4
Podatki w USA "\"\\\"\\\\\\\"Key Findings\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\n 45 states collect statewide revenue taxes.\\\\\\\\r\\\\\\\\n 38 states collect local revenue taxes.\\\\\\\\r\\\\\\\\n the five states with just about all the highest typical mixed state-local revenue tax prices are generally Tennessee (9.45 percent), Arkansas (9.26 percent), Alabama (8.91 percent), Louisiana (8.91 percent), as well as Washington (8.89 percent).\\\\\\\\r\\\\\\\\n sales tax prices differ by simply state, nevertheless sales tax bases also impact how much income is actually collected from the tax along with how the tax affects the economy.\\\\\\\\r\\\\\\\\n Distinctions inside revenue tax prices cause shoppers to shop across borders or even buy items online.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIntroduction\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nRetail sales taxes tend to be among the more transparent methods to collect tax revenue. Whilst graduated earnings tax rates along with brackets tend to be complex along with confusing to numerous taxpayers, revenue taxes are easier to understand; customers could reach within their pockets and begin to see the rate published in receipts.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIn addition to state-level revenue taxes, customers encounter local-level revenue taxes throughout 38 states as well. These kind of prices could be substantial, so a situation with a reasonable statewide revenue tax charge could really use a high mixed state-local rate in contrast with other states. This specific report offers a population-weighted typical involving neighborhood revenue taxes throughout an try to offer a sense of the actual statutory local rate for every state. Notice Table 1 after this Fiscal Fact for the complete state-by-state listing associated with state along with nearby revenue tax rates.\\\\\\\\r\\\\\\\\nCombined Rates\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nFive states do not have statewide sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. Associated With these, Alaska along with Montana allow localities to cost revenue taxes.[1]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe five states with just about all the highest average mixed state-local sales tax prices are generally Tennessee (9.45 percent), Arkansas (9.26 percent), Alabama (8.91 percent), Louisiana (8.91 percent), as well as Washington (8.89 percent).\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe 5 states with all the lowest average combined rates tend to be Alaska (1.76 percent), Hawaii (4.35 percent), Wisconsin (5.43 percent), Wyoming (5.47 percent), along with Maine (5.50 percent).\\\\\\\\r\\\\\\\\nState Rates\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nCalifornia has got the highest state-level sales tax price at 7.5 percent.[2] five states tie for your second-highest statewide rate with 7 percent: Indiana, Mississippi, New Jersey, Rhode Island, and Tennessee.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe lowest non-zero, state-level sales tax is within Colorado, that includes a price associated with 2.9 percent. Seven states follow with 4 % rates: Alabama, Georgia, Hawaii, Louisiana, New York, South Dakota, along with Wyoming.[3]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nNo changes to end up being able to state-level revenue taxes took impact within the first 1 \\\\\\\\\\\\\\\/ 2 of 2014. However, Rhode Island considered eliminating its 7 % revenue tax in 2013 as well as revisited your concept within January associated with 2014.[4] Had the actual proposal passed, Rhode Island could have grow in order to be the initial state at any kind of time in order to repeal its statewide sales tax. \\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nOn October 1, 2013, the District involving Columbia lowered its sales tax via 6 percent for you to 5.75 percent.[5] Inside may regarding 2014, your D.C. Tax Revision Commission suggested raising this price back again approximately 6 % as becoming a part of its comprehensive group of recommendations for the D.C. Council, which furthermore included rate cuts in various other elements of the actual tax code.[6] Your Council decided from the sales tax charge increase, however, trying to become able to keep Washington, D.C.hs revenue tax price down below the particular rates inside neighboring Northern Virginia as well as Maryland as well as instead broadening the revenue tax base slightly. This kind of base expansion partially offset decreases within individual as well as corporate earnings tax rates.[7]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nOn August 5, 2014, Missouri voters rejected a growth regarding 0.75 % with their state sales tax. the boost would have lasted for a decade as well as could have frozen your statehs fuel tax at its present price over the same

Podatki w USA

Embed Size (px)

DESCRIPTION

"\"\\\"\\\\\\\"Key Findings\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\n 45 states collect statewide reven

Citation preview

Page 1: Podatki w USA

Podatki w USA

"\"\\\"\\\\\\\"Key Findings\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\n 45 states collect statewide revenuetaxes.\\\\\\\\r\\\\\\\\n 38 states collect local revenue taxes.\\\\\\\\r\\\\\\\\n the five states with just aboutall the highest typical mixed state-local revenue tax prices are generally Tennessee (9.45 percent),Arkansas (9.26 percent), Alabama (8.91 percent), Louisiana (8.91 percent), as well as Washington(8.89 percent).\\\\\\\\r\\\\\\\\n sales tax prices differ by simply state, nevertheless sales tax bases alsoimpact how much income is actually collected from the tax along with how the tax affects theeconomy.\\\\\\\\r\\\\\\\\n Distinctions inside revenue tax prices cause shoppers to shop across bordersor even buy items online.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIntroduction\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nRetail salestaxes tend to be among the more transparent methods to collect tax revenue. Whilst graduatedearnings tax rates along with brackets tend to be complex along with confusing to numeroustaxpayers, revenue taxes are easier to understand; customers could reach within their pockets andbegin to see the rate published in receipts.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIn addition to state-levelrevenue taxes, customers encounter local-level revenue taxes throughout 38 states as well. Thesekind of prices could be substantial, so a situation with a reasonable statewide revenue tax chargecould really use a high mixed state-local rate in contrast with other states. This specific report offersa population-weighted typical involving neighborhood revenue taxes throughout an try to offer asense of the actual statutory local rate for every state. Notice Table 1 after this Fiscal Fact for thecomplete state-by-state listing associated with state along with nearby revenue taxrates.\\\\\\\\r\\\\\\\\nCombined Rates\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nFive states do not have statewide salestaxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. Associated With these, Alaskaalong with Montana allow localities to cost revenue taxes.[1]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe five stateswith just about all the highest average mixed state-local sales tax prices are generally Tennessee(9.45 percent), Arkansas (9.26 percent), Alabama (8.91 percent), Louisiana (8.91 percent), as well asWashington (8.89 percent).\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe 5 states with all the lowest averagecombined rates tend to be Alaska (1.76 percent), Hawaii (4.35 percent), Wisconsin (5.43 percent),Wyoming (5.47 percent), along with Maine (5.50 percent).\\\\\\\\r\\\\\\\\nStateRates\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nCalifornia has got the highest state-level sales tax price at 7.5percent.[2] five states tie for your second-highest statewide rate with 7 percent: Indiana, Mississippi,New Jersey, Rhode Island, and Tennessee.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe lowest non-zero, state-levelsales tax is within Colorado, that includes a price associated with 2.9 percent. Seven states followwith 4 % rates: Alabama, Georgia, Hawaii, Louisiana, New York, South Dakota, along withWyoming.[3]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nNo changes to end up being able to state-level revenue taxestook impact within the first 1 \\\\\\\\\\\\\\\/ 2 of 2014. However, Rhode Island considered eliminatingits 7 % revenue tax in 2013 as well as revisited your concept within January associated with 2014.[4]Had the actual proposal passed, Rhode Island could have grow in order to be the initial state at anykind of time in order to repeal its statewide sales tax. \\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nOn October 1, 2013,the District involving Columbia lowered its sales tax via 6 percent for you to 5.75 percent.[5] Insidemay regarding 2014, your D.C. Tax Revision Commission suggested raising this price back againapproximately 6 % as becoming a part of its comprehensive group of recommendations for the D.C.Council, which furthermore included rate cuts in various other elements of the actual tax code.[6]Your Council decided from the sales tax charge increase, however, trying to become able to keepWashington, D.C.hs revenue tax price down below the particular rates inside neighboring NorthernVirginia as well as Maryland as well as instead broadening the revenue tax base slightly. This kind ofbase expansion partially offset decreases within individual as well as corporate earnings taxrates.[7]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nOn August 5, 2014, Missouri voters rejected a growth regarding0.75 % with their state sales tax. the boost would have lasted for a decade as well as could havefrozen your statehs fuel tax at its present price over the same

Page 2: Podatki w USA

period.[8]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nLocal Rates\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe 5 states with just aboutall the highest average neighborhood sales tax prices tend to be Alabama (4.91 percent), Louisiana(4.91 percent), Colorado (4.54 percent), The big Apple (4.48 percent), as well as Oklahoma (4.27percent).\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nAt the beginning regarding 2014, Mississippi had the lowest non-zero average neighborhood sales tax charge at 0.004 percent, attributable towards the statehssimply nearby sales tax in the time: the 0.25 percent sales tax inside the city of Tupelo. in thereferendum around the local January 2014 ballot, residents associated with Jackson approved a 1percent city-wide hspecial sales tax.h The Particular new tax took effect in the state capital aboutMarch 1, 2014, raising Mississippihs typical local charge to become able to 0.07percent.[9]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIdaho presently has the cheapest non-zero average local chargetogether with 0.01 percent. Simply the handful of cities and also counties levy a nearby revenue taxtogether with the statewide rate associated with 6 percent.[10]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nMany citiesas well as counties inside Kansas increased neighborhood revenue taxes last year, bringing the statethrough 12th for you to 9th inside the ranking of the highest combined state-local rates. InsideNovember associated with 2014, residents in the statehs largest city, Wichita, voted down aninitiative for you to approve a five-year, one percent citywide revenue tax that would assistance anybus route expansion plus a hjobs development fund.h[11]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nSalem County, Nj-new Jersey will be exempt from collecting the actual 7 % statewide revenue tax as well as insteadcollects any 3.5 percent nearby tax. We represent this anomaly as a poor 0.03 % statewide typicalneighborhood charge (adjusting for population as described in the methodology section below), andadditionally the mixed rate reflects this subtraction. Despite your slightly favorable impact on thegeneral rate, this lower charge represents an implicit acknowledgement by new Jersey officialswhich their own 7 % statewide rate is uncompetitive using neighboring Delaware, which in turnfeatures simply no sales tax.\\\\\\\\r\\\\\\\\nThe Role associated with Competition in Environment salesTax Rates\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nAvoidance involving revenue tax is many prone to occur in areaswhere there's a significant distinction between a pair of jurisdictions' revenue tax rates. Analysisshows that consumers could and also do depart high-tax places to create main purchases throughoutlow-tax areas, such as coming from cities to suburbs.[12] With Regard To example, evidence showsthat Chicago-area consumers create significant purchases inside surrounding suburbs or perhaps onthe internet to avoid Chicago's 9.25 percent sales tax rate.[13]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nAt the actualstatewide level, organizations sometimes find just outside involving the borders of substantial salestax locations to steer clear of being Biuro Rachunkowe subjected with their rates. The stark exampleof this requires place within the Northeast, exactly where even though I-91 runs up the Vermontaspect of the Connecticut River, many a lot more list establishments decide to find around the NewHampshire aspect in order to steer clear of sales taxes. one research exhibits that will per capitarevenue throughout border counties in revenue tax-free New Hampshire get tripled since theparticular late 1950s, although per capita sales within border counties inside Vermont haveremained stagnant.[14]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThe state associated with Delaware truly utilizes itshighway welcome signal for you to remind motorists which Delaware will end up being the\\\\\\\\\\\\\\\"Home of Tax-Free Shopping.\\\\\\\\\\\\\\\"[15] State and also nearby governments needs tobe cautious with regards to raising prices excessive relative to their neighbors simply becauseperforming thus will amount to much less income as compared to expected or, inside intense cases,revenue losses despite the larger tax rate.\\\\\\\\r\\\\\\\\nSales Tax Bases: Another Half with theEquation\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nThis report ranks states based on tax rates along with doesn't takeinto account differences in tax bases (e.g., the actual structure involving sales taxes, defining what'staxable as well as non-taxable). States can vary greatly on this regard. Pertaining To instance, themajority of states exempt groceries from your revenue tax, others tax groceries in a restricted rate,and still other people tax groceries at the same rate as all various other products.[16] some statesexempt apparel as well as tax it in a reduced rate.[17]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nTax experts generallyrecommend that revenue taxes apply to most final retail store revenue associated with goods as wellas services although not intermediate business-to-business transactions in the production chain.

Page 3: Podatki w USA

These kind of suggestions would result inside a tax system which is not only broad based butadditionally hright-sized,h applying when and only when to each product industry produces.[18]Despite agreement in theory, the application form of most state revenue taxes is definately not thisideal.[19]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nHawaii has the broadest revenue tax inside the United States, butit taxes many products multiple times and, simply by 1 estimate, ultimately taxes 99.21 percent withthe state's individual income.[20] This kind of base is way wider than the national median, where therevenue tax relates to 34.46 percent of personal income.[21]\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIn Julyinvolving 2014, councilmembers in the District of Columbia voted to grow D.C.hs sales tax base toinclude previously untaxed solutions for example car washes, carpet cleaning, and also bowlingalleys. Your expansion additionally brought fitness services beneath the particular sales taxumbrella, prompting health clubs as well as coaching studios to misleadingly label your measure thehfitness taxh as well as hyoga tax,h rather than merely your elimination of your pre-existing carve-out for your fitness industry.[22] While involving this year, 22 states contain fitness services withintheir sales tax bases.[23]\\\\\\\\r\\\\\\\\nMethodology\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nSales Tax Clearinghousepublishes quarterly sales tax information in the state, county, along with metropolis ranges bysimply ZIP code. Zobacz wihcej na:We weight these quantities based on Census 2010 populationfigures inside an attempt to provide a a feeling of the prevalence of revenue tax rates in a certainstate.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIt will possibly always be worth noting that will population quantitiesare just revealed at the ZIP code degree each 10 years by the Census Bureau, as well as editions ofthis calculation revealed prior to July 1, 2011 do certainly not utilize ZIP data so usually aregenerally not strictly comparable.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nIt should even be noted that as theCensus Bureau reviews population information utilizing a five-digit identifier that appears a lot like aZIP code, this may be really what's called any ZIP Code Tabulation Region (ZCTA), which attemptsto create a geographical location associated with a provided ZIP code. This kind of is done since asurprisingly huge number of ZIP codes do not necessarily actually have got any kind of residents.Pertaining To example, the particular National Press Constructing in Washington, D.C., has its ownpersonal ZIP code exclusively pertaining to postal reasons.\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nFor ourpurposes, ZIP codes that won't possess a corresponding ZCTA population figure are generallyomitted coming from calculations. These omissions result in a few amount regarding inexactitude yetgeneral do not really have a palpable effect on resultant averages because proximate ZIP code areaswhich do have got ZCTA population numbers capture the particular tax rate of thesejurisdictions.\\\\\\\\r\\\\\\\\nConclusion\\\\\\\\r\\\\\\\\n\\\\\\\\r\\\\\\\\nSales taxes are only one part of an allround tax construction and should end up being considered throughout context. Regarding example,Washington state provides substantial revenue taxes nevertheless absolutely no income tax; Oregonoffers zero sales tax yet substantial income taxes. Although many factors influence business locationalong with investment decisions, sales taxes are something within policymakers' control that willpossess immediate impacts.\\\\\\\"\\\"\"

Page 4: Podatki w USA