Taxation in the United States
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Tax protesting History America: Freedom to Fascism The Law that Never Was Cheek v. United States Notable tax protesters Irwin Schiff Richard Michael Simkanin Robert Clarkson · Tom Cryer Vivien Kellems Wayne C. Bentson Wesley Snipes
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Excise tax, sometimes called an excise duty, is a type of tax. Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Article I, Section 8, Clause 1 of the United States Constitution, is known as the Taxing and Spending Clause. The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire The The United States Tax Court is a federal Trial court of record established by Congress under Article I of the U Tax forms in the United States are used by taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law This is a table of the total Federal tax revenue by state collected by the U The The Federal Insurance Contributions Act (FICA tax ( is a United States payroll (or employment Tax imposed by the federal government on both employees Alternative Minimum Tax ( AMT) is part of the Federal Income tax system of the United States. The estate tax in the United States is a Tax imposed on the transfer of the "taxable estate " of a deceased person whether such property is transferred A gift tax is a Tax imposed on the gratuitous transfer of ownership of property Corporate tax in the United States is imposed both by the federal government and by most state governments In the United States individuals and corporations pay Income tax on the net total of all their capital gains just as they do on other sorts of income Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation State income tax is an Income tax in the United States that is levied by each individual state. State tax levels indicate both the tax burden and the services a state can afford to provide residents Sales taxes in the United States are a Tax added onto the price of goods or services that are purchased in the United States. A use tax is a type of Excise tax levied in the United States. Property tax, or millage tax, is an Ad valorem tax that an owner pays on the value of the property being taxed Tax reform is the process of changing the way Taxes are collected or managed by the Government. The Competitive Tax Plan is an approach to Taxation, suggested in the United States, that would impose a 10&ndash15% Value added tax (VAT and reduce personal The Efficient Taxation of Income is an approach to Taxation that would apply different Tax rates for property-type income and earned income from work The Real Property Use Tax (RPUT is a tax system with assessment based on the size level of development and time-in-use of real property and designed for general revenue acquisition The Taxpayer Choice Act (/ is a bill in the United States Congress which if enacted would amend the Internal Revenue Code to eliminate the The USA Tax Act ( short for "Unlimited Savings Allowance" was a bill in the United States Congress for changing tax laws to replace the Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added. The FairTax is a proposed change to the federal tax laws of the United States that would replace all federal income taxes with a single national retail A flat tax (short for flat rate tax is a Tax system with a constant tax rate The A America Freedom to Fascism (also America From Freedom to Fascism or (per the title card America Freedom to Fascism Volume One The Law That Never Was The Fraud of the 16th Amendment and Personal Income Tax is a 1985 book by William J Cheek v United States, 498 US 192 ( 1991) was a case in which the United States Supreme Court held that a tax protester's belief Richard Michael Simkanin is a tax protester serving a prison sentence after having been convicted on twenty-nine counts of United States federal tax crimes Robert Barnwell Clarkson is a tax protester in South Carolina. Vivien Kellems, (born in Des Moines, Iowa, June 7 1896 died 1975 was a Connecticut industrialist who fought the U Wayne C Bentson is a businessman and tax protester from Payson Arizona. Wesley Trent Snipes (born July 31, 1962) is an American Actor, Film producer, and Martial artist. Personal income taxes See also Income tax in Australia Only the federal government imposes income taxes on individuals and this is the most significant source of Taxation in the British Virgin Islands is relatively simple by comparative standards photocopies of all of the tax laws of the British Virgin Islands would together amount to about 200 The level of Taxation in Canada is average among Organisation for Economic Co-operation and Development (OECD countries Taxes provide the most important revenue source for the Government of the People's Republic of China. See Government of Colombia for a wider perspective of Colombian government See Government of France for a wider perspective of French government Taxes in Germany —being a Federal Republic —are levied by the federation ( Bund) the States ( Länder) as well as the HK Inland Revenue Ordinance Cap112 is one of Hong Kong's Ordinances Taxes in India are levied by the Central Government and the State Governments This article ls with Taxation in Indonesia or pajak. Definitions "Pajak" in Indonesian for Tax and taxes whereas " Perpajakan The system of Taxation in Ireland is broadly similar to the system of Taxation in the United Kingdom. The Netherlands has a rich history dealing with taxation predating the Romanic period. Taxation in New Zealand is collected at a national level by the Inland Revenue Department (IRD on behalf of the Government of New Zealand. The Income tax in Peru is collected by the Superintendencia Nacional de Administración Tributaria, best known as SUNAT. The Russian Tax Code is the primary tax law for the Russian Federation. Individual income tax in Singapore forms part of two main sources of Income tax, the other being Corporate taxes on companies In Tanzania the Income Tax Act 2004 came into effect in July 2004 Taxation in the United Kingdom may involve payments to a minimum of two different levels of government The central government ( Her Majesty's Revenue and Customs) Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added. Comparison of Tax Rates around the world is a difficult and somewhat subjective enterprise This table lists countries by total 2005 Tax revenues (federal state and local as a percentage of GDP (Gross Domestic Product See also Taxation, Indirect Tax In Economics, a duty is a kind of Tax, often associated with Customs, a payment due to the In the United States, the term "excise" means: (A) any tax other than a property tax or capitation (i. A poll tax, head tax, or capitation is a Tax of a uniform fixed amount per individual (as opposed to a percentage of income e. , an indirect tax, or excise, in the constitutional law sense), or (B) a tax that is simply called an excise in the language of the statute imposing that tax (an excise in the statutory law sense, sometimes called a miscellaneous excise). An excise under definition (A) is not necessarily the same as an excise under definition (B).

Constitutional law

In the U. S. constitutional law sense, an excise is essentially an event tax (as opposed to a state of being tax).

An example of a state of being tax is an ad valorem property tax (which is not an excise). An ad valorem tax ( Latin: according to value) is a Tax based on the value of Real estate or Personal property. A property tax may be imposed on the property or the person who owns that property at a certain moment on (for example) January 1 of each year based on the state of title at that given moment. The "state of title" (state of ownership) -- of property by reason of its ownership -- is being taxed. The next year, on January 1st, another such tax is imposed again in the same way on the same property and person, even though there has been no change in the ownership (no intervening event). The amount of the tax may change from year to year, based on the change in the value of the property or a change in the tax rate, or both, but those are separate issues governing how the tax is computed. What is being taxed, fundamentally, is the state of title -- and the state of title is a state of being, not an event.

By contrast, excises are taxes on events. A realization of income (such as a receipt of wages) is an event. A sale is an event. A transfer of title by gift is an event. A transfer of title because of death is an event. Income taxes, sales taxes, and transfer taxes are all examples of event taxes. When a person receives money as income, it is not the ownership or state of title of the money itself that is taxed, but rather the fact that an income event has occurred. If the recipient takes the money and puts it under his or her bed for ten years, the income tax is not re-imposed on that money every year the money is under the bed. Only one thing is taxed by the income tax: the income event.

For purposes of the U. S. Constitution, an excise is essentially any indirect tax, or event tax. An excise means any tax other than (1) a tax on property by reason of its ownership; or (2) a capitation, or head tax. ^[1]

For U. S. constitutional law purposes, a duty is nominally in a separate category from an excise. However, a duty is similar to an excise in that a duty is generally imposed on an event (such as an importation) and not on a state of being.

Statutory law

The term "excise" also has a statutory law meaning. Generally, in the United States any statute that imposes a tax specifically denominated as an "excise" is an excise tax law. U. S. Federal statutory excises are (or have been) imposed under Subtitle D ("miscellaneous excise taxes") of the Internal Revenue Code, 26 U.S.C. § 4001 through 26 U.S.C. § 5000, relating to such things as luxury passenger automobiles, heavy trucks and trailers, gas guzzler vehicles, tires, petroleum products, coal, vaccines, recreational equipment, firearms (see National Firearms Act), communications services (see Telephone federal excise tax), air transportation, policies issued by foreign insurance companies, wagering, water transportation, removal of hard mineral resources from deep seabeds, chemicals, certain imported substances, non-deductible contributions to certain employer plans, and many other subjects. The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law The Internal Revenue Code (or IRC; more formally the Internal Revenue Code of 1986 as amended) is the main body of domestic statutory Tax law The National Firearms Act (" NFA " 73rd Congress, Sess The federal telephone excise tax is a statutory federal excise tax imposed under the Internal Revenue Code in the United States under on amounts paid for certain The state of Massachusetts charges what it calls an "excise tax" on all vehicles, even though this is, in fact, an ad valorem tax. The Commonwealth of Massachusetts ( is a state located in the New England region of the northeastern United States. An ad valorem tax ( Latin: according to value) is a Tax based on the value of Real estate or Personal property.

Another example of an excise is a tax or duty levied on the sale or importation of specific goods or a fixed rate tax on the sale or importation of specific goods; in this manner it differs from a general sales tax or value added tax. Duty (from "due" that which is owing O Fr deu did past participle of devoir Lat A flat tax (short for flat rate tax is a Tax system with a constant tax rate A sales tax is a Consumption tax charged at the Point of purchase for certain goods and services Value added tax ( VAT) or goods and services tax ( GST) is a consumption Tax levied on value added.

Excise duties usually have one of two purposes: to raise revenue or to discourage particular behavior. Taxes such as those on sales of fuel, alcohol and tobacco are often justified on both grounds. Fuel is any material that is burned or altered in order to obtain energy In Chemistry, an alcohol is any Organic compound in which a Hydroxyl group ( - O[[hydrogen H]]) is bound to a Carbon Tobacco is an Agricultural product recognized as an addictive drug processed from the fresh Leaves of plants in the genus Nicotiana. Some economists suggest that the optimal revenue raising taxes should be levied on sales of items having an inelastic demand, while behavior altering taxes should be levied where demand is elastic. In Economics, elasticity is the ratio of the percent change in one variable to the percent change in another variable

A common example of an excise tax is the tax on sales of cigarettes: a fixed fee on each pack of cigarettes sold. A cigarette ( French "small Cigar " from cigar + -ette) is a product consumed through Smoking and manufactured The cigarette excise tax varies by state and ranges from 7 cents per pack in South Carolina to $2. South Carolina ( is a state in the southern region ( Deep South) of the United States of America. 46 per pack in Rhode Island. Rhode Island ( officially named the State of Rhode Island and Providence Plantations, is a state in the New England region of the United States The excise tax doubles or even triples the retail cost of cigarettes in some states, but can be still avoided in many states by buying tobacco and cigarette paper separately. Tobacco is an Agricultural product recognized as an addictive drug processed from the fresh Leaves of plants in the genus Nicotiana. Rolling papers are small sheets rolls or leaves of Paper which are sold for rolling one's own Cigarettes

A reason why the governments state that excise taxes should exist is to internalize external costs. In Economics, an externality is an impact on any party not directly involved in an economic decision For example, the alcohol excise tax could be used to pay for the treatment of alcohol-caused diseases.

Excise taxes can be imposed at the point of production or importation, or at the point of sale. In Economics, an import is any good (eg a Commodity) or Service brought into one country from another country in a legitimate fashion They are usually waived or refunded on goods being exported, so as to encourage exports, though they are often re-imposed by the importing country. In Economics, an export is any good or Commodity, Transported from one country to another country in a Legitimate fashion In Economics, an import is any good (eg a Commodity) or Service brought into one country from another country in a legitimate fashion Smugglers will seek to obtain items at a point at which they are not taxed and then sell them at price between the pre-tax and post-tax price. They also look to find loopholes, which may exist through importing to different countries, before then exporting to the destination country.

For similar items, excise duties are the same for imported and domestically produced goods; if the tax is different, then there is an explicit or implicit customs duty or tariff. Customs is an Authority or agency in a Country responsible for collecting and safeguarding customs duties and for controlling the flow of goods For other uses of this word see Tariff (disambiguation. A tariff is a tax imposed on goods when they are moved across a political boundary

An unusual example of an excise tax is found in the State of Hawaii. In lieu of a sales tax, the State of Hawaii imposes a General Excise Tax, or GET, on all business activity in the State. The GET is charged at a rate of 4% for most businesses and 0. 5% for wholesalers. The tax is imposed on all business entities, so in essence, the tax is collected at every level of production (material supplier to manufacturer to wholesaler to retailer) producing a "cascade effect" effectively adding 16-18% to the price of consumables purchased at retail. The GET is also charged on all business service activity such as real estate agent commissions, lawyer fees and the like. With Hawaii's industry heavily dependent on tourism and tourist spending, the State regularly raises nearly half its government revenues through the imposition of the General Excise Tax.

Comparison of differing definitions of "excise" under U. S. law

In the U. S. constitutional law sense, an excise includes gift taxes, estate taxes, payroll taxes, sales taxes, miscellaneous excise taxes, and income taxes on any income other than income from property, etc. -- in short, any tax that is not a direct tax. The term direct tax has more than one meaning a colloquial meaning and in the United States a constitutional law meaning ^[2] In the U. S. statutory sense, however, only the "miscellaneous excise taxes" are denoted as "excises. "

Commentary on excises

Samuel Johnson's A Dictionary of the English Language defined excise in 1755 as A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid. Samuel Johnson (often referred to as Dr Johnson) (18 September Published on 15 April 1755 and written by Samuel Johnson, A Dictionary of the English Language, sometimes published as Johnson's Dictionary, is among Year 1755 ( MDCCLV) was a Common year starting on Wednesday (link will display the full calendar of the Gregorian calendar (or

See also

• Her Majesty's Customs and Excise

Notes