首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
In the United States, when you get your paycheck at the end of the first pay period at a new job, it’s always interesting to see
In the United States, when you get your paycheck at the end of the first pay period at a new job, it’s always interesting to see
admin
2013-03-11
65
问题
In the United States, when you get your paycheck at the end of the first pay period at a new job, it’s always interesting to see your net pay. Most of us expect more than we get. By the time you get your check, it has been cut up like a pizza, with several entities taking a piece of the pie. The entities that take money differ from person to person, company to company and state to state. However, almost every income earner has to pay federal income tax.
Taxes in Early America
Taxes have always left a sour taste in the mouth of American citizens. This national hatred for taxes dates back to the tax burden placed on the American colonies by Great Britain. Colonists were taxed for every consumer goods, from tea and tobacco to legal documents. This "taxation without representation" led to many revolts, such as the Boston Tea Party, in which colonists dumped tea into the Boston Harbor rather than pay the tax on it.
Although the American colonists fought for independence from British rule and British taxes, once the United States government formed, its main source of revenue was derived from placing customs and excise taxes on the same items that were taxed by Great Britain. In 1812, in an effort to support an expensive war effort, the U.S. government imposed the first sales tax, which was placed on gold, silverware, jewelry and watches. In 1817, internal taxes were terminated and the government relied on tariffs to support itself. It wasn’t until 1862 that the United States imposed the first national income tax.
To support the Union Army, Congress passed tax laws in both 1861 and 1862. The office of Commissioner of Internal Revenue was established by the Tax Act of 1862, which stated that the commissioner would have the power to levy and collect taxes. The office was also given the authority to seize property and income in order to enforce the tax laws. These powers remain pretty much the same today, although the IRS (Internal Revenue Service) will tell you that enforcement tactics have been toned down a bit.
In 1863, the federal government collected the first income tax. This graduated tax was similar to the income tax we pay today. Those who earned $ 600 to $ 10,000 per year paid at a rate of 3 percent. A higher rate was paid by those who earned in excess of $ 10,000. A fiat-rate tax was imposed in 1867. Five years later, in 1872, the national income tax was abolished altogether.
Inspired by the Populist Party’s 1892 campaign, Congress passed the Income Tax Act of 1894. This act taxed 2 percent of personal income that was more than $ 4,000, which only affected the wealthiest citizens. The income tax was short-lived, .as the U.S. Supreme Court struck it down only a year after it was passed. The justices wrote that, in their opinion, the income tax was unconstitutional because it failed to abide by a Constitutional guideline. This guideline required that any tax levied directly on individuals must be levied in proportion to a state’s population.
In 1913, the income tax became a permanent part of the U. S. government. Congress avoided the constitutional roadblock mentioned above by passing a constitutional amendment. The 16th Amendment reads, "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration."
Alternative: Flat Tax Or National Sales Tax
Since the 16th amendment was passed in 1913, there has been no shortage of people proposing new tax systems since then. If you follow presidential campaigns, there are usually talks from some of the candidates on revising the tax system. Here’s a quick look at two of these alternative tax plans.
The Flat Tax
We currently use a marginal tax system, also called a graduated tax, in which the percentage you pay in taxes varies based on your income. Under a flat tax system, you pay a flat rate on your income. In other words, there is a single tax bracket for all taxpayers. A common percentage thrown out for a flat-tax system is 17 percent. This is the rate proposed by former presidential candidate Steve Forbes and U.S. Representative Dick Armey.
Supporters of a flat-tax system say that it would do away with the complicated tax code and tax forms. The flat tax would need only one form, about the size of a postcard and consisting of only 10 lines. You would merely add up wage, salary and pension income, subtract any personal allowances and pay 17 percent of your taxable income. Deductions and credits would be eliminated under this type of plan.
Critics of the flat tax say that it would favor the wealth and could put a higher tax burden on those who make less money. Under Dick Armey’s proposed flat tax, any family with a taxable income less than $ 36, 800 would pay no taxes. However, it would raise the taxes of some people who now may pay only 15 percent in taxes. The group who would benefit the most is wealthy Americans who now pay upward of 33 percent in federal income tax.
The National Sales Tax
Even more controversial than the flat tax is the idea of abolishing the federal income tax entirely by abolishing the 16th amendment. In place of an income tax, some propose the use of a national sales tax. Alan Keyes, who ran unsuccessfully for the 2000 Republican presidential nomination, is one of the biggest supporters of doing away with a federal income tax. He believes that we could finance the government through sales taxes, tariffs and duties. Keyes has argued that a national sales tax would put more money back into the pockets of the consumers, letting them decide how to spend their own money. He says that the income tax should be replaced with the kind of taxes that people already pay. This plan would do away with the IRS and any need for a tax code.
Opponents have said that replacing the income tax with a national sales tax would put a heavy burden on the less wealthy, who buy a lot of the products that would be taxed. They say that in order for a national sales tax to be fair, it would have to be applied to the purchase of stocks and bonds in addition to consumer goods. Another problem facing a national sales tax is that it would probably double the current taxes on consumer goods, and could force local and state governments to initiate or increase state income taxes.
People who oppose ______ maintain that it would be unfair to the less wealthy because it is only applied to the purchase of consumer goods.
选项
答案
the National Sales Tax
解析
“The National Sales Tax”的第二段中,我们得知反对这一税种的人认为这对低收入人群不利。
转载请注明原文地址:https://www.kaotiyun.com/show/sYu7777K
0
大学英语四级
相关试题推荐
Oneinsix.Believeitornot,that’sthenumberofAmericanswhostrugglewithhunger.Tomaketomorrowalittlebetter,Feedin
StressPainsinManyCollegeMoststudentsinUScollegesarejustplainstressedout,fromeverydayworriesaboutgradesan
A、Aftertheyhavesenttheelectronicformstotheschoolstheyapply.B、AftertheyhavepostedtheCommonApplicationtotheun
A、Youneedmuchpracticetoreachperfection.B、Youmuststartlearningatyourearlyyears.C、Youcan’texpecttobethebest.
A、Togettheinformationofmissingclasses.B、Tosetpracticetimeforthetournament.C、Toknowthescheduleofthetournament
TheGulfBetweenCollegeStudentsandLibrariansStudentsrarelyasklibrariansforhelp,evenwhentheyneedit.Thisison
Formorethanacenturytheroadwasthe【C1】______formoflandtransportationinmuchoftheworld.Itwas,and【C2】______,theo
A、Pickupthewomanatfive.B、Meetthewomanattherestaurant.C、Buysomefoodfromarestaurant.D、Repairhiscarafterdinne
A、Thereisnoeffectivesystem.B、Criminalsareproducingbettermethods.C、Moreandmoreforgedmedicinesappearinthemarket.
A、Susanshouldnotbedriving.B、Susanisnotgoingtotheparty.C、Susanisnotadriver.D、Susanisnotkindenoughtogiveth
随机试题
患者男,44岁。近几天来上腹部疼痛不适反复发作,2小时前在睡眠中突感上腹刀割样剧痛,继之波及全腹,既往有十二指肠溃疡病史,根据临床表现和辅助检查结果,拟诊为十二指肠穿孔。该患者先试行非手术洽疗,其措施不包括
某社区卫生保健组织机构按要求对所服务区域的新生儿进行家访,走访了如图所示5个新生儿,这些新生儿均为足月出生,日龄不同,箭头所示分别为5个婴儿的面部特定情况,其中属于正常生理现象,无需指导新生儿家长预防或进一步加强护理的是
作为闸室的基础,用以将闸室上部结构的重量及荷载传至地基的部分是().
企业依靠网络与供应商、制造商、消费者建立联系,并通过网络收集、传递相关信息,利用网络伙伴的生产能力,完成产品设计、制造以及销售服务全过程的网络营销模式属于()。
下列哪些情况可能影响货币需求量的增加()。其他条件不变,赊销商品的价格总额变为160亿元,则该时期货币需求量为()亿元。
根据个人所得税相关规定,在计算个体工商户的应纳税所得额时,允许据实扣除支出的有()。
简述企业工资制度的内容及类型。
Humangrowthisaprocessofexperimentation,trial,anderroreventuallyleadingtowisdom.Eachtimeyouchoosetotrustyours
今年年初,国际互联网名称和编号分配公司宣布第三次顶级域名开放申请。在未开放个人注册之前,交易一个“cn”域名不仅手续________。而且需要个人________寻找一个“单位”用于注册填写,或挂靠某个组织(比如域名注册商)完成注册。填入划横线部分最恰当的
Thecomingoftherailwaysinthe1830s______oursocietyandeconomiclife.
最新回复
(
0
)