This is a compendium of notes on taxes. Section 2 presents a general tax scheme. It is a tax on value added by labour and capital that does not favour one or the other. Section 3 contrasts taxation of business income for pass‐through entities and corporations. Section 4 discusses property taxes as taxes on housing services and so a form of income tax. Section 5 turns to wealth taxes. The closing Section 6 attempts to explain why people donate to nonprofits but minimise tax payments to governments, even though governments and nonprofits engage in many of the same activities.

中文翻译：

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税金

这是关于税收的简编。第2节介绍了一般税收计划。这是对劳力和资本增加值所征收的税，并不有利于彼此。第3节比较了对直通实体和公司的营业收入征税。第四部分讨论财产税，作为住房服务税，也是一种所得税形式。第五部分转向财富税。第6节的结尾试图解释为什么人们向非营利组织捐款，却将对政府的税收减至最少，即使政府和非营利组织也从事许多相同的活动。