UC知道谁能帮我看看下面这篇文章的作者和出处,不胜感激
来源：百度知道 编辑：UC知道 时间：2024/09/25 10:41:03
Any survey of tax sources should begin with the nation’s fairest and most productive soure of revenue, the individual income tax. All advanced industrial countries levy a dircct tax on individual incomes, but nowhere is this tax as important as in the United States. In recent years,about 40 percent of federal cash receipts has been collected from this source.
The individual income tax is uniquely suited for raising revenue in a democratic country where the distribution of income, and therefore of ability to pay,is unequal. Theoreticians may disagree about the meaningfulness of the term “ability to pay,” but the close association between a man’s income and taxpaying ability is commonly accepted. There is also general acceptance of the idea of progression in income taxation.
The individual income tax has still another attractive feature. Income alone does not differentiate a man’s ability to pay—his family responsibilities are also important. A single person may be able to al
The individual income tax is uniquely suited for raising revenue in a democratic country where the distribution of income, and therefore of ability to pay,is unequal. Theoreticians may disagree about the meaningfulness of the term “ability to pay,” but the close association between a man’s income and taxpaying ability is commonly accepted. There is also general acceptance of the idea of progression in income taxation.
The individual income tax has still another attractive feature. Income alone does not differentiate a man’s ability to pay—his family responsibilities are also important. A single person may be able to al
翻译如下：
任何调查，税源应开始与民族的公平和最有生产力的源的收入，个人所得税。所有先进工业国家征收dircct税，个人收入，但无处这是税一样重要，在美国。近几年，大约40 ％的联邦现金收据已经收集了从这个来源。
个人所得税是非常适合开源在一个民主的国家里，收入分配，因此支付能力，是不平等的。理论家可能不同意关于意义的任期“支付能力” ，但之间的密切联系，一名男子的收入和纳税能力，是普遍接受的。也有普遍接受的想法进展，在所得税。
个人所得税仍另一具吸引力的功能。收入不足以区分一个人的支付能力-他的家庭责任也很重要。单身人士可以沿就收入3000美元一年，但已婚男子与两名子女将有很大的diffculty使入不敷支。个人所得税采取这种差异到通过个人豁免和扣除额，减去在抵港前，在收入需缴纳税项。
收入的潜力，个人所得税已认识到最近才。近三十年后，其通过在1913年，税收主要适用于一小群高收入的人。豁免高现行标准，和几个收入足够大的利率。在国家的努力，以筹集所需的收入在第一次世界大战期间ⅱ ，豁免reduced.they大幅增加，在1946年和1948年，但仍然很低，由战前的标准。税率，还提出了在战时，仍远高于前几年。在同一时间内，个人收入继续增加，与经济增长（与通货膨胀发生期间和之后，世界战争ⅱ和朝鲜战争中） 。结合较低的豁免，高利率，和较高的收入，增加产量的个人所得税manyfold 。 in1939 ，税务负债约为10亿美元;在1966年，他们在超过500亿美元。
国家税务汇编