《外国税制》程黎 范信葵 chapter IV.pptVIP

Chapter IV Taxation in the United States;The federal, state, and local tax systems in the United States have been marked by significant changes over the years in response to changing circumstances and changes in the role of government. The types of taxes collected, their relative proportions, and the magnitudes of the revenues collected are all far different than they were 50 or 100 years ago. ;;; The southern colonies primarily taxed imports and exports, the middle colonies at times imposed a property tax and a head or poll tax levied on each adult male, and the New England colonies raised revenue primarily through general real estate taxes, excises taxes, and taxes based on occupation. . ;;To pay the debts of the Revolutionary War, Congress levied excise taxes on distilled spirits, tobacco and snuff, refined sugar, carriages, property sold at auctions, and various legal documents. During the confrontation with France in the late 1790s, the Federal Government imposed the first direct taxes on the owners of houses, land, slaves, and estates. ;; When the Civil War erupted, the Congress passed the Revenue Act of 1861, which restored earlier excises taxes and imposed a tax on personal incomes. On July 1, 1862 the Congress passed new excise taxes on such items as playing cards, gunpowder, feathers, telegrams, iron, leather, pianos, yachts, billiard tables, drugs, patent medicines, and whiskey. Many legal documents were also taxed and license fees were collected for almost all professions and trades. ;;; Under the Constitution, Congress could impose direct taxes only if they were levied in proportion to each States population. Lacking the revenue from an income tax and with all other forms of internal taxes facing stiff resistance, from 1896 until 1910 the Federal government relied heavily on high tariffs for its revenues. ;;; The entry of the United States into World War I greatly increased the need for revenue and Congress responded by p