* Tax Day, the official deadline for filing an individual tax return ( or requesting an extension ).

Tax Freedom Day is the first day of the year in which a nation as a whole has theoretically earned enough income to fund its annual tax burden.

The concept of Tax Freedom Day was developed in 1948 by Florida businessman Dallas Hostetler, who trademarked the phrase " Tax Freedom Day " and calculated it each year for the next two decades.

The Tax Foundation has calculated Tax Freedom Day for the United States ever since, using it as a tool for illustrating the proportion of national income diverted to fund the annual cost of government programs.

In 1990, the Tax Foundation began calculating the specific Tax Freedom Day for each individual state.

In the United States, Tax Freedom Day for 2010 is April 3, for a total average effective tax rate of 26. 9 percent of the nation's income.

The latest that Tax Freedom Day has occurred was May 1 in 2000.

In 1900, Tax Freedom Day arrived January 22, for an effective average total tax rate of 5. 9 percent of the nation's income.

According to the Tax Foundation, the most important factor driving changes in Tax Freedom Day from year to year is growth in incomes, as the progressive structure of the U. S. federal tax system causes taxes as a percentage of income to rise along with inflation.

Tax Freedom Day varies among the 50 U. S. states, as incomes and state & local taxes differ from state to state.

Connecticut had the heaviest tax burden — Tax Freedom Day there arrived April 27.

Secondly, the Tax Foundation argues that the Tax Freedom Day calculation does not include capital gains as income because it uses income and tax data directly from the Bureau of Economic Analysis ( BEA ).

Additionally, the Tax Foundation argues that the exclusion of capital gains income is irrelevant in most years since including capital gains would only shift Tax Freedom Day by 1 percent in either direction in most years.

* Tax Foundation's Tax Freedom Day

* Tax Freedom Day Clock A live clock that counts the days till / since Tax Freedom Day

* CPTP ( Certified Professional Tax Preparer ) conferred by Board of Certified Professional Tax Preparers ( CPTP ), US

Following Gibraltar's signing of 12 additional Tax Information Exchange Agreements ( TIEAs ), as of October 2009, with jurisdictions including the UK, US and Germany, to sum 13, Gibraltar is currently listed in the OECD " white list ", and is considered a jurisdiction that has substantially implemented the tax standard.

* History of the U. S. Tax System-Almanac of Policy Issues ; annotated as " US Department of the Treasury Undated.

OUP was first exempted from US Corporation Tax in 1972 and from UK Corporation Tax in 1978.

Except for a brief appearance by Colin Powell, who hurriedly addressed the closing stages of the conference while his airplane taxied on the runway of Johannesburg International, the US government did not send a delegation, earning Bush praise in a letter from conservative organizations such as Americans for Tax Reform, American Enterprise Institute, and Competitive Enterprise Institute.

Similarly, jointly held property ( in common law systems ), life insurance, annuities, US Tax Code section 401 ( k ) Retirement Plans or Individual Retirement Accounts ( also known as Registered Retirement Savings Plans in Canada ) will also avoid probate as these devices allow property to transfer to beneficiaries outside the probate process.

Protectionists argue that this reverse protectionism is most clearly seen and most detrimental to those countries ( such as the US ) that do not participate in the Value Added Tax ( VAT ) system.

Roosevelt administration crafted the 1937 Marihuana Tax Act, the first US national law making cannabis possession illegal via an unpayable tax on the drug.

In some areas of the US there may also be Property Tax costs involved with wind turbines that are not offset by incentives or accelerated depreciation.

To allow prompter response to tax avoidance schemes, the US Tax Disclosure Regulations ( 2003 ) require prompter and fuller disclosure than previously required, a tactic which was applied in the UK in 2004.

US production of light trucks are protected by the Chicken Tax, a 25 % tarriff on imported light trucks.

In July 1798, during the troubles between the United States and France now known as the Quasi-War, the US Congress levied a direct tax ( on dwelling-houses, lands and slaves ; sometimes called the Direct House Tax of 1798 ) of $ 2 million, of which Pennsylvania was called upon to contribute $ 237, 000.

The US Supreme Court ruled in the tribe's favor on May 17, 1993, in Oklahoma Tax Commission v. Sac & Fox Nation allowing other tribes to follow suit.

In 1960 US patents were filed and shortly thereafter Bitrex was approved as an ethanol denaturant by the US Treasury Department's Bureau of Alcohol Tobacco & Firearms ( now Alcohol and Tobacco Tax and Trade Bureau ).

Some of the childfree believe that overpopulation is a serious problem and some question the fairness of what they feel amount to subsidies for having children, such as the Earned Income Tax Credit ( US ), free K – 12 education paid for by all taxpayers, family medical leave, and other such programs.

The Employee Retirement Income Security Act ( ERISA ) does not require 403 ( b ) plans to be technically " qualified " plans, i. e., plans governed by US Tax Code 401 ( a ), but have the same general appearance as qualified plans.

Typically equity swaps are entered into in order to avoid transaction costs ( including Tax ), to avoid locally based dividend taxes, limitations on leverage ( notably the US margin regime ) or to get around rules governing the particular type of investment that an institution can hold.

While the standard UK rate of Value Added Tax ( VAT ) of 20 % is generally higher than US sales taxes, differences in prices are often far greater than this could account for ..

In recent years the better known struggles the WSM were involved in included the 2003 March 1 action against US war planes in Shannon, the 2003 Anti-Bin Tax Campaign in Dublin and the 2004 EU Mayday protests also in Dublin as well as campaigning against the Twenty-seventh Amendment of the Constitution of Ireland in 2004.

* US Tax Planning: Foreign Earned Income Exclusion

* Federal Roofing Tax Credit for Energy Efficiency ( in the US )

* End of Tax Year ( UK ) – April 5

* 1937 – The Marihuana Tax Act of 1937 is passed in America, the effect of which is to render marijuana and all its by-products illegal.

* 1980 – President Jimmy Carter signs the Crude Oil Windfall Profits Tax Act in an effort to help the U. S. economy rebound.

* Chief Tax Officer or CTO – high-level corporate officer responsible for the tax function ( compliance, accounting and planning ) within a company.

* Americans for Tax Reform – 100 % for 2006

Pages 349 – 380 in The Evolution of Life: Evolution after Darwin, vol 1 ( S. Tax, ed ) University of Chicago.

* 1942 – The Australian Federal Government becomes the sole collector of income tax in Australia as the State Income Tax is abolished.

His legacy includes the Kemp – Roth Tax Cut of the 1980s, also known as the first of two " Reagan tax cuts.

Mazda has used Ford's Ranger pickup as the basis for its North American – market B-Series trucks, starting in 1994 and continuing through 2010, when Mazda discontinued importing its B-Series trucks to North America, due to costs associated with the Chicken Tax.

* 1990 – 200, 000 protestors take to the streets of London to protest against the newly introduced Poll Tax.

* 1907 – Sol Tax, American anthropologist ( d. 1995 )

This was thanks in part due to William Montagu Manning ( Chancellor 1878 – 1895 ) who argued against the claims by British Tax Commissioners.

* October 30 – Sol Tax, American anthropologist ( d. 1995 )

* August 2 – The Marihuana Tax Act Pub.

* May 16 – The Hearth Tax is introduced in England, Wales and Scotland.

* May 11 – Income Tax Act establishes the first peacetime income tax in the United Kingdom ; 7 pence in the pound, for incomes over 150 pounds.

* May 25 – The last hearth Tax is collected in England and Wales.

* 1986 – Tax Reform Act of 1986,

He acceded to the Tax and Revenue Service, then joined the staff of Prime Minister Edgar Faure ( 1955 – 1956 ).

* Tax reform – broadening the tax base and adopting moderate marginal tax rates to encourage innovation and efficiency ;

* West Memphis Economic Development and Site Selection, Demographic, tax, and distribution park data ( City Government – Tax Payer funded site )

* John Tax of Osakis ( 1894 – 1967 ) is famous for his handmade fish and duck decoys, one of which has sold for over $ 100, 000.

" Camps Newfound / Owatonna v. Town of Harrison, 520 U. S. 564, 596 ( 1997 ) ( Scalia, J., dissenting ) ( citing Okla. Tax Comm ' n v. Jefferson Lines, 514 U. S. 175, 180 – 83 ( 1995 )); see generally Boris I. Bittker, Regulation of Interstate and Foreign Commerce § 6. 01, at 6 – 5 (" he boundaries of the off-limits area are, and always have been, enveloped in a haze .").