95-597: The Greens ( Luxembourgish : Déi Gréng , French : Les Verts , German : Die Grünen ) is a green political party in Luxembourg . The Luxembourgish Greens were founded on 23 June 1983 as the Green Alternative Party (GAP). Among its founding members were people engaged in the peace movement and the movement against a nuclear power plant in Luxembourg. Many came from left socialist groups that had split from
190-417: A dialect continuum of gradual change. Spoken Luxembourgish is relatively hard to understand for speakers of German who are generally not familiar with Moselle Franconian dialects (or at least other West Central German dialects). They can usually read the language to some degree. For those Germans familiar with Moselle Franconian dialects, it is relatively easy to understand and speak Luxembourgish as far as
285-433: A pay-as-you-earn basis, with corrections made after the end of the tax year . These corrections take one of two forms: Income-tax systems often make deductions available that reduce the total tax liability by reducing total taxable income. They may allow losses from one type of income to count against another – for example, a loss on the stock market may be deducted against taxes paid on wages. Other tax systems may isolate
380-660: A taxpayer (an individual or legal entity ) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities . Tax compliance refers to policy actions and individual behavior aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax relief. The first known taxation occurred in Ancient Egypt around 3000–2800 BC. Taxes consist of direct or indirect taxes and may be paid in money or as labor equivalent. All countries have
475-426: A certain area ( social engineering ). For example, a high excise is used to discourage alcohol consumption, relative to other goods. This may be combined with hypothecation if the proceeds are then used to pay for the costs of treating illness caused by alcohol use disorder . Similar taxes may exist on tobacco , pornography , marijuana etc., and they may be collectively referred to as " sin taxes ". A carbon tax
570-446: A commodity is sold to its final consumer. Retail organizations contend that such taxes discourage retail sales. The question of whether they are generally progressive or regressive is a subject of much current debate. People with higher incomes spend a lower proportion of them, so a flat-rate sales tax will tend to be regressive. It is therefore common to exempt food, utilities, and other necessities from sales taxes, since poor people spend
665-456: A country such as Luxembourg, pioneer of a new melting-pot society in Europe, equal participation of migrants is of utmost importance. Furthermore, in its declaration of principles it has outlined, among others, the following priorities: The Congress is the highest organ of the party. It sets out the party's strategy and political course and is open to all members of the party. Every two years,
760-469: A definition and system of classification of internal taxes, generally followed below. In addition, many countries impose taxes ( tariffs ) on the import of goods. Many jurisdictions tax the income of individuals and of business entities , including corporations . Generally, the authorities impose a tax on net profits from a business , on net gains, and on other income. Computation of income subject to tax may be determined under accounting principles used in
855-442: A few nominal phrases such as der Däiwel ("the devil") and eiser Herrgott ("our Lord"). Rare examples of the genitive are also found: Enn des Mounts ("end of the month"), Ufanks der Woch ("at the beginning of the week"). The functions of the genitive are normally expressed using a combination of the dative and a possessive determiner: e.g. dem Mann säi Buch (lit. "to the man his book", i.e. "the man's book"). This
950-406: A higher proportion of their incomes on these commodities, so such exemptions make the tax more progressive. This is the classic "You pay for what you spend" tax, as only those who spend money on non-exempt (i.e. luxury) items pay the tax. A small number of U.S. states rely entirely on sales taxes for state revenue, as those states do not levy a state income tax. Such states tend to have a moderate to
1045-638: A higher tax rate. Historically, in many countries, a contract needs to have a stamp affixed to make it valid. The charge for the stamp is either a fixed amount or a percentage of the value of the transaction. In most countries, the stamp has been abolished but stamp duty remains. Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. Its modern derivatives, stamp duty reserve tax and stamp duty land tax , are respectively charged on transactions involving securities and land. Stamp duty has
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#17328631590301140-497: A large amount of tourism or inter-state travel that occurs within their borders, allowing the state to benefit from taxes from people the state would otherwise not tax. In this way, the state is able to reduce the tax burden on its citizens. The U.S. states that do not levy a state income tax are Alaska, Tennessee, Florida, Nevada, South Dakota, Texas, Washington state, and Wyoming. Additionally, New Hampshire and Tennessee levy state income taxes only on dividends and interest income. Of
1235-481: A maximum of some 285,000 native speakers, resources in the language like books, newspapers, magazines, television, internet etc. are limited. Since most Luxembourgers also speak Standard German and French, there is strong competition with these languages, which both have large language resources. Because of this, the use of Luxembourgish remains limited. Luxembourgish belongs to the West Central German group of
1330-553: A particular amount. Such upper or lower limits may apply for retirement but not for health-care components of the tax. Some have argued that such taxes on wages are a form of "forced savings" and not really a tax, while others point to redistribution through such systems between generations (from newer cohorts to older cohorts) and across income levels (from higher income levels to lower income-levels) which suggests that such programs are really taxed and spending programs. Unemployment and similar taxes are often imposed on employers based on
1425-625: A result of market forces . Certain countries (usually small in size or population, which results in a smaller infrastructure and social expenditure) function as tax havens by imposing minimal taxes on the personal income of individuals and corporate income. These tax havens attract capital from abroad (particularly from larger economies) while resulting in loss of tax revenues within other non-haven countries (through base erosion and profit shifting ). Legal and economic definitions of taxes differ, such that many transfers to governments are not considered taxes by economists. For example, some transfers to
1520-511: A single-rate form of taxation regardless of ability to pay (the Community Charge , but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the ' Poll Tax Riots '. Some types of taxes have been proposed but not actually adopted in any major jurisdiction. These include: An ad valorem tax is one where the tax base
1615-437: A tax on net worth (assets minus liabilities), as a percentage of the net worth, or a percentage of the net worth exceeding a certain level. The tax may be levied on " natural " or " legal persons. " A value-added tax (VAT), also known as Goods and Services Tax (GST), Single Business Tax, or Turnover Tax in some countries, applies the equivalent of a sales tax to every operation that creates value. To give an example, sheet steel
1710-572: A tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy a flat percentage rate of taxation on personal annual income, but most scale taxes are progressive based on brackets of yearly income amounts. Most countries charge a tax on an individual's income and corporate income . Countries or sub-units often also impose wealth taxes , inheritance taxes , gift taxes , property taxes , sales taxes , use taxes , environmental taxes , payroll taxes , duties , or tariffs . It
1805-524: Is a West Germanic language that is spoken mainly in Luxembourg . About 300,000 people speak Luxembourgish worldwide. The language is standardized and officially the national language of the Grand Duchy of Luxembourg. As such, Luxembourgish is different from the German language also used in the Grand Duchy. The German language exists in a national standard variety of Luxembourg, which is slightly different from
1900-493: Is a per unit tax, where the tax base is the quantity of something, regardless of its price. An excise tax is an example. Consumption tax refers to any tax on non-investment spending and can be implemented by means of a sales tax, consumer value-added tax, or by modifying an income tax to allow for unlimited deductions for investment or savings. This includes natural resources consumption tax , greenhouse gas tax (i.e. carbon tax ), "sulfuric tax", and others. The stated purpose
1995-430: Is a distinction between an estate tax and an inheritance tax: the former taxes the personal representatives of the deceased, while the latter taxes the beneficiaries of the estate. However, this distinction does not apply in other jurisdictions; for example, if using this terminology UK inheritance tax would be an estate tax. An expatriation tax is a tax on individuals who renounce their citizenship or residence. The tax
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#17328631590302090-590: Is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST, and QST they pay, and so effectively it is the final consumer who pays the tax. An excise duty is an indirect tax imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in
2185-442: Is a general tax levied periodically on residents who own personal property (personalty) within the jurisdiction. Vehicle and boat registration fees are subsets of this kind of tax. The tax is often designed with blanket coverage and large exceptions for things like food and clothing. Household goods are often exempt when kept or used within the household. Any otherwise non-exempt object can lose its exemption if regularly kept outside
2280-589: Is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, vehicle excise duty is an annual tax on vehicle ownership. An import or export tariff (also called customs duty or impost) is a charge for the movement of goods through a political border. Tariffs discourage trade , and they may be used by governments to protect domestic industries. A proportion of tariff revenues
2375-426: Is also possible to levy a tax on tax, as with a gross receipts tax . In economic terms ( circular flow of income ), taxation transfers wealth from households or businesses to the government. This affects economic growth and welfare , which can be increased (known as fiscal multiplier ) or decreased (known as excess burden of taxation ). Consequently, taxation is a highly debated topic by some, as although taxation
2470-440: Is an ad valorem tax levy on the value of a property that the owner of the property is required to pay to a government in which the property is situated. Multiple jurisdictions may tax the same property. There are three general varieties of property: land, improvements to land (immovable human-made things, e.g. buildings), and personal property (movable things). Real estate or realty is the combination of land and improvements to
2565-484: Is considered the most viable option to operate the government (instead of widespread state ownership of the means of production ), as taxation enables the government to generate revenue without heavily interfering with the market and private businesses; taxation preserves the efficiency and productivity of the private sector by allowing individuals and companies to make their own economic decisions, engage in flexible production , competition , and innovation as
2660-665: Is currently also the only political party in Luxembourg that wishes to implement written laws also in Luxembourgish and that wants Luxembourgish to be an officially recognized language of the European Union . In this context, in 2005, then- Deputy Prime Minister Jean Asselborn of the LSAP rejected a demand made by the ADR to make Luxembourgish an official language of the EU, citing financial reasons and
2755-433: Is deemed necessary by consensus for society to function and grow in an orderly and equitable manner through the government provision of public goods and public services , others such as libertarians and anarcho-capitalists are anti-taxation and denounce taxation broadly or in its entirety, classifying taxation as theft or extortion through coercion along with the use of force . Within market economies, taxation
2850-464: Is economically justified, as it will not deter production, distort market mechanisms or otherwise create deadweight losses the way other taxes do. When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenues. In many jurisdictions (including many American states), there
2945-457: Is formed using the adverb méi : e.g. schéin → méi schéin The superlative involves a synthetic form consisting of the adjective and the suffix -st : e.g. schéin → schéin st (compare German schönst , English prettiest ). Attributive modification requires the emphatic definite article and the inflected superlative adjective: Predicative modification uses either the same adjectival structure or
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3040-495: Is generally a gain on sale of capital assets—that is, those assets not held for sale in the ordinary course of business. Capital assets include personal assets in many jurisdictions. Some jurisdictions provide preferential rates of tax or only partial taxation for capital gains. Some jurisdictions impose different rates or levels of capital-gains taxation based on the length of time the asset was held. Because tax rates are often much lower for capital gains than for ordinary income, there
3135-465: Is imported by a machine manufacturer. That manufacturer will pay the VAT on the purchase price, remitting that amount to the government. The manufacturer will then transform the steel into a machine, selling the machine for a higher price to a wholesale distributor. The manufacturer will collect the VAT on the higher price but will remit to the government only the excess related to the "value-added" (the price over
3230-671: Is known as a periphrastic genitive , and is a phenomenon also commonly seen in dialectal and colloquial German, and in Dutch. The forms of the personal pronouns are given in the following table (unstressed forms appear in parentheses): The 2pl form is also used as a polite singular (like French vous , see T-V distinction ); the forms are capitalised in writing: Like most varieties of colloquial German, but even more invariably, Luxembourgish uses definite articles with personal names. They are obligatory and not to be translated: A feature Luxembourgish shares with only some western dialects of German
3325-537: Is named FairTax . In Canada, the federal sales tax is called the Goods and Services Tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus
3420-528: Is often hypothecated to pay the government to maintain a navy or border police. The classic ways of cheating a tariff are smuggling or declaring a false value of goods. Tax, tariff and trade rules in modern times are usually set together because of their common impact on industrial policy , investment policy , and agricultural policy . A trade bloc is a group of allied countries agreeing to minimize or eliminate tariffs against trade with each other, and possibly to impose protective tariffs on imports from outside
3515-526: Is often imposed based on a deemed disposition of all the individual's property. One example is the United States under the American Jobs Creation Act , where any individual who has a net worth of $ 2 million or an average income-tax liability of $ 127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to
3610-536: Is quite similar to that of Standard German . Luxembourgish has three genders (masculine, feminine, and neuter), and three cases ( nominative , accusative , and dative ). These are marked morphologically on determiners and pronouns . As in German, there is no morphological gender distinction in the plural. The forms of the articles and of some selected determiners are given below: As seen above, Luxembourgish has plural forms of en ("a, an"), namely eng in
3705-486: Is sometimes called a net wealth tax . Recurrent property taxes may be imposed on immovable property (real property) and on some classes of movable property. In addition, recurrent taxes may be imposed on the net wealth of individuals or corporations. Many jurisdictions impose inheritance tax on property at time of inheritance or gift tax at the time of gift transfer. Some jurisdictions impose taxes on financial or capital transactions . A property tax (or millage tax)
3800-416: Is that women and girls are most often referred to with forms of the neuter pronoun hatt : Adjectives show a different morphological behaviour when used attributively and predicatively . In predicative use, e.g. when they occur with verbs like sinn ("to be"), adjectives receive no extra ending: In attributive use, i.e. when placed before the noun they describe, they change their ending according to
3895-839: Is the primary language of 48% of the population. It is also spoken in the Arelerland region of Belgium (part of the Province of Luxembourg ) and in small parts of Lorraine in France . In the German Eifel and Hunsrück regions, similar local Moselle Franconian dialects of German are spoken. The language is also spoken by a few descendants of Luxembourg immigrants in the United States and Canada . Other Moselle Franconian dialects are spoken by ethnic Germans long settled in Transylvania , Romania (Siebenbürgen). Moselle Franconian dialects outside
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3990-439: Is the value of a good, service, or property. Sales taxes, tariffs, property taxes, inheritance taxes, and value-added taxes are different types of ad valorem tax. An ad valorem tax is typically imposed at the time of a transaction (sales tax or value-added tax (VAT)) but it may be imposed on an annual basis (property tax) or in connection with another significant event (inheritance tax or tariffs). In contrast to ad valorem taxation
4085-399: Is to reduce the environmental impact by repricing . Economists describe environmental impacts as negative externalities . As early as 1920, Arthur Pigou suggested a tax to deal with externalities (see also the section on Increased economic welfare below). The proper implementation of environmental taxes has been the subject of a long-lasting debate. An important feature of tax systems is
4180-412: Is widespread controversy and dispute about the proper definition of capital. Corporate tax refers to income tax, capital tax, net-worth tax, or other taxes imposed on corporations. Rates of tax and the taxable base for corporations may differ from those for individuals or for other taxable persons. Many countries provide publicly funded retirement or healthcare systems. In connection with these systems,
4275-679: The High German languages and is the primary example of a Moselle Franconian language . Furthermore, it is closely related to Transylvanian Saxon which has been spoken since the High Middle Ages by the Transylvanian Saxons in Transylvania , present-day central Romania . Luxembourgish is considered the national language of Luxembourg and also one of the three administrative languages, alongside German and French . In Luxembourg, 77% of residents can speak Luxembourgish, and it
4370-582: The LSAP and from the former Maoist movement who had already in 1979 been involved in the electoral Alternative List - Resist . In the 1984 elections , the party two seats in the Chamber of Deputies . In 1985, however the GAP split and its more conservative wing founded the Green List Ecological Initiative (GLEI). They competed separately in the 1989 election , where they won two seats each. In 1994,
4465-472: The customs house , and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as spirits , beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a customs duty ). Excises (or exemptions from them) are also used to modify consumption patterns of
4560-402: The elderly , unemployment benefits , transfer payments , subsidies and public transportation . Energy , water and waste management systems are also common public utilities . According to the proponents of the chartalist theory of money creation , taxes are not needed for government revenue, as long as the government in question is able to issue fiat money . According to this view,
4655-701: The Chamber. Although they got 15% of the votes in the coinciding European elections , placing them third, they couldn't add to their single seat. In the June 2009 elections, the Luxembourg Green Party further increased their European score to 16,83% and sent its outgoing MEP Claude Turmes to Brussels and Strasbourg for a third mandate. In the coinciding national elections, they kept a status quo (+0,13%). Its 7 Members of Parliament (MP) all got reelected. However, its longest serving MP and founding member Jean Huss declared
4750-568: The Environment. It was the first time that the Greens were part of a national government of Luxembourg. Since the 2023 election, they have been in opposition again. The Greens are a typical green party. Sustainable development is one of their key issues. However, topics such as an ecological tax reform, renewable energy and energy efficiency or the consolidation of pension funds play an equally and ever increasingly important role. Especially in
4845-605: The Luxembourg state border tend to have far fewer French loanwords, and these mostly remain from the French Revolution. The political party that places the greatest importance on promoting, using and preserving Luxembourgish is the Alternative Democratic Reform Party (ADR) and its electoral success in the 1999 election pushed the CSV-DP government to make knowledge of it a criterion for naturalisation . It
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#17328631590304940-545: The above states, only Alaska and New Hampshire do not levy a state sales tax. Additional information can be obtained at the Federation of Tax Administrators website. In the United States, there is a growing movement for the replacement of all federal payroll and income taxes (both corporate and personal) with a national retail sales tax and monthly tax rebate to households of citizens and legal resident aliens. The tax proposal
5035-431: The adoption of the "OLO" ( ofizjel lezebuurjer ortografi ) on 5 June 1946. This orthography provided a system for speakers of all varieties of Luxembourgish to transcribe words the way they pronounced them, rather than imposing a single, standard spelling for the words of the language. The rules explicitly rejected certain elements of German orthography ( e.g. , the use of ⟨ ä ⟩ and ⟨ ö ⟩ ,
5130-437: The adverbial structure am + - sten : e.g. schéin → am schéinsten : Some common adjectives have exceptional comparative and superlative forms: Several other adjectives also have comparative forms, not commonly used as normal comparatives, but in special senses: Luxembourgish exhibits "verb second" word order in clauses. More specifically, Luxembourgish is a V2 - SOV language , like German and Dutch. In other words, we find
5225-485: The arts , public works , distribution , data collection and dissemination , public insurance , and the operation of government itself. A government's ability to raise taxes is called its fiscal capacity . When expenditures exceed tax revenue , a government accumulates government debt . A portion of taxes may be used to service past debts. Governments also use taxes to fund welfare and public services . These services can include education systems , pensions for
5320-798: The basis of the standard orthography that became official on 10 October 1975. Modifications to this standard were proposed by the Permanent Council of the Luxembourguish language and adopted officially in the spelling reform of 30 July 1999. A detailed explanation of current practice for Luxembourgish can be found in Schanen & Lulling (2003). The Luxembourgish alphabet consists of the 26 Latin letters plus three letters with diacritics: ⟨é⟩ , ⟨ä⟩ , and ⟨ë⟩ . In loanwords from French and Standard German, other diacritics are usually preserved: In German loanwords,
5415-412: The bloc. A customs union has a common external tariff , and the participating countries share the revenues from tariffs on goods entering the customs union. In some societies, tariffs also could be imposed by local authorities on the movement of goods between regions (or via specific internal gateways). A notable example is the likin , which became an important revenue source for local governments in
5510-674: The capitalisation of nouns). Similarly, new principles were adopted for the spelling of French loanwords. This proposed orthography, so different from existing "foreign" standards that people were already familiar with, did not enjoy widespread approval. A more successful standard eventually emerged from the work of the committee of specialists charged with the task of creating the Luxemburger Wörterbuch , published in 5 volumes between 1950 and 1977. The orthographic conventions adopted in this decades-long project, set out in Bruch (1955), provided
5605-739: The congress elects the leadership of the party's organisation: two presidents, an executive committee, the party board in which the party's youth wing and the gender council are also represented, an executive council that represents the congress, the treasurer and a financial control board. The Greens are member of the European Green Party and the Global Greens . Luxembourgish language Luxembourgish ( / ˈ l ʌ k s əm b ɜːr ɡ ɪ ʃ / LUK -səm-bur-ghish ; also Luxemburgish , Luxembourgian , Letzebu(e)rgesch ; endonym : Lëtzebuergesch [ˈlətsəbuəjəʃ] )
5700-404: The cost of the sheet steel). The wholesale distributor will then continue the process, charging the retail distributor the VAT on the entire price to the retailer, but remitting only the amount related to the distribution mark-up to the government. The last VAT amount is paid by the eventual retail customer who cannot recover any of the previously paid VAT. For a VAT and sales tax of identical rates,
5795-407: The country typically requires employers or employees to make compulsory payments. These payments are often computed by reference to wages or earnings from self-employment. Tax rates are generally fixed, but a different rate may be imposed on employers than on employees. Some systems provide an upper limit on earnings subject to the tax. A few systems provide that the tax is payable only on wages above
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#17328631590305890-521: The digraphs ⟨ eu ⟩ and ⟨ äu ⟩ indicate the diphthong /oɪ/ , which does not appear in native words. Like many other varieties of Western High German, Luxembourgish has a rule of final n -deletion in certain contexts. The effects of this rule (known as the "Eifel Rule") are indicated in writing, and therefore must be taken into account when spelling words and morphemes ending in ⟨n⟩ or ⟨nn⟩ . For example: The consonant inventory of Luxembourgish
5985-422: The effect of discouraging speculative purchases of assets by decreasing liquidity. In the United States , transfer tax is often charged by the state or local government and (in the case of real property transfers) can be tied to the recording of the deed or other transfer documents. Some countries' governments will require a declaration of the taxpayers' balance sheet (assets and liabilities), and from that exact
6080-460: The estates of the deceased. In contrast with a tax on real estate (land and buildings), a land-value tax (or LVT) is levied only on the unimproved value of the land ("land" in this instance may mean either the economic term, i.e., all-natural resources, or the natural resources associated with specific areas of the Earth's surface: "lots" or "land parcels"). Proponents of the land-value tax argue that it
6175-399: The everyday vocabulary is concerned. The large number of French loanwords in Luxembourgish may hamper communication about certain topics or with certain speakers (those who use many terms taken from French). A number of proposals for standardising the orthography of Luxembourgish can be documented, going back to the middle of the 19th century. There was no officially recognised system until
6270-657: The following day, that he would retire from parliamentary politics in 2011 to the benefit of Josée Lorsché . In the 2013 general election , the Greens stagnated at 10.1% and their number of seats dropped to 6. However, they became part of a three-party-coalition government with the liberal Democratic Party (DP) and the Luxembourg Socialist Workers' Party (LSAP) led by DP's Xavier Bettel. The Greens had three ministers: Félix Braz , Minister for Justice , François Bausch , Minister for Sustainable Development and Infrastructure and Carole Dieschbourg , Minister for
6365-465: The following finite clausal structures: Non-finite verbs (infinitives and participles) generally appear in final position: These rules interact so that in subordinate clauses, the finite verb and any non-finite verbs must all cluster at the end. Luxembourgish allows different word orders in these cases: This is also the case when two non-finite verb forms occur together: Luxembourgish (like Dutch and German) allows prepositional phrases to appear after
6460-756: The government expenditure of taxes raised is often highly debated in politics and economics . Tax collection is performed by a government agency such as the Internal Revenue Service (IRS) in the United States , His Majesty's Revenue and Customs (HMRC) in the United Kingdom , the Canada Revenue Agency or the Australian Taxation Office . When taxes are not fully paid, the state may impose civil penalties (such as fines or forfeiture ) or criminal penalties (such as incarceration ) on
6555-428: The grammatical gender, number and case of the noun: The definite article changes with the use of an attributive adjective: feminine d' goes to déi (or di ), neuter d' goes to dat , and plural d' changes to déi . The comparative in Luxembourgish is formed analytically, i.e. the adjective itself is not altered (compare the use of - er in German and English; tall → taller , klein → kleiner ). Instead it
6650-506: The household. Thus, tax collectors often monitor newspaper articles for stories about wealthy people who have lent art to museums for public display, because the artworks have then become subject to personal property tax. If an artwork had to be sent to another state for some touch-ups, it may have become subject to personal property tax in that state as well. Inheritance tax, also called estate tax, are taxes that arise for inheritance or inherited income. In United States tax law , there
6745-512: The jurisdiction, which tax-law principles in the jurisdiction may modify or replace. The incidence of taxation varies by system, and some systems may be viewed as progressive or regressive . Rates of tax may vary or be constant (flat) by income level. Many systems allow individuals certain personal allowances and other non-business reductions to taxable income, although business deductions tend to be favored over personal deductions. Tax-collection agencies often collect personal income tax on
6840-730: The land. Property taxes are usually charged on a recurrent basis (e.g., yearly). A common type of property tax is an annual charge on the ownership of real estate , where the tax base is the estimated value of the property. For a period of over 150 years from 1695, the government of England levied a window tax , with the result that one can still see listed buildings with windows bricked up in order to save their owner's money. A similar tax on hearths existed in France and elsewhere, with similar results. The two most common types of event-driven property taxes are stamp duty , charged upon change of ownership, and inheritance tax , which many countries impose on
6935-504: The late Qing China . Occupational taxes or license fees may be imposed on businesses or individuals engaged in certain businesses. Many jurisdictions impose a tax on vehicles. A poll tax, also called a per capita tax , or capitation tax , is a tax that levies a set amount per individual. It is an example of the concept of fixed tax . One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16)
7030-475: The loss, such that business losses can only be deducted against business income tax by carrying forward the loss to later tax years. In economics, a negative income tax (abbreviated NIT) is a progressive income tax system where people earning below a certain amount receive supplemental payment from the government instead of paying taxes to the government. Most jurisdictions imposing an income tax treat capital gains as part of income subject to tax. Capital gain
7125-503: The nominative/accusative and engen in the dative. They are not used as indefinite articles, which—as in German and English—do not exist in the plural, but they do occur in the compound pronouns wéi en ("what, which") and sou en ("such"). For example: wéi eng Saachen ("what things"); sou eng Saachen ("such things"). Moreover, they are used before numbers to express an estimation: eng 30.000 Spectateuren ("some 30,000 spectators"). Distinct nominative forms survive in
7220-586: The non-paying entity or individual. The levying of taxes aims to raise revenue to fund governing , to alter prices in order to affect demand , or to regulate some form of cost or benefit . States and their functional equivalents throughout history have used the money provided by taxation to carry out many functions. Some of these include expenditures on economic infrastructure ( roads , public transportation , sanitation , legal systems , public security , public education , public health systems ), military , scientific research & development , culture and
7315-602: The party again, forming the Green and Liberal Alliance and joining the European Radical Alliance in the European Parliament . In the 1999 elections , the party lost a considerable number of votes (falling to 9%), but retained its five seats in the Chamber and re-gained its single seat in the European Parliament . In 2004 , the Greens regained the ground that they had lost in 1999 and won two additional seats in
7410-417: The percentage of the tax burden as it relates to income or consumption. The terms progressive, regressive, and proportional are used to describe the way the rate progresses from low to high, from high to low, or proportionally. The terms describe a distribution effect, which can be applied to any type of tax system (income or consumption) that meets the definition. The terms can also be used to apply meaning to
7505-405: The population and the dissemination of the language through mass media such as radio and television are leading to a gradual standardisation towards a "Standard Luxembourgish" through the process of koineization . There is no distinct geographic boundary between the use of Luxembourgish and the use of other closely related High German dialects (for example, Lorraine Franconian ); it instead forms
7600-458: The public sector are comparable to prices. Examples include tuition at public universities and fees for utilities provided by local governments. Governments also obtain resources by "creating" money and coins (for example, by printing bills and by minting coins), through voluntary gifts (for example, contributions to public universities and museums), by imposing penalties (such as traffic fines ), by borrowing and confiscating criminal proceeds. From
7695-440: The purpose of taxation is to maintain the stability of the currency, express public policy regarding the distribution of wealth, subsidizing certain industries or population groups or isolating the costs of certain benefits, such as highways or social security. The Organisation for Economic Co-operation and Development (OECD) publishes an analysis of the tax systems of member countries. As part of such analysis, OECD has developed
7790-572: The standard varieties in Germany , Austria or Switzerland . Another important language of Luxembourg is French, which had a certain influence on both the national language Luxembourgish and the Luxembourg national variety of German. Luxembourgish, German and French are the three official languages (Amtssprachen) of Luxembourg. As a standard form of the Moselle Franconian language , Luxembourgish has similarities with other High German dialects and
7885-524: The sufficiency of official German and French . A similar proposal by the ADR was rejected by the Chamber of Deputies in 2024. There are several distinct dialect forms of Luxembourgish including Areler (from Arlon ), Eechternoacher ( Echternach ), Dikrecher ( Diekirch ), Kliärrwer ( Clervaux ), Miseler ( Moselle ), Stater ( Luxembourg ), Veiner ( Vianden ), Minetter (Southern Luxembourg) and Weelzer ( Wiltz ). Further small vocabulary differences may be seen even between small villages. Increasing mobility of
7980-410: The supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt . Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from progressive local taxation based on property values to
8075-516: The taxation of select consumption, such as a tax on luxury goods and the exemption of basic necessities may be described as having progressive effects as it increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect taxes". The meaning of these terms can vary in different contexts, which can sometimes lead to confusion. An economic definition, by Atkinson, states that "...direct taxes may be adjusted to
8170-405: The total payroll. These taxes may be imposed in both the country and sub-country levels. A wealth tax is levied on the total value of personal assets, including: bank deposits, real estate, assets in insurance and pension plans, ownership of unincorporated businesses , financial securities , and personal trusts. Liabilities (primarily mortgages and other loans) are typically deducted, hence it
8265-672: The total tax paid is the same, but it is paid at differing points in the process. VAT is usually administrated by requiring the company to complete a VAT return, giving details of VAT it has been charged (referred to as input tax) and VAT it has charged to others (referred to as output tax). The difference between output tax and input tax is payable to the Local Tax Authority. Many tax authorities have introduced automated VAT which has increased accountability and auditability , by utilizing computer systems, thereby also enabling anti-cybercrime offices as well. Sales taxes are levied when
8360-425: The two parties presented a common list for the elections . They won five seats in the Chamber, getting nearly 11% of the votes, which made them the fourth strongest force in parliament. In that year's European elections , which coincided with the national elections, the party won one of the six seats allotted to Luxembourg. In 1995, the two parties merged officially. That same year, the Greens' MEP , Jup Weber , left
8455-558: The verb cluster in subordinate clauses: Luxembourgish has borrowed many French words. For example, the word for a bus driver is Buschauffeur (as in Dutch and Swiss German ), which would be Busfahrer in German and chauffeur de bus in French. Some words are different from Standard German, but have equivalents in German dialects. An example is Gromperen (potatoes – German: Kartoffeln ). Other words are exclusive to Luxembourgish. Listen to
8550-443: The view of economists, a tax is a non-penal, yet compulsory transfer of resources from the private to the public sector , levied on a basis of predetermined criteria and without reference to specific benefits received. In modern taxation systems, governments levy taxes in money; but in-kind and corvée taxation are characteristic of traditional or pre- capitalist states and their functional equivalents. The method of taxation and
8645-497: The wider group of West Germanic languages . The status of Luxembourgish as the national language of Luxembourg and the existence there of a regulatory body have removed Luxembourgish, at least in part, from the domain of Standard German, its traditional Dachsprache . It is also related to the Transylvanian Saxon dialect spoken by the Transylvanian Saxons in Transylvania , contemporary central Romania . Luxembourgish
8740-541: The words below. Note: Words spoken in sound clip do not reflect all words on this list. Neologisms in Luxembourgish include both entirely new words, and the attachment of new meanings to old words in everyday speech. The most recent neologisms come from the English language in the fields of telecommunications , computer science , and the Internet . Tax A tax is a mandatory financial charge or levy imposed on
8835-509: The year 1643, as part of a scheme of revenue and taxation devised by parliamentarian John Pym and approved by the Long Parliament . These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through
8930-443: Was a form of the poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes, therefore, do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition,
9025-475: Was considered a German dialect like many others until about World War II but then it underwent ausbau , creating its own standard form in vocabulary, grammar, and spelling and therefore is seen today as an independent language. Luxembourgish managed to gain linguistic autonomy against a vigorous One Standard German Axiom by being framed as an independent language with a name rather than as a national pluricentric standard variety of German. As Luxembourgish has
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