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Экономика и Финансы Экономика и Финансы

The Tax System of the United States

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Co e s I roduc io 3 Federalism & he ax Sys em .4 Federal axes a d I ergover me al Reve ues. ax Reform 7 he Progressivi y of he ax Sys em. Poli ical I flue ces o he ax I roduc io he purpose of our research - o charac erize US ax sys em. Firs we shall ell abou mai pri ciples of US ax sys em. I chap er 1 we cover pri ciples of federalism i ax sys em. I chap er 2 we shall discuss he basic federal axes a d i ergover me al reve ues. Also chap er 2 covers mai US ax reforms a d heir i flue ces o a ax policy as a whole. Af er exami i g some basic fac s abou he ax sys em, he remai der of ile chap er ur s o ma ers deali g wi h ax policy. O e issue ha has surfaced wi h regard o i dividuals axes is he degree of progressivi y of par icular axes, bu a more releva co sidera io is he degree of progressive of he ax sys em as a whole. I is a subjec of chap er 3. If some axes are regressive while o hers are progressive, heir effec s ca offse o e a o her, a d a very regressive ax migh be accep able, or eve desirable, wi hi he co ex of he e ire, ax sys em. Af er all we shall ell abou poli ical i flue ces o he ax sys em. Chap er 1 Federalism & he ax Sys em Le 's ell some words abou a ax policy all over agai . O e impor a aspec of ax policy is ha he op imal provisio s for o e ype of ax will of e depe d o he way i which o her axes are levied. A ax should be efficie a d equi able whe a alyzed o i s ow , bu of e he efficie cy a d equi y of a ax depe d upo how i fi s i wi h he whole sys em of axes. So, axes mus be viewed as i dividual compo e s of a overall ax sys em o really u ders a d heir effec s. he U i ed S a es has a federal sys em of gover me , a d, followi gs ha model, he ax sys em ca be divided i o he hree major ca egories of federal, s a e, a d local axes. Federal, axes make up abou 56 perce of o al axes, al hough federal expe di ures are: o ly abou half of o al expe di ures. he differe ce occurs because a subs a ial frac io of s a e a d local gover me expe di ures are, fi a ced by federal gover me gra s. I ergover me al gra s make up early o e- hird of local gover me reve ues. O e of he goals of his chap er is o exami e how he various levels of gover me raise reve ues o fi a ce heir expe di ures. he federal gover me collec s more i reve ues ha all o her gover me s i he U i ed S a es combi ed. able 1 lis s he perce age breakdow of all gover me ow -source reve ues a d ow -source reve ues from major ax bases. Ow -source reve ues excludes i ergover me al gra s, which are discussed i a separa e sec io la er, bu i cludes reve ues collec ed from fees a d user charges, which migh ordi arily o be co sidered as ax reve ue. As able 1 shows, he federal Gover me collec s 56.4 perce of o al gover me reve ues, wi h s a es collec i g 24.3 perce a d local 19.3 perce . Al hough all levels of gover me e d o collec reve ues from a varie y of sources, more axes ha all able 1 shows ha he differe levels of gover me rely o differe ax bases o s a e a d local differe degrees. Mos i come axes are collec ed by he federal gover me , which collec s 81 perce of all i dividual i come axes a d 81.5

perce of all corpora e i come axes. S a es collec abou 17 perce of bo h i dividual a d corpora e i come ax payme s, a d local gover me s collec less ha 2 perce . hus, while s a es rely o a sig ifica degree o i come ax collec io s, he i come ax is primarily a federal ax. Whe co sideri g he i come ax from a equi y s a dpoi , his is eve more rue because mos s a es base heir i come ax s ruc ures o he federal i come ax s ruc ure, so cha ges i federal ax laws ca have a sig ifica effec o s a e i come ax collec io s, bo h i erms of he amou of ax collec ed a d i erms of he dis ribu io of i come ax payme s amo g axpayers. he ax ha is mos clearly assig ed o o e level of Gover me is he proper y ax. More ha 96 perce of proper y axes are collec ed by local gover me s. Sales a d gross receip s axes, axes are collec ed primarily by s a e gover me s. Al hough 62.9 perce of sales a d gross receip s axes are collec ed by s a es, bo h he federal gover me a d local gover me s collec a sig ifica amou . he federal gover me collec s 24 local gover me s 24 perce of sales a d gross receip s axes, mos ly hrough federal excise axes o mo or fuel, alcohol, a d obacco. Local gover me s collec 13. 1 perce of sa es a d gross receip s axes, comi g from a combi a io of local ge eral sales axes, excise axes o gasoli e, a d o her less sig ifica excise axes. S eppi g back o exami e he overall ax sys em, we see ha he federal gover me relies primarily o i come axes, s a e gover me s o sales axes, a d local gover me s o proper y axes. his divisio makes some se se whe o e co siders he mobili y of ax bases. Al hough he proper y ax has remai ed a local ax, he i come ax is becomi g, i creasi gly impor a a he s a e level, as will be discussed la er, so s a es migh be viewed as e croachi g o a radi io ally federal ax base. Likewise, he federal gover me collec s a sig ifica amou of sales a d gross receip s axes, primarily as excise axes, which migh be viewed as axi g a s a e ax base. O e fac or releva o he discussio of a federal value added ax is ha , as a co sump io ax, i would be placed o a ax base ha has radi io ally bee used by s a e gover me s. his was less of a issue whe he value added ax was adop ed by Europea gover me s because ax sys ems i Europe e d o be more ce ralized ha he ax sys em i he U i ed S a es. So, we ca divide US ax sys em i o he hree major ca egories of federal, s a e, a d local axes. I ergover me al gra s make up early o e- hird of local gover me reve ues. he federal gover me collec s more i reve ues ha all o her gover me s i he U i ed S a es combi ed. Mos i come axes are collec ed by he federal gover me , which collec s 81 perce of all i dividual i come axes a d 81.5 perce of all corpora e i come axes. hus, while s a es rely o a sig ifica degree o i come ax collec io s, he i come ax is primarily a federal ax. We see ha he federal gover me relies primarily o i come axes, s a e gover me s o sales axes, a d local gover me s o proper y axes. his divisio makes some se se whe o e co siders he mobili y of ax bases. Chap er 2 Federal axes a d I ergover me al Reve ues.

ax Reform he federal gover me relies o i come a d payroll axes for he vas majori y of i s reve ues. able 2 shows he perce age breakdow for four ca egories of federal ax reve ues a d shows ha he perso al i come ax is by far he mos sig ifica source of federal gover me reve ue. Social i sura ce payroll axes, which co sis mos ly of Social Securi y a d Medicare axes, make up he seco d-larges ca egory, a d his ca egory is he o ly o e ha i creased i s perce age co ribu io from 1990 o 1999. Bo h corpora e i come axes a d excise axes have falle sligh ly i impor a ce over ha period. he i creased impor a ce of Social Securi y axes is wor h co sideri g from a equi y s a dpoi . Al hough he i come ax s ruc ure is desig ed o be progressive, he Social Securi y ax s ruc ure is regressive because i axes i come a a fla ra e up o maximum amou a d is o collec ed o i come above he maximum. Whe Social Securi y axes were rela ively low, he regressive a ure of he ax migh o have bee much of a issue, bu wi h risi g Social Securi y ax ra es a d u cer ai fu ure be efi s, he issue is wor h co sideri g. he progressivi y of he ax sys em is reduced whe social i sura ce axes replace i come axes. Al hough he expec ed fu ure be efi s are a releva a d offse i g fac or, ormally he progressivi y of he ax s ruc ure is a alyzed i depe de ly of he dis ribu io of ax be efi s. O e of he impor a poi s o o e from he umbers i able 2 is ha i come a d payroll axes make up abou 90 perce of federal gover me reve ues. he bulk of hose axes are levied o i dividuals i he form of he i dividual i come ax a d social i sura ce axes. O e of he major sources of reve ues for lower-level gover me s is i ergover me al reve ue. Reve ues collec ed by he federal gover me are dis ribu ed hrough gra s o s a e a d local gover me s, a d s a e gover me s also provide fi a cial assis a ce o local gover me s. I ergover me al reve ues make up abou 22 perce of o al s a e gover me reve ues a d 33 perce of local gover me reve ues. here is some double cou i g here because he federal gover me ca provide reve ues o s a es, who he dis ribu e reve ues o locali ies. Also, local gover me s some imes borrow from s a e gover me s a d repay loa s, so i ergover me al reve ues o s a e gover me s ca come from bo h federal a d local gover me s. However, he mos sig ifica i ergover me al reve ues co sis of federal aid o s a e a d local gover me s. As a perce of s a e a d local gover me spe di g, federal aid peaked i he la e 1980s a abou 24 perce of s a e a d local gover me expe di ures a d has si ce decli ed o abou 17 perce . Al hough hey have bee decli i g slowly i impor a ce, i ergover me al reve ues are s ill large a d ca have sig ifica effec s o gover me fi a ce. Al hough each i dividual i ergover me al ra sfer program will have i s ow mo iva io , here are hree basic reaso s why i ergover me al ra sfer programs migh be es ablished: (1) higher-level gover me s provide mo ey o e courage cer ai ypes of programs by lower-level gover me s; (2) axa io for lower-level gover me s ca be shif ed o higher-level gover me s, where axes are harder o avoid; a d (3) programs are es ablished for equi y reaso s, o give poorer s a es or locali ies pari y wi h richer s a es or locali ies i fu di g gover me programs.

Flexibility to quickly deploy labor and capital where the greatest opportunity exists, and the ability to quickly redeploy it if the earlier deployment is no longer profitable, is essential in a flattening world. Still another secret to America's sauce is the fact that it has the world's largest domestic consumer market, with the most first adopters, in the world, which means that if you are introducing a new product, technology, or service, you have to have a presence in America. All this means a steady flow of jobs for Americans. There is also the little-discussed American attribute of political stability. Yes, China has had a good run for the past twenty-five years, and it may make the transition from communism to a more pluralistic system without the wheels coming off. But it may not. Who would want all his or her eggs in that basket? Finally, the United States has become one of the great meeting points in the world, a place where lots of different people bond and learn to trust one another. An Indian student who is educated at the University of Oklahoma and then gets his first job with a software firm in Oklahoma City forges bonds of trust and understanding that are really important for future collaboration, even if he winds up returning to India

1. The political system of Ukraine

2. Going public and the dividend policy of the company

3. The fastest computers of the world

4. The National Emblem of the Republic of Kazakhstan

5. The Comparative Analysis Of The History Of The Computer Science And The Computer Engineering In The USA And Ukraine

6. The political method of the International Socialist Organisation
The political method of the International Socialist Organisation
7. The theoretical basis for the international trade. The modern trends of the international trade development
The theoretical basis for the international trade. The modern trends of the international trade development
8. Missile Defense System - Buren for the United States
Missile Defense System - Buren for the United States

9. Missile Defense System - Buren for the United States

10. The United States of America

11. The United States of America

12. The United States of America

13. International Combating The Crimes Harming The Economic Development Of States

14. Why was the United States unsuccessful in Vietnam?

15. London city - Capital of the United Kingdom

16. Sport and recreation in the United States

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Раздел: Офисные (для рабочего стола)

17. The impact of the French Revolution on the European system

18. История Советсткого флота (History of the Soviet fleet)

19. Comparison of the Renaissance and Enlightenment (Сравнение Ренессанса и Просвещения)

20. Pogroms in Azerbaijan and Armenia of 1988-89 As Historical Echo of the 1915 Armenian Genocide (Погромы в Азербайджане и Армении 1988-89 как историческое эхо 1915 Армянского Геноцида)

21. Project of decoding of "The Stermer Effect" (Сигналы из космоса, серии Штермера)

22. The Impact of the Afghan War on soviet soldiers
The Impact of the Afghan War on soviet soldiers
23. Geometrization of the Fundamentals of Chemistry
Geometrization of the Fundamentals of Chemistry
24. The Queen of the UK
The Queen of the UK

25. History of `The Beatles` and biographies of members in english

26. The Consequences of the Soviet-Afghan War

27. Geometrization of the Fundamentals of Chemistry

28. Redesigning the Dragon Financial Reform in the Peoples Republic of China

29. The Taming of the Shrew

30. A role of the Environmental Ethics in the modern society

31. Culture of the youth

32. Problems of the youth

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33. Discovery of the New World

34. Use of the Topical Project Work “My Body” for Developing All Language Skills in Form 4

35. United States of America

36. The Doctrine of the "Mysterious Female" in Taoism

37. Flora and Fauna of the USA

38. Eyck, Jan van: The Adoration of the Lamb
Eyck, Jan van: The Adoration of the Lamb
39. Category of number of the noun
Category of number of the noun
40. Historical Background of the Middle English Period
Historical Background of the Middle English Period

41. Lexicology of the English Language

42. Survival of the Welsh Language

43. The war of the roses

44. A Brief History of the Internet and Related Networks

45. American Poetry of the Seventeenth Century as a Reflection of Puritan’s Character

46. Prominent People of the Belarus

47. The working day of an engineer

48. Some problems of the russian spelling

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Раздел: Перчатки
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Раздел: Прочие

49. American Literature: An Overview Of The Development From The 17th To The 20th Centu-ries

50. Giza, Wonder of the World

51. The Restoration and After: The Tower and the Office of Ordnance

52. Second period of the Renaissance.

53. The Taming of the Shrew

54. Population of the UK
Population of the UK
55. The notion of the agreement of the purchase and sale According to art
The notion of the agreement of the purchase and sale According to art
56. Islam in the eyes of the West
Islam in the eyes of the West

57. Algorithmic recognition of the Verb

58. Rise of sociology as an intellectual tradition. Classical tradition in sociology of the XIX century

59. Перевод реферата "Acquaintance with geometry as one of the main goals of teaching mathematics to preschool children"

60. Changes and specimens of the English language

61. Constellations of the star sky

62. Industrial development of the African countries

63. Role of the interpreter in the modern world

64. Sport in different countries of the world

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Раздел: Коробки
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Раздел: Стержни для ручек
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Раздел: Транспортиры

65. Stylistic Classification of the English Vocabulary

66. The comparative typology of English, Russian and Uzbek languages

67. The explaining of the meaning of neologism

68. The history of grammatical study of the English language

69. The marking of the Russian Revolution

70. The origin and history of the English language
The origin and history of the English language
71. The outline of the period
The outline of the period
72. The political thinking of Hobbes, Locke and Rousseau decisively shaped the western intellectual tradition
The political thinking of Hobbes, Locke and Rousseau decisively shaped the western intellectual tradition

73. The selection and adaptation of the material on the topic "Towns and places"

74. Historical measurement of the science of governing

75. Stylistic phonetics based on the examples of the works by P.B. Shelley

76. Division of the sentence into phrases

77. Intellectual history of the Europe

78. The life and work of the self-employed socialist intellectual, Humphrey McQueen

79. The government role in the market economy

80. The Higher school and the ways to science

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Раздел: Сиденья
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81. System of education of Great Britain

82. American System of Education

83. The United Kingdom of Great Britain and Northern Ireland

84. The United Kingdom of Great Britain and Nothern Ireland. The land and the people.

85. The Tower of London

86. Consequence of building the National Missile Defense
Consequence of building the National Missile Defense
87. The face of every city is different. Washington D.C.
The face of every city is different. Washington D.C.
88. Jealousy as the cause of internal self-destruction in "Kreutzer Sonata" by Leo Tolstoy (Ревность как причина внутреннего самоуничтожения в "Крейцеровой сонате" Льва Толстого)

89. Alaska’s Wildlife: on the Verge of Extinction (Живая природа Штата Аляска на грани исчезновения)

90. The Castles of England

91. The role of art in our life

92. Three Waves of Alvin Toffler. The Basic Points

93. The face of every city is different. Washington D.C.

94. The New-York City, Places of interest

95. Династия Тюдоров (essay the house of Tudor)

96. Raskolnikov and Svidrigailov: on the brink of suicide. Ф.М. Достоевский, Преступление и наказание

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Раздел: Шкатулки музыкальные

97. The history of Old English and its development

98. Consequence of building the National Missile Defense

99. The house of my dream


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