History of taxation in the United States
The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports (``tariffs ''), whiskey, and (for a while) on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. There are state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th amendment was ratified.
Sales taxes in the United States
California, from 1991 to 2012 and since 2017, has a base sales tax of 7.25% (composed of a 6% state tax and a 1.25% uniform local tax) -- the highest statewide sales tax rate in the nation. The tax can total up to 10.25% with local sales tax included, depending on the city in which the purchase is made. Sales and use taxes in the state of California are collected by the publicly elected Board of Equalization, whereas income and franchise taxes are collected by the Franchise Tax Board. Many cities have a combined total sales tax of at least 8.75%.
History of taxation in the United States
The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports (``tariffs ''), whiskey, and (for a while) on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. There are state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, permanently legalizing an income tax.
Sanford Levinson
Sanford Victor Levinson (born June 17, 1941) is an American legal scholar, best known for his writings on constitutional law and as a professor at the University of Texas Law School. He is notable for his criticism of the United States Constitution as well as excessive presidential power and has been widely quoted on such topics as the Second Amendment, gay marriage, nominations to the Supreme Court, and other legal issues. He has called for a Second Constitutional Convention of the United States.
BC Refederation Party
The BC Refederation Party argues that there are three constitutional flaws in Canada. The first, that there exists no confederation document approved democratically. The second, that there exists no democratically achieved constitutional documents federally or provincially and the third, that there is no constitutional basis for the federal government's rights to collect income tax.
Sales taxes in the United States
Since January 2017, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a statewide sales tax, while California has the highest state sales tax with a base rate of 7.25%. (The territory of Puerto Rico has a higher 10.5% value added tax since April 2016). In some states such as California, counties and cities impose additional sales taxes, and total sales taxes can be over 11%.
Israel
Israel has a three-tier court system. At the lowest level are magistrate courts, situated in most cities across the country. Above them are district courts, serving as both appellate courts and courts of first instance; they are situated in five of Israel's six districts. The third and highest tier is the Supreme Court, located in Jerusalem; it serves a dual role as the highest court of appeals and the High Court of Justice. In the latter role, the Supreme Court rules as a court of first instance, allowing individuals, both citizens and non-citizens, to petition against the decisions of state authorities. Although Israel supports the goals of the International Criminal Court, it has not ratified the Rome Statute, citing concerns about the ability of the court to remain free from political impartiality.
Montana
Montana's personal income tax contains 7 brackets, with rates ranging from 1 percent to 6.9 percent. Montana has no sales tax. In Montana, household goods are exempt from property taxes. However, property taxes are assessed on livestock, farm machinery, heavy equipment, automobiles, trucks, and business equipment. The amount of property tax owed is not determined solely by the property's value. The property's value is multiplied by a tax rate, set by the Montana Legislature, to determine its taxable value. The taxable value is then multiplied by the mill levy established by various taxing jurisdictions—city and county government, school districts and others.
Federalism
Because the states were preexisting political entities, the U.S. Constitution did not need to define or explain federalism in any one section but it often mentions the rights and responsibilities of state governments and state officials in relation to the federal government. The federal government has certain express powers (also called enumerated powers) which are powers spelled out in the Constitution, including the right to levy taxes, declare war, and regulate interstate and foreign commerce. In addition, the Necessary and Proper Clause gives the federal government the implied power to pass any law "necessary and proper" for the execution of its express powers. Other powers—the reserved powers—are reserved to the people or the states. The power delegated to the federal government was significantly expanded by the Supreme Court decision in McCulloch v. Maryland (1819), amendments to the Constitution following the Civil War, and by some later amendments—as well as the overall claim of the Civil War, that the states were legally subject to the final dictates of the federal government.
Income tax
The US federal government imposed the first personal income tax, on August 5, 1861, to help pay for its war effort in the American Civil War - (3% of all incomes over US $800) (equivalent to $21,800 in 2017). This tax was repealed and replaced by another income tax in 1862. It was only in 1894 that the first peacetime income tax was passed through the Wilson - Gorman tariff. The rate was 2% on income over $4000 (equivalent to $113,000 in 2017), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions. The US Supreme Court ruled the income tax unconstitutional, the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment.
Limited government
In political philosophy, limited government is where the government is empowered by law from a starting point of having no power, or where governmental power is restricted by law, usually in a written constitution. It is a key concept in the history of liberalism. The United States Constitution presents an example of the federal government not possessing any power except what is delegated to it by the Constitution - with the Tenth Amendment to the United States Constitution specifically stating that powers not specifically delegated to the federal government is reserved for the people and the states. The Magna Carta and the United States Constitution also represents important milestones in the limiting of governmental power. The earliest use of the term limited government dates back to King James VI and I in the late 16th century. Limited government put into practice often involves the protection of individual liberty from government intrusion.
Supreme Court of the United States
The Constitution provides that justices ``shall hold their offices during good behavior ''(unless appointed during a Senate recess). The term`` good behavior'' is understood to mean justices may serve for the remainder of their lives, unless they are impeached and convicted by Congress, resign, or retire. Only one justice has been impeached by the House of Representatives (Samuel Chase, March 1804), but he was acquitted in the Senate (March 1805). Moves to impeach sitting justices have occurred more recently (for example, William O. Douglas was the subject of hearings twice, in 1953 and again in 1970; and Abe Fortas resigned while hearings were being organized in 1969), but they did not reach a vote in the House. No mechanism exists for removing a justice who is permanently incapacitated by illness or injury, but unable (or unwilling) to resign.
Taxing and Spending Clause
The Taxing and Spending Clause (which contains provisions known as the General Welfare Clause) and the Uniformity Clause, Article I, Section 8, Clause 1 of the United States Constitution, grants the federal government of the United States its power of taxation. While authorizing Congress to levy taxes, this clause permits the levying of taxes for two purposes only: to pay the debts of the United States, and to provide for the common defense and general welfare of the United States. Taken together, these purposes have traditionally been held to imply and to constitute the federal government's taxing and spending power.
Claim of right doctrine
In the tax law of the United States the claim of right doctrine causes a taxpayer to recognize income if they receive the income even though they do not have a fixed right to the income. For the income to qualify as being received there must be a receipt of cash or property that ordinarily constitutes income rather than loans or gifts or deposits that are returnable, the taxpayer needs unlimited control on the use or disposition of the funds, and the taxpayer must hold and treat the income as its own. This law is largely created by the courts, but some aspects have been codified into the Internal Revenue Code.
Powers of the United States Congress
Article I of the Constitution sets forth most of the powers of Congress, which include numerous explicit powers enumerated in Section 8. Constitutional amendments have granted Congress additional powers. Congress also has implied powers derived from the Necessary and Proper Clause of the Constitution.
Sixteenth Amendment to the United States Constitution
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in the court case of Pollock v. Farmers' Loan & Trust Co. (1895). The amendment was adopted on February 3, 1913.
United Kingdom corporation tax
Originally introduced as a classical tax system, in which companies were subject to tax on their profits and companies' shareholders were also liable to income tax on the dividends that they received, the first major amendment to corporation tax saw it move to a dividend imputation system in 1973, under which an individual receiving a dividend became entitled to an income tax credit representing the corporation tax already paid by the company paying the dividend. The classical system was reintroduced in 1999, with the abolition of advance corporation tax and of repayable dividend tax credits. Another change saw the single main rate of tax split into three. Tax competition between jurisdictions reduced the main corporate tax rate from 28% in 2008 - 2010 to a flat rate of 20% as of April 2015.
Goods and Services Tax (India)
The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Indian government. The tax replaced existing multiple cascading taxes levied by the central and state governments.
Clinton v. City of New York
Clinton v. City of New York, 524 U.S. 417 (1998), is a legal case in which the Supreme Court of the United States ruled that the line - item veto as granted in the Line Item Veto Act of 1996 violated the Presentment Clause of the United States Constitution because it impermissibly gave the President of the United States the power to unilaterally amend or repeal parts of statutes that had been duly passed by the United States Congress. The decision of the Court, in a six - to - three majority, was delivered by Justice John Paul Stevens.
Estonia
Since re-establishing independence, Estonia has styled itself as the gateway between East and West and aggressively pursued economic reform and integration with the West. Estonia's market reforms put it among the economic leaders in the former COMECON area.[citation needed] In 1994, based on the economic theories of Milton Friedman, Estonia became one of the first countries to adopt a flat tax, with a uniform rate of 26% regardless of personal income. In January 2005, the personal income tax rate was reduced to 24%. Another reduction to 23% followed in January 2006. The income tax rate was decreased to 21% by January 2008. The Government of Estonia finalised the design of Estonian euro coins in late 2004, and adopted the euro as the country's currency on 1 January 2011, later than planned due to continued high inflation. A Land Value Tax is levied which is used to fund local municipalities. It is a state level tax, however 100% of the revenue is used to fund Local Councils. The rate is set by the Local Council within the limits of 0.1–2.5%. It is one of the most important sources of funding for municipalities. The Land Value Tax is levied on the value of the land only with improvements and buildings not considered. Very few exemptions are considered on the land value tax and even public institutions are subject to the tax. The tax has contributed to a high rate (~90%) of owner-occupied residences within Estonia, compared to a rate of 67.4% in the United States.
when did the 16th amendment to the constitution legalize the levying of income tax by the governing body with power to remove a justice from the highest tier?
What is the highest tier?
Supreme Court
who has the power to remove a #1 justice
Congress
when did the 16th amendment to the constitution legalize the levying of income tax by #2
February 3, 1913