chapter IV.pptVIP免费

ChapterIVTaxationintheUnitedStatesHistoryofUStaxsystemUStaxsystem:amixtureofefficientandcomplexitySpecifictaxcategoryThefederal,state,andlocaltaxsystemsintheUnitedStateshavebeenmarkedbysignificantchangesovertheyearsinresponsetochangingcircumstancesandchangesintheroleofgovernment.Thetypesoftaxescollected,theirrelativeproportions,andthemagnitudesoftherevenuescollectedareallfardifferentthantheywere50or100yearsago.HistoryoftheU.S.TaxSystemDevelopmentofthecompositionoftaxesFederalgovernment1789:indirecttax(tariff,excisetax)Civilwar(excise,1862,1872)1913(individualincometax)1916(inheritancetax)1935(socialinsurancetax)Indirecttax----directtaxStategovernmentOriginallypropertytax1930s(salestax)Thesoutherncoloniesprimarilytaxedimportsandexports,themiddlecoloniesattimesimposedapropertytaxanda"head"orpolltaxleviedoneachadultmale,andtheNewEnglandcoloniesraisedrevenueprimarilythroughgeneralrealestatetaxes,excisestaxes,andtaxesbasedonoccupation..1.1.ColonialTimesEngland'sneedforrevenuestopayforitswarsagainstFranceledittoimposeaseriesoftaxesontheAmericancolonies.In1765,theEnglishParliamentpassedtheStampAct,whichwasthefirsttaximposeddirectlyontheAmericancolonies,andthenParliamentimposedataxonteaTopaythedebtsoftheRevolutionaryWar,Congressleviedexcisetaxesondistilledspirits,tobaccoandsnuff,refinedsugar,carriages,propertysoldatauctions,andvariouslegaldocuments.DuringtheconfrontationwithFranceinthelate1790's,theFederalGovernmentimposedthefirstdirecttaxesontheownersofhouses,land,slaves,andestates.1.2.ThePostRevolutionaryEraToraisemoneyfortheWarof1812,Congressimposedadditionalexcisetaxes,raisedcertaincustomsduties,andraisedmoneybyissuingTreasurynotes.In1817Congressrepealedthesetaxes,andforthenext44yearstheFederalGovernmentcollectednointernalrevenue.Instead,theGovernmentreceivedmostofitsrevenuefromhighcustomsdutiesandthroughthesaleofpublicland.WhentheCivilWarerupted,theCongresspassedtheRevenueActof1861,whichrestoredearlierexcisestaxesandimposedataxo...