Katana VentraIP

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. In addition, there were the 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, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.

The U.S. had no federal-government-mandated retirement savings; consequently, for many workers (those who could not afford both to save for retirement and to pay for living expenses), the end of their work careers was the end of all income.

Similarly, the U.S. had no federal-government-mandated to provide for citizens disabled by injuries (of any kind—work-related or non-work-related); consequently, for most people, a disabling injury meant no more income if they had not saved enough money to prepare for such an event (since most people have little to no income except earned income from work).

disability income insurance

In addition, there was no federal-government-mandated to provide for people unable to ever work during their lives, such as anyone born with severe mental retardation.

disability income insurance

Finally, the U.S. had no federal-government-mandated health insurance for the elderly; consequently, for many workers (those who could not afford both to save for retirement and to pay for living expenses), the end of their work careers was the end of their ability to pay for medical care.

Corporate tax[edit]

The United States' corporate tax rate was at its highest, 52.8 percent, in 1968 and 1969. The top rate was hiked last in 1993 to 35 percent.[70] Under the Tax Cuts and Jobs Act of 2017, the rate adjusted to 21 percent.

Income tax in the United States

(policy)

Starve the beast

Taxation in the United States

Tax resistance in the United States

List of United States Supreme Court taxation and revenue case law

History of taxation in the United Kingdom

Brownlee, W. Elliot (2004). . Cambridge U.P. ISBN 9780521545204.

Federal Taxation in America: A Short History

Buenker, John D. "Urban Liberalism and the Federal Income Tax Amendment" Pennsylvania History (1969) 36#2 pp. 192-215

online

Buenker, John D. "The ratification of the federal income tax amendment." Cato Journal. 1 (1981): 183-223.

Buenker, John D. The Income Tax and the Progressive Era (Routledge, 2018) .

excerpt