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  3. In the United States, when you get your paycheck at the end of the first pay

In the United States, when you get your paycheck at the end of the first pay

游客2023-07-15  40
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. [br] The income tax became a permanent of the federal government because Congress passed a ______ in 11
选项
答案 a constitutional amendment或an amendment
解析 在“Taxes in Early America”一节的第六段中，作者介绍国会在1913年通过了一个修正案，这样美国政府才得以开征income tax。
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