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A tax is an involuntary fee paid by individuals or businesses to a state, or to functional equivalents of a state, including tribes, secessionist movements or revolutionary movements.
Taxes may be paid in cash or in kind or as corvee labor. Modern capitalist taxation systems, which are designed to encourage the most efficient circulation of commodified goods and services, are levied in cash. In kind and corvee taxation are characteristic of traditional or pre-capitalist states and their functional equivalents. The means of taxation, and the uses to which the funds raised through taxation should be put, are a matter of hot dispute in politics and economics, so discussions of taxation are frequently tendentious.
Public finance is the field of political science and economics that deals with taxation. (http://www.reference.com/browse/wiki/Tax)
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