Imbali ye-US Federal Tax System

by Beverly Bird

Imirhumo ye-Federal on Individual Then and Now

Awukwazi ukucinga ngoko xa ukhangela i-paystub yakho kwaye ubona zonke iirhafu umqeshi wakho uzibambe kwi-earnings yakho, kodwa sinokulula namhlanje namhlanje xa kuthelekiswa nabakhokhi berhafu 50 ukuya kwiminyaka eyi-100 edlulileyo. Urhulumente uye wanika isandla sakhe ngesabelo semali kwindlela ethile yentela ukususela ngaphambi kokuba i-ink emile kwiSibhengezo soBu-Independence, kwaye kwezinye iindawo kumbali yethu, ithathwa kakhulu kwiqela elincinane.

01 Intlawulo kwiiNyanga zeColonial

Ekuqaleni, kwakungekho ntlawulo yengeniso kwaye kwakungekho rhu lumente-ubuncinci ngaphandle kweMelika. Kodwa iikholoni zaqhubeka zinoRhulumente waseBrithani ukujongana nazo.

Amakholoni ngabanye apheleliswa ngokufumana iintlawulo ngeentlobo ezahlukeneyo ngaphandle kweholo, njengokuba kubakho bonke abantu abadala. Oku kunene-amadoda kufuneka ahlawule irhafu "yentloko" kwezinye iikoloni. Iirhafu zerhafu, iirhafu zezindlu kunye neentlawulo zomsebenzi zonke zaziphilileyo kwaye zilungile phambi kweMfazwe yeNguquko.

Ngoku, malunga nemfazwe. Uyakhumbula ukuba yenziwa "yerhafu ngaphandle kokumelwa." IPalamente yeNgesi yaqala ukugqithisa uMthetho weTampu ochaphazela iikholoni ngo-1765. Emva koko, emva kwexesha elifutshane, laqala ukubeka itiye yabo-konke oku ngaphandle kokubanika ilizwi ePalamente . Abagqolisi abazange bathathe le nto, bahlele iiNyana zoKhuseleko ukuhambisa iinqanawa ezintathu ezazinikela itiye eBoston Harbor ngo-1773. IBrithani yempindiselo kwaye bonke abanye, njengoko bathi, yimbali. IQela leTekisi leBoston liye landa kwiMfazwe yeNguquko.

02 iMelika iyaba yiSizwe

Umntu ngamnye uyaxhaswa ngemali kwi-federal government kwiminyaka elandelayo emva kokuzalwa kwesizwe, ubuncinci kude kube yilapho uBawo wethu osisiseko ekhethele ukuba ukuxhomekeka kobukhulu bezimali kubeka ilizwe kwindawo ephazamisayo. Umgaqo-siseko wabhalwa kwaye wavunyelwa ngo-1788, ukubonelela ukuba iNkongolo inelungelo "lokubeka kunye nokuqokelela irhafu, imisebenzi, iimpazamo kunye nokuxolisa" ukuze ilizwe likwazi ukuqala ukuxhasa. Amazwe abekwe uxanduva lokuqokelela ezo ntlawulo aze aziphendulele ku-Uncles Sam, kodwa kwakungekho nerhafu yombuso kwi-engenayo-okwangoku.

Noko ke, iirhafu zeentlawulo zaziqhelekile, nangona kunjalo, kwaye kwavela ukuba amaMerica abavakalelwa ngokunyanisekileyo malunga ne-whiskey yabo njengoko bekunayo itiye kwiminyaka emashumi edlulileyo. U-Alexander Hamilton wenza iphoso elibi lokuzama ukunyusa irhafu yerhafu ngo-1791. Ukuvukela kweWhiskey kulandela, ukunyanzelisa uMongameli Washington ukuba athumele imikhosi yamagunya kumzantsi-ntshona iPennsylvania ukuba ayimisele umyalelo kwiqela labaqhambileyo nabangenasimilo ababefuna ngokwenene urhulumente ukushiya utywala wabo yedwa.

Urhulumente wezepolitike wagxininisa "irhafu" ngqo kubantu baseMelika emva kwalokhu-oko kukuthi, abantu ngabanye babehlawuliswa ngokubaluleka kwezinto abanabo, kuquka nabakhoboka kunye nomhlaba, kodwa kungekhona imali yabo. Kodwa uMongameli uThomas Jefferson wathabatha iplagi kwiirhafu ngqo kwi-1802 kwaye ilizwe libuyele ekuqokeleleni irhafu yentlawulo.

ICongress yathintela le ntlawulo kwaye yazisa abatsha ukuhlawula iMfazwe ye-1812, kodwa ke le miqathango yachithwa iminyaka emihlanu kamva ngo-1817. Ingcamango yerhafu yombuso yagqitywa ngokugqithiseleyo, kwaye ilizwe liye lapheliswa ngokuthengiswa kwamazwe karhulumente kunye namasiko kwiminyaka engama-44 ezayo kude kufike iMfazwe Yombango.

03 Imali yokuqala yeNgeniso yeNgeniso

Izimfa zithengela imali eninzi, ngoko iCongress yaphoqeleka ukuba ibuyele kwibhodi yokudweba irhafu ukwenzela ukuvelisa imali xa iMfazwe yombango yavela ngo-1861. Irhafu yengeniso izalwe ngokusemthethweni, ibekwe kwisixa sama-3 ekhulwini kubo bonke abemi abafumana ngaphezu kwe-800 zamawaka ngonyaka. Kodwa njengoko kwavela, oku kwakungonelanga ukuxhasa imali. I-Congress yayifanele iphefumule ubomi obutsha kwiirhafu ze-excise ngonyaka kamva ngo-1862.

Abancinci abasindiswa kule ntlawulo. Bayekwa phezu kwayo yonke into ukusuka kwiintsiba ukuya kwi-gun and-once again-whisky. Irhafu yengeniso ye-year yayibanjwe ngeyokuqala ngoku ngoku. Esikhundleni sezinga elilodwa leserhafu lepesenti, inani lepesenti ye-5 liye laziswa kubo bonke abemi abanenhlanhla ngokwaneleyo ukuba bafumane ngaphezulu kwama-10,000 ngonyaka. Umngcipheko ongezantsi wawubanjwe ngokugqithiseleyo - nabani na ongenayo imali engaphezu kwama-600, kungekhona i-$ 800, ngoku bephantsi kwerhafu.

Kwakhona kwakuyexesha lokuqala lokuba abaqeshi bahlawuliswe uxanduva lokuthintela irhafu kwiintlawulo zabasebenzi. Oko sikuyaziyo njengokuba iNkonzo yeNgeniso yangaphakathi ikhona. Emva koko, yayibizwa ngokuba yi-Ofisi yoMkomishinala weNgeniso yangaphakathi. Njenganamhla, uhlawuliswe ngokuqokelela irhafu yomntu wonke. Amazwe ngabanye akhululiwe kuloo msebenzi.

Iiminyaka ezili-40 zihamba ngaphandle kweRhafu yeNgeniso

Kwiminyaka elishumi kamva, irhafu yengeniso yachithwa. Urhulumente wezepolitiki kakhulu wabuyela ekuzixhaseni ngokutshatyalalisa ininzi itywala kunye notywala emva kokulwa kwemfazwe. Le nkqubo yaqhubeka enye iminyaka engama-45 ngaphandle kwexesha elifutshane eli-1894. I-Congress yazama kwakhona ukuphumeza irhafu yengeniso yecala kuloo nyaka, kodwa iNkundla ePhakamileyo yazisa ngokukhawuleza ukuba yayingekho mthethweni. Akuzange kuthathe iindawo ezibhekiselele kuzo, ukusetyenziswa okwenziwe kuMgaqo-siseko.

Ubomi kwi-19 leminyaka abuzwanga bubi kakhulu, ngaba kunjalo?

05 Isihlomelo sesi-16

Ubomi ngaphandle kwentlawulo yengeniso yaba yimemori enomdla kunye neyesiGuqulelo se-16 ^th ngo-1913. Isilungiso siphumelele loo mbandela ephazamisayo kuMgaqo-siseko ukuba irhafu kufuneka ihlawulwe ngokusekelwe kumazwe, kwaye irhafu yengeniso yazaliswa kwakhona. Ngeli xesha ke, izinga eliphantsi kakhulu lilinge-1 kuphela ekhulwini kulabo abanemali engama-20,000. Yenyuka ibe ngama-7 ekhulwini kulabo abanemali engaphezulu kwama-500,000, ephuma kwii-11 zezigidi ezingama-2017. Ngendlela yokumiswa komthetho omtsha werhafu, i-1 pesenti yabantu baseMerika bahlawula iirhafu zerhafu.

Ifomu ye-1040 yaba khona okokuqala ngqamngca kwesi sihlomelo, ngoku ngoku bonke abahlawuli berhafu bangayifaka ngokukhawuleza iimpahla zabo zeshishini ngonyaka ukwenzela ukuba bafumane into ababenetyala kwaye babike ingxelo kwi-IRS. Bonke abafumanayo babhalelwa ngokufanayo - ukulungiswa akuzange kunikezele ukufaka imimiselo njengomntu ongatshatanga, otshatileyo okanye intloko yendlu.

06 Imirhumo yeRhafu

Ngemfazwe iphinda ibuye kwakhona, irhafu yerhafu yenyuka emva nje emva kokuhlengahlengiswa kwe-16 ^th . Umthetho we-Revenue Revenue 1916 wenziwa phakathi kweMfazwe Yehlabathi I xa i-US iphinda ifunyenwe kwakhona kwiimfuno ezixinzelelekileyo zeerhafu zerhafu. Ipesenti ye-1 yepesenti yenyuka ibe ngama-2 eepesenti, kwaye izinga eliphezulu liye lafikelela kuma-15 ekhulwini kwabahlawuli berhafu abafumana imali engaphezulu kwe-$ 1.5 yezigidi.

Emva koko, unyaka kamva, uMthetho weNgeniso yeMfazwe ka-1917 wenyusa izinga lentlawulo kwakhona. Lo Mthetho unqanda kwakhona ukuxolelwa kwabakhokhi berhafu. Abo baneemali ezingaphezulu kwe-1.5 million yezigidi bafumana ngokuzenzekelayo ukuhlawula irhafu kwizinga elincinci lama-67 ekhulwini. Nangona umfana ofumana i-40,000 kuphela i-40,000 ihlaselwe yerhafu yepesenti ye-16. Kwaye ke yahamba. Iimali zenyuka kwakhona nge-Revenue Act ka-1918, ukwandisa izinga eliphezulu ukuya kuma-77 ekhulwini.

07 Ukuxinezeleka Okukhulu

Iiminyaka ezingama-1930 zazingezoqoqosho. Uqoqosho lugqitywe kwaye lwaqhambuka emva kwemfazwe. Urhulumente wesigqeba ufumene umi kwiinyawo zemali kangangokuba iCongress yayigxininisa ixabiso lentlawulo ephezulu. Babuyela kwibanga eli-1 ukuya kuma-25 ekhulwini.

Kwaza kwafika ukuCaluleka okukhulu. Imarike yemasheya yatshatyalaliswa ngo-1929, kwaye urhulumente wafumana ukukhangela ngemali kwakhona. Xa ireyithi zerhafu zonyuka ngeli xesha, ukunyuka kwenyuka ixesha elithile apho amazinga aphezulu aphezulu. Bavuka kuma-63 ekhulwini ngo-1932, benyuka bafika kwi-79% e-engqondweni ngonyaka we-1936. Akufuneki ukuba, ukunyuka kweerhafu akuzange kusize uqoqosho lwe-America olukhuphayo ukubuyisela emuva. Emva kokuhlawula iirhafu ezibalulekileyo, amaMelika ayengenayo imali enkulu yokuchitha imali, ngoko ke ukunyuka kwenyuka kwaba, kungcono, kungabonakali.

Ukuxinezeleka kwabangela ukuba uMthetho wezoKhuseleko loLuntu lwe-1935 ulungiselele abo badala, abakhubazekileyo okanye abanye "abasweleyo." Le nguqulo yokuqala yoKhuseleko loLuntu iqhubekile njengengqesho yomshuwalense kwabangenayo imisebenzi. zibekwe kuma-2 eepesenti-1 iipesenti ezihlawulwa ngabasebenzi kunye neepesenti ezi-1 ezihlawulwa ngabaqeshi babo-ngomvuzo ukuya kwii-3,000 zamawaka ngonyaka.Iirhafu zokuqala zoKhuseleko lweNtlalo zaqokelelwa ngo-1937, kodwa iintlawulo azizange zihlawulwe enye iminyaka emithathu, ngelixesha Ukuxinezeleka kwaphelile.

08 Impembelelo Yenye Imfazwe

Iirhafu zerhafu zaqhubeka zanda kwii-1940 njengoko ii-US zenza kwiMfazwe Yehlabathi II kwaye, kunjalo, kwakufuneka imali ixhase loo mzamo wokulwa. Imithetho emithathu yentela yenziwe ngo-1940 no-1941, zombini ukuphakamisa amazinga nokuphelisa ukukhululwa. Ngenxa yoko, abo abanemali engama-$ 200,000 okanye ngaphezulu kakhulu babefanele banikele yonke into abayifumana kwi-IRS-izinga eliphezulu lentela liye lafikelela kuma-94 ekhulwini. Kwaye abo bafumana imali engama-500 kuphela okanye ngaphantsi kwafuneka banikele malunga nekota yesabelo sabo esincinci kumarhulumente-iipesenti ezingama-23. Inani labahlawuli berhafu abemi baseMerika linyuka ngezigidi ezingama-39 phakathi kowe-1939 no-1945, nangona uMthetho weRhafu weNgeniso lwaBantu ngabanye wawagxotha abakhokhi berhafu ithambo ngo-1944. Lwazisa ukwehliswa kwemilinganiselo kwiFomu 1040 ukunciphisa ingeniso ehlawulwayo encinane kwithuba lokuqala.

09 Imirhumo kwiXesha le-20 leminyaka

I-IRS yafika ngokwenene kwi-1950s. Igama layo laguqulwa ngokusemthethweni kwiNkonzo yangaphakathi yeNgeniso ngo-1953, kwaye ekugqibeleni kweminyaka elishumi kuthiwa yiyona nto inkulu kunayo yonke, enamandla kakhulu kunye ne-ejensi yokuqokelela kwihlabathi. I-IRS ifumane umgca wokuqala wefowuni ngaphandle ko-1965, kwaye iikhomputha zafakwa ngasekupheleni kweminyaka yama-1960, ukunika ii-agent ze-IRS indlela entsha kunye elula yokuhlolisisa ukubuyisa. Ngo-1992, uninzi lwabahlawuli berhafu banokufakela ukubuyiswa kwazo ngekhompyutha. Inkonzo yoMmeli weNtlawulo yaxhaswa ngo-1998 ukuncedisa abahlawuli berhafu abawa phantsi kwe-IRS.

I-Medicare ijoyine ngokusemthethweni irhafu yoKhuseleko loLuntu njengenxalenye yomthetho we-Federal Insurance Contributions Act ngo-1965. Ngowe-1980, ezi ntlawulo ezihlangeneyo zinyuka ukusuka kwi-2% yentlawulo yeNkcazo yoLuntu kwi-12.3 yepesenti.

Iireyithi zerhafu zahlala zingenakudla ngokukhawuleza nge-1950s, zisetyenziswe kuma-87 ekhulwini kubaniki berhafu belizwe abacebileyo ngo-1954 ngaphambi kokugqitywa kuma-70 ekhulwini kuma-1970.

I-Impact of Reaganomics

Ukunceda ekugqibeleni kwafika ngo-1981 kunye nomhlathi we-Economic Recovery Tax Act. Iirhafu zerhafu zawa malunga nama-25 ekhulwini, ngoko uRonald Reagan wabuyela kwiNdlu eNtshonalanga waza wabalula abahlawuli berhafu. Inani eliphezulu leerhafu lalihlezi kuma-50 ekhulwini xa ebeka i-ERTA kwi-ofisi. Emva koko uReagan wasayina uMthetho wokuThuthwa kweRhafu ka-1986, wayihlahlela ukuya kuma-28 ekhulwini ukuqala ngonyaka we-tax8 ka-1988. I-TRA ihlawuliswa ngamashishini athathwe kakhulu kunabantu. Ukukhululwa komntu okwenziwe kwandisiwe kwaye kwaxhaswa kwi-inflation ukwenzela ukuba baqhubeke behamba noqoqosho, njengoko kwakunokuncitshiswa okuqhelekileyo.

Ngelishwa, iireyithi zerhafu zaqala ukuqala kwakhona emva kweminyaka yama-1990 emva koReagan washiya iofisi. Izinga eliphakamileyo ekugqibeleni lafikelela kuma-39.6 ekhulwini, apho lihlala khona namhlanje ngaphandle kwelahla ukuya kuma-33 ekhulwini ukususela ngo-2003 ukuya ku-2010 ngokubonga kuMongameli uGeorge W. Bush kunye noQoqosho loPhuhliso kunye noMthetho woNcedo lweRhafu kunye noXhumano ngo-2001. ukuya kuma-10 ekhulwini kunye nokwandisa inani leNtlawulo yeMboleko yabantwana kunye neNkxaso-mboleko yeNtlawulo yeNtlawulo yabantwana kunye neNtlawulo. Kwaye kwaxutywa njengenye yezinto ezigqithisileyo zerhafu kwimbali yaseMelika.

Ngoko Ukhona Unayo

Esikhundleni sokuba ubambe intloko yakho ezandleni zakho ngexesha elizayo lonyaka weerhafu liza, zixelele ukuba kunokubi. Akufanele uyingxenye kunye nayo yonke ingeniso yakho njengabahlawuli berhafu abatyebileyo kwiminyaka ye-1940.