Flat tax (English Wikipedia)

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azdor.gov

"Individual Income Tax Forms". Arizona Department of Revenue.

bas.ac.uk

"Frequently Asked Questions about BAT Tax" (PDF). British Antarctic Survey. September 2014.

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Janis Grasis; Juris Bojārs (March 2015). "Necessity of the introduction of the progressive income tax system: A case of Latvia". In Ford Lumban Gaol; Fonny Hutagalung (eds.). Economics, Social Sciences and Information Management. CRC Press. p. 85. ISBN 978-1-138-02876-0.

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"File Your Personal Income Tax Form". Income Tax Department of Belize.

cato.org

"Iceland Comes in From the Cold With Flat Tax Revolution". The Business. 21 March 2007.

cepr.org

Flat Tax Reform in Ukraine: Lessons from Bulgaria, Simeon Djankov, CEPR.ORG, 13 December 2022.

cfo.com

"When Is a Dividend Deductible?". CFO. 18 September 2008. Archived from the original on 14 March 2010. Retrieved 28 November 2009.

colorado.gov

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"Individual Income Tax Guide". Colorado Department of Revenue.

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"Beboerne på dansk ø må ikke stemme" [Residents of Danish island cannot vote] (in Danish). DR. 21 November 2017.

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"Income Tax (Amendment) Order, 2014". Grenada Inland Revenue Division. Article 5.

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Are Social Security taxes regressive?, The Economist, 14 April 2009.
"The flat-tax revolution". The Economist. 14 April 2005.
"The case for flat taxes". The Economist. 14 April 2005.

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energystar.gov

Federal Income Tax Credits and Other Incentives for Energy Efficiency, Energy Star.

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"2021 review on Montenegro" (PDF). Regional Cooperation Council.

ey.com

"Worldwide Personal Tax and Immigration Guide". Ernst & Young.

finanze.gov.it

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"Regional additional to the personal income tax" (in Italian). Department of Finance of Italy.
"Municipal additional to the personal income tax" (in Italian). Department of Finance of Italy.

finlex.fi

"Inkomstskattelag" [Income tax law] (in Swedish). Finlex. Section 124.

flattaxes.blogspot.com

"The Flat Tax at Work in Albania: Year One". Alvin Rabushka. 21 January 2009.
"Albania Abandons Its Flat Tax". Alvin Rabushka. 29 December 2013.
"Iceland abandons the flat tax". Alvin Rabushka. 16 March 2010.
"St. Helena Adopts a 25% Flat Tax". Alvin Rabushka. 3 November 2013.
"Flat tax roundup December 2012". Alvin Rabushka. 29 December 2012.

gb.by

Валентин Жуков (3 January 2015). "Подоходный налог-2015: увеличены размеры ставки налога и налоговых вычетов" [Income tax 2015: tax rates and tax deductions increased] (in Russian). Главный Бухгалтер.

georgia.gov

dor.georgia.gov

"Employer's withholding tax guide 2025". Georgia Department of Revenue.

google.com

Government of New Hampshire (1925). "The Public Laws of the State of New Hampshire". p. 258.

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"Universal Social Levy". Inland Revenue Department of Anguilla.

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"Guide to the Income Tax Ordinance" (PDF). Government of South Georgia and the South Sandwich Islands.

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jamaicatax.gov.jm

"Income tax rates, thresholds and exemptions 2003-2018" (PDF). Tax Administration Jamaica.

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"Income Tax in Scotland". UK Government.

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"Payroll Tax". Government of the British Virgin Islands.

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"Welsh Rates of Income Tax". Welsh Government. 9 March 2022.

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"Direct Taxes for 2024 (Sark) Ordinance, 2023". Guernsey Legal Resources.

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"Czech Republic – Income Tax". KPMG. 31 January 2020. Archived from the original on 26 July 2021.
"Czech Republic – What's New for Employers and Employees in 2021?". KPMG. 22 January 2021.
"Montenegro: Amendments to individual income tax and labor laws effective 1 January 2022". KPMG. 19 January 2022. Archived from the original on 3 December 2023.

hoover.org

The Flat Tax, Robert E. Hall and Alvin Rabushka, Hoover Institution, 2 April 2007.
The Flat Tax at Work in Russia: Year Three, Alvin Rabushka, Hoover Institution, 26 April 2004.
Alvin Rabushka (16 January 2007). "Flat and Flatter Taxes Continue to Spread Around the Globe". Hoover Institution. Archived from the original on 7 July 2007.

idaho.gov

tax.idaho.gov

"Individual Income Tax Basics". Idaho State Tax Commission.

illinois.gov

tax.illinois.gov

"Income Tax Rates". Illinois Department of Revenue.

imf.org

The "Flat Tax(es)": Principles and Evidence, Michael Keen, Yitae Kim, and Ricardo Varsano, International Monetary Fund, September 2006.
"The Russian Flat Tax Reform" (PDF). International Monetary Fund. January 2005.

in.gov

"How to compute withholding for state and county income tax" (PDF). Department of Revenue of Indiana.

iowa.gov

revenue.iowa.gov

"IDR Announces 2025 Individual Income Tax Brackets and Interest Rates". Iowa Department of Revenue. 16 October 2024.
"Iowa counties, school district numbers, surtax rates for 2024". Iowa Department of Revenue.

irs.gov

Publication 936 (2021), Home Mortgage Interest Deduction, 5 January 2022.

jetro.go.jp

"Overview of individual tax system". Japan External Trade Organization.

kcmo.gov

"Have you paid your KCMO earnings tax?". Kansas City, Missouri.

kpmg.com

assets.kpmg.com

"Changes in tax and other legislations for the 2023 year" (PDF). KPMG. January 2023.

ksrevenue.gov

"Local intangibles tax return 2025" (PDF). Kansas Department of Revenue.

ky.gov

revenue.ky.gov

"2025 Kentucky withholding tax formula" (PDF). Kentucky Department of Revenue.

web.sos.ky.gov

"Occupational Taxes". Kentucky Secretary of State.

lexology.com

"Russian Federation: Russia raises individual income tax for high earners to 15% as of 2021". Lexology. 1 December 2020.

loc.gov

"Belarus: Flat Taxation System Introduced". Library of Congress. 30 July 2009.

louisiana.gov

revenue.louisiana.gov

"2024 Third Extraordinary Session Legislative Summaries" (PDF). Louisiana Department of Revenue.

macleans.ca

"The winners and losers if Alberta returns to a flat tax system". Maclean's. 9 May 2018.

marbleheadbeacon.com

"Ballot Question One: Fair Share Amendment or Unfair Tax Hike?". Marblehead Beacon. 3 October 2022.

marylandtaxes.gov

"Tax Rates". Comptroller of Maryland.

mesec.cz

"Superhrubá mzda" [Supergross wage] (in Czech). Měšec.cz.

michigan.gov

"Withholding Tax Information by Calendar Year". Michigan Department of Treasury.
"What cities impose an income tax?". Michigan Department of Treasury.

mns-ra.org

"Закон Республики Абхазия о подоходном налоге с физических лиц и индивидуальных предпринимателей" [Law of the Republic of Abkhazia on income tax from individuals and individual entrepreneurs] (PDF) (in Russian). Ministry of Taxes and Fees of Abkhazia. Article 7.

mra.mu

"Income Tax – Pay As You Earn (PAYE)" (PDF). Mauritius Revenue Authority. 1 August 2017. Archived from the original (PDF) on 15 December 2017.
"Income Tax – Pay As You Earn (PAYE)" (PDF). Mauritius Revenue Authority. 3 August 2018. Archived from the original (PDF) on 24 October 2018.

ms.gov

dor.ms.gov

"Tax Rates, Exemptions, and Deductions". Mississippi Department of Revenue.

nalogalania.ru

"Налоговый кодекс Республики Южная Осетия" [Tax code of the Republic of South Ossetia] (PDF) (in Russian). Committee on Taxes and Duties of the Republic of South Ossetia. Article 228.

nankr.am

"Եկամտային հարկի մասին" [On income tax] (in Armenian). National Assembly of Artsakh. 28 December 2013. Article 11. Archived from the original on 3 November 2023.
"«Եկամտային հարկի մասին» ԼՂՀ օրենքում փոփոխություններ և լրացումներ կատարելու մասին" [On making changes and additions to the law of the Republic of Nagorno-Karabakh "On income tax"] (in Armenian). National Assembly of Artsakh. 1 July 2019. Article 2. Archived from the original on 4 December 2023.
"«Եկամտային հարկի մասին» օրենքում փոփոխություններ եվ լրացումներ կատարելու մասին" [On making changes and additions to the law "On income tax"] (in Armenian). National Assembly of Artsakh. 19 February 2021. Article 3. Archived from the original on 3 November 2023.

ncdor.gov

"Tax Rate Schedules". North Carolina Department of Revenue.

neg.by

"Введена прогрессивная система налогообложения: опубликованы важные изменения в Налоговый кодекс на 2024 год" [A progressive taxation system has been introduced: important changes to the Tax Code for 2024 have been published] (in Russian). Экономическая Газета. 30 December 2023.

nh.gov

sos.nh.gov

"2021 Annual Report" (PDF). New Hampshire Department of Revenue Administration. 28 September 2021.

revenue.nh.gov

"Interest and Dividends Tax". New Hampshire Department of Revenue Administration.

oecd.org

"OECD tax database explanatory annex" (PDF). OECD. May 2023. pp. 26–27.

ohio.gov

thefinder.tax.ohio.gov

"Municipal Income Tax Rate Database". Department of Taxation of Ohio.
"School District Income Tax Rate Database". Department of Taxation of Ohio.

orbitax.com

"Seychelles introduces new progressive individual income tax from June 2018". Orbitax. 22 May 2018. Archived from the original on 24 January 2022.

ow.ch

gdb.ow.ch

"Steuergesetz" [Tax law] (in German). Canton of Obwalden.

ow.ch

"Steuerfüsse 2001-2025" [Tax bases 2001–2025] (in German). Canton of Obwalden. 5 December 2024.

oxfordbusinessgroup.com

"Trinidad & Tobago's recent tax changes and regulations". Oxford Business Group.

pa.gov

revenue.pa.gov

"Personal income tax". Pennsylvania Department of Revenue.

apps.dced.pa.gov

"EIT / PIT / LST Tax Registers". Pennsylvania Department of Community and Economic Development.

parliament.gov.gy

"Income Tax (Amendment) Act 2017". Parliament of Guyana. Articles 7 and 8.

podnikatel.cz

"Daně v roce 2009 klesnou jen nepatrně, nepolepšíme si" [Taxes in 2009 will fall only slightly, we will not improve] (in Czech). Podnikatel.cz. 30 October 2008.

portland.gov

"Personal Income Tax Filing and Payment Information". City of Portland, Oregon.

pwc.com

taxsummaries.pwc.com

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"Bosnia and Herzegovina – Individual – Taxes on personal income". PricewaterhouseCoopers.
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"North Macedonia – Individual – Taxes on personal income". PricewaterhouseCoopers.
"Tajikistan – Individual – Taxes on personal income". PricewaterhouseCoopers.
"Turkmenistan – Individual – Taxes on personal income". PricewaterhouseCoopers.
"Greenland – Individual – Taxes on personal income". PricewaterhouseCoopers.
"United Arab Emirates – Individual – Taxes on personal income". PricewaterhouseCoopers.

revds.com

"Occupational Tax Return" (PDF). Avenu.

ronlaw.gov.nr

"Employment and Services Tax Act 2014". Republic of Nauru Law.

sainthelena.gov.sh

"Income Tax Ordinance" (PDF). Government of Saint Helena. Archived from the original (PDF) on 19 September 2016.

samband.is

"Revenue sources" (in Icelandic). Icelandic Association of Local Authorities.

scb.se

"Local tax rates 2025, by municipality". Statistics Sweden. 16 December 2024.

skatteetaten.no

"Forskuddsmeldingen 2025" [Advance notice 2025] (in Norwegian). Norwegian Tax Administration. 16 December 2024.
"Jan Mayen og de norske bilandene i Antarktis" [Jan Mayen and the Norwegian dependencies in Antarctica] (in Norwegian). Norwegian Tax Administration.

ssa.gov

Contribution and Benefit Base, United States Social Security Administration.

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"Social Security Contributions". Anguilla Social Security Board.

ssrn.com

Herman Cain's 9-9-9 Tax Plan, Edward D. Kleinbard, Social Science Research Network, 24 October 2011.

statistikbanken.dk

"Local government personal taxation by time, region and tax rate". Statistics Denmark.

stlouis-mo.gov

"Earnings Tax Department". City of Saint Louis.

taaf.fr

"Guide pratique de l'hivernant dans les Terres australes françaises" [Practical guide of the winter sojourner in the French Southern Lands] (PDF) (in French). Administration of the French Southern and Antarctic Lands. September 2019.

taks.fo

"Talva yvir kommunuskatt, kirkjuskatt og barnafrádrátt 2025" [Table of municipal tax, church tax and child deduction 2025] (in Faroese). TAKS.

tax-news.com

"Latvian parliament adopts tax reform". Tax-News. 3 August 2017. Archived from the original on 16 February 2018.

taxfoundation.org

"State Tax Changes Taking Effect January 1, 2023". Tax Foundation. 22 December 2022.

timetrex.com

help.timetrex.com

"USA state taxes, Alabama". TimeTrex.

tn.gov

"Hall Income Tax Distributions and Local Government Finances" (PDF). Tennessee Advisory Commission on Intergovernmental Relations. April 2004.
"Hall Income Tax Notice" (PDF). Tennessee Department of Revenue. May 2017.

tuskegeealabama.gov

"Occupational tax reporting". City of Tuskegee.

tuvalu-legislation.tv

"Income Tax Act" (PDF) (2008 revised ed.). Tuvalu Legislation. Schedule 6.
"Income Tax (Amendment) Act 2008" (PDF). Tuvalu Legislation. Article 15.

ur.ch

"Natürliche Personen – Steuersätze und Tarife 2012–2025" [Natural persons – tax rates and tariffs 2012–2025] (in German). Canton of Uri.

utah.gov

incometax.utah.gov

"Tax rates". Utah State Tax Commission.

vero.fi

"Kuntien ja seurakuntien tuloveroprosentit vuonna 2025" [Municipal and church income tax rates in year 2025] (in Finnish). Tax Administration of Finland. 20 November 2024.

vinhi.vg

"National Health Insurance" (PDF). British Virgin Islands National Health Insurance.

vissb.vg

"Contributions". British Virgin Islands Social Security Board.

vspmr.org

"Закон Приднестровской Молдавской Республики о подоходном налоге с физических лиц" [Law of the Pridnestrovian Moldavian Republic on income tax from individuals] (in Russian). Supreme Council of the Pridnestrovian Moldavian Republic. Article 15.

wa.gov

dor.wa.gov

"Capital gains tax". Washington State Department of Revenue.

web.archive.org

"When Is a Dividend Deductible?". CFO. 18 September 2008. Archived from the original on 14 March 2010. Retrieved 28 November 2009.
"Եկամտային հարկի մասին" [On income tax] (in Armenian). National Assembly of Artsakh. 28 December 2013. Article 11. Archived from the original on 3 November 2023.
"«Եկամտային հարկի մասին» ԼՂՀ օրենքում փոփոխություններ և լրացումներ կատարելու մասին" [On making changes and additions to the law of the Republic of Nagorno-Karabakh "On income tax"] (in Armenian). National Assembly of Artsakh. 1 July 2019. Article 2. Archived from the original on 4 December 2023.
"«Եկամտային հարկի մասին» օրենքում փոփոխություններ եվ լրացումներ կատարելու մասին" [On making changes and additions to the law "On income tax"] (in Armenian). National Assembly of Artsakh. 19 February 2021. Article 3. Archived from the original on 3 November 2023.
"Czech Republic – Income Tax". KPMG. 31 January 2020. Archived from the original on 26 July 2021.
"Latvian parliament adopts tax reform". Tax-News. 3 August 2017. Archived from the original on 16 February 2018.
Alvin Rabushka (16 January 2007). "Flat and Flatter Taxes Continue to Spread Around the Globe". Hoover Institution. Archived from the original on 7 July 2007.
"Income Tax – Pay As You Earn (PAYE)" (PDF). Mauritius Revenue Authority. 1 August 2017. Archived from the original (PDF) on 15 December 2017.
"Income Tax – Pay As You Earn (PAYE)" (PDF). Mauritius Revenue Authority. 3 August 2018. Archived from the original (PDF) on 24 October 2018.
"Montenegro: Amendments to individual income tax and labor laws effective 1 January 2022". KPMG. 19 January 2022. Archived from the original on 3 December 2023.
"Income Tax Ordinance" (PDF). Government of Saint Helena. Archived from the original (PDF) on 19 September 2016.
"Seychelles introduces new progressive individual income tax from June 2018". Orbitax. 22 May 2018. Archived from the original on 24 January 2022.

wilmingtonde.gov

"Earned income tax regulations". City of Wilmington.