document_title: Black Panther (soundtrack)

question_text: song playing in black panther during car chase

text: Black Panther (soundtrack)

text: Black Panther: The Album[edit]

text:
Black Panther: The Album

Soundtrack album by Kendrick Lamar and various artists

Released
February 9, 2018 (2018-02-09)

Studio

Windmark
No Excuses
Groovy Sounds
Ruff
Deuce Station
EastWest
The Grill
Conway
5Star Production
West Ink Records
Empire
Low Key
Electric Lady
HOB

Genre

Experimental hip hop
pop-rap[1]

Length
49:12

Label

Top Dawg
Aftermath
Interscope

Producer

Anthony "Top Dawg" Tiffith (exec.)
Kendrick Lamar (also exec.)
Dave "Miyatola" Free (assoc.)
30 Roc
Aaron Bow
Al Shux
BadBadNotGood
Cardo
Cubeatz
DJ Dahi
Doc McKinney
Frank Dukes
Hykeem Carter
Illmind
Kurtis McKenzie
Ludwig Göransson
Matt Schaeffer
Mike Will Made It
Robin Hannibal
Rascal
Scribz Riley
Sounwave
Teddy Walton
Twon Beatz

Marvel Cinematic Universe soundtrack chronology

Thor: Ragnarok
(2017)
Black Panther: The Album
(2018)
Avengers: Infinity War
(2018)

Kendrick Lamar chronology

Damn
(2017)
Black Panther: The Album
(2018)

Singles from Black Panther: The Album

"All the Stars"
Released: January 4, 2018
"King's Dead"
Released: January 11, 2018
"Pray for Me"
Released: February 2, 2018

text: Background[edit]

text: Kendrick Lamar produced the film's curated soundtrack, titled Black Panther: The Album, along with Top Dawg Entertainment founder Anthony Tiffith. Black Panther director Ryan Coogler chose Lamar for the project because his "artistic themes align with those we explore in the film."[2] Lamar was initially only going to work on a few songs for the film, but after he watched a majority of the film, he decided to create the album. Sounwave, a producer on the album, said that "the production, the hooks and ideas" for the album were created in August 2017 when Lamar was on The Damn Tour. When the tour concluded the following month, the effort began to "execute our ideas and reach out to people" to appear on the album.[3] The album and Lamar's involvement was teased as an easter egg in Lamar's music video for his single "Love" in late December 2017, with a clapperboard reading "B.Panther soundtrack coming soon".[4]

text: Lamar released the first single for the album, "All the Stars", in January 2018, in which he collaborated with fellow Top Dawg artist SZA.[2] Shortly after, a new trailer for the film featured "Opps" by Lamar and Vince Staples.[5] A second song by Lamar with Jay Rock, Future and James Blake called "King's Dead" was released later in the month.[6] On February 2, 2018, "Pray for Me" by Lamar and The Weeknd was released as the album's third single.[7] Black Panther: The Album was released on February 9, 2018.[8] The cover art for the album was illustrated by Nikolas A. Draper-Ivey.[9] The soundtrack debuted at number one on the US Billboard 200 with 154,000 equivalent album units (of that sum, 52,000 came from pure album sales).[10] The album remained on the number one spot in its second week, selling 131,000 equivalent album units (of that sum, 40,000 were pure album sales).[11]

text: Track listing[edit]

text: Credits adapted from digital booklet.[12][13]

text:
No.
Title
Writer(s)
Producer(s)
Length

1.
"Black Panther" (performed by Kendrick Lamar)

Kendrick Duckworth
Mark Spears
Kevin Gomringer
Tim Gomringer
Matt Schaeffer

Kendrick Lamar
Sounwave
Cubeatz[a]
Schaeffer[b]

2:11

2.
"All the Stars" (performed by Kendrick Lamar and SZA)

Duckworth
Spears
Al Shuckburgh
Solána Rowe
Anthony Tiffith

Sounwave
Al Shux

3:56

3.
"X" (performed by Schoolboy Q, 2 Chainz, and Saudi)

Duckworth
Spears
Ramon Ibanga
Quincy Hanley
Tauheed Epps
Anele Mbisha

Sounwave
Illmind[a]

4:27

4.
"The Ways" (performed by Khalid and Swae Lee)

Duckworth
Spears
Matthew Tavares
Chester Hansen
Leland Whitty
Alexander Sowinski
Khalid Robinson
Khalif Brown

Sounwave
BadBadNotGood
Lamar

3:59

5.
"Opps" (performed by Vince Staples and Yugen Blakrok)

Duckworth
Spears
Ludwig Göransson
Vincent Staples

Sounwave
Göransson

3:01

6.
"I Am" (performed by Jorja Smith)

Duckworth
Spears
Jorja Smith
Tobias Breuer
Troy Chester

Sounwave
Lamar

3:29

7.
"Paramedic!" (performed by SOB X RBE)

Duckworth
Dacoury Natche
Spears
K. Gomringer
T. Gomringer
Juwon Lee
Graham Harris
Wayman Barrow
Jabbar Brown

DJ Dahi
Sounwave
Cubeatz

3:39

8.
"Bloody Waters" (performed by Ab-Soul, Anderson Paak and James Blake)

Duckworth
Spears
Robin Braun
Herbert Stevens IV
James Litherland

Sounwave
Lamar
Robin Hannibal[a]

4:32

9.
"King's Dead" (performed by Jay Rock, Kendrick Lamar, Future and James Blake)

Duckworth
Michael Williams II
Travis Walton
Spears
Johnny McKinzie
Nayvadius Wilburn
Litherland
Samuel Gloade
Antwon Hicks

Mike Will Made It
Teddy Walton
Sounwave[b]
30 Roc[c]
Twon Beatz[c]
AxlFolie[c]

3:50

10.
"Redemption Interlude"

Duckworth
Hykeem Carter
Zacari Pacaldo

Carter
Lamar

1:25

11.
"Redemption" (performed by Zacari and Babes Wodumo)

Duckworth
Walton
Kurtis McKenzie
Mike Riley
Pacaldo
Bongekile Simelane
Mandla Maphumulo

McKenzie
Walton
Scribz Riley
Aaron Bow[b]

3:42

12.
"Seasons" (performed by Mozzy, Sjava and Reason)

Duckworth
Spears
Adam Feeney
Timothy Patterson
Jabulani Hadebe
Robert Gill

Sounwave
Lamar
Frank Dukes

4:02

13.
"Big Shot" (performed by Kendrick Lamar and Travis Scott)

Duckworth
Ronald LaTour
Brock Korsan
K. Gomringer
T. Gomringer
Spears
Jacques Webster

Cardo
Cubeatz
Sounwave[b]
Schaeffer[b]

3:42

14.
"Pray for Me" (performed by The Weeknd and Kendrick Lamar)

Abel Tesfaye
Duckworth
Feeney
Martin McKinney

Frank Dukes
Doc McKinney

3:31

Total length:
49:19

text: Notes

text:
^[a] signifies a co-producer.
^[b] signifies an additional producer.
^[c] signifies an uncredited co-producer.[14][15]
"Paramedic!", "Bloody Waters" and "Redemption Interlude" feature additional vocals by Zacari.
"Pray for Me" features background vocals by Samrawit Hailu.
"X", "The Ways", "Opps", "I Am", "Paramedic!", "Redemption Interlude", "Redemption", and "Seasons" feature uncredited vocals by Kendrick Lamar.[16]
"Redemption Interlude" features uncredited vocals by Hykeem Carter.[citation needed]
"Redemption" features uncredited vocals by Mampintsha.[17]

text: Sample credits

text: "Big Shot" contains an uncredited interpolation of "New Freezer" by Rich the Kid featuring Kendrick Lamar.[18]

text: Additional personnel[edit]

text: Musicians

text:
Ezinma – string arrangement (tracks 1, 2)
Sounwave – string arrangement (tracks 1, 2)
Bēkon – additional strings (tracks 6, 12)
Rascal – original sample (track 6)
Knukuth – original sample (track 6)
James Blake – additional keys (track 8)
Rob Gueringer – additional bass and guitar (track 12)

text: Technical

text:
Matt Schaeffer – recording (tracks 1-9, 11, 13), mixing (tracks 1-10, 12)
Sam Ricci – recording (track 2)
James Hunt – recording (track 3)
Ruff Nkosi – recording (Saudi, track 3; Sjava, track 12)
Nolan Presley – recording (2 Chainz, track 3)
Michael Law Thomas – recording (Vince Staples, track 5)
LMNZ – recording (Yugen Blakrok, track 5)
Max Perry – recording (SOB X RBE, track 7)
Joshua Smith – recording (James Blake, track 8)
Nevin J. Thomas – recording (Anderson Paak, track 8)
Eric Manco – recording (Future, track 9)
Hykeem Carter – recording (track 10)
Zacari – recording (track 10)
Mandla Maphumulo – recording (Babes Wodumo, track 11)
DaveO – recording (Mozzy, track 12)
Mark "Keitel" Lowe, Jr. – recording (Reason, track 12)
Jimmy Cash – recording (Travis Scott, track 13)
Beatriz Artola – recording (Kendrick Lamar, track 14)
Shin Kamiyama – recording (The Weeknd, track 14)
Mike Sonier – recording (The Weeknd, track 14)
Doc McKinney – recording (Samrawit Hailu, track 14)
Barry McCready – assistant engineering (track 14)
Derek "MixedByAli" Ali – mixing (tracks 11, 13)
Jaycen Joshua – mixing (track 14)
Cyrus Taghipour – mixing assistance (tracks 11, 13)
David Nakaji – mixing assistance (track 14)
Mike Bozzi – mastering (all tracks)
Mike Dean – mastering (track 13)
Chris Athens – mastering (track 14)

text: Critical reception[edit]

text:
Professional ratings

Aggregate scores

Source
Rating

Metacritic
80/100[19]

Review scores

Source
Rating

AllMusic
[20]

The A.V. Club
B+[21]

The Guardian
[22]

NME
[23]

Pitchfork
7.5/10[24]

Rolling Stone
[25]

Vice
A[1]

text: Metacritic, which uses a weighted average, assigned a score of 80 out of 100, based on 14 critics, indicating "generally favorable reviews".[19] Alex Petridis of The Guardian stated that the soundtrack "hangs together as a standalone album, albeit a less consistent one than Lamar's solo releases." Commenting on the various tracks, many of which Petridis felt had "heady" ideas, he concluded the album "often feels like an enjoyable interstitial release rather than an essential one. Still, that may simply say something about the standards its curator has set in recent years."[22] Clayton Purdom of The A.V. Club felt that the Black Panther soundtrack was "one of the best rap albums of this young year", adding that "the tracks play it safe, but the project itself does not, an audacious exertion of energy from one of the planet's most universally revered musicians... the album doesn't need the film; it works on its own, developing its own themes at its own pace, channeled inimitably through the sensibilities of Kendrick Lamar and TDE." Purdom felt that Black Panther: The Album could stand alongside other artist-driven soundtracks for films like Tron: Legacy, Coffy and 8 Mile.[21] Writing for Vice, Robert Christgau called the music "star-studded, hooky-to-jingly, sneakily experimental pop-rap product tinged with the flick's racialized broad-stroke humanitarianism", and credited Lamar for "marking every [song] with a verse or chorus or hook defined by the least regal of the great rap flows, unassumingly slurred while making every word count".[1]

text: Charts[edit]

text:
Chart (2018)
Peak
position

Australian Albums (ARIA)[26]
2

Austrian Albums (Ö3 Austria)[27]
13

Belgian Albums (Ultratop Flanders)[28]
8

Belgian Albums (Ultratop Wallonia)[29]
35

Canadian Albums (Billboard)[30]
1

Danish Albums (Hitlisten)[31]
1

Dutch Albums (MegaCharts)[32]
2

Finnish Albums (Suomen virallinen lista)[33]
2

French Albums (SNEP)[34]
18

German Albums (Offizielle Top 100)[35]
12

Italian Compilation Albums (FIMI)[36]
4

New Zealand Albums (RMNZ)[37]
2

Norwegian Albums (VG-lista)[38]
1

Swiss Albums (Schweizer Hitparade)[39]
7

UK Compilations Chart (OCC)[40]
9

US Billboard 200[10]
1

text: Certifications[edit]

text:
Region
Certification
Certified units/Sales

United States (RIAA)[41]
Platinum
1,000,000

*sales figures based on certification alone
^shipments figures based on certification alone
sales+streaming figures based on certification alone

text: Accolades[edit]

text:
Year
Award
Category
Result
Ref.

2018
Billboard Music Awards
Top Soundtrack
Nominated
[42]

BET Awards
Album of the Year
Pending
[43]

text: Black Panther (Original Score)[edit]

text:
Black Panther (Original Score)

Film score by Ludwig Göransson

Released
February 16, 2018

Recorded
October and December 2017

Studio
Abbey Road Studios

Genre
Film score

Length
95:07

Label

Hollywood
Marvel Music

Ludwig Göransson chronology

Hasan Minhaj: Homecoming King
(2017)
Black Panther (Original Score)
(2018)
Death Wish
(2018)

Marvel Cinematic Universe soundtrack chronology

Thor: Ragnarok
(2017)
Black Panther
(2018)
Avengers: Infinity War
(2018)

text: Background[edit]

text: Ludwig Göransson was hired to compose the film's score by April 2017. This is his third feature film collaboration with Coogler, after Fruitvale Station and Creed.[44] Göransson "felt incredible pressure to pay homage to African culture and its traditional music. It's not lost on me that I'm a Swedish guy from one of the coldest countries in the world."[45] Göransson traveled to Senegal and South Africa to record local musicians to form the "base" of his soundtrack.[46][47] He accompanied Baaba Maal on his tour throughout Senegal, recording Maal and other Senegalese artists Maal introduced to him. Maal sings in the Fula language on some of the tracks.[48] While in Africa, Göransson became fond of the sound the talking drum produced, which he incorporated as the sound for T'Challa and "was the first seed of how the instrumentation affected the process." He also came across the tambin, which was incorporated in his sounds for Erik Killmonger.[47] Göransson sent his tambin recordings to Michael B. Jordan, who plays Killmonger, to help him prepare for the role.[45] A sabar drummer performed "challenge rhythms" for T'Challa's competitors and the kora and vuvuzelas "provided additional color" for Göransson.[48]

text: When Göransson was in South Africa, he visited the International Library of African Music in Grahamstown and listened to the music of "thousands of different tribes in Africa" from field recordings, much of which no longer exists because of colonization. Describing his score, Göransson said, "The most difficult part is that as soon as you put production and orchestra on top of African music, it doesn't sound African anymore. So the challenge was incorporating these things and making them still feel African."[47] Coogler praised the collaboration between Lamar and Göransson, as Göransson "was able to manipulate the score to incorporate some of [The Album] songs and weave them in and out of the orchestral stuff that he was already doing."[3] Göransson recorded the score in October and December 2017,[48] at Abbey Road Studios over two weeks,[49] and utilized a 132-piece western classical orchestra, African percussionists and a 40-person choir,[50] which sang in Xhosa.[48] Göransson and John Ashton Thomas conducted the orchestra recording.[49] The album for the score was released digitally on February 16, 2018.[50]

text: Track listing[edit]

text: All music composed by Ludwig Göransson.[51]

text:
No.
Title
Length

1.
"Wakanda Origins"
1:44

2.
"Royal Talon Fighter"
4:00

3.
"Wakanda"
2:20

4.
"Warrior Falls"
4:06

5.
"The Jabari"
1:08

6.
"Waterfall Fight"
4:03

7.
"Ancestral Plane"
4:27

8.
"Killmonger"
2:55

9.
"Phambili"
2:31

10.
"Casino Brawl"
3:32

11.
"Busan Car Chase"
2:49

12.
"Questioning Klaue"
3:32

13.
"Outsider"
2:07

14.
"Is This Wakanda?"
2:46

15.
"Killmonger's Challenge"
5:07

16.
"Killmonger vs. T'Challa"
3:30

17.
"Loyal to the Throne"
1:35

18.
"Killmonger's Dream"
3:15

19.
"Burn It All"
3:24

20.
"Entering Jabariland"
2:42

21.
"Wake Up T'Challa"
6:08

22.
"The Great Mound Battle"
3:48

23.
"Glory to Bast"
6:06

24.
"The Jabari, Pt. II"
2:22

25.
"A Kings Sunset"
4:28

26.
"A New Day"
1:47

27.
"Spaceship Bugatti"
1:23

28.
"United Nations / End Titles"
7:32

Total length:
1:35:07

text: Charts[edit]

text:
Chart (2018)
Peak
position

Belgian Albums (Ultratop Flanders)[52]
193

US Billboard 200[53]
64

text: Accolades[edit]

text:
Year
Award
Category
Result
Ref.

2018
Saturn Awards
Best Film Music
Pending
[54]


document_title: Income tax

question_text: when did federal income tax came into being

root

text: Income tax

text: History[edit]

text: The concept of taxing income is a modern innovation and presupposes several things: a money economy, reasonably accurate accounts, a common understanding of receipts, expenses and profits, and an orderly society with reliable records.

tag: p

text: For most of the history of civilization, these preconditions did not exist, and taxes were based on other factors. Taxes on wealth, social position, and ownership of the means of production (typically land and slaves) were all common. Practices such as tithing, or an offering of first fruits, existed from ancient times, and can be regarded as a precursor of the income tax, but they lacked precision and certainly were not based on a concept of net increase.

text: Early examples[edit]

text:
The first income tax is generally attributed to Egypt.[1]
In the early days of the Roman Republic, public taxes consisted of modest assessments on owned wealth and property. The tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. The more a person had in property, the more tax they paid. Taxes were collected from individuals.[2]

text: In the year 10 AD, Emperor Wang Mang of the Xin Dynasty instituted an unprecedented income tax, at the rate of 10 percent of profits, for professionals and skilled labor. He was overthrown 13 years later in 23 AD and earlier policies were restored during the reestablished Han Dynasty which followed.

text: One of the first recorded taxes on income was the Saladin tithe introduced by Henry II in 1188 to raise money for the Third Crusade.[3] The tithe demanded that each layperson in England and Wales be taxed one tenth of their personal income and moveable property.[4]

text: Modern era[edit]

text: United Kingdom[edit]

text:
The inception date of the modern income tax is typically accepted as 1799,[5] at the suggestion of Henry Beeke, the future Dean of Bristol.[6]
This income tax was introduced into Great Britain by Prime Minister William Pitt the Younger in his budget of December 1798, to pay for weapons and equipment for the French Revolutionary War. Pitt's new graduated (progressive) income tax began at a levy of 2 old pence in the pound (1/120) on incomes over £60 (equivalent to £5,800 in 2016),[7] and increased up to a maximum of 2 shillings in the pound (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million a year, but actual receipts for 1799 totalled only a little over £6 million.[8]

text: Pitt's income tax was levied from 1799 to 1802, when it was abolished by Henry Addington during the Peace of Amiens. Addington had taken over as prime minister in 1801, after Pitt's resignation over Catholic Emancipation. The income tax was reintroduced by Addington in 1803 when hostilities with France recommenced, but it was again abolished in 1816, one year after the Battle of Waterloo. Opponents of the tax, who thought it should only be used to finance wars, wanted all records of the tax destroyed along with its repeal. Records were publicly burned by the Chancellor of the Exchequer, but copies were retained in the basement of the tax court.[9]

text: In the United Kingdom of Great Britain and Ireland, income tax was reintroduced by Sir Robert Peel by the Income Tax Act 1842. Peel, as a Conservative, had opposed income tax in the 1841 general election, but a growing budget deficit required a new source of funds. The new income tax, based on Addington's model, was imposed on incomes above £150 (equivalent to £12,959 in 2016),[7]. Although this measure was initially intended to be temporary, it soon became a fixture of the British taxation system.

text: A committee was formed in 1851 under Joseph Hume to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, William Gladstone, Chancellor of the Exchequer from 1852, kept the progressive income tax, and extended it to cover the costs of the Crimean War. By the 1860s, the progressive tax had become a grudgingly accepted element of the English fiscal system.[10]

text: United States[edit]

text: The US federal government imposed the first personal income tax, on August 5, 1861, to help pay for its war effort in the American Civil War - (3% of all incomes over US$800) (equivalent to $21,800 in 2017).[11][verification needed] This tax was repealed and replaced by another income tax in 1862.[12][verification needed] It was only in 1894 that the first peacetime income tax was passed through the Wilson-Gorman tariff. The rate was 2% on income over $4000 (equivalent to $113,000 in 2017), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions.[13] The US Supreme Court ruled the income tax unconstitutional, the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment.

text: In 1913, the Sixteenth Amendment to the United States Constitution made the income tax a permanent fixture in the U.S. tax system. In fiscal year 1918, annual internal revenue collections for the first time passed the billion-dollar mark, rising to $5.4 billion by 1920.[14] The amount of income collected via income tax has varied dramatically, from 1% in the early days of US income tax to taxation rates of over 90% during WW2.

text: Common principles[edit]

text: While tax rules vary widely, there are certain basic principles common to most income tax systems. Tax systems in Canada, China, Germany, Singapore, the United Kingdom, and the United States, among others, follow most of the principles outlined below. Some tax systems, such as India, may have significant differences from the principles outlined below. Most references below are examples; see specific articles by jurisdiction (e.g., Income tax in Australia).

text: Taxpayers and rates[edit]

text: Individuals are often taxed at different rates than corporations. Individuals include only human beings. Tax systems in countries other than the USA treat an entity as a corporation only if it is legally organized as a corporation. Estates and trusts are usually subject to special tax provisions. Other taxable entities are generally treated as partnerships. In the USA, many kinds of entities may elect to be treated as a corporation or a partnership. Partners of partnerships are treated as having income, deductions, and credits equal to their shares of such partnership items.

text: Separate taxes are assessed against each taxpayer meeting certain minimum criteria. Many systems allow married individuals to request joint assessment. Many systems allow controlled groups of locally organized corporations to be jointly assessed.

text: Tax rates vary widely. Some systems impose higher rates on higher amounts of income. Example: Elbonia taxes income below E.10,000 at 20% and other income at 30%. Joe has E.15,000 of income. His tax is E.3,500. Tax rates schedules may vary for individuals based on marital status.[15]

text: Residents and nonresidents[edit]

text: Residents are generally taxed differently from nonresidents. Few jurisdictions tax nonresidents other than on specific types of income earned within the jurisdiction. See, e.g., the discussion of taxation by the United States of foreign persons. Residents, however, are generally subject to income tax on all worldwide income.[notes 1] A very few countries (notably Singapore and Hong Kong) tax residents only on income earned in or remitted to the country.

text: Residence is often defined for individuals as presence in the country for more than 183 days. Most countries base residence of entities on either place of organization or place of management and control. The United Kingdom has three levels of residence.

text: Defining income[edit]

text: Most systems define income subject to tax broadly for residents, but tax nonresidents only on specific types of income. What is included in income for individuals may differ from what is included for entities. The timing of recognizing income may differ by type of taxpayer or type of income.

text: Income generally includes most types of receipts that enrich the taxpayer, including compensation for services, gain from sale of goods or other property, interest, dividends, rents, royalties, annuities, pensions, and all manner of other items.[16] Many systems exclude from income part or all of superannuation or other national retirement plan payments. Most tax systems exclude from income health care benefits provided by employers or under national insurance systems.

text: Deductions allowed[edit]

text: Nearly all income tax systems permit residents to reduce gross income by business and some other types of deductions.  By contrast, nonresidents are generally subject to income tax on the gross amount of income of most types plus the net business income earned within the jurisdiction.

text: Expenses incurred in a trading, business, rental, or other income producing activity are generally deductible, though there may be limitations on some types of expenses or activities. Business expenses include all manner of costs for the benefit of the activity. An allowance (as a capital allowance or depreciation deduction) is nearly always allowed for recovery of costs of assets used in the activity. Rules on capital allowances vary widely, and often permit recovery of costs more quickly than ratably over the life of the asset.

text: Most systems allow individuals some sort of notional deductions or an amount subject to zero tax. In addition, many systems allow deduction of some types of personal expenses, such as home mortgage interest or medical expenses.

text: Business profits[edit]

text: Only net income from business activities, whether conducted by individuals or entities is taxable, with few exceptions. Many countries require business enterprises to prepare financial statements[17] which must be audited. Tax systems in those countries often define taxable income as income per those financial statements with few, if any, adjustments. A few jurisdictions compute net income as a fixed percentage of gross revenues for some types of businesses, particularly branches of nonresidents.

text: Credits[edit]

text: Nearly all systems permit residents a credit for income taxes paid to other jurisdictions of the same sort. Thus, a credit is allowed at the national level for income taxes paid to other countries. Many income tax systems permit other credits of various sorts, and such credits are often unique to the jurisdiction.

text: Alternative taxes[edit]

text: Some jurisdictions, particularly the United States and many of its states and Switzerland, impose the higher of regular income tax or an alternative tax. Switzerland and U.S. states generally impose such tax only on corporations and base it on capital or a similar measure.

text: Administration[edit]

text: Income tax is generally collected in one of two ways: through withholding of tax at source and/or through payments directly by taxpayers. Nearly all jurisdictions require those paying employees or nonresidents to withhold income tax from such payments. The amount to be withheld is a fixed percentage where the tax itself is at a fixed rate. Alternatively, the amount to be withheld may be determined by the tax administration of the country or by the payer using formulas provided by the tax administration. Payees are generally required to provide to the payer or the government the information needed to make the determinations. Withholding for employees is often referred to as "pay as you earn" (PAYE) or "pay as you go."

text: Nearly all systems require those whose proper tax is not fully settled through withholding to self assess tax and make payments prior to or with final determination of the tax. Self-assessment means the taxpayer must make a computation of tax and submit it to the government.

text: State, provincial, and local[edit]

text: Income taxes are separately imposed by sub-national jurisdictions in several countries with federal systems. These include Canada, Germany, Switzerland, and the United States, where provinces, cantons, or states impose separate taxes. In a few countries, cities also impose income taxes. The system may be integrated (as in Germany) with taxes collected at the federal level. In Quebec and the United States, federal and state systems are independently administered and have differences in determination of taxable income.

text: Wage based taxes[edit]

text: Income taxes of workers are often collected by employers under a withholding or Pay-as-you-earn tax system. Such collections are not necessarily final amounts of tax, as the worker may be required to aggregate wage income with other income and/or deductions to determine actual tax. Calculation of the tax to be withheld may be done by the government or by employers based on withholding allowances or formulas.

text: Retirement oriented taxes, such as Social Security or national insurance, also are a type of income tax, though not generally referred to as such. These taxes generally are imposed at a fixed rate on wages or self-employment earnings up to a maximum amount per year. The tax may be imposed on the employer, the employee, or both, at the same or different rates.

text: Some jurisdictions also impose a tax collected from employers, to fund unemployment insurance, health care, or similar government outlays.

text: Economic and policy aspects[edit]

text: This section needs expansion. You can help by adding to it. (August 2013)

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text: Multiple conflicting theories have been proposed regarding the economic impact of income taxes.[18] Income taxes are widely viewed as a progressive tax (the incidence of tax increases as income increases).

text: Criticisms[edit]

text: Tax avoidance strategies and loopholes tend to emerge within income tax codes. They get created when taxpayers find legal methods to avoid paying taxes. Lawmakers then attempt to close the loopholes with additional legislation. That leads to a vicious cycle of ever more complex avoidance strategies and legislation.[19] The vicious cycle tends to benefit large corporations and wealthy individuals that can afford the professional fees that come with ever more sophisticated tax planning,[20] thus challenging the notion that even a marginal income tax system can be properly called progressive.

text: The higher costs to labour and capital imposed by income tax causes deadweight loss in an economy, being the loss of economic activity from people deciding not to invest capital or use time productively because of the burden that tax would impose on those activities. There is also a loss from individuals and professional advisors devoting time to tax-avoiding behaviour instead of economically-productive activities.[21]

text: Around the world[edit]

text: Income taxes are used in most countries around the world.  The tax systems vary greatly and can be progressive, proportional, or regressive, depending on the type of tax.  Comparison of tax rates around the world is a difficult and somewhat subjective enterprise. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit. Of course, services provided by governments in return for taxation also vary, making comparisons all the more difficult.

text: Countries that tax income generally use one of two systems: territorial or residential. In the territorial system, only local income – income from a source inside the country – is taxed. In the residential system, residents of the country are taxed on their worldwide (local and foreign) income, while nonresidents are taxed only on their local income. In addition, a very small number of countries, notably the United States, also tax their nonresident citizens on worldwide income.

text: Countries with a residential system of taxation usually allow deductions or credits for the tax that residents already pay to other countries on their foreign income. Many countries also sign tax treaties with each other to eliminate or reduce double taxation.

text: Countries do not necessarily use the same system of taxation for individuals and corporations. For example, France uses a residential system for individuals but a territorial system for corporations,[22] while Singapore does the opposite,[23] and Brunei taxes corporate but not personal income.[24]

text: Transparency and public disclosure[edit]

text: Public disclosure of personal income tax filings occurs in Finland, Norway and Sweden (as of the late-2000s and early 2010s).[25][26]