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Taxation
An aspect offiscal policy
Policies Economic justice Government revenue Property tax equalization Tax revenue Non-tax revenue Tax law Tax bracket Flat tax Tax threshold Taxation as theft Tax shift Tax cut Tax advantage Tax incentive Tax reform Double taxation Tax harmonization Tax competition Voluntary taxation Representation
Economics General Theory Price effect Excess burden Tax efficiency Tax incidence Laffer curve Optimal tax Fiscal illusion Theories Optimal capital income taxation Distribution of Tax Tax rate Flat Progressive Regressive Proportional
Collection Economic nexus in the United States Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax protester Tax investigation Tax collector Tax withholding Private tax collection
Noncompliance Legaltax avoidance Base erosion and profit shifting (BEPS) Double Irish Single Malt CAIA Dutch Sandwich Estate planning Fuel dye Repatriation tax avoidance Share repurchase Tariff engineering Tax credit Tax deduction Tax exemption Taxpayer groups Tax holiday Tax inversion Tax farming Tax patent Tax shelter Illegaltax evasion Tax amnesty Black market Debtors' prison Tax exile Smuggling Tax resistance Transfer mispricing Unreported employment Locations Tax havens Corporate havens Offshore financial centres (OFCs) Offshore magic circle Conduit and sink OFCs Financial centres Financial Secrecy Index Major examples Ireland as a tax haven Ireland v. Commission Leprechaun economics Liechtenstein tax affair Luxembourg Leaks Offshore Leaks Paradise Papers Panama Papers Swiss Leaks United States as a tax haven Panama as a tax haven
Types Direct Indirect Per unit Ad valorem Aviation Airport improvement Landing Solidarity Capital gains Expatriation Consumption Departure Hotel Sales Stamp Television Tourist Value-added Digital goods Dividend Environmental tax Carbon Eco-tariff Landfill Natural resources consumption Severance Steering Stumpage Excise Alcohol Cigarette Fat Meat Sin Sugary drink Tobacco General Georgist Gift Gross receipts Hidden Hypothecated Income Inheritance (estate) Land value Luxury On childlessness Payroll Pigouvian Property Resource rent Single Stealth Surtax Turnover Use User charge/fee Congestion Fuel Road/GNSS Toll Vehicle miles traveled Corporate profit Excess profits Windfall Negative (income) Wealth
International Financial transaction tax ATTAC Currency transaction tax European Union Common Consolidated Corporate Tax Base (CCCTB) Global minimum corporate tax rate Robin Hood tax Tobin tax Spahn tax Tax equalization Tax treaty Exchange of Information Permanent establishment Transfer pricing European Union FTT Foreign revenue rule
Trade Custom Duty Tariff Import Export Tariff war Free trade Free-trade zone Trade agreement ATA Carnet
Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US)
Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat
By country All Countries List of countries by tax rates Tax revenue to GDP ratio Tax rates in Europe Individual Countries Albania Algeria Argentina Armenia Australia Azerbaijan Bangladesh Bhutan Brazil Bulgaria BVI Canada China Colombia Croatia Denmark Finland France Germany Greece Hong Kong Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Morocco Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Portugal Russia South Africa Sri Lanka Sweden Switzerland Taiwan Tanzania United Arab Emirates United Kingdom United States Uruguay
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Auser fee is a fee, tax, or impost payment paid to a facility owner or operator by a facility user as anecessary condition for using the facility.

People pay user fees for the use of manypublic services and facilities. At thefederal level in theUnited States, there is a charge for walking to the top of theStatue of Liberty, to drive into manynational parks, and to use particular services of theLibrary of Congress.

States may chargetolls for driving onhighways or impose a fee on those who camp instate parks. Communities usually have entrance fees for publicswimming pools and meters for parking on local streets as well as perhaps even parking spaces at public beaches, dump stickers andpostage stamps. In the United States, theHighway Trust Fund is supported by per-gallon taxes on fuel, acting as a user fee where those who drive more (and thus use more fuel) pay proportionally more for transportation infrastructure. State fuel taxes have a similar user-fee model, including pilot programs that shift from a per-gallon fee to one based upon distance.^[1]

Ininternational development, user fees refer to a system fee for basic health care, education, or other services implemented by adeveloping country to make up for the costs of these services.

TheInternational Monetary Fund often recommends that nations start charging fees for these services in order to reduce theirbudget deficits. This position is more and more challenged by many people who claim that user fees hurt the poorest the most. Some even argue that they should be free at the point of use.^[2][3][4]

The alternative to funding facilities and services with user fees is to fund them with broad-based taxes onincome,sales, orproperty. Unlike user fees, taxes are paid by a much larger percentage of the population, including those who don't necessarily use or benefit from a specific facility or service.

• Taxation in the United States
• International development
• Payments
• Fees

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