paragraph_text: The US federal government imposed the first personal income tax, on August 5, 1861, to help pay for its war effort in the American Civil War - (3% of all incomes over US $800) (equivalent to $21,800 in 2017). This tax was repealed and replaced by another income tax in 1862. It was only in 1894 that the first peacetime income tax was passed through the Wilson - Gorman tariff. The rate was 2% on income over $4000 (equivalent to $113,000 in 2017), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions. The US Supreme Court ruled the income tax unconstitutional, the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment.

paragraph_text: Goods and Services Tax (GST) is an indirect tax levied in India on the sale of goods and services. Goods and services are divided into five tax slabs for collection of tax - 0%, 5%, 12%, 18% and 28%. Petroleum products and alcoholic drinks are taxed separately by the individual state governments. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In addition a cess of 22% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products.

paragraph_text: Since its introduction it has had two increases, on 1 July 1989 the rate increased to 12.5% and on 1 October 2010 it increased again to 15%, to pay for income tax cuts by the National Government.

paragraph_text: In Canada, the small business tax rate is the tax rate paid by a small business. As of 2016, the small business tax rate is 10.5%.

paragraph_text: Government phonology, which originated in the early 1980s as an attempt to unify theoretical notions of syntactic and phonological structures, is based on the notion that all languages necessarily follow a small set of principles and vary according to their selection of certain binary parameters. That is, all languages' phonological structures are essentially the same, but there is restricted variation that accounts for differences in surface realizations. Principles are held to be inviolable, though parameters may sometimes come into conflict. Prominent figures in this field include Jonathan Kaye, Jean Lowenstamm, Jean-Roger Vergnaud, Monik Charette, and John Harris.

paragraph_text: In the United States of America, individuals and corporations pay U.S. federal income tax on the net total of all their capital gains. The tax rate depends on both the investor's tax bracket and the amount of time the investment was held. Short - term capital gains are taxed at the investor's ordinary income tax rate and are defined as investments held for a year or less before being sold. Long - term capital gains, on dispositions of assets held for more than one year, are taxed at a lower rate.

paragraph_text: "Summer Heights High" was a massive ratings success for the Australian Broadcasting Corporation, and was met with mostly positive critical reaction. In 2008, the series won a Logie Award for Most Popular Light Entertainment/Comedy Program.

paragraph_text: The Whiskey Rebellion (also known as the Whiskey Insurrection) was a tax protest in the United States beginning in 1791 during the presidency of George Washington. The so - called ``whiskey tax ''was the first tax imposed on a domestic product by the newly formed federal government. It became law in 1791, and was intended to generate revenue for the war debt incurred during the Revolutionary War. The tax applied to all distilled spirits, but American whiskey was by far the country's most popular distilled beverage in the 18th century, so the excise became widely known as a`` whiskey tax''. Farmers of the western frontier were accustomed to distilling their surplus rye, barley, wheat, corn, or fermented grain mixtures into whiskey. These farmers resisted the tax. In these regions, whiskey often served as a medium of exchange. Many of the resisters were war veterans who believed that they were fighting for the principles of the American Revolution, in particular against taxation without local representation, while the federal government maintained that the taxes were the legal expression of Congressional taxation powers.

paragraph_text: The Sun remained loyal to Thatcher right up to her resignation in November 1990, despite the party's fall in popularity over the previous year following the introduction of the Poll tax (officially known as the Community Charge). This change to the way local government is funded was vociferously supported by the newspaper, despite widespread opposition, (some from Conservative MPs), which is seen as having contributed to Thatcher's own downfall. The tax was quickly repealed by her successor John Major, whom The Sun initially supported enthusiastically, believing he was a radical Thatcherite – despite the economy having entered recession at this time.

paragraph_text: Broadly speaking, government phonology (or its descendant, strict-CV phonology) has a greater following in the United Kingdom, whereas optimality theory is predominant in the United States.[citation needed]

paragraph_text: The Boys' Brigade Gazette is a quarterly magazine printed regularly since 1889 in the United Kingdom for the officers and leaders of the Battalions and Companies of the Boy's Brigade in the UK and Ireland.

paragraph_text: Montana's personal income tax contains 7 brackets, with rates ranging from 1 percent to 6.9 percent. Montana has no sales tax. In Montana, household goods are exempt from property taxes. However, property taxes are assessed on livestock, farm machinery, heavy equipment, automobiles, trucks, and business equipment. The amount of property tax owed is not determined solely by the property's value. The property's value is multiplied by a tax rate, set by the Montana Legislature, to determine its taxable value. The taxable value is then multiplied by the mill levy established by various taxing jurisdictions—city and county government, school districts and others.

paragraph_text: On July 4, 2006, the government approved Law Number 117, The 2006 Contributive Justice Law, establishing a tax with a 5.5% rate at state level and an optional 1.5% rate at municipal level. The tax went into effect on November 15, 2006. The tax is better known as the Sales and Use Tax '(Impuesto sobre Ventas y Uso), often referred to by its Spanish acronym ``IVU ''. The law amended Article B of the Code and created subarticle BB. On July 29, 2007, the government approved Law Number 80, making the tax mandatory for all municipalities of the island. Also, the tax rates changed to 6% at the state level and 1% at the municipal level.

paragraph_text: Since re-establishing independence, Estonia has styled itself as the gateway between East and West and aggressively pursued economic reform and integration with the West. Estonia's market reforms put it among the economic leaders in the former COMECON area.[citation needed] In 1994, based on the economic theories of Milton Friedman, Estonia became one of the first countries to adopt a flat tax, with a uniform rate of 26% regardless of personal income. In January 2005, the personal income tax rate was reduced to 24%. Another reduction to 23% followed in January 2006. The income tax rate was decreased to 21% by January 2008. The Government of Estonia finalised the design of Estonian euro coins in late 2004, and adopted the euro as the country's currency on 1 January 2011, later than planned due to continued high inflation. A Land Value Tax is levied which is used to fund local municipalities. It is a state level tax, however 100% of the revenue is used to fund Local Councils. The rate is set by the Local Council within the limits of 0.1–2.5%. It is one of the most important sources of funding for municipalities. The Land Value Tax is levied on the value of the land only with improvements and buildings not considered. Very few exemptions are considered on the land value tax and even public institutions are subject to the tax. The tax has contributed to a high rate (~90%) of owner-occupied residences within Estonia, compared to a rate of 67.4% in the United States.

paragraph_text: Originally introduced as a classical tax system, in which companies were subject to tax on their profits and companies' shareholders were also liable to income tax on the dividends that they received, the first major amendment to corporation tax saw it move to a dividend imputation system in 1973, under which an individual receiving a dividend became entitled to an income tax credit representing the corporation tax already paid by the company paying the dividend. The classical system was reintroduced in 1999, with the abolition of advance corporation tax and of repayable dividend tax credits. Another change saw the single main rate of tax split into three. Tax competition between jurisdictions reduced the main corporate tax rate from 28% in 2008 - 2010 to a flat rate of 20% as of April 2015.

paragraph_text: In 1968 Noam Chomsky and Morris Halle published The Sound Pattern of English (SPE), the basis for generative phonology. In this view, phonological representations are sequences of segments made up of distinctive features. These features were an expansion of earlier work by Roman Jakobson, Gunnar Fant, and Morris Halle. The features describe aspects of articulation and perception, are from a universally fixed set, and have the binary values + or −. There are at least two levels of representation: underlying representation and surface phonetic representation. Ordered phonological rules govern how underlying representation is transformed into the actual pronunciation (the so-called surface form). An important consequence of the influence SPE had on phonological theory was the downplaying of the syllable and the emphasis on segments. Furthermore, the generativists folded morphophonology into phonology, which both solved and created problems.

paragraph_text: The Tennessee income tax does not apply to salaries and wages, but most income from stock, bonds and notes receivable is taxable. All taxable dividends and interest which exceed the $1,250 single exemption or the $2,500 joint exemption are taxable at the rate of 6%. The state's sales and use tax rate for most items is 7%. Food is taxed at a lower rate of 5.25%, but candy, dietary supplements and prepared food are taxed at the full 7% rate. Local sales taxes are collected in most jurisdictions, at rates varying from 1.5% to 2.75%, bringing the total sales tax to between 8.5% and 9.75%, one of the highest levels in the nation. Intangible property is assessed on the shares of stock of stockholders of any loan company, investment company, insurance company or for-profit cemetery companies. The assessment ratio is 40% of the value multiplied by the tax rate for the jurisdiction. Tennessee imposes an inheritance tax on decedents' estates that exceed maximum single exemption limits ($1,000,000 for deaths in 2006 and thereafter).

paragraph_text: The tax was introduced by the Howard Government and commenced on 1 July 2000, replacing the previous federal wholesale sales tax system and designed to phase out a number of various State and Territory Government taxes, duties and levies such as banking taxes and stamp duty.

paragraph_text: A government budget is an annual financial statement presenting the government's proposed revenues and spending for a financial year that is often passed by the legislature, approved by the chief executive or president and presented by the Finance Minister to the nation. The budget is also known as the Annual Financial Statement of the country. This document estimates the anticipated government revenues and government expenditures for the ensuing (current) financial year. For example, only certain types of revenue may be imposed and collected. Property tax is frequently the basis for municipal and county revenues, while sales tax and / or income tax are the basis for state revenues, and income tax and corporate tax are the basis for national revenues.

paragraph_text: Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. Few services are presently exempt in public interest via Mega Exemption Notification 25 / 2012 - ST as amended up to date and few services are charged service tax at abated rate as per Notification No. 26 / 2012 - ST as amended up to date. Presently from 1 June 2016, service tax rate has been increased to consolidated rate at 14% + 0.5% + 0.5% = 15% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess and secondary higher education cess are subsumed with 2% of ``Swach Bharat Cess (0.50%) ''has been notified by the Government.

Question: What is the corporation tax rate in the political entity that follows the country where government phonology is popular?
Answer: 20%