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One proposed definition for walkability is: "The extent to which the built environment is friendly to the presence of people living, shopping, visiting, enjoying or spending time in an area". [5] A study attempted to comprehensively and objectively measure subjective qualities of the urban street environment.
The power to tax is a concurrent power of the federal government and the individual states. [8] The taxation power has been perceived over time to be very broad, but has also, on occasion, been curtailed by the courts. [9] United States v.
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because ...
The tax is administered at the local government level. Many states impose limits on how local jurisdictions may tax property. Because many properties are subject to tax by more than one local jurisdiction, some states provide a method by which values are made uniform among such jurisdictions. Property tax is rarely self-computed by the owner.
Efficient tax administration is key to encouraging businesses to become formally registered, thereby expanding the tax base and revenues. On the other hand, an unfair tax administration can harm the tax system and reduce the government legitimacy.
The tax gap is the difference between the amount of tax legally owed and the amount actually collected by the government. The tax gap in 2006 was estimated to be $450 billion. [125] The tax gap two years later in 2008 was estimated to be in the range of $450–$500 billion and unreported income was estimated to be approximately $2 trillion. [126]
In effect, the latter clause required any direct tax to be based on a census. For example, if the government desired to raise $10 million and New York had 20% of the total U.S. population at that time, then New York would be required to raise $2 million. If New York had 1 million residents, each resident would owe $2 in taxes.
Tax law education is a specialisation of accountants, tax agents, and lawyers. Accountants are required by either CPA Australia to complete a course in law of taxation and law of financial services. There is a legal obligation to complete taxation law and commercial law for registration as a tax agent with the Tax Practitioner's Board.