Taxation: The Basics

Taxes are the primary source of revenue for most governments.  There are four different types of taxes:

  • income taxes, which are taxes collected from an individual’s income
  • general sales taxes, which are taxes collected from the retail price on items and/or services
  • excise taxes, which are taxes collected on specific products (such as tobacco, alcohol, gasoline, etc.)
  • ad valorem taxes, which are taxes that are based on the value of a property

There are three types of tax systems: proportional taxesregressive taxes, and progressive taxes.

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