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The income from dividends, rents, and capital gains are taxed with capital income tax. In 2017 the capital income is taxed at a fixed rate of 30% or 34% for income that exceeds 30,000 euro. Some companies have a different taxation depending on if they are listed or not. Public companies have 15% of their dividends tax-exempt.
The tax is paid at a graduated rate depending upon the size of the employer. The current rates (as at June 2007) are 10% for small employers [8] and 14% for larger employers. 8% of the total remuneration is deduction from the employee, the remainder of the liability is met by the employer.
Regressive taxes are implemented in the United States primarily through sales taxes, excise taxes, and payroll taxes. Sales taxes are imposed by state and local governments on goods and services, impacting lower-income individuals more as they spend a larger portion of their income on necessities subject to these taxes.
Income earned in Croatia is subject to a progressive income tax, of two different brackets. [2] In addition to tax, local government can collect surtax depending on the residence of taxpayer. [3] VAT in Croatia is levied at three different rates. The standard rate is 25 percent, two reduced rates are 13 and 5 percent apply on different goods ...
Taxation in Greece is based on the direct and indirect systems. The total tax revenue in 2017 was €47.56 billion from which €20.62 billion came from direct taxes and €26.94 billion from indirect taxes. The total tax revenue represented 39.4% of GDP in 2017. [1] Taxes in Greece are collected by the Independent Authority for Public Revenue ...
Austria has a number of other types of taxation, these include the following: Capital gains tax ( Kapitalertragsteuer) the tax rate is equal to 25%. Based on the tax reform in 2016, the tax rate levied on dividends increased to 27.5%, while the tax rate imposed on saving remained constant (25%). Real estate transfer tax ( Grunderwerbsteuer ...
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