel and Bakija, Jon(2004), Taxing Ourselves A Citizen’s Guide to the Debate over Taxes 3rd edition, MIT Press.知原 信良「米国における税制改革の問題 -フラット・タックスを中心に-」財務省財務総合政策研究所ディカッションペーパー2003年12月
- ^ 大前研一「KON188 生活・ビジネスに直結。世界の流れに逆行する日本の税制度改革」
- ^ Law on the income tax on individuals Archived 12 June 2019 at the Wayback Machine., Chamber of Commerce and Industry of the Republic of Abkhazia. (ロシア語)
- ^ Armenia – Individual – Taxes on personal income, PricewaterhouseCoopers, 13 July 2020.
- ^ Guide to investment Archived 3 September 2018 at the Wayback Machine., Artsakh Investment Fund, 2016.
- ^ a b c d e f g h i j k l m n o p Worldwide Personal Tax and Immigration Guide 2019–20, Ernst & Young, November 2019.
- ^ “Income and business tax act chapter 55”. Income Tax Department of Belize. 2018年10月7日時点のオリジナルよりアーカイブ。2019年2月17日閲覧。
- ^ a b Bosnia and Herzegovina tax system Archived 25 October 2018 at the Wayback Machine., Foreign Investment Promotion Agency of Bosnia and Herzegovina, 26 January 2016.
- ^ Annual income tax return Archived 18 February 2019 at the Wayback Machine., Timor-Leste Ministry of Finance.
- ^ a b Set percentages for the 2020 income year, Tax Agency of Greenland, 4 December 2019.(グリーンランド語、デンマーク語)
- ^ The Direct Taxes for 2020 (Sark) Ordinance, 2019, Guernsey Legal Resources.
- ^ a b Iraq Highlights 2020, Deloitte, April 2020.
- ^ Kyrgyzstan highlights 2018 Archived 18 February 2019 at the Wayback Machine., Deloitte.
- ^ Moldova – Individual – Taxes on personal income, PricewaterhouseCoopers, 2 July 2020.
- ^ Employment and Services Tax Act 2014, Republic of Nauru Law.
- ^ North Macedonia – Individual – Taxes on personal income, PricewaterhouseCoopers, 30 July 2020.
- ^ “Law on the income tax on individuals” (ロシア語). Committee on Taxes and Duties of the Republic of South Ossetia. 2013年11月5日時点のオリジナルよりアーカイブ。2017年6月19日閲覧。
- ^ A Low Flat Tax Has Been Adopted in Pridnestrovie Archived 10 June 2015 at the Wayback Machine., Alvin Rabushka, 17 August 2007.
- ^ Turkmenistan highlights 2019 Archived 18 February 2019 at the Wayback Machine., Deloitte.
- ^ Local government personal taxation by time, region and tax rate, Statistics Denmark.
- ^ Residents of Danish island cannot vote, DR, 21 November 2017.(デンマーク語)
- ^ Table of municipal tax, church tax and child deduction 2021, TAKS. (フェロー語)
- ^ List of municipal and church income tax rates in year 2021, Tax Administration of Finland, 1 December 2020. (フィンランド語)
- ^ Municipal tax rates, Icelandic Association of Local Authorities. (アイスランド語)
- ^ Regional additional to the personal income tax, Department of Finance of Italy, 2020. (イタリア語)
- ^ a b Municipal additional to the personal income tax, Department of Finance of Italy, 2020. (イタリア語)
- ^ Overview of individual tax system, Japan External Trade Organization.
- ^ Advance payment 2021, Norwegian Tax Administration, 22 December 2020. (ノルウェー語)
- ^ Jan Mayen and the Norwegian dependencies in Antarctica, Norwegian Tax Administration. (ノルウェー語)
- ^ a b Local tax rates 2021, by municipality, Statistics Sweden, 17 December 2020.
- ^ Tax bases 2001–2020, Canton of Obwalden, 6 January 2020. (ドイツ語)
- ^ 07 Natural persons – tax rates and tariffs 2012–2021, Canton of Uri. (ドイツ語)
- ^ Welsh Rates of Income Tax, Welsh Government, 3 March 2020.
- ^ Income Tax in Scotland, Gov.uk.
- ^ Welsh Rates of Income Tax 2020–2021, Welsh Parliament, 3 March 2020.
- ^ Alabama, TimeTrex, July 2020.
- ^ a b Occupational Tax Return, Avenu, November 2019.
- ^ Occupational tax reporting, City of Tuskegee.
- ^ Individual Income Tax Guide, Colorado Department of Revenue.
- ^ Earned income tax regulations, City of Wilmington, February 2011.
- ^ Income Tax Rates, Illinois Department of Revenue.
- ^ How to compute withholding for state and county income tax, Department of Revenue of Indiana, 1 January 2021.
- ^ a b c Local intangibles tax return 2021, Kansas Department of Revenue.
- ^ Individual Income Tax, Kentucky Department of Revenue.
- ^ Rates, Kenton County.
- ^ a b Tax Administrator, Mercer County.
- ^ Important Documents, Cumberland County.
- ^ a b City Occupational Tax Rates, Kentucky League of Cities, 21 October 2019.
- ^ a b Taxes, Kentucky Department of Education, 5 January 2021.
- ^ Occupational Tax Forms, Montgomery County.
- ^ Form W1 instructions, Louisville-Jefferson County Metro Government.
- ^ Tax Rates, Comptroller of Maryland.
- ^ Personal income tax for residents, Commonwealth of Massachusetts.
- ^ What are the current tax rate and exemption amounts?, Michigan Department of Treasury.
- ^ What cities impose an income tax?, Michigan Department of Treasury.
- ^ Have you paid your KCMO earnings tax?, Kansas City, Missouri.
- ^ Earnings tax, City of Saint Louis.
- ^ Overview of New Hampshire taxes, Department of Revenue Administration of New Hampshire.
- ^ Tax rate schedules, North Carolina Department of Revenue.
- ^ a b Municipal Income Tax Rate Database, The Finder.
- ^ a b School District Income Tax Rate Database, The Finder.
- ^ Personal income tax, Pennsylvania Department of Revenue.
- ^ a b c EIT / PIT / LST Tax Registers, Pennsylvania Department of Community and Economic Development, 15 December 2020.
- ^ Tax rates, Utah State Tax Commission.
- ^ "Poland brings in flat tax Archived 2009年3月9日, at the Wayback Machine.", Adam Smith Institute
- ^ Greece joins the flat rate tax bandwagon. By George Trefgarne, Economics Editor. The Telegraph. 2005. [2]
- ^ "Flat tax rate on the cards." Kathimerini. 11 July 2005
- ^ "Abbott floats tax idea", Australian Broadcasting Corporation
- ^ "Abbott promises voter 'conversation", Sydney Morning Herald
- ^ "Abbott's flat tax reform 'unfair'", Australian broadcasting corporation
[続きの解説]
「フラット・タックス」の続きの解説一覧
- 1 フラット・タックスとは
- 2 フラット・タックスの概要
- 3 考案経緯と背景
- 4 フラットタックスの構造と特徴
- 5 各国の状況
- 6 参考文献
- フラット・タックスのページへのリンク
