The History of the US Federal Tax System

by Beverly Bird

Federal Tax on Individual Then and Now

Iwe unogona kunge usina kufunga saizvozvo apo uri kutarisa pa paystub yako uye uchiona mitero yako yawakashandira yaunoshandira kubva pane zvaunowana, asi isu tine zvakajeka nhasi nhasi tichienzaniswa nevateresi 50 kusvika zana apfuura apfuura. Hurumende yakabatira ruoko rwemari yedu mune imwe nzira yemitero kubvira apo inki isati yaoma paDeclaration of Independence, uye pane dzimwe nzvimbo munhau yedu, inotorwa zvakanyanya kubva kune vashoma vasarudzwa.

01 Mutero muColonial Days

Pakutanga, kwakanga kusina mitero yemari uye kwakanga kusina hurumende yehurumende-kunyanya kwete muAmerica. Asi vatongi vakanga vachiri nehurumende yeBritain kuti vatarisane nayo.

Mumwe nemamwe makoloni akapedzwa kugadzirisa kuburikidza nekubhadhara zvinhu zvakasiyana-siyana kunze kwekuwana mari, zvakadai sehupenyu huri hwevarume varume vakuru. Ndizvozvo-varume vaifanira kubhadhara mutero we "musoro" mune dzimwe makoloni. Kubhadhara mitero, mitero yeimba yepamusoro uye mitero yebasa yaive yakararama uye zvakanaka pamberi peRevolutionary War zvakare.

Zvino, pamusoro pehondo iyoyo. Iwe uchayeuka kuti yakakurudzirwa ne "mutero usingatauriri." Paramende yeChirungu yakatanga kupera Stamp Act inobata varongi muna 1765. Zvino, pfupi nguva pfupi gare gare, yakatanga kutengesa chai yavo-izvi zvose pasina kuvapa inzwi muParamende . Vapoloni havana kutora chitubu ichi, kuronga vanakomana veRusununguko kuti vafambise ngarava nhatu dzakanga dzichiendesa tei kuBoston Harbour muna 1773. Britain yakatsiva uye vamwe vose, sezvavanotaura, ndeye zvakaitika. Boston Tea Party yakawedzera kusvika muRevolutionary War.

02 America Inova Rudzi

Mumwe nomumwe anotsigira hurumende yehurumende mumakore akatevera kuberekwa kworudzi, zvisati zvasvika kusvikira Baba vedu Vokutanga vakagadza kuti zvichienderana nehupfumi hwavo hunoisa nyika yacho mamiriro akaoma. Bumbiro reMitemo rakanyorwa uye rakagamuchirwa muna 1788, richipa kuti Congress yakave nekodzero ye "kuisa uye kuunganidza mitero, mabasa, zvinyengeri, uye kunakidzwa" saka nyika inogona kutanga kuzvitsigira pachayo. Ihurumende dzakagadzirirwa kutora mitero iyi nekudzorera iyo kuna Uncle Sam, asi kwakanga kusina mutero wehurumende pane mari-asi zvakadaro.

Kubhadhara mitero kwakanga kwakajairika, zvisinei, uye zvakazoitika kuti maAmerica vainzwa zvakasimba nezvehushi hwavo sezvavakange vane pamusoro peei mumakumi emakore adarika. Alexandre Hamilton akaita chikanganiso chakakura chekuedza kuisa mutero wemari yekudhakwa newaini muna 1791. Kupandukira kweWhiskey kwakatevera, kukamanikidza Mutungamiri Washington kutumira mauto ehurumende kumaodzanyemba kwakadziva kumadokero kwePennsylvania kuti aite mutemo kumhomho yevarimi vakashatirwa uye vasingateereri vaida chaizvo hurumende yehurumende kurega doro ravo roga.

Hurumende yehurumende yakaisa mutero "mutero" kune veAmerica mushure meizvi-kureva kuti, munhu mumwe nomumwe aibhadhara mitero zvichienderana nekukosha kwezvinhu zvavaiva nazvo, kusanganisira varanda uye nyika, asi kwete mari yavo. Asi Mutungamiri Thomas Jefferson vakatora ipaki pamusoro pemitero yakananga muna 1802 uye nyika yakadzokera kunongotora mitero yemadhora.

Congress yakaratidza mitero iyi uye yakatanga vatsva kubhadhara Hondo ye1812, asi kunyange izvi zvakagadziriswa zvakadzingwa makore mashanu gare gare muna 1817. Pfungwa ye federal taxation yakazununguka, uye nyika yakaguma inosangana kuburikidza nokutengeswa kwenzvimbo dzevanhu uye tsika mabasa emakore makumi mana anotevera kusvikira kusvika kweHondo Yenyika.

03 The First Income Tax

Hondo dzinodhura mari yakawanda, saka Congress yakamanikidzwa kudzokera kumasero ekubhadhara mitero kuti iwane mari apo Hondo Yenyika Yakavamba muna 1861. Mutero wemari wakabhadharwa wakaberekwa zviri pamutemo, wakaiswa pamwero we3% kune vose vagari vakawana zvinodarika $ 800 pagore. Asi sezvazvakazoitika, izvi hazvina kukwana kubhadhara hondo. Congress yakafanirwa kufema hupenyu hutsva mumitero yemadhora gore gare muna 1862.

Muduku hauna kubviswa pamitero iyi. Vakagadzirirwa pazvinhu zvose kubva pamapapiro kusvika pfuti uye-zvakare zvakare-whiskey. Mutero wemakore wegore wekubhadhara wakabatanidzwa kwekutanga kokutanga iye zvino zvakare. Pane imwe chete 3-muzana mutero wehuwandu, 5-muzana yehuwandu yakaendeswa kune vagari vose vakange vane mukana wekuwana mari inopfuura $ 10 000 pagore. Mucheto wezasi wakanga uri twebwe zvakare - munhu wese ane mari yepamusoro pe $ 600, kwete $ 800, akanga ari pasi pemutero.

Iyi yakanga iriwo nguva yokutanga iyo vashandi vakapomerwa mhosva yekuregeresa mutero kubva kumari yevashandi. Zvatinoziva iye zvino sezvo Internal Revenue Service yakavapo zvakare. Kare kare, yainzi Office of the Commissioner of Internal Revenue. Kungofanana nanhasi, yakanzi inotora vanhu vose mitero. Zvimwe zvehurumende zvakasunungurwa zvebasa iroro.

Mazana makumi mana Anoenda Nokusina Mutero Mutero

Makore gumi gare gare, mutero wemari wakabviswa wakabviswa. Hurumende yehurumende yakawanda yakadzokera kumashure yekuzvitsigira nekutengesa kazhinji fodya uye doro mushure mokunge hondo yapera. Iyi mitemo yakagara kune mamwe makore makumi mashanu nemashanu kunze kwekuvhara kwenguva pfupi muna 1894. Congress zvakare yakaedza kuisa mutero wemapapiro emapato mugore iroro, asi Supreme Court yakakurumidza kuzivisa kuti yakanga isiri yepamutemo. Izvo hazvina kutora nyika dzevanhu kuti dzifunge, chiito chakanga chapiwa muMutemo.

Upenyu muzana remakore rechi19 harinzwi hwakaipa kwazvo ikozvino, ndizvo here?

05 The 16th Amendment

Upenyu husina mutero hwekubhadhara hunova hunoyeuchidza pamwe nekupfuura kwema 16 ^th Amendment muna 1913. Kuchinja kwacho kwakabvisa kukanganisa kwakadaro muBumbiro reMitemo kuti mitero yaifanira kubhadharwa maererano nematunhu evanhu, uye mutero wemari wakadzorerwa zvakare. Panguva ino, zvisinei, iyo yakaderera yakaderera yaiva 1 muzana chete yevaya vane mari yepamusoro $ 20,000. Yakawedzera kusvika ku7 muzana yevaya vane mari inopfuura madhora mazana mashanu emadhora, ayo anobuda kusvika mamiriyoni gumi nemazana mana muna 2017. Nenzira iyo mutemo mutsva wemitero wakagadzwa, zvisati zvishoma 1 muzana yeAmerica yakabhadhara mari ipi neipi yemitero.

Fomu 1040 yakatanga kuvapo kwekutanga kokutanga nechikamu chechigadziriswa, saka iye zvino vese vanobhadhara vanogona kukwanisa kubhadhara shirtsleeve yavo kamwe chete pagore kuti vaone zvavakakwereta uye vanoudza iyo IRS. Vose vaibhadharwa vakabhadhara zvakafanana - kuchinjwa kwaisati kwave kugovera kutumira mitemo yakadai sedzisina kuroorwa, yakaroorana kana mukuru weimba.

06 Mitero Yemutero Skyrocket

Nehondo yauya zvakare, mitero yakabhadhara yakasimudzwa nguva pfupi mushure mekunge 16 ^th Amendment yakapfuura. Mutemo wa1916 Revenue wakagadziridzwa pakati peHondo Yenyika I apo veUnited States vakazviwana zvakare mukudisisa zvakanyanya kwematare emitero. Iko-yezana yehuwandu yakawedzerwa kusvika ku2 muzana, uye mutengo wepamusoro wakakwira kusvika 15 muzana kune vateresi vainakidzwa nemari inopfuura $ 1.5 mamiriyoni.

Zvadaro, gore rakatevera, Hondo yeHondo Revenue ye1917 yakawedzera mitero yemitengo zvakare zvakare. Uyu Mutemo unoderedza zvakare kusunungurwa kunowanikwa kune vateresi. Vaya vane mari inodarika $ 1.5 mamiriyoni vakazviwana ivo vachibhadhara mitero pamadhora makumi maviri nezana. Kunyange mukomana ainowana $ 40,000 chete akaroorwa ne 16-percent muzana mutero. Uye saka yakaenda. Matengo akawedzerwa zvakare neRevenue Act ye1918, achiwedzera dhigirii yepamusoro kusvika ku 77 muzana.

07 The Great Depression

Ima1930 yaive yakashata mune zvemari. Upfumi hwakakanganiswa uye hwakapararira shure kwehondo. Hurumende yezvematongerwo enyika yakazviwana ikamira pamakumbo ezvemari saka Congress yakaramba ichideredza iyo yakawanda yemitero yemitero. Vakadzokera kumhando ye1% kusvika 25 muzana.

Zvadaro kwakauya Great Depression. Musika wepamisika wakarova muna 1929, uye hurumende yakazviwana ichitsvaga mari zvakare. Apo mitero yakatengesa yakawedzerwa nguva ino, kukwira kwacho kwakaratidza nguva iyo iyo yapamusoro yaive yakawanda. Vakasimuka kusvika 63 kubva muzana muna 1932, ndokuwedzera kusvika mupfungwa dzakakonzera 79 muzana muna 1936. Zvishoma nezvishoma kubhadhara mutero wakaderera kunowedzera kusvika 4 muzana chete. Hazvina maturo kutaura, kukwira kwemitero hakuna kubatsira kutengesa hupfumi hweAmerica kuti hudzorere zvakare. Mushure mekubhadhara mitero iyi inokosha, vaAmerica vakanga vasina zvakawanda zvavakasara kuti vashandise, saka kuwedzera kwekuwedzera kwaive, pane zvakanakisisa, zvisingabatsiri.

Kuora Kwemhirizhonga kwakakonzerawo 1935 Social Security Act kugovera avo vakanga vakwegura, vakaremara kana zvimwe "varombo." Iyi yekutanga yeSocial Security yakanyanya kushanda se inshurensi yehusha yevaya vakarasikirwa nemabasa avo. yakagadzirirwa pa2 kubva muzana-1 muzana yakabhadhara nevashandi uye 1 muzana yakabhadharwa nevashandi vavo-mubhadharo kusvika ku $ 3,000 gore negore.Nzira yekutanga yehupfumi yakabatanidzwa muna 1937, asi zvikwereti hazvina kubhadhara kune mamwe makore matatu, panguva iyo kuderera kwainge kwapera.

08 Migumisiro Yeimwe Hondo

Mitero yakabhadhara yakaramba ichiwedzera muma1940 sezvo US inopinda muHondo Yenyika II, uye, zvechokwadi, yaida mari yekubhadhara iyo hondo yehondo. Mitemo mitsva mitatu yemitero yakapiwa muna 1940 na1941, vose vachisimudza mitero uye kubvisa kusunungurwa. Somugumisiro, avo vane mari ye $ 200 000 kana kupfuura yakawanda yakawanda vaifanira kupa zvose zvavakawana ku IRS-yepamusoro yepamusoro yemutengo yakakwira kusvika pakuwedzera 94 muzana. Kunyange avo vakagamuchira $ 500 chete kana zvishoma vaifanira kupa chikamu chechina chemahomwe avo maduku kune hurumende-23 muzana. Nhamba yevateresi vokuAmerica yakawedzera nemamiriyoni 39 kubva pakati pa1939 na1945, kunyange zvazvo Individual Income Tax Act yakakanda vateresi zvishoma pfupa muna 1944. Yakatanga kutengesa zvakakwana paFomu 1040 kuti kuderedze mari inotengesa zvishoma kwenguva yekutanga.

09 Mitero muKumakore Ima1920

IRS yakanyatsova yega muna 1950s. Zita racho rakashandurwa zvakajeka kuva Internal Revenue Service muna 1953, uye pakupera kwemakore gumi yakanzi ndiyo yepamusoro, yakawanda uye inobata basa rekuunganidza pasi rose. IRS yakawana nhamba yayo yekutanga-isina mahwendefa muna 1965, uye makombiyuta akaiswa mukunopera kwema1960, achipa vashandi veRS nzira itsva uye iri nyore yekuongorora kudzoka. Pakazosvika 1992, vateresi vakawanda vanogona kuisa maitiro avo emagetsi. Mutero Wokutsigira Mutero wakabviswa muna 1998 kuti vabatsire vateresi vakaurayiwa neI IRS.

Medicare yakabatanidzwa zviri pamutemo neHuman Security Security sechikamu che Federal Insurance Contributions Act muna 1965. Paka1980, mitero iyi yakabatanidzwa ichibva kubva pakutanga 2% Social Security tax kusvika kune 12.3 muzana mutengo.

Mitero yemitero yakaramba isinganyadziswi kuburikidza nema1950, ichiri kugoverwa 87 muzana yevateresi vepfuma vakapfuma munyika yacho kusvika muna 1954 vasati vazopedzisira vachiderera kusvika kumazana makumi manomwe muma1970.

10 Migumisiro yeReaganomics

Rusununguko rwakazosvika muna 1981 pamwe nekupfuura kweEconomist Recovery Tax Act. Mitero yakaderera yakaenzana ne25 kubva muzana, ipapo Ronald Reagan akatamira ku White House uye akarega vateresi zvakare. Mutero wepamusoro wepamusoro wakanga wakagara pa50 muzana paakaenda kuhofisi nekuda kweE ERTA. Zvadaro Reagan yakasaina mutemo weRevenue Reform Act ya1986, ichiikurira ku 28% kubva mugore ra1985 mutero. I TRA inobhadharwa nemabhizimisi emitero zvakanyanya kupfuura vanhu. Kuregererwa kwevanhu pachavo kwakawedzerwa uye kwakanyoreswa nekuda kwekuwedzera kwenyika kuitira kuti vazoenderera mberi vachifambidzana nehupfumi, sezvakange zvakaderedzwa.

Zvinosuruvarisa, mutero wemitero wakatanga kuwedzera zvakare muma1990 mushure mokunge Reagan asara. Nhamba yepamusoro yakazosvika 39,6 muzana, iyo inoramba iripo nhasi kunze kwekudonha kusvika 33 kubva kubva muna 2003 kusvika muna 2010 zvichibva kuna Mutungamiri George W. Bush uye Economic Growth uye Tax Relief uye Reconciliation Act ya2001. Mutemo iwoyo wakakanda pasi kusvika kune 10 kubva muzana uye yakawedzerawo muwandu wevana Child Tax Credit uye Child uye Dare Care Care Tax Credit. Yakanga yakasimbiswa seimwe yemitambo yakakura yemitero muAmerica.

Saka Ikoko Une Izvo

Panzvimbo yekuisa musoro wako mumaoko ako nguva inotevera nguva yemutero inoswedera pedyo, ingozviudza kuti zvinogona kuipa. Iwe haufaniri kuparadzanisa nezvose zvaunowana iwe sevaya vapfumi vakapfuma kare muma1940s.