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In the National Review, Veronique de Rugy argues that many European countries are relying too heavily on tax increases rather than spending cuts to rein in their deficits. (This mainly seems to describe Austria, Italy, Belgium, and the Netherlands.)

The spinoff of Sara Lee Corp's international coffee and tea business into a Netherlands-incorporated company will likely help the company's rate too. Dutch companies pay a tax rate of 20 percent. Last year Sara Lee paid an effective tax rate of 31

When taxes are raised even further, the economy begins to contract. A typical example can currently be seen in the Netherlands. The country's economy has not grown in the last three quarters. Pressured by the European Union, austerity policies were

Tax forms provided courtesy of the Nevada Department of Taxation.

Tax forms provided courtesy of the Indiana Department of Revenue. You need to make sure your bank supports direct debit. Tax forms provided courtesy of the Delaware Department of Finance, Division of Revenue. Receive your refund by direct deposit to your bank account. Tax forms provided courtesy of the Montana Department of Revenue. Pennsylvania generally parallels Federal requirements, except as expanded below. Complete the return you're filing for the other state.

Tax forms provided courtesy of the Pennsylvania Department of Revenue. The period of residency does not have to be consecutive days. Tax forms provided courtesy of the Division of Taxation. If you're filing Form 502, complete Part A of Form 502CR. Tax forms provided courtesy of the Hawaii Department of Taxation. Tax forms provided courtesy of the Rhode Island Division of Taxation. Tax forms provided courtesy of the Oregon Department of Revenue. Tax forms provided courtesy of the Wisconsin Department of Revenue.

Tax forms provided courtesy of the Vermont Department of Taxes. Taxpayers who filed paper returns should allow 8 to 10 weeks from the date their return was filed to receive their refund. Tax forms provided courtesy of the Oklahoma Tax Commission. Tax forms provided courtesy of the Georgia Department of Revenue.

Apply your refund amount to next year's tax payment. Tax forms provided courtesy of the Arkansas Department of Finance and Administration. Complete Maryland Form 502 or Form 504 if you're filing a fiduciary return through the line labeled "Maryland tax. Tax forms provided courtesy of the North Carolina Department of Revenue. Tax forms provided courtesy of the Louisiana Department of Revenue.