It is annually calculated in the United States by the Tax Foundation — a Washington, D. C .- based tax research organization.

In 1971, Hostetler retired and transferred the trademark to the Tax Foundation.

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

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.

According to the Tax Foundation, the following is a list of Tax Freedom Days in the U. S. since 1900:

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 ).

BEA has never counted capital gains as income since they don't represent current production available to pay taxes, and so the Tax Foundation excludes them as well.

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.

* Criticism: Tax Foundation Figures Do Not Represent Typical Households ’ Tax Burdens

" In 1989, CSE purchased the financially troubled Tax Foundation and operated it as a subsidiary from CSE's offices until the split in 2004.

* Tax Foundation

The associated educational wing is the Americans for Tax Reform Foundation, which is classified as a 501c ( 3 ) research and educational organization.

* Tax Foundation

Museum District funding includes approximately $ 1. 5 million in Hotel Occupancy Tax funds from the City of Houston and the Houston Arts Alliance ; contributions from all participating museums ; foundation support from The Houston Endowment, Inc .; The John P. McGovern Foundation ; The Wortham Foundation, Inc .; The Brown Foundation, Inc .; Susan Vaughan Foundation, Inc .; and corporate support from KHOU-TV Channel 11, KUHT-TV ( PBS ), the Houston Chronicle, Texas Monthly, Exxon, and Cadillac.

Through their professional organization, the Rhode Island Tax Officials Association the question of taxing boats long has been debated and discussed.

Crain asserts that he " is not subject to the jurisdiction, taxation, nor regulation of the state ," that the " Internal Revenue Service, Incorporated " lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally attempting to exercise Article III powers, and that jurisdiction over his person has never been affirmatively proven.

The constitutionality of our income tax system — including the role played within that system by the Internal Revenue Service and the Tax Court — has long been established.

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.

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.

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

Dividend received is exempt in the hands of the shareholder's, in respect of which Corporate Dividend Tax has been paid by the company.

" Slovakia has a “ flat tax ” rate of 19 %," wrote the authors, " but its employers pay a 35. 2 % contribution to social security ( higher than the 34. 8 % in Belgium ) and, in addition to the flat income tax, employees have 13. 4 % deducted for social security ( also higher than the 13. 07 % in Belgium )," adding that a typical Slovak worker's Tax Freedom Day is a day later than a Finnish worker's.

In June 2012 Subway launched the " Toast the Tax " campaign to put pressure on the UK government to drop VAT on toasted sandwiches, as it has done for hot savouries.

The United States Tax Court has jurisdiction over contested pre-assessment determinations of taxes.

This was a Grant introduced to lessen the impact of the change from Poll Tax to Council Tax, and by setting a zero Council Tax in the reference year, the Council managed to secure a large amount of Damping Grant, which it has continued to receive since the early 1990s.

Near the Butterfield light rail station, the California Franchise Tax Board has a large office complex.

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

Tax collection related to the port has caused many political problems in the past.

He has also been presented the " Spirit of Enterprise Award " by the U. S. Chamber of Commerce, the " Guardian of Small Business Award " by the National Federation of Independent Business, and the " Friend of the Taxpayer Award " by the Americans for Tax Reform.

Wyden has been praised by Len Burman of the Tax Policy Center as a legislator who " has worked tirelessly to try to advance the cause of tax reform, having few allies in this quest.

The EU commission has spent large efforts into the field of tax administrative harmonisation and for instance is the main intension latest version of the EU VAT directive to achieve this and to support electronic trade documents like electronic invoices better in cross border trade especially within the European Union Value Added Tax Area.

* Tax, tariff and trade rules that determine what goods immigrants may bring with them, what services they may perform while temporarily in the country, and who is allowed to remain like the European Union has few immigration restrictions within it.

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.

* Tax Freedom Day ( UK ) calculated by the Adam Smith Institute

The bulk of police funding comes from the Home Office in the form of an annual grant ( calculated on a proportionate basis by the Home Office to take into account the differences between the 43 forces in England and Wales, which vary significantly in terms of population, geographical size and crime levels and trends ), though police authorities may also set a precept on the Council Tax to raise additional funds.

However, Texas has a Franchise Tax based on " taxable margin ", generally defined as sales less either cost of goods sold less compensation, with complete exemption ( no tax owed ) for less than $ 1MM in annual earnings and gradually increasing to a maximum tax of 1 % based on net revenue, where net revenue can be calculated in the most advantageous of four different ways.

The “ Assisted Living ” tariff is calculated more simply as 70 % of the After Tax Income.

The tax is calculated according to the Tax horsepower of the vehicle.

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.

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

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.

* Tax Foundation's Tax Freedom Day

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