A simpler form is possible, but only for taxpayers with simple incomes and exemptions.

In Texas and the four other states with unlimited exemptions, the issue cuts across party lines.

In these countries, governments still levy some type of land value tax, albeit with exemptions.

This basic rate of tax will be set at 10%, with exemptions for those under 30, over 65, and the disabled.

Florence created the first income tax, complete with personal exemptions and dodges.

Even with exemptions from military service, volunteers have been few, apparently because of fears that crops may fail.

With higher exemptions, it seems likely that the level of donations from estates could fall sharply.

Both men and women would be subject to such service, with very few exemptions.

The second point has to do with exemptions from the scope of the directive.

But this is simply a piece of legislation, replete with exemptions and exceptions.