A budgeting app that actually fits student life

French income tax is computed per 'part', not per person: the quotient familial, created in 1945, counts one part for a single adult, two for a couple, half a part for each of the first two children and one each after.

Wikipedia: 'The family quotient is one unit for a single person, two for a married couple', plus half a unit for each of the first two children and one unit for each later child; household income is divided by the parts before the progressive scale is applied.

The UAE 'does not levy income tax on individuals', in the words of its official government portal; the federal taxes are the 5% VAT, excise tax on goods deemed harmful to health, and the corporate tax.

The UAE Government portal (u.ae): 'The UAE does not levy income tax on individuals'; the UAE 'levies 5 per cent value added tax on the purchase of goods and services'; excise tax applies to 'specific goods that are harmful to health'; corporate tax is charged 'on the net income or profit of corporations and other entities from their business'.

Sweden's VAT launched in 1969 at 11.11% — not a rounding error, but the consequence of quoting the rate against a tax-inclusive price rather than the net one.

The OECD's record shows the standard rate has ranged between 17.65% and 25.0% since; it reached 25% in 1990, up from 23.5% the year before, and Sweden still runs reduced rates of 0%, 6% and 12%.

Every member of the OECD uses a Value-Added Tax except one: the United States. Instead of a national consumption tax, the US relies on a patchwork of state and local retail sales taxes, in place in 45 of the 50 states plus Washington, D.C. As a result, the US raises only about 16.8% of government revenue from consumption taxes, roughly half the OECD average of about 31%.

A US-style retail sales tax is charged once at the final sale, whereas VAT is collected in slices at every stage of the supply chain.