Alkiev wrote: Можете заняться этим вместе с CBI
Ну раз мое имя упомянули, грех этим не воспользоваться, чтобы начать обсуждение всерьез системы налогообложения в Соединенных Штатах.
Есть мнение, что налогоплательщики в этой стране получают не tax cut, а tax shift. От федерального - к штатовскому и местному уровню. От доходов корпораций - к личному доходу. От налогообложения дохода в настоящем - к налогообложению будущего. От налогообложения накопленного состояния - к налогообложению труда.
Tax Shift #1: From Federal to State
Between 2000 and 2003, the United States saw a federal-to-state tax shift of historic proportions: the share of the total tax burden borne at the state and local level jumped 15%. This is the largest such shift in the tax burden since the period 1947-1950. This shift is making the tax system more regressive. In 2002, Americans in the bottom 20% of households paid 11.4% of their income in state and local taxes, while those in the top 1% paid only 5.2% of their income in state and local taxes — less than half the rate of the poorest fifth.
Tax Shift #2: From Progressive to Regressive Taxes
Since 1962, the share of total federal receipts collected from the regressive payroll tax — it collects proportionately more from low-income workers than high-income workers — has risen from 17% of total receipts to 40%, an increase of 135%. Meanwhile, the total share supplied by progressive income and corporate taxes has dropped from 63% of total receipts to 52%, a decline of 17%.
Tax Shift #3: From Taxes on Wealth to Taxes on Work
Between 1980 and today, the main tax on wage income, the payroll tax, has jumped 25%. In the same period, top tax rates on investment income and large inheritances have been cut between 31% and 79%. Taxes on wealth are falling fast with shrinking taxes on capital gains, dividends and estate taxes.
Tax Shift #4: From Corporations to Individuals
Since 1962, the share of federal revenues contributed by corporations has declined by two-thirds, while the share contributed by individuals has risen 17%.
Tax Shift #5: From Current Taxpayers to Future Generations
Current tax policies are fueling the national debt, imposing an average $13,000 in
additional debt on each man, woman and child in America between 2002 and 2007 —or more than $52,000 in added debt per family of four.2 Our children and grandchildren will pay for this debt through tax hikes, higher interest rates and inadequate public services.
Более подробно с этими фактами можно познакомится здесь:
http://ufenet.org/press/2004/2004TaxDayReport.pdf
