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Map of the world showing national-level sales tax / VAT rates as of October 2019. Additional local taxes may apply. [citation needed]A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.
GDP per capita is often considered an indicator of a country's standard of living; [1] [2] however, this is inaccurate because GDP per capita is not a measure of personal income .
- History
- Current Organization
- Tax Collection Statistics
- Administrative Functions
- Labor Union
- Controversies
- See Also
- References
- Further Reading
- External Links
American Civil War
In July 1862, during the American Civil War, President Abraham Lincoln and Congress passed the Revenue Act of 1862, creating the office of Commissioner of Internal Revenue and enacting a temporary income taxto pay war expenses. The Revenue Act of 1862 was passed as an emergency and temporary war-time tax. It copied a relatively new British system of income taxation, instead of trade and property taxation. The first income tax was passed in 1862: 1. The initial rate was 3% on income over $800,...
Post Civil War, Reconstruction, and popular tax reform
After the Civil War, Reconstruction, railroads, and transforming the North and South war machines towards peacetime required public funding. However, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire. Income taxes evolved, but in 1894 the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers' Loan & Trust Co., a decision that contradicted Hylton v. United States.The federal government scrambled to raise money. In...
Post 16th Amendment
Though the constitutional amendment to allow the federal government to collect income taxes was proposed by President Taft in 1909, the 16th Amendment was not ratified until 1913, just before the start of the First World War. That same year, the first edition of the 1040 form was introduced. A copy of the 1913 form can be viewed onlineand shows that only those with annual incomes of at least $3,000 (equivalent to $92,500 in 2023) were instructed to file an income tax return. In the first year...
The 1980s saw a reorganization of the IRS. A bipartisan commission was created with several mandates, among them to increase customer service and improve collections. Congress later enacted the Internal Revenue Service Restructuring and Reform Act of 1998, which mandated that the agency replace its geographic regional divisions with units that serv...
Summary of collections before refunds by type of return, fiscal year 2021: For fiscal year 2009, the U.S. Congress appropriated spending of approximately $12.624billion of "discretionary budget authority" to operate the Department of the Treasury, of which $11.522billion was allocated to the IRS. The projected estimate of the budget for the IRS for...
The IRS publishes tax formswhich taxpayers are required to choose from and use for calculating and reporting their federal tax obligations. The IRS also publishes a number of forms for its own internal operations, such as Forms 3471 and 4228 (which are used during the initial processing of income tax returns). In addition to collection of revenue a...
Most non-supervisory employees at the IRS are represented by a labor union. The exclusive labor union at the IRS is the National Treasury Employees Union (NTEU). Employees are not required to join the union or pay dues. The IRS and NTEU have a national collective bargaining agreement. In pursuing administrative remedies against the IRS for certain ...
The IRS has been accused of abusive behavior on multiple occasions.Testimony was given before a Senate subcommittee that focused on cases of overly aggressive IRS collection tactics in considering a need for legislation to give taxpayers greater protection in disputes with the agency. Congress passed the Taxpayer Bill of Rights III on July 22, 1998...
This article incorporates public domain material from the United States GovernmentThis article incorporates public domain material from the United States GovernmentDavis, Shelley L.; Matalin, Mary (1997). Unbridled Power: Inside the Secret Culture of the IRS. New York: HarperCollins. ISBN 0-88730-829-5.Johnston, David Cay (2003). Perfectly Legal: The Covert Campaign to Rig Our Tax System to Benefit the Super Rich – and Cheat Everybody Else. New York: Portfolio. ISBN 1-59184-019-8.Rossotti, Charles O. (2005). Many Unhappy Returns: One Man's Quest to Turn Around the Most Unpopular Organization in America. Cambridge: Harvard Business School Press. ISBN 1-59139-441-4.Roth, William V. Jr.; Nixon, William H. (1999). The Power to Destroy. New York: Atlantic Monthly Press. ISBN 0-87113-748-8.Internal Revenue Service in the Federal RegisterWikipedia is a free content online encyclopedia written and maintained by a community of volunteers, known as Wikipedians, through open collaboration and the wiki software MediaWiki.Wikipedia is the largest and most-read reference work in history, and is consistently ranked among the ten most visited websites; as of April 2024, it was ranked fourth by Semrush, and seventh by Similarweb.
Taylor Alison Swift(born December 13, 1989) is an American singer-songwriter. A subject of widespread public interestwith a vast fanbase, she has influenced the music industry, popular culture, and politicsthrough her songwriting, artistry, entrepreneurship, and advocacy. Swift began professional songwriting at 14.
The Washington Post, locally known as " the Post " and, informally, WaPo or WP, is an American daily newspaper published in Washington, D.C., the national capital. It is the most widely circulated newspaper in the Washington metropolitan area [5] [6] and has a national audience. The Post was founded in 1877. In its early years, it went through ...
Good Friday is a Christian holy day observing the crucifixion of Jesus and his death at Calvary. It is observed during Holy Week as part of the Paschal Triduum. It is also known as Black Friday, Holy Friday, Great Friday, Good Friday of the Passion of the Lord, Great and Holy Friday (also Holy and Great Friday ). [1] [2]
