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List of taxes
This page, a companion page to tax, lists different taxes by economic design. For different taxes by country, see Tax rates around the world.
Taxes generally fall into the following broad categories:
* Income tax
* Payroll tax
* Property tax
* Consumption tax
* Tariff (taxes on international trade)
* Capitation, a fixed tax charged per person
* Fees and tolls
* Effective taxes, government policies that aren't explicitly taxes, but result in income to the government through losses to the public
== Income tax ==
(詳細はCapital gains tax is a tax on the sale of an investment, usually stocks, bonds, precious metals and property.
* Corporate tax is levied on the earnings or profits of a corporation.
* Dividend tax is a tax on dividends paid to shareholders of a company.
* Excess profits tax is a tax on unusually high profits levied on a corporation. This was largely levied in the United States in times of war to prevent war profiteering, but has been proposed at other times.
* Flat tax, an income tax where everyone pays the same tax rate.
* Gift tax, a tax on gifts received.
*Gross receipts tax, a tax on revenues received by a corporation, even if they don't profit.
*Hall–Rabushka flat tax, a flat tax on income that excludes investments.
* Inheritance tax, a tax paid on money gained through inheritance
*Negative income tax, an income tax where the poor receive payment from the government, instead of owing taxes.
* Windfall profits tax is a tax on profits gained by a company that has some kind of large unexpected profit.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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