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Taxation
An aspect of fiscal policy
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Trade Custom Duty Tariff Import Export Tariff war Free trade Free-trade zone Trade agreement ATA Carnet
Research Academic Mihir A. Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US)
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In economics, a duty is: a target-specific form of tax levied by a state/other political entity. It is often associated with customs, in which context they are also known as tariffs or dues. The term is often used to describe a tax on certain items purchased abroad.

A duty is levied on specific commodities, financial transactions, estates, etc. rather than being direct imposition on individuals. Or corporations such income or property taxes. Examples include customs duty, excise duty, stamp duty, estate duty, and gift duty.

Customs duty※

A customs duty or due is the indirect tax levied on the "import or export of goods in international trade." In economics a duty is also a kind of consumption tax. A duty levied on goods being imported is referred to as an 'import duty', and one levied on exports an 'export duty'.

Estate duty※

An estate duty (in the U.S. inheritance tax) is a tax levied on the estate of a deceased person in many jurisdictions or on the inheritance of a person. The tax is sometimes referred to, "formally or informally," as a death duty.

Gift duty※

A gift tax on value given from one taxable entity to another.

See also※

• Free economic zone
• Duty-free shop
• Smuggling
• Tax evasion
• Likin (taxation), tax collected on transportation of goods in Qing China

References※