History of the Income Tax in the United States
The nation had few taxes in its early history. From 1791 to
1802, the United States government was supported by internal taxes on
distilled spirits, carriages, refined sugar, tobacco and snuff, property
sold at auction, corporate bonds, and slaves. The high cost of the War
of 1812 brought about the nation's first sales taxes on gold,
silverware, jewelry, and watches. In 1817, however, Congress did away
with all internal taxes, relying on tariffs on imported goods to provide
sufficient funds for running the government. In
1862, in order to support the Civil War effort, Congress enacted the
nation's first income tax law. It was a forerunner of our modern income
tax in that it was based on the principles of graduated, or progressive,
taxation and of withholding income at the source. Additional sales and
excise taxes were added, and an "inheritance" tax also made its debut. The Act of 1862 established the office of Commissioner of Internal Revenue. The Commissioner [TO GIVE] the
power to assess, levy, and collect taxes, and the right to enforce the
tax laws through seizure of property and income and through prosecution.
The powers and authority remain very much the same today.
In 1868 , Congress again focused its taxation efforts on tobacco
and distilled spirits and eliminated the income tax in 1872. It had a
short-lived revival in 1894 and 1895. In the latter year,
the U.S. Supreme Court decided that the income tax was unconstitutional
because it was not apportioned among the states in conformity with the
Constitution. In 1913, the 16th Amendment to the
Constitution made the income tax a permanent fixture in the U.S. tax
system. The amendment gave Congress legal authority to tax income and
resulted in a revenue law that taxed incomes of both individuals and
corporations. The withholding tax on wages was introduced in 1943 and
was instrumental in increasing the number of taxpayers to 60 million and
tax collections to $43 billion by 1945. In 1981,
Congress enacted the largest tax cut in U.S. history, approximately $750
billion over six years. The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.(Adapted from http://www.infoplease.com/ipa/A0005921.html)Ainda segundo o texto,
a) com a retenção do imposto de renda sobre salários na fonte, o número de contribuintes subiu para 60 milhões em dois anos.
b) a maior arrecadação na história dos Estados Unidos deu-se em 1981.
c) a tabela progressiva de imposto de renda só entrou em vigor em 1943.
d) o Agente Fiscal de Rendas, quando o cargo foi criado nos Estados Unidos, não tinha autoridade para processar o infrator.
e) a 16ª Emenda à Constituição Americana não passou de mais uma tentativa frustrada de fazer o imposto de renda incidir tanto sobre os ganhos de pessoas físicas quanto jurídicas.