Pajak tetap: Perbedaan antara revisi
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{{Pajak}}
'''Pajak tetap''' adalah tarif pemungutan [[pajak]] dengan persentase yang tetap.<ref>James, Simon (1998) ''A Dictionary of Taxation'', Edgar Elgar Publishing Limited: Northampton, MA</ref> Sistem pajak tetap sangat berbeda dengan sistem progresif, yang jumlahnya bergantung dengan tingkat pendapatan. Pajak tetap memberikan kemudahan dalam kode pajak, yang dilaporkan telah meningkatkan pelayanan dan menurunkan biaya pemerintahan.<ref name="briefguide">{{cite web | url=http://www.heritage.org/research/taxes/bg1866.cfm | title=A Brief Guide to the Flat Tax | publisher=Heritage Foundation | last=Mitchell | first=Daniel J. | date=2005-07-07 | accessdate=2009-04-23 | archive-date=2009-04-24 | archive-url=https://web.archive.org/web/20090424134213/http://www.heritage.org/Research/Taxes/bg1866.cfm | dead-url=yes }}</ref>
== Negara yang menetapkan tarif pajak tetap ==
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IMPORTANT: IF YOU DON'T HAVE SOURCES, OR THE FLATNESS IS DEBATABLE, STICK THE COUNTRY IN THE "MAYBE" SECTION.
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* {{flag|Bosnia dan Herzegovina}} [http://www.fmf.gov.ba/download.php?id=budzet-08/Zakon%20o%20porezu%20na%20dohodak%20(bosanski%20jezik).pdf] {{Webarchive|url=https://web.archive.org/web/20161021021232/http://www.fmf.gov.ba/download.php?id=budzet-08%2FZakon%20o%20porezu%20na%20dohodak%20%28bosanski%20jezik%29.pdf |date=2016-10-21 }}
* {{flag|Bulgaria}} <ref>The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus".
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[http://www.hoover.org/research/russianecon/essays/9400171.html] {{Webarchive|url=https://web.archive.org/web/20071210030523/http://www.hoover.org/research/russianecon/essays/9400171.html |date=2007-12-10 }}</ref>
* {{EST}} <ref>Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [http://www.hoover.org/research/russianecon/essays/6711412.html] {{Webarchive|url=https://web.archive.org/web/20081014082640/http://www.hoover.org/research/russianecon/essays/6711412.html |date=2008-10-14 }}</ref><ref>Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." ''Telegraph,'' April 9, 2005.[http://www.telegraph.co.uk/news/main.jhtml?xml=/news/2005/09/04/nflat104.xml&sSheet=/news/2005/09/04/ixhome.html] {{Webarchive|url=https://web.archive.org/web/20080224015930/http://www.telegraph.co.uk/news/main.jhtml?xml=%2Fnews%2F2005%2F09%2F04%2Fnflat104.xml&sSheet=%2Fnews%2F2005%2F09%2F04%2Fixhome.html |date=2008-02-24 }}</ref><ref name="imf-report">Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and
Evidence." IMF Working Paper WP/06/218.[http://www.imf.org/external/pubs/ft/wp/2006/wp06218.pdf]</ref>
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* {{ISL}} <ref name="flat-and-flatter"/><ref>Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[http://www.cato.org/pub_display.php?pub_id=8155]</ref><ref>The [[Globe and Mail]], as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [http://www.cato-at-liberty.org/2007/05/08/the-global-flat-tax-revolution-continues/] {{Webarchive|url=https://web.archive.org/web/20100303090615/http://www.cato-at-liberty.org/2007/05/08/the-global-flat-tax-revolution-continues/ |date=2010-03-03 }}</ref><ref>Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [http://www.cato.org/pubs/tbb/tbb_0207-43.pdf]</ref>
* {{Flag|Iraq}} <ref>Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" ''Heritage foundation'', November 10, 2003. [http://www.heritage.org/Press/Commentary/ed111003c.cfm] {{Webarchive|url=https://web.archive.org/web/20100301045929/http://www.heritage.org/Press/Commentary/ed111003c.cfm |date=2010-03-01 }}.</ref><ref>Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [http://www.hoover.org/research/russianecon/essays/5145652.html] {{Webarchive|url=https://web.archive.org/web/20080915113842/http://www.hoover.org/research/russianecon/essays/5145652.html |date=2008-09-15 }}</ref><ref>{{Cite web |url=http://blog.zmag.org/ee_links/transfer_real_sovereignty |title=Noam Chomsky. "Transfer real sovereignty." ''znet'', May 11, 2004 |access-date=2010-02-05 |archive-date=2006-10-10 |archive-url=https://web.archive.org/web/20061010100744/http://blog.zmag.org/ee_links/transfer_real_sovereignty |dead-url=yes }}</ref>
* {{JEY}} <ref>http://ec.europa.eu/economy_finance/publications/publication415_en.pdf</ref>
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== Pranala luar ==
{{wikiquote|Taxation}}
* [http://www.heritage.org/Research/Taxes/bg1765.cfm The Laffer Curve: Past, Present and Future] {{Webarchive|url=https://web.archive.org/web/20071201225944/http://www.heritage.org/Research/Taxes/bg1765.cfm |date=2007-12-01 }}: A detailed examination of the theory behind the Laffer curve, and many case studies of tax cuts on government revenue in the United States
* [http://www.econtalk.org/archives/2007/04/rabushka_on_the.html Podcast of Rabushka discussing the flat tax] Alvin Rabushka discusses the flat tax with [[Russ Roberts]] on [[EconTalk]].
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