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Not only the aggregate level of taxes but also the type of taxes imposed vary from jurisdiction to jurisdiction. In fact, there is considerable variation in the reliance that individual jurisdictions place on particular tax fields.
Governments across the world rely on five primary sources of tax revenue: personal income taxes, corporate taxes, sales and excise taxes, property and wealth taxes, and payroll taxes (typically as contributions for social security and other social benefits). In Canada, all five forms of taxes are used to finance public services, which will be discussed in some detail below and in more extensive detail in later parts of this book.