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112-546: Stad is the word for city or town , used in Swedish , Danish , Dutch , Afrikaans , Norwegian and Luxembourgish , and related to German Stadt . City Historically, city dwellers have been a small proportion of humanity overall, but following two centuries of unprecedented and rapid urbanization , more than half of the world population now lives in cities, which has had profound consequences for global sustainability . Present-day cities usually form

224-431: 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

336-433: 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

448-577: A central area containing buildings with special economic, political, and religious significance. Archaeologists refer to this area by the Greek term temenos or if fortified as a citadel . These spaces historically reflect and amplify the city's centrality and importance to its wider sphere of influence . Today cities have a city center or downtown , sometimes coincident with a central business district . Cities typically have public spaces where anyone can go. These include privately owned spaces open to

560-665: A central authority. The term can also refer either to the physical streets and buildings of the city or to the collection of people who dwell there and can be used in a general sense to mean urban rather than rural territory . National censuses use a variety of definitions – invoking factors such as population , population density , number of dwellings , economic function, and infrastructure – to classify populations as urban. Typical working definitions for small-city populations start at around 100,000 people. Common population definitions for an urban area (city or town) range between 1,500 and 50,000 people, with most U.S. states using

672-461: A central point. This form could evolve from successive growth over a long time, with concentric traces of town walls and citadels marking older city boundaries. In more recent history, such forms were supplemented by ring roads moving traffic around the outskirts of a town. Dutch cities such as Amsterdam and Haarlem are structured as a central square surrounded by concentric canals marking every expansion. In cities such as Moscow , this pattern

784-426: 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

896-552: A combination of these. Societies that live in cities are often called civilizations . The degree of urbanization is a modern metric to help define what comprises a city: "a population of at least 50,000 inhabitants in contiguous dense grid cells (>1,500 inhabitants per square kilometer)". This metric was "devised over years by the European Commission , OECD , World Bank and others, and endorsed in March [2021] by

1008-446: 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

1120-620: A continuous urban landscape called urban agglomeration , conurbation , or megalopolis (exemplified by the BosWash corridor of the Northeastern United States .) The emergence of cities from proto-urban settlements , such as Çatalhöyük , is a non-linear development that demonstrates the varied experiences of early urbanization . The cities of Jericho , Aleppo , Byblos , Faiyum , Yerevan , Athens , Matera , Damascus , and Argos are among those laying claim to

1232-469: 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

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1344-430: A distinctive elite social class, but it should indeed be considered a city based on a functional redefinition of urban development. In particular, Jenné-Jeno featured settlement mounds arranged according to a horizontal, rather than vertical, power hierarchy, and served as a center of specialized production and exhibited functional interdependence with the surrounding hinterland. More recently, scholars have concluded that

1456-477: A grid plan with specialized districts used across the Hellenistic Mediterranean . The urban-type settlement extends far beyond the traditional boundaries of the city proper in a form of development sometimes described critically as urban sprawl . Decentralization and dispersal of city functions (commercial, industrial, residential, cultural, political) has transformed the very meaning of

1568-406: 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

1680-641: 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

1792-511: A key role in both the economy and government. Late antique cities in the East were also undergoing intense transformations, with increased political participation of the crowds and demographical fluctuations. Christian communities and their doctrinal differences increasingly shaped the urban fabric. The locus of power shifted to Constantinople and to the ascendant Islamic civilization with its major cities Baghdad , Cairo , and Córdoba . From

1904-497: 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

2016-531: A minimum between 1,500 and 5,000 inhabitants. Some jurisdictions set no such minima. In the United Kingdom , city status is awarded by the Crown and then remains permanent. (Historically, the qualifying factor was the presence of a cathedral , resulting in some very small cities such as Wells , with a population of 12,000 as of 2018 , and St Davids , with a population of 1,841 as of 2011 .) According to

2128-553: 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

2240-703: A privileged elite among towns having won self-governance from their local lord or having been granted self-governance by the emperor and being placed under his immediate protection. By 1480, these cities, as far as still part of the empire, became part of the Imperial Estates governing the empire with the emperor through the Imperial Diet . By the 13th and 14th centuries, some cities become powerful states, taking surrounding areas under their control or establishing extensive maritime empires. In Italy, medieval communes developed into city-states including

2352-625: 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

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2464-495: A rule cannot produce their own food and therefore must develop some relationship with a hinterland that sustains them. Only in special cases such as mining towns which play a vital role in long-distance trade, are cities disconnected from the countryside which feeds them. Thus, centrality within a productive region influences siting, as economic forces would, in theory, favor the creation of marketplaces in optimal mutually reachable locations. The vast majority of cities have

2576-524: 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

2688-549: A super-wealthy elite living in gated communities and large masses of people living in substandard housing with inadequate infrastructure and otherwise poor conditions. Cities around the world have expanded physically as they grow in population, with increases in their surface extent, with the creation of high-rise buildings for residential and commercial use, and with development underground. Urbanization can create rapid demand for water resources management , as formerly good sources of freshwater become overused and polluted, and

2800-437: 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

2912-423: A temple. A minority viewpoint considers that cities may have arisen without agriculture, due to alternative means of subsistence (fishing), to use as communal seasonal shelters, to their value as bases for defensive and offensive military organization, or to their inherent economic function. Cities played a crucial role in the establishment of political power over an area, and ancient leaders such as Alexander

3024-567: A workers' town associated with the pyramid of Senusret II , and the religious city Amarna built by Akhenaten and abandoned. These sites appear planned in a highly regimented and stratified fashion, with a minimalistic grid of rooms for the workers and increasingly more elaborate housing available for higher classes. In Mesopotamia, the civilization of Sumer , followed by Assyria and Babylon , gave rise to numerous cities, governed by kings and fostered multiple languages written in cuneiform . The Phoenician trading empire, flourishing around

3136-493: 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

3248-430: 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

3360-601: 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

3472-442: 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

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3584-596: 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

3696-426: 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

3808-440: 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

3920-484: 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

4032-433: 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

4144-464: 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

4256-495: 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

4368-468: 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

4480-541: 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

4592-528: 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

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4704-544: 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

4816-486: 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)

4928-517: Is still clearly visible. A system of rectilinear city streets and land plots, known as the grid plan , has been used for millennia in Asia, Europe, and the Americas. The Indus Valley Civilization built Mohenjo-Daro , Harappa , and other cities on a grid pattern, using ancient principles described by Kautilya , and aligned with the compass points . The ancient Greek city of Priene exemplifies

5040-420: Is the most urban continent, with four-fifths of its population living in cities, including one-fifth of the population said to live in shantytowns ( favelas , poblaciones callampas , etc.). Batam , Indonesia , Mogadishu , Somalia , Xiamen , China , and Niamey , Niger , are considered among the world's fastest-growing cities, with annual growth rates of 5–8%. In general, the more developed countries of

5152-439: 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

5264-399: 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

5376-412: 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,

5488-603: The Republic of Venice and the Republic of Genoa . In Northern Europe, cities including Lübeck and Bruges formed the Hanseatic League for collective defense and commerce. Their power was later challenged and eclipsed by the Dutch commercial cities of Ghent , Ypres , and Amsterdam . Similar phenomena existed elsewhere, as in the case of Sakai , which enjoyed considerable autonomy in late medieval Japan. In

5600-947: The United Nations ... largely for the purpose of international statistical comparison". The word city and the related civilization come from the Latin root civitas , originally meaning 'citizenship' or 'community member' and eventually coming to correspond with urbs , meaning 'city' in a more physical sense. The Roman civitas was closely linked with the Greek polis —another common root appearing in English words such as metropolis . In toponymic terminology, names of individual cities and towns are called astionyms (from Ancient Greek ἄστυ 'city or town' and ὄνομα 'name'). Urban geography deals both with cities in their larger context and with their internal structure. Cities are estimated to cover about 3% of

5712-505: The Uruk period . In the fourth and third millennium BC , complex civilizations flourished in the river valleys of Mesopotamia , India , China , and Egypt . Excavations in these areas have found the ruins of cities geared variously towards trade, politics, or religion. Some had large, dense populations , but others carried out urban activities in the realms of politics or religion without having large associated populations. Among

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5824-730: The civilization of Djenne-Djenno was likely established by the Mande progenitors of the Bozo people . Their habitation of the site spanned the period from 3rd century BCE to 13th century CE. Archaeological evidence from Jenné-Jeno, specifically the presence of non-West African glass beads dated from the third century BCE to the fourth century CE, indicates that pre-Arabic trade contacts probably existed between Jenné-Jeno and North Africa. Additionally, other early urban centers in West Africa, dated to around 500 CE, include Awdaghust , Kumbi Saleh ,

5936-568: The commune ( in France and Chile ; or comune in Italy). Taxation A tax is a mandatory financial charge or levy imposed on 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

6048-472: 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

6160-402: 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,

6272-427: The government workers . (This arrangement contrasts with the more typically horizontal relationships in a tribe or village accomplishing common goals through informal agreements between neighbors, or the leadership of a chief.) The governments may be based on heredity, religion, military power, work systems such as canal-building, food distribution, land-ownership, agriculture, commerce, manufacturing, finance, or

6384-538: The knowledge economy . A new smart city paradigm, supported by institutions such as the RAND Corporation and IBM , is bringing computerized surveillance , data analysis, and governance to bear on cities and city dwellers. Some companies are building brand-new master-planned cities from scratch on greenfield sites. Urbanization is the process of migration from rural to urban areas, driven by various political, economic, and cultural factors. Until

6496-564: The service economy and public-private partnerships , with concomitant gentrification , uneven revitalization efforts , and selective cultural development. Under the Great Leap Forward and subsequent five-year plans continuing today, China has undergone concomitant urbanization and industrialization and become the world's leading manufacturer . Amidst these economic changes, high technology and instantaneous telecommunication enable select cities to become centers of

6608-535: The " Global North " remain more urbanized than the less developed countries of the " Global South "—but the difference continues to shrink because urbanization is happening faster in the latter group. Asia is home to by far the greatest absolute number of city-dwellers: over two billion and counting. The UN predicts an additional 2.5 billion city dwellers (and 300 million fewer country dwellers) worldwide by 2050, with 90% of urban population expansion occurring in Asia and Africa. Megacities , cities with populations in

6720-539: The "functional definition", a city is not distinguished by size alone, but also by the role it plays within a larger political context. Cities serve as administrative, commercial, religious, and cultural hubs for their larger surrounding areas. The presence of a literate elite is often associated with cities because of the cultural diversities present in a city. A typical city has professional administrators , regulations, and some form of taxation (food and other necessities or means to trade for them) to support

6832-532: The 18th century), Ile-Ifẹ̀ (70,000 to 105,000 inhabitants in the 14th and 15th centuries), Niani (50,000 inhabitants in 1400 AD) and Timbuktu (100,000 inhabitants in 1450 AD). In the West, nation-states became the dominant unit of political organization following the Peace of Westphalia in the seventeenth century. Western Europe's larger capitals (London and Paris) benefited from the growth of commerce following

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6944-420: The 18th century, an equilibrium existed between the rural agricultural population and towns featuring markets and small-scale manufacturing. With the agricultural and industrial revolutions urban population began its unprecedented growth, both through migration and demographic expansion . In England , the proportion of the population living in cities jumped from 17% in 1801 to 72% in 1891. In 1900, 15% of

7056-718: The 30th and 18th centuries BC. Mesoamerica saw the rise of early urbanism in several cultural regions, beginning with the Olmec and spreading to the Preclassic Maya , the Zapotec of Oaxaca, and Teotihuacan in central Mexico. Later cultures such as the Aztec , Andean civilizations , Mayan , Mississippians , and Pueblo peoples drew on these earlier urban traditions. Many of their ancient cities continue to be inhabited, including major metropolitan cities such as Mexico City , in

7168-750: The 9th through the end of the 12th century, Constantinople , the capital of the Eastern Roman Empire , was the largest and wealthiest city in Europe, with a population approaching 1 million. The Ottoman Empire gradually gained control over many cities in the Mediterranean area, including Constantinople in 1453 . In the Holy Roman Empire , beginning in the 12th century, free imperial cities such as Nuremberg , Strasbourg , Frankfurt , Basel , Zürich , and Nijmegen became

7280-566: The Andes, the first urban centers developed in the Norte Chico civilization , Chavin and Moche cultures, followed by major cities in the Huari , Chimu , and Inca cultures. The Norte Chico civilization included as many as 30 major population centers in what is now the Norte Chico region of north-central coastal Peru . It is the oldest known civilization in the Americas, flourishing between

7392-529: The Great founded and created them with zeal. Jericho and Çatalhöyük , dated to the eighth millennium BC , are among the earliest proto-cities known to archaeologists. However, the Mesopotamian city of Uruk from the mid-fourth millennium BC (ancient Iraq) is considered by most archaeologists to be the first true city, innovating many characteristics for cities to follow, with its name attributed to

7504-558: 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

7616-536: The ancient capital of Ghana, and Maranda , a center located on a trade route between Egypt and Gao. The dissolution of the Roman Empire in the West was connected with profound changes in urban fabric of western Europe. In places where Roman administration quickly weakened urbanism went through a profound crisis, even if it continued to remain an important symbolic factor. In regions like Italy or Spain cities diminished in size but nevertheless continued to play

7728-485: 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

7840-464: The athletic, artistic, spiritual, and political life of the polis. Rome was the first city that surpassed one million inhabitants. Under the authority of its empire , Rome transformed and founded many cities ( Colonia ), and with them brought its principles of urban architecture, design, and society. In the ancient Americas , early urban traditions developed in the Andes and Mesoamerica . In

7952-407: The benefit of mitigating the urban heat island effect, especially in cities that are in warmer climates. These spaces prevent carbon imbalances, extreme habitat losses, electricity and water consumption, and human health risks. The urban structure generally follows one or more basic patterns: geomorphic, radial, concentric, rectilinear, and curvilinear. The physical environment generally constrains

8064-412: 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

8176-520: The core of larger metropolitan areas and urban areas —creating numerous commuters traveling toward city centres for employment, entertainment, and education. However, in a world of intensifying globalization , all cities are to varying degrees also connected globally beyond these regions. This increased influence means that cities also have significant influences on global issues , such as sustainable development , climate change , and global health . Because of these major influences on global issues,

8288-404: 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,

8400-407: 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

8512-542: The early Old World cities, Mohenjo-daro of the Indus Valley civilization in present-day Pakistan , existing from about 2600 BC, was one of the largest, with a population of 50,000 or more and a sophisticated sanitation system . China's planned cities were constructed according to sacred principles to act as celestial microcosms . The Ancient Egyptian cities known physically by archaeologists are not extensive. They include (known by their Arab names) El Lahun ,

8624-422: 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

8736-484: The emergence of an Atlantic trade. However, most towns remained small. During the Spanish colonization of the Americas, the old Roman city concept was extensively used. Cities were founded in the middle of the newly conquered territories and were bound to several laws regarding administration, finances, and urbanism. The growth of the modern industry from the late 18th century onward led to massive urbanization and

8848-464: 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

8960-812: The first millennium AD, the Khmer capital of Angkor in Cambodia grew into the most extensive preindustrial settlement in the world by area, covering over 1,000 km and possibly supporting up to one million people. West Africa already had cities before the Common Era , but the consolidation of Trans-Saharan trade in the Middle Ages multiplied the number of cities in the region, as well as making some of them very populous, notably Gao (72,000 inhabitants in 800 AD), Oyo-Ile (50,000 inhabitants in 1400 AD, and may have reached up to 140,000 inhabitants in

9072-440: The form in which a city is built. If located on a mountainside, urban structures may rely on terraces and winding roads. It may be adapted to its means of subsistence (e.g. agriculture or fishing). And it may be set up for optimal defense given the surrounding landscape. Beyond these "geomorphic" features, cities can develop internal patterns, due to natural growth or to city planning . In a radial structure, main roads converge on

9184-730: 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

9296-506: 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

9408-800: The international community has prioritized investment in sustainable cities through Sustainable Development Goal 11 . Due to the efficiency of transportation and the smaller land consumption , dense cities hold the potential to have a smaller ecological footprint per inhabitant than more sparsely populated areas. Therefore, compact cities are often referred to as a crucial element in fighting climate change. However, this concentration can also have some significant negative consequences, such as forming urban heat islands , concentrating pollution , and stressing water supplies and other resources. A city can be distinguished from other human settlements by its relatively great size, but also by its functions and its special symbolic status , which may be conferred by

9520-512: 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

9632-420: The land surface of the Earth. Town siting has varied through history according to natural, technological, economic, and military contexts. Access to water has long been a major factor in city placement and growth, and despite exceptions enabled by the advent of rail transport in the nineteenth century, through the present most of the world's urban population lives near the coast or on a river. Urban areas as

9744-681: 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

9856-508: 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)

9968-475: The longest continual inhabitation . Cities, characterized by population density , symbolic function, and urban planning , have existed for thousands of years. In the conventional view, civilization and the city were both followed by the development of agriculture , which enabled the production of surplus food and thus a social division of labor (with concomitant social stratification ) and trade . Early cities often featured granaries , sometimes within

10080-475: 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

10192-497: The multi-millions, have proliferated into the dozens, arising especially in Asia, Africa, and Latin America. Economic globalization fuels the growth of these cities, as new torrents of foreign capital arrange for rapid industrialization, as well as the relocation of major businesses from Europe and North America, attracting immigrants from near and far. A deep gulf divides the rich and poor in these cities, which usually contain

10304-586: 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

10416-417: 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

10528-500: The public as well as forms of public land such as public domain and the commons . Western philosophy since the time of the Greek agora has considered physical public space as the substrate of the symbolic public sphere . Public art adorns (or disfigures) public spaces. Parks and other natural sites within cities provide residents with relief from the hardness and regularity of typical built environments . Urban green spaces are another component of public space that provides

10640-458: 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

10752-440: 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

10864-491: 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 a tax system in place to pay for public, common societal, or agreed national needs and for the functions of government. Some countries levy

10976-810: The rise of new great cities, first in Europe and then in other regions, as new opportunities brought huge numbers of migrants from rural communities into urban areas. England led the way as London became the capital of a world empire and cities across the country grew in locations strategic for manufacturing . In the United States from 1860 to 1910, the introduction of railroads reduced transportation costs, and large manufacturing centers began to emerge, fueling migration from rural to city areas. Some industrialized cities were confronted with health challenges associated with overcrowding , occupational hazards of industry, contaminated water and air, poor sanitation , and communicable diseases such as typhoid and cholera . Factories and slums emerged as regular features of

11088-698: The same location as Tenochtitlan ; while ancient continuously inhabited Pueblos are near modern urban areas in New Mexico , such as Acoma Pueblo near the Albuquerque metropolitan area and Taos Pueblo near Taos ; while others like Lima are located nearby ancient Peruvian sites such as Pachacamac . From 1600 BC, Dhar Tichitt , in the south of present-day Mauritania , presented characteristics suggestive of an incipient form of urbanism. The second place to show urban characteristics in West Africa

11200-410: 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

11312-516: 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

11424-489: The term and has challenged geographers seeking to classify territories according to an urban-rural binary. Metropolitan areas include suburbs and exurbs organized around the needs of commuters , and sometimes edge cities characterized by a degree of economic and political independence. (In the US these are grouped into metropolitan statistical areas for purposes of demography and marketing .) Some cities are now part of

11536-405: 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

11648-681: 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

11760-412: The turn of the first millennium BC , encompassed numerous cities extending from Tyre , Cydon , and Byblos to Carthage and Cádiz . In the following centuries, independent city-states of Greece , especially Athens , developed the polis , an association of male landowning citizens who collectively constituted the city. The agora , meaning "gathering place" or "assembly", was the center of

11872-446: The urban landscape. In the second half of the 20th century, deindustrialization (or " economic restructuring ") in the West led to poverty , homelessness , and urban decay in formerly prosperous cities. America's "Steel Belt" became a " Rust Belt " and cities such as Detroit , Michigan, and Gary, Indiana began to shrink , contrary to the global trend of massive urban expansion. Such cities have shifted with varying success into

11984-443: 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

12096-589: The volume of sewage begins to exceed manageable levels. The local government of cities takes different forms including prominently the municipality (especially in England , in the United States , India , and other British colonies ; legally, the municipal corporation ; municipio in Spain and Portugal , and, along with municipalidad , in most former parts of the Spanish and Portuguese empires) and

12208-523: The world's population lived in cities. The cultural appeal of cities also plays a role in attracting residents. Urbanization rapidly spread across Europe and the Americas and since the 1950s has taken hold in Asia and Africa as well. The Population Division of the United Nations Department of Economic and Social Affairs reported in 2014 that for the first time, more than half of the world population lives in cities. Latin America

12320-516: 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

12432-543: Was Dia , in present-day Mali , from 800 BC. Both Dhar Tichitt and Dia were founded by the same people: the Soninke , who would later also found the Ghana Empire . Another ancient site, Jenné-Jeno , in what is today Mali , has been dated to the third century BCE. According to Roderick and Susan McIntosh, Jenné-Jeno did not fit into traditional Western conceptions of urbanity as it lacked monumental architecture and

12544-443: 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,

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