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  2. Flat tax - Wikipedia

    en.wikipedia.org/wiki/Flat_tax

    A flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base. It is not necessarily a fully proportional tax. Implementations are often progressive due to exemptions, or regressive in case of a maximum taxable amount. There are various tax systems ...

  3. History of taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/History_of_taxation_in_the...

    A comedic representation by Clifford K. Berryman of the debate to introduce a sales tax in the United States in 1933 and end the income tax Following World War II tax increases, top marginal individual tax rates stayed near or above 90%, and the effective tax rate at 70% for the highest incomes (few paid the top rate), until 1964 when the top ...

  4. Income tax in the United States - Wikipedia

    en.wikipedia.org/.../Income_tax_in_the_United_States

    Federal, State, and Local income tax as a percent GDP Federal income, payroll, and tariff tax history Taxes revenue by source chart history US Capital Gains Taxes history In 1913, the top tax rate was 7% on incomes above $500,000 (equivalent to $15.4 million [ 96 ] in 2023 dollars) and a total of $28.3 million was collected.

  5. Tax Brackets vs. Flat Tax Structure: Pros and Cons - AOL

    www.aol.com/finance/tax-brackets-vs-flat-tax...

    Under a flat tax system, taxpayers owe the same rate whether they earn $10 or $10 million. This appeals to the sense of fairness for those who believe higher earners shouldn’t be penalized for ...

  6. Revenue Act of 1861 - Wikipedia

    en.wikipedia.org/wiki/Revenue_Act_of_1861

    The Revenue Act of 1861, formally cited as Act of August 5, 1861, Chap. XLV, 12 Stat. 292, included the first U.S. Federal income tax statute (see Sec. 49).The Act, motivated by the need to fund the Civil War, [1] imposed an income tax to be "levied, collected, and paid, upon the annual income of every person residing in the United States, whether such income is derived from any kind of ...

  7. Legal history of income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Legal_history_of_income...

    This tax was repealed and replaced by another income tax in the Revenue Act of 1862. [9] After the war when the need for federal revenues decreased, Congress (in the Revenue Act of 1870) let the tax law expire in 1873. [10] However, one of the challenges to the validity of this tax reached the United States Supreme Court in 1880. In Springer v.

  8. Tax Reform Act of 1986 - Wikipedia

    en.wikipedia.org/wiki/Tax_Reform_Act_of_1986

    The Tax Reform Act of 1986 (TRA) was passed by the 99th United States Congress and signed into law by President Ronald Reagan on October 22, 1986. The Tax Reform Act of 1986 was the top domestic priority of President Reagan's second term.

  9. U.S. White House hopeful Paul backs 14.5 percent federal flat tax

    www.aol.com/news/u-white-house-hopeful-paul...

    Republican U.S. presidential candidate Rand Paul is proposing that businesses and individual Americans pay a federal flat tax of 14.5 percent in a plan that would cut the government's tax revenue ...