Querido diário:
Vão-se mais de 10 anos que olhei umas matérias interessantes sobre alíquotas do imposto de renda nos EUA (mutatis mutandis, chegamos hoje
aqui). Faço um resumo:
.a. o imposto de renda foi implantado em 1862,
.b. cinco anos depois, uma alíquota única foi estabelecida,
.c. tudo revogado em 1892,
.d. lei do imposto de renda em 1894,
.e. suprema corte cancela tudo, pois não estariam fazendo rateio entre os estados,
.f. em 1913, emenda constitucional autoriza o governo (congresso) a instituir e coletar o imposto,
.g. depois de 1913 (quando?), ainda era imposto de alíquota única, passando a alíquota escalonada,
.h. em 1916, a alíquota (máxima?) era de 13%,
.i. em 1917, inseriu-se uma alíquota máxima de 67%,
.j. em 1924, a alíquota máxima foi reduzida para 43%,
.k. em 1926, voltou a baixar, chegando a 25%,
.l. em 1932, voltou a elevar-se a alíquota máxima de 25% para 63%,
.m. em 1935, a alíquota subiu para 79%,
.n. em 1941, foi a 81%,
.o. em 1942, subiu para 88%,
.p. em 1944, chegou ao máximo de 94%,
.q. em 1945, a alíquota máxima baixou para 91%,
.r. em 1950, caiu para 84,4%,
.s. em 1951, voltou a subir para 92%,
.t. em 1964, caiu para 70%,
.u. em 1981, a alíquota voltou a cair, alcançando 50%,
.v. em 1986, caiu para 33%,
.w. em 1993, foi para 39,2%.
No Brasil, chegamos a 50% no tempo dos governos militares, tendo-se reduzido para os 27,5% que se paga na atualidade.
DdAB
Imagem veio
daqui. O interessante é que fala-se em desindustrializaçaõ. Eu acho que o desmantelamento do imposto de renda é mais pernicioso do que a quebradeira daquela foto lá de cima. Tenho dito: o problema não foi a "desindustrialização precoce" dos anos recentes, mas a "industrialização precoce" dos anos 1950s. E tem mais: os dados das contas nacionais, contando o emprego remunerado e o não remunerado, mostram que estamos frente ao Novo Milagre Econômico Brasileiro, pois, desde 2000, o emprego, a produção e a produtividade crescem monotonamente (duplo sentido: não cai nunca e a taxas rastejantes...).
P.S. Coloquei aqui a parte que resumi do link anteriormente referido:
History
The origin of taxation in the United States can be traced to the time when the colonists were heavily taxed by Great Britain oneverything from tea to legal and business documents that were required by the Stamp Tax. The colonists' disdain for thistaxation without representation (so-called because the colonies had no voice in the
establishment of the taxes) gave rise torevolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the U.S. Constitution,the main source of revenue for the newly created states was money received from customs and excise taxes on items suchas carriages, sugar, whiskey, and snuff. Income tax first appeared in the United States in 1862, during the Civil War. At thattime only about one percent of the population was required to pay the tax. A flat-rate income tax was imposed in 1867. Theincome tax was repealed
in its entirety in 1872.
Income tax was a
rallying point for the Populist party in
1892, and had enough support two years later that Congress passedthe Income Tax Act of
1894. The tax at
that time was two percent on
individual incomes in
excess of
$4,000, which meantthat it
reached only the wealthiest members of
the population. The Supreme Court struck down the tax, holding that it
violated the constitutional requirement that direct taxes be
apportioned among the states by
population (
pollock v. farmers'loan & trust, 158 U.S. 601, 15 S.
Ct. 912, 39 L.
Ed. 1108 [1895]). After many years of
debate and compromise, the Sixteenth Amendment to
the Constitution was ratified in
1913,
providing Congress with the power to
lay and collect taxeson
income without apportionment among the states. The objectives of
the income tax were the equitable distribution of
thetax burden and the raising of
revenue.
Since 1913 the U.S. income tax system has become very complex. In
1913 the income tax laws were contained in
eighteenpages of
legislation; the explanation of
the Tax Reform Act of 1986 was more than thirteen hundred
pages long (Pub. L.
99-514, Oct. 22, 1986, 100 Stat. 2085). Commerce Clearing House, a
publisher of
tax
information, released a
version of
theInternal Revenue Code in
the early 1990s that was four times thicker than i
ts version in
1953.
Changes to
the tax laws often reflect the times. The flat tax of
1913 was later replaced with a
graduated tax. After the UnitedStates entered World War I,
the War Revenue Act of
1917 imposed a
maximum tax rate for individuals of 67
percent,compared with a
rate of 13
percent in
1916. In
1924 Secretary of
the Treasury Andrew W.
Mellon, speaking to
Congressabout the high level of
taxation, stated,
The present system is a failure. It was an emergency measure, adopted under the pressure of war necessityand not to be counted upon as a permanent part of our revenue structure…. The high rates put pressure ontaxpayers to reduce their taxable income, tend to destroy individual initiative and enterprise, and seriouslyimpede the development of productive business…. Ways will always be found to avoid taxes so destructive intheir nature, and the only way to save the situation is to put the taxes on a reasonable basis that will permitbusiness to go on and industry to develop.
Consequently, the Revenue Act of 1924 reduced the maximum individual tax rate to 43 percent (Revenue Acts, June 2,1924, ch. 234, 43 Stat. 253). In 1926 the rate was further reduced to 25 percent.
The Revenue Act of
1932 was the first tax law passed during the Great Depression (Revenue Acts, June 6,
1932, ch. 209,47
Stat. 169). It
increased the individual maximum rate from 25 to 63
percent, and reduced personal exemptions from $1,500to
$1,000 for single persons, and from $3,500 to
$2,500 for married couples. The National Industrial Recovery Act of 1933( NIRA), part of
President franklin d. roosevelt's
New Deal,
imposed
a
five percent excise tax on
dividend receipts, imposed a
capital stock tax and an
excess profits
tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48
Stat. 195).The repeal in
1933 of
the
Eighteenth Amendment,
which had prohibited the manufacture and sale of
alcohol,
brought in an
estimated $90 million in
new liquor taxes in
1934. The Social Security Act of 1935 provided for a
wage tax, half to be
paidby
the employee and half by
the employer,
to
establish a
federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch.531, 49
Stat. 620).
The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the RevenueActs of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual IncomeTax Act of 1944 raised the individual maximum rate to 94 percent.
The post-World War II
Revenue Act of
1945 reduced the individual maximum tax from 94
percent to 91
percent.
TheRevenue Act of
1950, during the Korean War,
reduced it to
84.4 percent, but it
was raised the next
year to 92
percent(Revenue Act of
1950, Sept. 23, 1950, ch. 994, Stat. 906). It
remained at
this level until 1964, when it
was reduced to 70
percent.The Revenue Act of
1954 revised the Internal Revenue Code of
1939, making major changes that were beneficial to
the taxpayer, including providing for Child Care deductions
(later changed to
credits), an
increase in
the charitablecontribution limit, a
tax credit against taxable retirement income, employee deductions for business expenses, and liberalizeddepreciation deductions. From 1954 to
1962, the Internal Revenue Code was amended by
183 separate acts.
In
1974 the Employee Retirement Income Security Act (ERISA) created protections for employees whose
employers promised specified pensions or
other retirement contributions (Pub. L.
No. 93406, Sept. 2,
1974, 88
Stat. 829). ERISA required that to be
tax deductible, the employer's plan contribution must meet certain minimum standards as to
employeeparticipation and vesting and employer funding. ERISA also approved the use of
individual retirement accounts (IRAs) to
encourage tax-deferred retirement savings by
individuals.
The Economic Recovery Tax Act of
1981 (ERTA) provided the largest tax cut up to
that time, reducing the maximumindividual rate from 70
percent to 50
percent (Pub. L.
No. 97-34, Aug. 13, 1981, 95
Stat. 172).
The most sweeping taxchanges since World War II were enacted in
the Tax Reform Act of
1986.
This bill was signed into law by
President ronaldreagan and was designed to
equalize the tax treatment of
various assets, eliminate tax shelters, and lower marginal rates.Conservatives wanted the act to
provide a
single, low tax rate that could be
applied to
everyone. Although this single, flat ratewas not included in
the final bill, tax rates were reduced to 15
percent on
the first $17,850 of
income for singles and $29,750for married couples, and set at 28 to 33
percent on
remaining income. Many deductions were repealed, such as a
deductionavailable to
two-income married couples that had been used to
avoid the "marriage penalty" (a
greater tax liability incurredwhen two persons filed their income tax return as a
married couple rather than as
individuals). Although the personalexemption exclusion was increased, an
exemption for elderly and blind persons who itemize deductions was repealed. In
addition, a
special capital gains rate was repealed, as
was an
investment tax credit that had been introduced in
1962 by
President john f. kennedy.
The Omnibus Budget Reconciliation Act of
1993, the first budget and tax act enacted during the Clinton administration, wasvigorously debated, and passed with only the minimum number of
necessary votes (Pub. L.
No. 103-66, Aug. 10, 1993, 107Stat. 312). This law provided for income tax rates of
15, 28, 31, 36, and 39.6 percent on
varying levels of
income and for thetaxation of
Social Security income if
the taxpayer receives other income
over a
certain level. In
2001 Congress enacted a
major income tax cut at
the urging of
President george w. bush.
Over the course of 11
years the law reduces marginal incometax rates across all levels of
income. The 36
percent rate will be
lowered to 33
percent, the 31
percent rate to 28
percent, the28
percent rate to 25
percent. In
addition, a
new bottom 10
percent rate was created. (Economic Growth and Tax ReliefReconciliation Act of
2001, Pub. L.
No. 107-16, 115 Stat. 38.)
Since the early 1980s, a flat-rate tax system rather than the graduated bracketed method has been proposed.
(The graduated bracketed method is the one that has been used since graduated taxes were introduced: the percentage of taxdiffers based on the amount of taxable income.) The flatrate system would impose one rate, such as 20 percent, on allincome and would eliminate special deductions, credits, and exclusions.
Despite firm support by some, the flat-rate tax hasnot been adopted in the United States.
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