<Table> <Tr> <Th> Taxation </Th> </Tr> <Tr> <Td> </Td> </Tr> <Tr> <Td> An aspect of fiscal policy </Td> </Tr> <Tr> <Td> Policies (show) <Ul> <Li> Government revenue </Li> <Li> Tax revenue </Li> <Li> Non-tax revenue </Li> <Li> Tax law </Li> <Li> Tax bracket </Li> <Li> Tax threshold </Li> <Li> Exemption </Li> <Li> Credit </Li> <Li> Deduction </Li> <Li> Tax shift </Li> <Li> Tax cut </Li> <Li> Tax holiday </Li> <Li> Tax advantage </Li> <Li> Tax incentive </Li> <Li> Tax reform </Li> <Li> Tax harmonization </Li> <Li> Tax competition </Li> <Li> Double taxation </Li> <Li> Representation </Li> <Li> Unions </Li> <Li> Medical savings account </Li> <Li> Tax, tariff and trade </Li> </Ul> </Td> </Tr> <Tr> <Td> Economics (show) <Ul> <Li> Price effect </Li> <Li> Excess burden </Li> <Li> Tax incidence </Li> <Li> Laffer curve </Li> <Li> Optimal tax </Li> <Li> Theory </Li> <Li> Optimal capital income taxation </Li> </Ul> </Td> </Tr> <Tr> <Td> Collection (show) <Ul> <Li> Revenue service </Li> <Li> Revenue stamp </Li> <Li> Tax assessment </Li> <Li> Taxable income </Li> <Li> Tax lien </Li> <Li> Tax refund </Li> <Li> Tax shield </Li> <Li> Tax residence </Li> <Li> Tax preparation </Li> <Li> Tax investigation </Li> <Li> Tax shelter </Li> <Li> Private tax collection </Li> <Li> Tax farming </Li> </Ul> </Td> </Tr> <Tr> <Td> Noncompliance (show) <Ul> <Li> Tax avoidance </Li> <Li> Tax evasion </Li> <Li> Tax resistance </Li> <Li> Tax haven </Li> <Li> Smuggling </Li> <Li> Black market </Li> <Li> Transfer mispricing </Li> <Li> Unreported employment </Li> <Li> Tax shelter </Li> </Ul> </Td> </Tr> <Tr> <Td> Distribution (show) <Ul> <Li> Tax rate </Li> <Li> Progressive </Li> <Li> Regressive </Li> <Li> Proportional </Li> </Ul> </Td> </Tr> <Tr> <Td> Types (show) <Ul> <Li> Direct </Li> <Li> Indirect </Li> <Li> Per unit </Li> <Li> Ad valorem </Li> <Li> In rem </Li> <Li> Capital gains </Li> <Li> Carbon </Li> <Li> Consumption </Li> <Li> Dividend </Li> <Li> Ecotax </Li> <Li> Excise </Li> <Li> Fuel </Li> <Li> Georgist </Li> <Li> Gift </Li> <Li> Gross receipts </Li> <Li> Income </Li> <Li> Inheritance (estate) </Li> <Li> Land value </Li> <Li> Payroll </Li> <Li> Pigovian </Li> <Li> Property </Li> <Li> Sales </Li> <Li> Sin </Li> <Li> Single </Li> <Li> Stamp </Li> <Li> Steering </Li> <Li> Turnover </Li> <Li> Value - added (VAT) </Li> <Li> Corporate profit </Li> <Li> Excess profits </Li> <Li> Windfall profits </Li> <Li> Negative (income) </Li> <Li> Flat </Li> <Li> Wealth </Li> </Ul> </Td> </Tr> <Tr> <Td> International (show) <Ul> <Li> Financial transaction tax </Li> <Li> Currency transaction tax </Li> <Li> Tobin tax </Li> <Li> Spahn tax </Li> <Li> Tax equalization </Li> <Li> Tax treaty </Li> <Li> Permanent establishment </Li> <Li> Transfer pricing </Li> <Li> European Union FTT </Li> <Li> Foreign revenue rule </Li> </Ul> </Td> </Tr> <Tr> <Td> Trade (show) <Ul> <Li> Custom </Li> <Li> Duty </Li> <Li> Tariff <Ul> <Li> Import </Li> <Li> Export </Li> </Ul> </Li> <Li> Tariff war </Li> <Li> Free trade </Li> <Li> Free trade zone </Li> <Li> Trade agreement </Li> </Ul> </Td> </Tr> <Tr> <Td> Religious (show) <Ul> <Li> Church tax </Li> <Li> Eight per thousand </Li> <Li> Teind </Li> <Li> Tithe </Li> <Li> Fiscus Judaicus </Li> <Li> Leibzoll </Li> <Li> Temple tax </Li> <Li> Tolerance tax </Li> <Li> Jizya </Li> <Li> Kharaj </Li> <Li> Khums </Li> <Li> Nisab </Li> <Li> Zakat </Li> </Ul> </Td> </Tr> <Tr> <Td> By country (show) <Ul> <Li> List of countries by tax rates </Li> <Li> Tax revenues as% GDP </Li> </Ul> <Ul> <Li> Albania </Li> <Li> Algeria </Li> <Li> Argentina </Li> <Li> Australia </Li> <Li> Azerbaijan </Li> <Li> Bangladesh </Li> <Li> Bhutan </Li> <Li> Bulgaria </Li> <Li> BVI </Li> <Li> Canada </Li> <Li> China </Li> <Li> Colombia </Li> <Li> Denmark </Li> <Li> France </Li> <Li> Germany </Li> <Li> Greece </Li> <Li> Iceland </Li> <Li> India </Li> <Li> Indonesia </Li> <Li> Iran </Li> <Li> Ireland </Li> <Li> Israel </Li> <Li> Italy </Li> <Li> Japan </Li> <Li> Kazakhstan </Li> <Li> Lithuania </Li> <Li> Malta </Li> <Li> Namibia </Li> <Li> Netherlands </Li> <Li> New Zealand </Li> <Li> Norway </Li> <Li> Pakistan </Li> <Li> Palestine </Li> <Li> Peru </Li> <Li> Philippines </Li> <Li> Poland </Li> <Li> Russia </Li> <Li> Singapore </Li> <Li> South Africa </Li> <Li> Sweden </Li> <Li> Switzerland </Li> <Li> Taiwan </Li> <Li> Tanzania </Li> <Li> United Kingdom </Li> <Li> United States </Li> <Li> Uruguay </Li> </Ul> </Td> </Tr> <Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> </Table> <Tr> <Th> Taxation </Th> </Tr> <Tr> <Td> An aspect of fiscal policy </Td> </Tr> <Tr> <Td> Policies (show) <Ul> <Li> Government revenue </Li> <Li> Tax revenue </Li> <Li> Non-tax revenue </Li> <Li> Tax law </Li> <Li> Tax bracket </Li> <Li> Tax threshold </Li> <Li> Exemption </Li> <Li> Credit </Li> <Li> Deduction </Li> <Li> Tax shift </Li> <Li> Tax cut </Li> <Li> Tax holiday </Li> <Li> Tax advantage </Li> <Li> Tax incentive </Li> <Li> Tax reform </Li> <Li> Tax harmonization </Li> <Li> Tax competition </Li> <Li> Double taxation </Li> <Li> Representation </Li> <Li> Unions </Li> <Li> Medical savings account </Li> <Li> Tax, tariff and trade </Li> </Ul> </Td> </Tr>

List and define characteristics of a good tax