249 Sentences With "direct tax" | Random Sentence Generator

The term "direct tax" was coined in America to refer to a direct tax on the states, that is, a requisition on the states, under a pre-Constitution, 1783 proposal.

This aid should be a direct tax write off for employers.

Helpfully, the Constitution does not define what a "direct tax" is.

Like a century ago, today's extreme wealth inequality requires a direct tax on wealth.

The direct-tax base is narrow: of India's 1.3bn people, only some 4% pay direct taxes.

Carbon pricing comes in two forms: a direct tax on emissions or a cap on emissions.

Kirsten Gillibrand, whose plan would also direct tax revenue to help communities harmed by racist drug laws.

It should also increase the estate tax or replace it with a direct tax on inherited income.

He estimates that direct tax collections for this year could end up roughly 10% below fiscal 2019.

The politics that require stimulus check amounts to vary arises because each payment is a direct tax transfer.

So, since 12 percent of the population lives in California, Californians must pay 12 percent of any direct tax.

Samaraweera said the reforms would broaden the direct tax base and reduce the indirect tax burden on the people.

The term "direct tax" expanded, as language often expands, to include the state taxes used to pay the requisitions.

And the DBCFT, even though it is designed to have a "consumption base" like a VAT, is a direct tax.

The Supreme Court responded to the absurdity of apportionment by holding that the carriage tax was not a direct tax.

"A couple making up to $90K a year, individual to $703K a year, you'll get a direct tax credit," Booker said.

However, some budgetary flexibility stems from Puy-de-Dome's direct tax leeway (property tax), although the administration is not contemplating this option.

Opponents claim a wealth tax is unconstitutional because it is a direct tax that must be apportioned among the states by population.

Requiring apportionability as the defining characteristic of direct tax was also the good sense reflected in the English language at the time.

"We understand that the IRS is experiencing technical difficulties today with the transmission of direct tax return payments," said Richard Neal, D-Mass.

The only restriction was that if Congress imposed a direct tax it had to divide the expected revenues among the states by population.

The first round of tariffs seeks to avoid consumer end products, suggesting a carefully crafted strategy to avoid a direct tax on voters.

So while it's not exactly a direct tax on robots, it looks like the government is making investment in robotics less appealing for companies.

" The framers of the 16th Amendment thought about scrapping the direct tax clauses entirely, but they decided instead to limit the amendment to "incomes.

The constitutional objection to wealth taxation is based on two clauses that require any "direct tax" to be apportioned among the states based on population.

Hamilton argued at the Supreme Court that the carriage tax was not a direct tax, and so did not require apportionment — and the court agreed.

A wealth tax is likely to be struck down by the Supreme Court as a direct tax not apportioned among states, as the Constitution requires.

More than 40 governments worldwide have adopted some form carbon pricing, whether it be a direct tax on emissions or a cap-and-trade program.

If we can cut the direct tax on American people and companies by implanting a tariff, Bismarck is telling us that we'd be fools not to.

" However, Article I Section 9 prohibits a "capitation, or other direct tax ... unless in proportion to the census or enumeration herein before directed to be taken.

These permit border adjustability for indirect levies like value-added taxes, but a direct tax, like one on income, may be prohibited, as are many export subsidies.

Starting such a programme from scratch would take up around half the central government's annual budget, such is the pitiful state of direct-tax collection in India.

Trump has an opportunity to tell Americans why such a charge should issue and that such a charge will reduce, if not eliminate, their direct tax burden.

The 16th Amendment says that Congress can collect taxes on "incomes" without worrying about apportionment, even if the tax would have been a direct tax under prior case law.

Call it want you want: a charge, a fee, or a tax — the MTA surcharge is a direct tax imposed by local politicians on top of the consumer price.

Repeal of the individual mandate is especially notable, as it offered direct tax relief to 6,665,480 households who will no longer be penalized for failing to purchase unaffordable health insurance.

Economists have long argued that carbon pricing, either through a direct tax or cap-and-trade, can be an effective tool for reducing the greenhouse gas emissions warming the planet.

Prime Minister Narendra Modi's government was targeting direct tax collection of 3.83 trillion rupees ($23.8 billion) for the year ending March 23.3 - a 220% increase over the prior fiscal year.

That means it's worth taking a look at alternative approaches that, in exchange for accepting a slower pace of change, would require much less in the way of direct tax hikes.

"Constitutional text and history demonstrate that 'direct' tax is best interpreted as a narrow category that would not include a net worth tax," law professors said in one of their letters.

The government's upbeat growth forecast and optimistic revenue collection targets are key to its expectation that direct tax collection will increase by around 7.0% and GST revenue will rise by 5.5%.

The question of whether a wealth tax is lawful stems from the Constitution's ban on any national "direct" tax that is not collected evenly from the states based on their populations.

Among its provisions are direct tax rebates and four months of expanded unemployment benefits for workers who are losing jobs as the U.S. economy brakes from coast to coast (The Hill).

But eight senior tax officials interviewed by Reuters said despite their best efforts, direct tax collections this financial year were likely to fall below the 11.5 trillion collected in 2018-19.

The Supreme Court in 1895 ruled that a wealth tax is a direct tax and is unconstitutional, but the American Bar Association has argued that a tax on the wealthy is constitutional.

"Rural reflation, infrastructure spending, streamlining of the goods and services tax, direct tax reforms and the consolidation of public sector banks are likely to be key priorities," Varma wrote in a Monday note.

However, some budgetary flexibility stems from Puy-de-Dome's direct tax leeway on the property tax (25% of operating revenue in 2016), although the administration is not contemplating this option to boost revenue.

This corporate tax could be supplemented by a direct tax on all firearm-related sales (these taxes would be added on top of the corporate and sales taxes that buyers and sellers already pay).

Jay Inslee, a Democrat, has proposed a direct tax on carbon dioxide emissions from all sources in the state, with the price starting at $20 per ton of carbon dioxide and rising over time.

This has passed unnoticed among many people in Russia, both because it did not involve a direct tax on consumers and because the effect on pump prices was partly masked by the falling oil price.

She offered instead her "circuit breaker" program, which would provide a direct tax credit to residents with excessive property taxes in proportion to their income, although she never offered a detailed explanation of the plan.

One vision of an ideal tax system applies a uniform rate of VAT on all final consumption, and then uses the direct tax and benefit system to do the heavy lifting when it comes to redistribution.

The problem: The Constitution requires that states must shoulder an even burden of any direct tax, so each state's residents must pay a share of the tax equal to that state's share of the U.S. population.

True, this would amount to a more or less direct tax on consumers; but if you're afraid to impose any burden on consumers, you really shouldn't be getting into a trade war in the first place.

However, Macron declined to bring back the solidarity tax on wealth — a direct tax on people with real estate assets worth more than €1.3 million (roughly $1.47 million) — which his government did away with back in September.

"In light of the high burdens imposed on labour incomes in the form of levies and a particularly sharp increase in direct tax revenues, the focus should be on the income tax rate curve," the institutes said.

Early in the debates, important speakers like Brutus and the Federal Farmer used "excises" and "duties" as examples of direct tax — they would be used by the states to satisfy requisitions and they were not indirect imposts.

"Though it is not about a direct tax on robots, it can be interpreted as a similar kind of policy considering that both involve the same issue of industrial automation," an industry source told news outlet The Korea Times.

Analysts from Jefferies said the actual measures announced next week could be more nuanced than an across-the-board 25 percent tariff for steel, which it said was politically unfeasible and viewed as a direct tax on U.S. consumers.

Requiring the former to seek work under so-called Tier 2 visa rules which currently apply to the latter would depress the capital's economic output by nearly 7 billion pounds and reduce direct tax contributions by 2 billion pounds, it says.

Weak growth has also hit the federal government's direct tax collections, which are showing a 6% growth rate, considerably less than the budgeted 17% growth rate for this fiscal year, while GST collections in August fell to a six-month low.

"The banking sector has a major role to play in spurring private investment, which is lacking and without which an all-round economic revival is not a possibility," said Milind Kothari, head of direct tax at BDO India in Mumbai.

But individuals up to 19903 percent of poverty also receive direct, tax-financed federal subsidies toward the purchase of health insurance; individuals or families below 250 percent of the federal poverty level get, as well, direct federal subsidies towards out-of-pocket expenditures.

Wealth taxes face an even bigger hurdle in the form of Article I, Section 20203, Clause 4 of the Constitution: No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.

"It's not that this tax plan is a huge direct tax cut to rich individuals, it's that it's a huge tax cut to businesses, and those businesses are owned by rich individuals," said Marc Goldwein of the nonpartisan Committee for a Responsible Federal Budget.

"In light of the high burdens imposed on labor incomes in the form of levies and a particularly sharp increase in direct tax revenues, the focus should be on the income tax rate curve," they said, adding that there was also scope to address social security contributions.

" MILIND KOTHARI, MANAGING PARTNER AND HEAD – DIRECT TAX, BDO INDIA, MUMBAI BY EMAIL "The allocation for bank capitalisation of 25,000 crore rupees (250 billion rupees) is only a patch on the 303,80,000 crores that the Economic Survey has identified as the need of this vital sector.

A Reuters analysis of the tariff lists found that most of the Chinese products targeted thus far are classified as intermediate or capital goods - avoiding a direct tax on voters - but many consumer goods have been caught up in the net, and will be targeted in future rounds.

A Reuters analysis of the tariff lists found that most of the Chinese products targeted thus far are classified as intermediate or capital goods — avoiding a direct tax on voters — but many consumer goods have been caught up in the net, and will be targeted in future rounds.

That's why scores of legislators are standing up for a bill in the U.S. House of Representatives that will continue to provide real and direct tax relief to individual and business consumers as it promotes clean energy technology adoption and retains tens of thousands of jobs right here in America.

"If those with seriously illnesses are going to be subsidized, and there is widespread agreement in Congress that they are going to be subsidized, I think far better for that to happen from direct tax revenue rather than forcing a bunch of other people to pay much higher premiums," Cruz said.

To match revenue fractions to population percentages, as the Constitution's direct tax clauses demand, we estimate that the wealth tax rate in West Virginia — the poorest state per capita — would need to be roughly 10 times the rate in more affluent California and more than 20 times the rate in prosperous Connecticut.

"If those with serious illnesses are going to be subsidized, and there is widespread agreement in Congress that they are going to be subsidized, I think far better for that to happen from direct tax revenue rather than forcing a bunch of other people to pay much higher premiums," Cruz told me.

"If those with seriously illnesses are going to be subsidized, and there is widespread agreement in Congress that they are going to be subsidized, I think [it's] far better for that to happen from direct tax revenue rather than forcing a bunch of other people to pay much higher premiums," Cruz told me last week.

The plan will allow each of Canada's 10 provinces and three territories to choose its own method of carbon pricing, whether a direct tax on emissions or a cap-and-trade system under which governments put a ceiling on emissions and allow utilities, manufacturing plants, fuel distributors and others to buy and sell permits to emit greenhouse gases.

Senators and the White House appear to have reached tentative agreements on key points such as a plan to distribute $1,000 in direct tax rebates, a $250 billion expansion of unemployment insurance, a payroll tax holiday for small businesses, and the Office of Management and Budget's request for $2023 billion in emergency funding for coronavirus response and preparedness.

Seth Hanlon, a former assistant for economic policy to President Obama, on Twitter called the GOP plan a "middle-class time bomb, both in terms of the direct tax effects & indirect effects of $28503T+ in debt on programs" and singled out in his criticism the disparity between the corporate rate reduction being made permanent and the new family tax credit being phased out.

And since federal spending is dominated by programs — Social Security, Medicare and Medicaid — that benefit the middle and working classes, the end result of this tax bill would be to leave most working Americans, even those who wouldn't face direct tax increases, worse off, all for the benefit of a tiny minority, especially those who haven't even worked for their wealth.

"Those with serious illnesses are going to be subsidized, and there is widespread agreement in Congress that they are going to be subsidized than I think far better for that to happen from direct tax revenue rather than forcing a bunch of other people to pay much higher premiums," Cruz said as he defended his plan to allow insurers that offer compliant plans to also offer skinnier ones on the Obamacare exchange.

As the profits tax, the resource rent tax is direct tax.

He assumed complete control of the colony, and issued a direct tax.

Locher, 372; see Art. 186 of the Federal Direct Tax Statute.Locher, 364.

The CFC Rules were first introduced in Indian taxation as part of the proposed Direct Tax Code 2010. The CFC provisions was also retained in revised draft of Direct Tax Code, 2013. However, Direct Tax Code is yet to become law in India and consequently, there are no statutory provisions in existing Income Tax Act (Income Tax Act 1961) for the enactment of CFC Rules.

It could also impose supplementary taxes, up to 10% of the direct tax.

Pollock argued that since a tax on real estate is a direct tax, a tax on the income from such property should be a direct tax as well. Because the Constitution prohibited a "direct tax" unless the tax is apportioned, Pollock argued that the unapportioned income tax should be declared unconstitutional. The "direct tax" argument had also been used by Springer in 1880, but now the Court focused more closely on the wording in the Constitution. The provisions were Article I, Section 8, Clause 1, which provides that "all Duties, Imposts and Excises shall be uniform throughout the United States"U.

General anti-avoidance rule (GAAR) is an anti-tax avoidance law under Chapter X-A of the Income Tax Act, 1961 of India. It is framed by the Department of Revenue under the Ministry of Finance. GAAR was originally proposed in the Direct Tax Code 2009 and was targeted at arrangements or transactions made specifically to avoid taxes. GAAR provisions were also present in the Direct Tax Code 2010 and Direct Tax Code 2013.

The subventio generalis (or "general aid"), also known as collecta, was a direct tax in the medieval Kingdom of Sicily.

The NBR has 1 Chairperson and 8 members - 4 for direct tax and 4 for indirect tax. The secretary of internal resources division acts as the ex-officio chairman of the Board. There are 45 departments/directorates under the NBR, of which 25 are related to direct tax and 20 related to indirect tax.

The freemen's pennies or the pennies of freemen (; ) was a direct tax in the Kingdom of Hungary in the 11th-13th centuries.

Some commentators have argued that "a direct tax is one that cannot be shifted by the taxpayer to someone else, whereas an indirect tax can be."Britannica Online, Article on Taxation. See also Financial Dictionary Online, Article on Direct taxes. The unconditional, inexorable aspect of the direct tax was a paramount concern of people in the 18th century seeking to escape tyrannical forms of government and to safeguard individual liberty.

In the 2015 fiscal year, the IRS (IT) processed 3,91,28,247 returns and collected in gross revenue, spending for every it collected. The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during the same period.

The areas for collective decision by the CBDT include policy regarding discharge of statutory functions of the CBDT and of the Union Government under the various direct tax laws.

No Capitation, or other direct, Tax shall be laid, unless in proportion to the Census or Enumeration herein before directed to be taken.U.S. Const., art. I, § 9, cl. 4.

The Court then upheld the unapportioned income tax imposed under the 1864 Act, rejecting William Springer's argument that the income tax was a "direct tax" within the meaning of Article I.

The ninth section of Article One of the Constitution places several limits on Congress's powers. Among them: "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken". Capitation here means a tax of a uniform, fixed amount per taxpayer. Direct tax means a tax levied directly by the United States federal government on taxpayers, as opposed to a tax on events or transactions.

National support for action to stop Climate change sits at 58%, with similar levels of support for either a "cap and trade" system (58%) or a direct tax on carbon emissions (54%).

The Income Tax Department (also referred to as IT Department or ITD) is a government agency undertaking direct tax collection of the Government of India. It functions under the Department of Revenue of the Ministry of Finance. Income Tax Department is headed by the apex body Central Board of Direct Taxes (CBDT). Main responsibility of IT Department is to enforce various direct tax laws, most important among these being the Income-tax Act, 1961, to collect revenue for Government of India.

Plaintiff John R. Stanton brought suit against the Baltic Mining Company, in which he owned stock, to enjoin (stop) the company from paying income tax imposed under the Revenue Act of 1913. Stanton argued that because the income tax contained no provision for depletion of a mine's ore, it was a direct tax on the mine's capital. As a direct tax, Stanton argued, it was invalid without meeting the apportionment requirement of Article I, Section 9, and was not covered by the Sixteenth Amendment. Stanton appealed from the district court's denial of the injunction.

Officer Trainees are also expected to complete a project on Direct Tax Provisions for the award of a master's degree in Business Law and Taxation from NALSAR University of Law, Hyderabad at the time of Valediction from NADT.

Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly.

To pay for the military buildup of the Quasi-War, Adams and his Federalist allies enacted the Direct Tax of 1798. Direct taxation by the federal government was widely unpopular, and the government's revenue under Washington had mostly come from excise taxes and tariffs. Though Washington had maintained a balanced budget with the help of a growing economy, increased military expenditures threatened to cause major budget deficits, and the Federalists developed a taxation plan to meet the need for increased government revenue. The Direct Tax of 1798 instituted a progressive land value tax of up to 1% of the value of a property.

The duties of the IRS (IT) include providing tax assistance to taxpayers, pursuing and resolving instances of erroneous or fraudulent tax filings, and formulating and enforcing policy concerning income tax in India. In the 2015 fiscal year, the IRS (IT) processed 3,91,28,247 returns and collected in gross revenue, spending for every it collected. The relative contribution of direct tax to the overall tax collection of the Central Government has risen from about 36% to 56% over the period of 2000–01 to 2013–14. The contribution of direct tax-to-GDP has doubled (from about 3% to 6%) during the same period.

Ct. (June 28, 2012). Here the Court concluded that "[a] tax on going without health insurance does not fall within any recognized category of direct tax ... The shared responsibility payment is thus not a direct tax that must be apportioned among the several States." Finally, the individual mandate penalty operated within the constraints of even the narrowest reading of the taxing power, which disallows punitive taxation: #the upper limit of the penalty was not so high as to become coercive since it was capped by statute to never be more than the cost of obtaining insurance;P. 35, slip op.

A direct tax combined with a system for delivering credit to the priority sector could be an alternative to Priority Sector Lending targets. If there are no Priority Sector Lending targets then this would obviate the need for Priority Sector Lending Certificates.

It differed both from the more segmentary modes of preceding regimes and the more absolutist modes of succeeding ones—the latter achieved through direct tax collection from citizens. Another common feature of these regimes is the fragmentary historiography devoted to them, making broad generalizations difficult.

To pay for the military buildup of the Quasi-War, Adams and his Federalist allies enacted the Direct Tax of 1798. Direct taxation by the federal government was widely unpopular, and the government's revenue under Washington had mostly come from excise taxes and tariffs. Though Washington had maintained a balanced budget with the help of a growing economy, increased military expenditures threatened to cause major budget deficits, and Hamilton, Alcott, and Adams developed a taxation plan to meet the need for increased government revenue. The Direct Tax of 1798 instituted a progressive land value tax of up to 1% of the value of a property.

The offset package consisted of direct transfer benefits, in the form of cash payouts (GST credits, growth dividends, senior citizens' bonuses), CPF top-ups (post-secondary education account top-ups for students, Medisave top-ups for older Singaporeans), and rebates (on utilities and public housing service & conservancy charges). Those who earned less or lived in smaller homes received more benefits. The government also argued that the Workfare Income Supplement, a wage subsidy, would provide significant support for lower-income workers on a continuing basis even after the GST offsets have been distributed. The government also cut direct tax rates, continuing its practice of lowering direct tax rates since 1986.

To pay for the military buildup of the Quasi-War, Adams and his Federalist allies enacted the Direct Tax of 1798. Direct taxation by the federal government was widely unpopular, and the government's revenue under Washington had mostly come from excise taxes and tariffs. Though Washington had maintained a balanced budget with the help of a growing economy, increased military expenditures threatened to cause major budget deficits, and Hamilton, Wolcott, and Adams developed a taxation plan to meet the need for increased government revenue. The Direct Tax of 1798 instituted a progressive land value tax of up to 1% of the value of a property.

Further, the Court reasoned, while the penalty is treated as a tax for constitutional purposes, it is not a direct tax, and therefore is not required to be apportioned among the states according to population.P. 41, slip op., National Federation of Independent Business v. Sebelius, U.S. Sup.

For Futures, the tax has been reduced to 0.01% on the sell- side only. For Equity Options, the STT has been reduced to 0.05% on the sell side of the premium amount. The rest of the tax structure remains as is. Securities transaction tax is a direct tax.

The two story 30 by stone dwelling had a total square footage of 1,500. Four outbuildings were assessed, including a stone kitchen by , a stone store room, also by , and a stone store, by . The stone barn was by .1798 Federal Direct Tax, Providence Township, Montgomery County, Pennsylvania.

The term indirect tax has a different meaning in the context of American Constitutional law: see direct tax and excise tax in the United States. In the United States, the federal income tax has been, since its inception on July 1, 1862,“The whole body of internal revenue law in effect on January 2, 1939... has its ultimate origin in 164 separate enactments of Congress. The earliest of these was approved July 1, 1862; the latest, June 16, 1938."--Preamble to the 1939 Internal Revenue Code an indirect tax"[The] tax upon gains, profits, and income [is] an excise or duty, and not a direct tax, within the meaning of the constitution, and [] its imposition [is] not, therefore, unconstitutional.

Ed. Laura Mason and Tracey Rizzo. Boston: Houghton Mifflin, 1999. 56. Print. The cahiers of the Third Estate spoke out mainly against the financial privileges held by the two other Estates. They were both exempt from most taxes such as the church tithe and the taille (the main direct tax).

By 1856, the alcohol taxes outweighed the direct tax, by 36 percent to 20 percent of revenues. Due to a financial crisis in the 1870s, peasants were forced to pay higher taxes. Clergy and nobles were also taxed in order to close the deficit, leading the government to reform their policies.

It was renewed in later years and reformed in 1894 in the form of the Wilson-Gorman tariff. Legal challenges centered on whether the income tax then in force constituted a "direct tax". In the Springer v. United States case of 1881, the Supreme Court upheld the tax regime then in force.

In order to settle the miners, who mostly came from the Harz Mountains, they were exempt from the feudal obligations to their landlords and so were able to devote themselves entirely to their work. However they had to pay a direct tax in the form of a mining tithe (Bergzehnt) to their local lords.

McFarlane, p. 143. Parliament continued to collect direct tax levies at historically high levels up until 1422, although they reduced them in later years.McFarlane, p. 143. As a result, successive monarchs found that their tax revenues were uncertain, and Henry VI enjoyed less than half the annual tax revenue of the late 14th century.McFarlane, p.

The original wooden 2-story portion of the building was by . It was small, but in keeping with the other homes in the area. As of the Federal Direct Tax of 1798, which taxed windows, the building had 78 lights of glass across seven windows. Other additions, built from stone, were added at later times.

D.G. I&I; functions with three Regional Offices headed by Directors at Karachi, Lahore and Islamabad. Regional Directors Karachi and Lahore are assisted by three Additional Directors. These Additional Directors are responsible for Vigilance, Customs and Sales Tax, Corporate and Direct Tax. The Islamabad Regional Director have five Additional Directors which are Addl. Dir.

Fuller's House service was respectable enough, but undistinguished. On the old war issues and on pensions for veterans, he voted as Republicans wanted. He offered bills to refund the direct tax of 1861 imposed on the states and to donate a condemned cannon to the GAR post back home in West Union. He supported a tax on oleomargarine.

The Fourth Crusade was an expensive endeavor. Innocent III chose to raise funds with a new approach: requiring all clergy to donate one fortieth of their income. This marked the first time a pope ever imposed a direct tax on the clergy. He faced many difficulties in collecting this tax, including corrupt tax collectors and disregard in England.

In general, a direct tax is one imposed upon an individual person (juristic or natural) or property (i.e. real and personal property, livestock, crops, wages, etc.) as distinct from a tax imposed upon a transaction. In this sense, indirect taxes such as a sales tax or a value added tax (VAT) are imposed only if and when a taxable transaction occurs. People have the freedom to engage in or refrain from such transactions; whereas a direct tax (in the general sense) is imposed upon a person, typically in an unconditional manner, such as a poll-tax or head-tax, which is imposed on the basis of the person's very life or existence, or a property tax which is imposed upon the owner by virtue of ownership, rather than commercial use.

Forced labor in mines and fields also continued. Thus this group, already at a disadvantage socially since the arrival of the Spaniards, became more disadvantaged with the arrival of independence. The government of El Salvador had to implement unpopular measures in 1832, including a direct tax on real estate and on rents. This led to discontent and to popular uprisings.

This statute extended the income tax for only two years, 1871 and 1872. However, one of the challenges to the validity of this tax reached the United States Supreme Court in 1880. In Springer v. United States, the taxpayer contended that the income tax on his professional earnings and interest income on bonds violated the "direct tax" requirement of the Constitution.

Corporation tax is levied on the net profits of a company. Except for certain life assurance companies,Company Taxation Manual CTM40325 — Particular bodies: friendly societies: exemption for life or endowment business, HMRC. Retrieved 14 April 2007 it is borne by the company as a direct tax. Up until 1999 no corporation tax was due unless HMRC raised an assessment on a company.

Also on the property are several domestic and agricultural outbuildings, and the reputed sites of two cemeteries. According to the Federal Direct Tax of 1798, the original section of the house (now the south section) was a , framed dwelling with a hip roof. The original owner was Thomas Lancaster. Later, it was the home of his nephew's son, Major Thomas Lancaster Lansdale.

This is a list of Swedish companies owned by the Swedish State: State-owned companies are legally normal companies (Aktiebolag) but mainly or fully state- owned. They are expected to be funded by their sales, and not be given direct tax money. A big customer might be the state or a government agency. Many companies originate from a former government agency.

Under the Constitution Act, 1867, taxation powers are vested in the Parliament of Canada under s. 91(3) for: The provincial legislatures have a more restricted authority under ss. 92(2) and 92(9) for: In turn, the provincial legislatures have authorized municipal councils to levy specific types of direct tax, such as property tax. The powers of taxation are circumscribed by ss.

They were followed by John Lacock, Mrs. P. M. Tombaugh and Jacob Gherlin through 1910. The Direct Tax of 1798 records for West Bethlehem, listing all dwelling places, shows one 24 by 22 foot log dwelling with a 20 by 18 log kitchen outbuilding for Stephen Hill. There is no stone structure listed for the property, and only one, unrelated, stone dwelling in the township.

I, § 9, cl 4. In effect, the latter clause required any direct tax to be based on a census. For example, if the government desired to raise $10 million and New York had 20% of the total U.S. population at that time, then New York would be required to raise $2 million. If New York had 1 million residents, each resident would owe $2 in taxes.

Kontler 1999, p. 117. According to a contemporary proposal for the reform of royal revenues, more than 50 percent thereof (around 120,000 florins) derived from the royal monopoly on salt and a direct tax payable by the peasantry.Bak 1994, p. 68. The Fall of Constantinople in 1453 demonstrated the beginning of a new phase of Ottoman expansion under Sultan Mehmed II.Engel 2001, p. 295.

Adams rose to prominence leading widespread opposition to the Stamp Act of 1765. The Act was imposed by the British Parliament without consulting the American legislatures. It required payment of a direct tax by the colonies for stamped documents, and was designed to pay for the costs of Britain's war with France. Power of enforcement was given to British vice admiralty courts, rather than common law courts.

This oversight committee was to be composed of cancer- research medical professionals, University of California Chancellors, and representatives of national disease advocacy groups. The measure restricted administration costs to no more than 2% of its direct tax revenues. The California Cancer Research Act was widely supported by cancer advocates, including cancer survivor Lance Armstrong and the American Cancer Society. The measure failed by a small margin of .

Effective and credible deterrence is necessary in combination with reforms, transparency, simple processes, elimination of bureaucracy and discretionary regulations. Credible deterrence needs to be cost effective, claims the report. Such deterrence to black money can be achieved by information technology (integration of databases), integration of systems and compliance departments of the Indian government, direct tax administration, adding data mining capabilities, and improving prosecution processes.

12, 1970), codified at . Since the early 1980s, many direct tax subsidies to the USPS (with the exception of subsidies for costs associated with disabled and overseas voters) have been reduced or eliminated. The USPS, as of 2019, has 469,934 career employees and 136,174 non-career employees. The Postal Service is legally obligated to serve all Americans, regardless of geography, at uniform price and quality.

26-46 in JSTORTariff Act, Ch. 349, 28 Stat. 509 (August 15, 1894). At that time, the United States Constitution specified that Congress could impose a "direct" tax only if the law apportioned that tax among the states according to each state's census population.Article I, Section 2, Clause 3 (as modified by Section 2 of the Fourteenth Amendment) and Article I, Section 9, Clause 4.

In dicta in 1934, the Supreme Court touched on the issue of the constitutionality of taxing imputed income:Helvering v. Independent Life Ins. Co., 292 U.S. 371, 378-79 (1934)(citations omitted). > If the statute lays taxes on the part of the building occupied by the owner > or upon the rental value of that space, it cannot be sustained, for that > would be to lay a direct tax requiring apportionment.

In 1998, 44.5% of total government revenue was produced by the direct tax on gambling. Then there was a 9.1% decrease in 1999, probably due to internet gaming. After the handover of the Macau from Portugal to China, the SAR released gambling licenses to other companies in order to eliminate the monopoly played by the STDM. In 2002, the government signed concession contracts with two Macau gaming companies, Wynn Resort Ltd.

There he served with rank as private, adjutant, and mustered out as a corporal. After the war at age 19 he was appointed Collector of the Direct Tax of Pendleton District, South Carolina. He then returned to his birthplace of Rutherdford Court House, North Carolina for a short time where he served as Assistant Court Clerk to his uncle, Col. Richard Lewis where he remained until his marriage.

Frederick Muhlenberg sold the property in 1791 to his sister and brother-in-law, Mary and Francis Swaine. It is possible that the Swaines resided in the house prior to buying it. The Swaines had four children, all of whom died during the 1790s; three are buried at Augustus Lutheran Church. According to the 1798 Federal Direct Tax, the house was assessed at 800 dollars and the property at 1,380 dollars.

When the American Civil War began in 1861, Bushrod and Alexander Hunter (2nd) left the Abingdon plantation to join Confederate forces.Dodge, p. 47. During the war, a New Jersey regiment of the Union Army occupied the Abingdon plantation, calling it "Camp Princeton". In 1862, the 37th United States Congress enacted "An act for the collection of the direct tax in insurrectionary districts within the United States and for other purposes".

Bar Ass'n) ("...the Sixteenth Amendment to the Constitution was duly ratified as of February 3, 1913. With that, the Pollock decision was overturned, restoring the status quo ante....) (footnote omitted).In 2012, the U.S. Supreme Court stated: "In 1895, we expanded our interpretation [of the term direct tax] to include taxes on personal property and income from personal property, in the course of striking down aspects of the federal income tax.

In law, the terms may have different meanings. In U.S. constitutional law, for instance, direct taxes refer to poll taxes and property taxes, which are based on simple existence or ownership. Indirect taxes are imposed on events, rights, privileges, and activities. Thus, a tax on the sale of property would be considered an indirect tax, whereas the tax on simply owning the property itself would be a direct tax.

Charles Bulfinch: Architect and Citizen, p. 64. Cambridge, Massachusetts: Da Capo Press, 1968. The entire property, including the houses in the Crescent and the four double ones in Franklin Place, was assessed in the Direct Tax of 1798 at something over $125,000. By that time, five years after the beginning of construction on Franklin Place, all twenty- four properties had been sold and were occupied by the families of prominent businessmen and men of letters.

Petroleum Revenue Tax (PRT) is a direct tax collected in the United Kingdom. It was introduced under the Oil Taxation Act 1975, soon after Harold Wilson's Labour government returned to power and in the immediate aftermath of the 1973 energy crisis, and was intended to ensure "fairer share of profits for the nation" from the exploitation of the UK's continental shelf, while ensuring a "suitable return" on the capital investment by oil companies.

Temple of Serapis and Isis in Rome (1st century AD) The primary source of direct tax revenue was individuals, who paid a poll tax and a tax on their land, construed as a tax on its produce or productive capacity. Supplemental forms could be filed by those eligible for certain exemptions; for example, Egyptian farmers could register fields as fallow and tax-exempt depending on flood patterns of the Nile.Potter (2009), p. 186.

Neville and his servants fought them off, but were unable to protect Bower Hill from being burned down despite reinforcements by soldiers from Fort Fayette. Fort Lafayette (Pennsylvania) George Washington eventually sent in the Army to put the rebellion down, an occurrence seen as the first test of federal authority under the newly adopted Constitution. Living room Four years later, an assessment for the Direct Tax of 1798 shows the house at its present dimensions.

Union Government sets up Arbind Modi-led panel to overhaul, simplify income tax laws. On 22 November 2017, the government formed a task force to draft a new direct tax law to replace the existing Income Tax Act, which has been in force since 1961. Arbind Modi, Member, Central Board of Direct Taxes (CBDT), will lead a six-member panel. Chief Economic Advisor Arvind Subramanian will be apermanent special invitee on the panel.

The former is classed as a misdemeanour (Übertretung / contravention) and is punishable by a fine of 33% to 300% of the amount of tax evaded.Locher, 373; see Art. 175 of the Federal Direct Tax Statute. Tax fraud occurs if a tax evasion is committed by using falsified documents for deceptive purposes, a crime (Vergehen / crime) punishable by additional imprisonment of up to three years or an additional fine of up to 30,000 CHF.

Hamilton was prepared to march his army through the Southern United States if necessary, possibly also using his army in Virginia to quash opposition to Adams and himself. To fund this army, Hamilton wrote regularly to Oliver Wolcott Jr., his successor at the treasury; William Loughton Smith, of the House Ways and Means Committee; and Senator Theodore Sedgwick of Massachusetts. He directed them to pass a direct tax to fund the war.

Officers from the Imperial Civil Services (ICS) manned top posts and the lower echelons were filled through promotions from the ranks. The Income Tax Service was established in 1944, which was subsequently re-constituted as the Indian Revenue Service (Income Tax) in 1953. In 1963, given the increasingly complex roles and responsibilities of administering direct tax in India, the Central Board of Direct Taxes was constituted as a statutory body under the Central Board of Revenue Act, 1963.

The First Module emphasizes on giving intense theoretical inputs in the subjects such as Theoretical Concepts and Practical Application of Direct Tax Laws, Advanced Accounting and Finance, and Business Laws-I. It also includes a week-long Parliamentary Attachment, and a two-week Field Attachment. OTs also undergo short-duration training at NACIN, Faridabad, LBSNAA, Mussoorie, and the Sardar Vallabhbhai Patel National Police Academy (SVPNPA), Hyderabad. The first Departmental Examinations are conducted at the end of the first module.

Officers from the Imperial Civil Services (ICS) manned top posts and the lower echelons were filled through promotions from the ranks. The Income Tax Service was established in 1944, which was subsequently re-constituted as the Indian Revenue Service (Income Tax) in 1953. In 1963, given the increasingly complex roles and responsibilities of administering direct tax in India, the Central Board of Direct Taxes was constituted as a statutory body under the Central Board of Revenue Act, 1963.

The First Module emphasizes on giving intense theoretical inputs in the subjects such as Theoretical Concepts and Practical Application of Direct Tax Laws, Advanced Accounting and Finance, and Business Laws-I. It also includes a week-long Parliamentary Attachment, and a two-week Field Attachment. OTs also undergo short-duration training at NACIN, Faridabad, LBSNAA, Mussoorie, and the Sardar Vallabhbhai Patel National Police Academy (SVPNPA), Hyderabad. The first Departmental Examinations are conducted at the end of the first module.

During his trial, Street used the tax protester argument that the federal income tax on wages is illegal, saying: "I could not find in the IRS code the statute that authorizes the Internal Revenue [Service] to levy and collect a direct tax on the American people's wages. And I will say to you, [. . . ] if you find that law for me and bring it in here for me, I will plead guilty to all these charges."Tony Hanson, Feb.

Part of the required amount was obtained simply as a direct tax. The proportion obtained from taxes declined over time, however, and the tax in 1984 was less than 3 percent of the value of total production. The remainder was obtained through purchases by state procurement agencies. In the period from 1957 to 1978, the state raised prices for agricultural produce while lowering the prices of basic items such as fertilizer and fuel used in agricultural production.

The Court handed down its decision on April 8, 1895, with Chief Justice Melville Fuller delivering the opinion of the Court. He ruled in Pollock's favor, stating that the taxes levied by the Wilson-Gorman Act on income from property were unconstitutional. The Court treated the tax on income from property as a direct tax. The Constitution of the United States then said that such direct taxes were required to be imposed in proportion to the states' population.

The profits tax is imposed on the profits of a firm. In general, this doesn’t change the behaviour of the firm, because they still want to maximize their profits. Since the tax due increases with increasing profits, this is a progressive tax. However, in the field of mining, it is difficult to implement this tax, since it is problematic to compute economic depreciation, e.g.: “the treatment of depletion allowances and exploration” The profits tax is a direct tax.

However, the Direct Tax Code did not see the light of the day and was not implemented in India. GAAR was finally introduced in India by then Finance Minister, Pranab Mukherjee, on 16 March 2012 during the Budget session introduced vide Finance Act, 2012. However, it was considered controversial because it had provisions to seek taxes from past overseas deals involving local assets retrospectively . During the 2015 Budget presentation, Finance Minister Arun Jaitley announced that its implementation will be delayed by 2 years.

In 1903, he premiered La Dîme at Mézières. This drama, based on a historical fact, well known in the region, tells the story of Pastor Martin who in 1790 was thrown into prison because he disputed the fact that the peasants must pay a direct tax on potatoes. La Dîme was a tremendous success and received international attention. The improvised stage for the performances was made permanent, and thus he created in 1908 the Théâtre du Jorat, together with his brother Jean.

Sixteenth Amendment ratification arguments have been rejected in every court case where they have been raised and have been identified as legally frivolous. Some protesters have argued that because the Sixteenth Amendment does not contain the words "repeal" or "repealed", the Amendment is ineffective to change the law. Others argue that due to language in Stanton v. Baltic Mining Co., the income tax is an unconstitutional direct tax that should be apportioned (divided equally amongst the population of the various states).

The National Judicial Reference System (NJRS) is a project of Indian Income Tax Department to streamline its tax litigation system. NJRS aims to be a comprehensive repository of all Appeals and Judgments related to Direct Taxes in India. The Income Tax Department is the largest litigant in India and NJRS will help the department in decongesting and streamlining the huge backlog of litigation in various courts and Tribunals related to direct tax cases. The portal was launched in March 2015.

Sixteenth Amendment ratification arguments have been rejected in every court case where they have been raised and have been identified as legally frivolous. Some protesters have argued that because the Sixteenth Amendment does not contain the words "repeal" or "repealed", the Amendment is ineffective to change the law. Others argue that due to language in Stanton v. Baltic Mining Co., the income tax is an unconstitutional direct tax that should be apportioned (divided equally amongst the population of the various states).

It provides input for policy and planning of direct taxes, and is responsible for the administration of direct-tax laws through the Income Tax Department. The CBDT operates in accordance with the Central Board of Revenue Act, 1963. The board members, in their ex officio capacity, are also a division of the ministry dealing with matters relating to the levy and collection of taxes, tax evasion and revenue intelligence. It is India's official Financial Action Task Force on Money Laundering (FATF) unit.

Some tax exemptions have been introduced for some sovereign funds while a new tax deducted at source for e-commerce operators. Rules related to charity contributions and auditing of non-corporate businesses will see some new changes, according to Mondaq. The Finance Bill 2020 included "tax incentives" such as additional exemptions, modification of definitions such as "business trust", widening of the tax base, "revenue mobilisation measures", "penalties for fake invoices", minimizing taxpayer complications etc.The Finance Bill 2020 (Provisions related to Direct Tax).

This day has been named one of the bloodiest in Florentine history. On September 1, citizens assembled in the piazza and approved the dissolution of the Ciompi guild. Nevertheless, the government continued to enact Ciompi-led reforms, such as the establishment of the estimo—a direct tax on household wealth on October 29, 1378. Overall, the Ciompi revolt consisted of complex social, economic and political factors, as well as the involvement of more than one group of workers such as the Ciompi.

In 1858 and 1859, French served as a member of the Ohio House of Representatives. In 1861, he was appointed by Secretary Salmon P. Chase to a clerkship in the Treasury Department in Washington, D.C.. French was appointed by President Abraham Lincoln as a member of the board of direct-tax commissioners for the State of North Carolina. He settled in Edenton, North Carolina at the close of the Civil War. In 1867, he served as a Delegate to the State constitutional convention.

The tax-to-GDP ratio has increased due to expanding tax base. An analysis of the economic data shows that there has been no substantial increase in the number of new tax payers or direct tax collection due to demonetisation. Indirect tax/GDP ratio also remained on the trend path and had no visible impact. The use of demonetised banknotes was allowed for the payment of municipal and local civic body taxes, leading to a jump in their revenue collections.

The first Confederate tax law levied a direct tax of twenty million dollars, apportioned among the states. These, with the exception of Texas, contributed their apportioned share to the central government by issuing bonds or notes, so that the tax was in reality but a disguised form of loan. Real taxation was postponed until the spring of 1863, when a stringent measure was adopted taxing property and earnings. It was slowly and with difficulty put into effect, and was re-enacted in February 1864.

In imitation of the British model, the Charter of 1814 established a bicameral legislature, consisting of a Chamber of Deputies and a Chamber of Peers. The Chamber of Deputies was elected, but with a high tax qualification. The election took place in two stages, with voters choosing members of Electoral Colleges, who in turn elected Deputies. Members of Electoral Colleges had to pay 300 francs a year in direct taxes (Article 40), while Deputies themselves had to pay a direct tax of 1000 Francs a year.

The island has its own tax assessor (in 2016, this remained Simon de Carteret), who collects the Property Tax, PTT, and the Personal Capital Tax (direct tax). Currently, the Personal Capital Tax ranges from a minimum of £450, to a maximum of £9,000 or 0.39% per annum (whichever is the lower). In 2014, there were 5 taxpayers who paid the maximum amount of £6,400 (PCT and Property Tax combined), and 6 who paid zero tax. Residents over the age of 69 do not pay the PCT.

Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), affirmed on rehearing, 158 U.S. 601 (1895), was a landmark case of the Supreme Court of the United States. In a 5-to-4 decision, the Supreme Court struck down the income tax imposed by the Wilson–Gorman Tariff Act for being an unapportioned direct tax. The decision was superseded in 1913 by the Sixteenth Amendment to the United States Constitution, which allows Congress to levy income taxes without apportioning them among the states.

A direct tax is one paid directly to the government by the persons (juristic or natural) on whom it is imposed (often accompanied by a tax return filed by the taxpayer). Examples include income tax, corporate tax, and transfer tax such as estate tax and gift tax. Basic software for income tax in the form of a tax calculator, and are now widely used. For example, the Government of India provides an income tax calculatorIncome Tax Calculator Retrieved 20 June 2008 on their website.

Controversy between Great Britain and the colonies arose in the 1760s when Parliament sought, for the first time, to impose a direct tax on the colonies for the purpose of raising revenue. Some colonists, known in the colonies as Whigs, objected to the new tax program, arguing that it was a violation of the British Constitution. Britons and British Americans agreed that, according to the constitution, British subjects could not be taxed without the consent of their elected representatives. In Great Britain, this meant that taxes could only be levied by Parliament.

Prior to 1895, all income taxes had been considered indirect taxes (not required to be apportioned among the states according to the population of each state). In the controversial 1895 case of Pollock v. Farmers' Loan & Trust Co., however, the Court had overturned longstanding precedent and ruled that while a tax on income from labor was an excise, or indirect tax (which was not required to be apportioned), a tax on income derived from property such as interest, dividends, or rents was or should be treated as a direct tax.

Meerut has shown healthy numbers in terms of revenue generation. In 2005–06, Meerut occupied the fifth slot and contributed Rs 10,306 crore to the direct tax collection. It slipped to number six in 2006–07 when the revenue collection at Rs 11,203 crore was 18% lower than the target of Rs 13,627 crore. According to statistics compiled by the Income Tax department, Meerut contributed a Rs.10,089 crore to the national treasury in 2007/08, overall it was ranked 9th outperforming Lucknow, Jaipur, Bhopal, Kochi and Bhubaneshwar.

The Council had five elected members, with each island acting as a constituency; St Kitts returned three members, whilst Anguilla and Nevis returned one each.Brief History of the Electoral Process in Anguilla Central Electoral Office The right to vote was restricted to those over the age of 21 who had an income of at least £30 per annum, owned property with a value of at least £100, paid at least £12 of rent per year, or had paid at least 15 shillings of direct tax in the previous year.

The Legislative Council had five elected members, with each island acting as a constituency; St Kitts returned three members, whilst Anguilla and Nevis returned one each.Brief History of the Electoral Process in Anguilla Central Electoral Office The right to vote was restricted to those over the age of 21 who had an income of at least £30 per annum, owned property with a value of at least £100, paid at least £12 of rent per year, or had paid at least 15 shillings of direct tax in the previous year.

The Central Board of Direct Taxes (CBDT) is a part of Department of Revenue in the Ministry of Finance. The CBDT provides inputs for policy and planning of direct taxes in India, and is also responsible for administration of direct tax laws through the IT Department. The CBDT is a statutory authority functioning under the Central Board of Revenue Act, 1963. The officials of the Board in their ex officio capacity also function as a division of the Ministry dealing with matters relating to levy and collection of direct taxes.

Several tax protesters assert that the Congress has no constitutional power to tax labor or income from labor, citing a variety of court cases. These arguments include claims that the word "income" as used in the Sixteenth Amendment cannot be interpreted as applying to wages; that wages are not income because labor is exchanged for them; that taxing wages violates individuals' right to property; that an income tax on wages is illegal as a direct tax on the source of income,Hayward v. Day, 619 F.2d 716 (8th Cir. 1980) (per curiam), cert.

In France, nobles were exempt from paying the taille, the major direct tax. Peasants were not only bound to the nobility by dues and services, but the exercise of their rights was often also subject to the jurisdiction of courts and police from whose authority the actions of nobles were entirely or partially exempt. In some parts of Europe the right of private war long remained the privilege of every noble. During the early Renaissance, duelling established the status of a respectable gentleman, and was an accepted manner of resolving disputes.

After Great Britain was victorious over France in the Seven Years' War – which manifested in America as the French and Indian War – a small Stamp Act was enacted that covered of all sorts of documents. The Stamp Act 1765 (short title Duties in American Colonies Act 1765; 5 George III, c. 12) was a direct tax imposed by the British Parliament on the colonies of British America. The act required that many printed materials in the colonies be produced on stamped paper produced in London and carrying an embossed revenue stamp.

Business proceeds invested in development projects were exempt from capital gains tax if the assets were retained for at least two years. Preliminary estimates indicated that part of the observed increase in direct tax revenue in 1989–90 was of a permanent nature, the consequence of a redefinition of taxable income, a reduction in allowed deductions, and the termination of most fiscal benefits for corporations. The resulting broadening of the income tax base permitted a lowering of marginal tax rates, greatly reducing the disincentive effects to labor and saving.

The Supreme Court had struck down a gross corporate receipts tax in Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895), because, as a direct tax, the gross receipts tax violated the Constitution's provision that direct taxes be apportioned. Opponents of the tax criticized it for not taxing partnerships, and Congress narrowed the scope of the tax to just sugar and oil companies.Bank, p. 42–44. The act also authorized the U.S. Treasury to issue $200 million in war bonds at 3 percent interest,McCulley, p. 57.

In 2002, the Economic Review Committee reviewed Singapore's tax policy, and recommended that further tax reform was necessary to bring in new investments. The committee noted that other countries were aggressively cutting their direct tax rates to attract internationally mobile capital and labour, and recommended that the government rely more on GST for its tax revenues, while again cushioning the impact on Singaporean households through an offset package. The government accepted the committee's recommendations. The GST rate was increased from 3% to 4% in 2003, and to 5% in 2004.

The Stamp Act of 1765 (short title: Duties in American Colonies Act 1765; 5 George III, c. 12) was an Act of the Parliament of Great Britain which imposed a direct tax on the British colonies in America and required that many printed materials in the colonies be produced on stamped paper produced in London, carrying an embossed revenue stamp.Morgan and Morgan pp. 96–97"The Stamp Act of 1765 – A Serendipitous Find" by Hermann Ivester in The Revenue Journal, The Revenue Society, Vol.XX, No.3, December 2009, pp. 87–89.

On August 19, the eastern departments of Santa Cruz, Beni, Pando, Tarija, and Chuquisaca called strikes and protests in opposition to central government plans to divert part of the national direct tax on hydrocarbons towards its Renta Dignidad pension plan. Brief clashes occurred in the Santa Cruz de la Sierra, capital of Santa Cruz, between police and armed youths enforcing the strike. In Tarija protesters seized and occupied government buildings. In response to the unrest Morales ordered the Bolivian Army to protect oil and gas infrastructure in the five departments.

Efficient tax collection was one of the major causes for French administrative and royal centralization in the Early Modern period. The taille became a major source of royal income (roughly half in the 1570s), the most important direct tax of pre-Revolutionary France, and provided for the growing cost of warfare in the 15th and 16th centuries. Records show the taille increasing from 2.5 million livres in 1515 to six million after 1551; in 1589 the taille reached a record 21 million livres, before dropping. The taille was only one of a number of taxes.

New Zealand no longer has land taxes per se. Formerly, NZ did have land taxes - its first ever direct tax, enacted in 1878, was a land tax (levied at a rate of one halfpenny per pound of unimproved land value). But the contribution of land taxes to the government steadily reduced and by 1967 represented a mere 0.5% of total government revenues. In 1982 it was observed that only 5% of all land was taxed (the rest was exempted under one of an increasing list of exemptions), and so in 1990, land tax was repealed.

The Townshend Revenue Act were two tax laws passed by Parliament in 1767; they were proposed by Charles Townshend, Chancellor of the Exchequer. They placed a tax on common products imported into the American Colonies, such as lead, paper, paint, glass, and tea. In contrast to the Stamp Act of 1765, the laws were not a direct tax that people paid daily, but a tax on imports that was collected from the ship's captain when he unloaded the cargo. The Townshend Acts also created three new admiralty courts to try Americans who ignored the laws.

The holding in Springer was modified in part by the Court in the 1895 case of Pollock v. Farmers' Loan & Trust Co.,Pollock v. Farmers' Loan & Trust Co.,157 U.S. 429, affirmed on rehearing, 158 U.S. 601 (1895) where the Court ruled that a tax on income from property in the form of interest, dividends or rent should be treated as a tax on the property itself, and therefore as a direct tax required to be apportioned. The Sixteenth Amendment to the United States Constitution later overruled the Pollock decision and made clear that there was no requirement for apportionment of income taxes.

Since apportionment of income taxes is impractical, the Court's decision had the effect of prohibiting a federal tax on income from property. The power to tax real and personal property, or that such was a direct tax, was not denied by the Constitution. Chief Justice Fuller's opinion, 158 U.S. 601, 634 Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the Pollock decision until the time of ratification of the Sixteenth Amendment (below). Thus, the 1894 tax law was ruled unconstitutional and was effectively repealed.

The Court of Appeals re-affirmed that the Congress has the power to impose the income tax, and stated that the Sixteenth Amendment "merely eliminates the requirement that the direct income tax be apportioned among the states". The court ruled that Parker had raised a "frivolous" appeal. Tax protesters argue that in light of this language, the income tax is unconstitutional in that it is a direct tax and that the tax should be apportioned (divided equally amongst the population of the various states).The purpose of inserting the phrase "divided equally amongst the population of the various states" is unclear.

Both Dependencies can be considered quarters, with second floors and garrets containing sleeping chambers for service staff, enslaved and free. In 1776, Chew hired Hesser to construct a “Colonnade” or “piazza;” a covered walkway that connected the second parlor to the kitchen. Together, the Main House, Kitchen, Colonnade and Wash House surround a work yard behind the house, an important outdoor service space. The Direct Tax of 1798, one year after the Chews repurchased Cliveden, itemized the one story stone pantry attached to the Kitchen, a smoke house adjacent to the Wash House, and frame milk house and poultry house.

Alberto Kalach was born in Mexico City, studied architecture at the Universidad Iberoamericana, Mexico City, and completed graduate studies later at Cornell University in Ithaca. In 1981 he founded the firm "Taller de Arquitectura X" with Daniel Álvarez, with whom he worked until 2002, when Álvarez left the firm. While he continues to direct TAX, in 2002 his interests also turned to the urban planning problems of his home town, and founded the community "México: future city" (). He realized several joint projects, some of them with notable colleagues like Teodoro González de León, Gustavo Lipkau and Jose Castillo.

Francis Thomas As governor, Thomas inherited a major state deficit that he would not resolve in his tenure. He proposed a direct tax upon the people, which was widely unpopular, and did not raise adequate funds to allow repudiation of the debt. He was also a staunch opponent of slavery, a unique position in a border-state like Maryland, decrying it as "altogether unworthy of enlightened statesmen, and should be by all patriots repudiated". He served as governor from 1842 until 1845, narrowly beating William Cost Johnson, who he succeeded as Maryland's 6th district congressman, in 1841 for a three-year term.

The rate was 2% on income over $4000 (equivalent to $ in ), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions. The US Supreme Court ruled the income tax unconstitutional, the 10th amendment forbidding any powers not expressed in the US Constitution, and there being no power to impose any other than a direct tax by apportionment. In 1913, the Sixteenth Amendment to the United States Constitution made the income tax a permanent fixture in the U.S. tax system.

Robert Patterson, director of the U.S. Mint (pictured in 1908), endorsed Torres' book. Torres' lobbying included domestic affairs; in February1815, near the end of War of 1812 that had preoccupied the American public, he wrote two letters to President Madison describing a proposal for fiscal and financial reform.Torres to Madison, February11, 1815, Library of Congress, Manuscript Division, James Madison Papers, ; Torres to Madison, February25, 1815, James Madison Papers, . This included an equal and direct tax on all property, which Torres considered more just; ultimately he calculated a $1million budget surplus under his scheme and suggested gradual elimination of the national debt.

Thivrier was elected deputy of Allier on 6 October 1889. In his election manifesto he denounced the oppression and misery of the workers, and proposed social measures such as social support for the old and disabled, responsibility of company owners for workplace accidents, and a direct tax on wealth and income. At the request of the Commentry Socialists he continued to wear his blue worker's blouse (smock) in the Chamber as a symbol of the protest of the proletariat against the privileges of the capitalists, and a symbol of their hope of emancipation. He had campaigned as a Boulangist, but joined the Workers' Party (POF) after being elected.

Though the actual definitions vary between jurisdictions, in general, a direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. The term may be used in economic and political analyses, but does not itself have any legal implications. However, in the United States, the term has special constitutional significance because of a provision in the U.S. Constitution that any direct taxes imposed by the national government be apportioned among the states on the basis of population. In the European Union direct taxation remains the sole responsibility of member states.

The referendum on the federal tax allowance for children was supported by the Social Democratic Party. In 2019, the Parliament approved a law to increase the income allowance for children from 6,500 to 10,000 CHF. The benefits would flow to those that pay the federal direct tax, which would include approximately 60% of families, primarily with taxable income above 100,000 CHF; the Social Democratic Party opposed the changes, charging that they would benefit wealthier families and sought the refendum to block the implementation. The think tank Avenir Suisse estimated that the increase in the child allowance, if passed, would cost 370 million CHF in lost revenue.

The increased expenditures associated with these actions required greater federal revenue, and Congress passed the Direct Tax of 1798. The war and its associated taxation provoked domestic unrest, resulting in incidents such as Fries's Rebellion. In response to the unrest, both foreign and domestic, the 5th Congress passed four bills, collectively known as the Alien and Sedition Acts. Signed into law by president, these acts made it more difficult for immigrants to become U.S. citizens, allowed the president to imprison and deport non-citizens who were deemed dangerous or who were from a hostile nation, and criminalized making false statements that were critical of the federal government.

Joseph Bankman, professor of tax law, Stanford Law School, and advocate of simplified filing, believes that the campaign warned politicians that if they supported free filing, Intuit would help their opponents.Would You Let the I.R.S. Prepare Your Taxes?, Farhad Manjoo, New York Times, April 15, 2015 On March 26, 2013, ProPublica reported that the company lobbied against return-free filing as recently as 2011. One year later, ProPublica reported that the company appeared to be linked to a number of op-eds and letters to Congress in a campaign advocating against direct tax filing backed by the Computer & Communications Industry Association, an advocacy organization of which Intuit is a member.

The fourth clause of section 9 therefore specifies that, "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken." Taxation was also the subject of Federalist No. 33 penned secretly by the Federalist Alexander Hamilton under the pseudonym Publius. In it, he explains that the wording of the "Necessary and Proper" clause should serve as guidelines for the legislation of laws regarding taxation. The legislative branch is to be the judge, but any abuse of those powers of judging can be overturned by the people, whether as states or as a larger group.

Tax law professor Boris Bittker and his co-authors have stated: > As construed by the Supreme Court in the Brushaber case, the power of > Congress to tax income derives from Article I, Section 8, Clause 1, of the > original Constitution rather than from the Sixteenth Amendment; the latter > simply eliminated the requirement (Article I, section 9, clause 4 of the US > Constitution) that an income tax, to the extent that it is a direct tax, > must be apportioned among the states.Boris I. Bittker, Martin J. McMahon, > Jr. & Lawrence A. Zelenak, Federal Income Taxation of Individuals, ch. 1, > paragr. 1.01[1][a], Research Institute of America (2d ed.

Call was elected by a combination of Democrats and Progressives with 98 votes against 96 for Republican William Archer.CHOOSE HOMER CALL AS STATE TREASURER in NYT on February 26, 1914 The Legislature met for a special session at the State Capitol in Albany on May 4, 1914;LEGISLATURE MEETS WITH STRIFE ABLAZE in NYT on May 5, 1914 and adjourned on May 20.LEGISLATURE ENDS, AVERTS DIRECT TAX in NYT on May 21, 1914 This session was called because the Democratic Senate majority and the Republican Assembly majority were at odds over the State's budget, and did not approve the necessary financial appropriations during the regular session.

The project for setting up a National Judicial Reference System (NJRS) and the project for setting up an Institutional Mechanism for formulating a 'Departmental View' on contentious legal issues are the two key measures being taken up by the Central Board of Direct Taxes to streamline the litigation management system in the department. NJRS is proposed to be a comprehensive electronic database of all appeals and judgments in Direct Tax cases pending before various judicial authorities i.e. Income Tax Appellate Tribunal, High Courts and the Supreme Court of India. It will also bring automation in the work-flows of the Judicial wings of the department.

The house was unusually large and well appointed for its time, with a large hall or passage, formal parlor, separate dining room and a library in the main block of the first floor." Pleasant Prospect was built c. 1798 for Dr. Isaac Duckett, described as one of the most opulent slave owners in the state. It is one of four houses built in Prince George's County during this period that were valued at $1,500 or more in the 1798 Federal Direct Tax assessment and is described in that document as "a new Two story Brick dwelling, very elegantly furnished with passage 20 by 16, kitchen 19 by 14, all of Brick.

Direct tax in the form an income tax were introduced by Sir James Wilson (Britisher) in India in 1860 to overcome the difficulties created by the Indian Rebellion of 1857. The organisational history of the Income-tax Department, however, starts in the year 1922, when the Income-tax Act, 1922 gave, for the first time, a specific nomenclature to various Income-tax authorities. In 1924, the Central Board of Revenue Act constituted a Central Board of Revenue – the statutory body with functional responsibilities for the administration of the Income-Tax Act. Commissioners of income tax were appointed for each province and assistant commissioners and tax officers were placed under their control.

Newropeans call for increased democratisation of the EU. They want an elected Union government, the ratification of changes to EU treaties by referendum and a unified immigration policy. Its programme is also in favour of decentralisation and restructuring of the institutions which are mainly concentrated in Brussels, but also spread among Strasbourg and Luxembourg. The party wants to ground the European Union Budget on a direct tax instead of contributions by the treasuries of member states, and opposes the lifelong judicial immunity granted to EU officials. According to the official website, the party focuses mainly on reform of the EU system, and has currently little agenda beyond that.

Direct tax in the form an income tax were introduced by the British in India in 1860 to overcome the difficulties created by the Indian Rebellion of 1857. The organisational history of the Income-tax Department, however, starts in the year 1922, when the Income-tax Act, 1922 gave, for the first time, a specific nomenclature to various Income-tax authorities. In 1924, the Central Board of Revenue Act constituted a Central Board of Revenue - the statutory body with functional responsibilities for the administration of the Income-Tax Act. Commissioners of income tax were appointed for each province and assistant commissioners and tax officers were placed under their control.

158 U.S. 601, 638 The Supreme Court did not rule that all income taxes were direct taxes. Instead, the Court held that although generally income taxes are indirect taxes (excises) authorized by the United States Constitution in Article 1, Section 8, Clause 1, taxes on interest, dividends and rents in the 1894 Act had a profound effect on the underlying assets. The Court ruled that the tax on dividends, interest and rent should be viewed as a direct tax, as they fell on the property itself, rather than as an indirect tax. Direct taxes were required to follow the rule of apportionment found in Article 1, Section 2, Clause 3.

The rule of apportionment requires the amount of a direct tax collected to be divided by the number of members in the United States House of Representatives, with the quotient then multiplied by the number of representatives each state has to determine each state's share of the tax that it then needs to lay and collect, through its own taxing authority. A separate holding by the Court in Pollock, that federal taxation of interest earned on certain state bonds violated the doctrine of intergovernmental tax immunity, was declared by the U.S. Supreme Court in 1988 to have been "effectively overruled by subsequent case law" (see South Carolina v. Baker).

Beginning in 2014, a large-scale corruption and mismanagement scandal emerged over dealings with the Development Fund for Indigenous and Native Peoples and Campesino Communities (Fondo de Desarrollo para los Pueblos Indígenas Originarios y Comunidades Campesinas; FDOOIOYCC), commonly known as the Indigenous Fund. The Indigenous Fund allocated a portion of the Direct Tax on Hydrocarbons to indigenous community use, and was supervised by leaders of the five major indigenous organizations of Bolivia, including the CSUTCB. These organizations and their affiliates were also the main recipients of the fund. In 2014, Condori served on the directing board of the Fund, and also as an official representative of some approved projects.

Prior to the Bourbon reforms, the practice of tax-farming allowed people, specifically members of the Creole elite, to purchase the right of tax collection from the crown. These people would then pay the crown ahead of time what the expected tax revenue would be, and then they collect taxes themselves afterwards. However, with the elimination of this practice and the transition to direct tax collection, tax rates were thus higher and were also now set at an unnegotiable and inflexible rate. Changes like this were part and parcel of the move on behalf of the Crown to try to regain control of administrative power in the American colonies.

In Copenhagen, half the electors were elected by the voters paying the largest amount of tax, and the other half by all the voters. In the rest of the country, one elector was elected by the voters in each parish in the countryside and half as many electors were elected in the market towns by the same system as in Copenhagen. Then for each elector elected in the parishes and the market towns, one elector was found among those that paid the greatest amount of tax in the parishes. As the main direct tax of the time was based on real estate and its value as farmland, this system greatly favored manor owners.

The distribution of different types of royal revenues in the Kingdom of Hungary during the reign of the Árpádian kings is unknown, but taxes-in-kind and obligatory labour service generated significant income for the monarchs. Although the origin of direct taxation is uncertain, historians assume that a direct tax payable by all freemen was introduced by the first king of Hungary, Stephen I, who died in 1038. The Byzantine kapnikon may have influenced the new tax, which was known as freemen's pennies, because both taxes yielded the same revenue in silver. Each freemen were to pay 8 denars to the king when the tax was first mentioned in the laws of Coloman the Learned around 1100.

Three referendums were initially scheduled for 17 May 2020 but were rescheduled (by a decision of the Federal Council of 18 March 2020) for 27 September 2020 due to the COVID-19 pandemic. This was the first cancellation of a federal referendum since 1951 when polling was postponed due to an outbreak of foot-and-mouth disease."Coronavirus : La votation populaire fédérale du 17 mai 2020 n’aura pas lieu " Federal Council, 18 March 2020 The referenda were: one on the "For moderate immigration (limitation initiative)" popular initiative; one on a 2019 amendment of the federal Law on Hunting; and one on the 2019 amendment of the Federal Law on Federal Direct Tax regarding tax deductions for childcare expenses.

The colonist felt as though this tax was unwarranted and that parliament should not burden the Americans with the cost of something they didn't need: a British army. In 1765, Parliament further alienated its colonies when Prime Minister Grenville introduced the Stamp Act. What made the Sugar Act and the Stamp Act so unprecedented and subject to popular disdain was that it was the first direct tax on the colonies.Edmund S. Morgan, The Stamp Act Crisis: Prologue to Revolution (1995) To gain more control in the region, especially after New York disregarded the Mutiny Act, Parliament created the American Board of Customs, designed to efficiently collect taxes, specifically those proposed by Prime Minister Townshend.

This provided an opportunity for forum shopping for provinces who opposed federal laws. Until appeals from Canada to the Privy Council were abolished in 1949, in legal disputes the provincial governments tended to win powers at the expense of the federal government. In addition, while the Canadian federal government has unlimited taxing power while province governments are restricted to imposing direct taxes, the Canadian government introduced an income tax during World War I, and since it is a direct tax it also became a major revenue generator for provinces. In most provinces, the federal government now collects income tax for both levels of government and transfers to the provincial governments whatever surcharge they ask for.

The first Income tax in the United States was implemented with the Revenue Act of 1861 by Abraham Lincoln during the Civil War. In 1895 the Supreme Court ruled that the U.S. federal income tax on interest income, dividend income and rental income was unconstitutional in Pollock v. Farmers' Loan & Trust Co., because it was a direct tax. The Pollock decision was overruled by the ratification of the Sixteenth Amendment to the United States Constitution in 1913,See generally Boris I. Bittker, "Constitutional Limits on the Taxing Power of the Federal Government," Tax Lawyer, Vol. 41, No. 1, p. 3, American Bar Ass'n (Fall 1987); William D. Andrews, Basic Federal Income Taxation, p.

Temple of Serapis and Isis in Rome (1st century AD) The primary source of direct tax revenue was individuals, who paid a poll tax and a tax on their land, construed as a tax on its produce or productive capacity. Supplemental forms could be filed by those eligible for certain exemptions; for example, Egyptian farmers could register fields as fallow and tax-exempt depending on flood patterns of the Nile.Potter (2009), p. 186. Tax obligations were determined by the census, which required each head of household to appear before the presiding official and provide a head count of his household, as well as an accounting of property he owned that was suitable for agriculture or habitation.

The tax was collected through a system that reflected the divided, corporate nature of the Holy Roman Empire. Though the local territorial powers recognized the need for a common purse to protect and preserve the Empire, they were simultaneously unwilling to surrender power to the Emperor.Mehmet Birdal, The Holy Roman Empire and the Ottomans: From Global Imperial Power to Absolutist States, (London: I.B.Tauris, 2011), 94. Thus, instead of a direct tax collected by the Emperor, obligations were set through the Worms Reichsmatrikel on the individual Electors, Bishops, Princes, Prelates, Counts, Lords, Imperial Towns, and other political structures to provide a set number of horse and footmen, or a set amount of money based on the wages of the requested troops.

In the 1950s, the provincial government began providing the city with an annual grant to make up the shortfall, although a municipal accounting study in 1956 found that this grant was only providing 52 per cent of the revenue the city would have received from a direct tax assessment on the mining facilities. In 1973, the city and its suburban communities were reorganized into the Regional Municipality of Sudbury. The expansion of the city's boundaries gave the city the power to levy property taxes on Inco's surface operations in Copper Cliff and Frood, but not on their underground facilities. This change improved the city's tax base, but the ongoing discrepancy has still been cited as a factor in municipal politics during the 2006 municipal election.

Obviously, a tax based on income could not achieve such proportionality, since incomes differed across individuals. This time, the Court stated that "although there have been, from time to time, intimations that there might be some tax which was not a direct tax, nor included under the words 'duties, imposts, and excises,' such a tax, for more than 100 years of national existence, has as yet remained undiscovered, notwithstanding the stress of particular circumstances has invited thorough investigation into sources of revenue." In other words, the federal taxing power consists of four categories: direct taxes, duties, imposts and excises (with the latter three categories sometimes called simply "indirect taxes"). In a 5-4 decision on April 8, 1895, the Court ruled that the unapportioned income tax on income from land was unconstitutional.

According to an email cited by defense lawyer Kevin McCullough, Kinsella may have interceded with Premier Gordon Campbell's chief of staff to keep the sale of B.C. rail to C.N. from "going off the tracks." Keith Fraser, "Liberal insider accused of double-dealing 'sham'", Page A12, The Province, March 27, 2009 Kinsella is alleged to have been involved in entering the $505 million BC Rail tax indemnity (refund) on the books at 255 million. The sale of BC Rail included a $505 million BC Rail tax indemnity on top of $750 million cash and $250 million in direct tax credits. Under the terms of the indemnity, if CN would not have been refunded the amount of the indemnity from the Federal Government, then the Province would be required to return this amount.

Sponsored medals and prizes are awarded to students achieving the highest marks in each ADIT exam session. These awards include the International Fiscal Association Prize, the Heather Self Medal, the Raymond Kelly Medal, the Wolters Kluwer Prize, and the Worshipful Company of Tax Advisers Medal. In addition to the ADIT certificate issued upon achievement of the full ADIT qualification, standalone certificates are also available for students who complete either the 'Module 1 Principles of International Taxation', 'Module 3.01 EU Direct Tax option, 'Module 3.02 EU VAT option', 'Module 3.03 Transfer Pricing option', 'Module 3.04 Upstream Oil and Gas option' or 'Module 3.05 Banking option' exam. A modular certificate is available to any ADIT student who has passed the exams for both Module 1 Principles of International Taxation and one option module.

Lincoln did not see a tariff as a tax on low-income Americans because it would only burden the consumer according to the amount the consumer consumed. By the tariff system, the whole revenue is paid by the consumers of foreign goods ... the burthen of revenue falls almost entirely on the wealthy and luxurious few, while the substantial and laboring many who live at home, and upon home products, go entirely free. Lincoln argued that a tariff system was less intrusive than domestic taxation: The tariff is the cheaper system, because the duties, being collected in large parcels at a few commercial points, will require comparatively few officers in their collection; while by the direct tax system, the land must be literally covered with assessors and collectors, going forth like swarms of Egyptian locusts, devouring every blade of grass and other green thing.

In July 1798, during the troubles between the United States and France now known as the Quasi-War, the US Congress levied a direct tax (on dwelling-houses, lands and slaves; sometimes called the Direct House Tax of 1798) of $2 million, of which Pennsylvania was called upon to contribute $237,000. There were very few slaves in Pennsylvania, and the tax was accordingly assessed upon dwelling-houses and land, the value of the houses being determined by the number and size of the windows. The inquisitorial nature of the proceedings, with assessors riding around and counting windows, aroused strong opposition, and many refused to pay, making the constitutional argument that this tax was not being levied in proportion to population. Pennsylvania auctioneer John Fries organized meetings, starting in February 1799, to discuss a collective response to the tax.

Some critics consider GST to be a regressive tax, meaning the poor pay more, as a percentage of their income, than the rich. However, defenders contend that GST can be considered a proportional tax if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Others point out that the more important question to ask is not whether GST is regressive, but whether GST is more regressive than the alternative indirect taxes, namely, sales, excise and turnover tax (not income tax because that is a direct tax). In addition, they argue that what affects poverty and fairness is not the impact of any particular tax, but the impact of the tax structure as a whole, and how tax revenues are redistributed.

Article I, Section 8, Clause 1 of the United States Constitution assigns Congress the power to impose "Taxes, Duties, Imposts and Excises", but Article I, Section 8 requires that "Duties, Imposts, and Excises shall be uniform throughout the United States". In addition, the Constitution specifically limited Congress' ability to impose direct taxes, by requiring it to distribute direct taxes in proportion to each state's census population. It was thought that head taxes and property taxes (slaves could be taxed as either or both) were likely to be abused and that they bore no relation to the activities in which the federal government had a legitimate interest. The fourth clause of section 9, therefore, specifies that "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken".

SOCA via the UK Financial Intelligence Unit took over responsibility for dealing with suspicious activity reports (SARs), previously made to the National Criminal Intelligence Service (NCIS) under the money laundering legislation. NCIS received just under 200,000 SARs in 2005 and throughout its active life was widely critical of the banking and financial services sector, and the Financial Services Authority, for not being more transparent or forthcoming in reporting their customers suspicious activity. Despite criticism from professional representative bodies that the disclosure rules are too broad, SOCA has said that up to one in three SARs lead to or add substantially to terrorism investigations; that HMRC estimates that around one in five SARs identifies new subjects of interest, and one in four SARs lead to direct tax enquiries; and that many arrests and confiscations of criminal assets. The Assets Recovery Agency became part of the Serious Organised Crime Agency from April 2008.

When the federal government complied, Brownlee protested its action on three grounds: first, as a direct tax the proposed levy was within Alberta's rights under section 92 of the British North America Act, 1867, and it was constitutional convention for the federal government to exercise disallowance only when the impugned legislation was clearly unconstitutional. Second, disallowance allowed the province no recourse to the courts, where the constitutionality of the legislation could be tested. Third, the federal government's stated reasons for disallowing the legislation, which were released belatedly by justice minister Ernest Lapointe, were (according to Brownlee) erroneous and led Brownlee to suggest that Lapointe, a Québécois lawyer trained in the civil law tradition of his home province rather than the common law system used in the rest of Canada, must be unfamiliar with the land-holding system outside of Quebec. Brownlee's attacks were rejected, and the disallowance stood.

Destination Tables are published periodically by Halsbury's Statutes and are a guide to the consolidation of legislation passed by the Parliament of the United Kingdom since 1957. The volume contains details of every consolidation Act relating to England and Wales passed since 1983 as well as details of earlier important consolidations. Recent years have seen the enactment of a series of Tax Law Rewrite Acts, which are not consolidation Acts in the strict sense but share many similar features. Examples of such Acts are the Income Tax (Earnings and Pensions) Act 2003, the Income Tax (Trading and Other Income) Act 2005, the Income Tax Act 2007, and the Corporation Tax Act 2009. The stated aim of these Acts is to “re-write the United Kingdom’s primary direct tax legislation to make it clearer and easier to use, without changing the law”, which in effect means consolidating various pieces existing tax legislation, sometimes with minor changes.

In 2002, Yaroslavsky authored a ballot initiative to raise $168 million annually in an effort to avert the potential collapse of Los Angeles County's vast emergency and trauma-care network, which was threatened by a deep health-care budget deficit. Measure B passed with a surprising 73 percent of the vote, marking the first time since the 1978 passage of tax-slashing Proposition 13 that county voters had approved a direct tax on their property. As a result, the county was able to avoid the possible closure of two public hospitals while keeping emergency and trauma-care services afloat.Charles Ornstein, Jeffrey L. Rabin, Lisa Richardson, “L.A. Trauma Care Network Is Revived, but at a Cost,” Los Angeles Times, November 7, 2002Final-Hour Ad Blitz Planned for Hospital Tax,” Los Angeles Times, October 26, 2002 Yaroslavsky, a former smoker, also has been acknowledged for playing a key role in the county's anti-tobacco efforts.

Springer's challenge was based on the contention that the income tax imposed by the statute was a direct tax not apportioned among the states according to the population of each state under Article I of the Constitution. To support his contention that the tax was direct, Springer cited the definitions of direct taxes by John Stuart Mill, Adam Smith,Adam Smith, Wealth of Nations and others. Springer made various other arguments, one of which was that although there was an Act of Congress bearing the date "July 1, 1862," there was no such Act that had been amended on "March 30, 1864," the amendment date cited in one of the deeds. Springer indicated that the statute in question may have been the Act dated June 30, 1864, as amended by an Act dated March 3, 1865, and argued that if this was correct, the 1864 Act did not authorize the sale of the real estate by the Federal tax collector.

Command and control regulation is not considered an economic instrument as it is typically enforced by narrower means such as stop or control order, though it may include an administrative monetary penalty in site-specific regulations. The instrumental distinction between a tax and a command-and-control regulation is determined by the enacted legislative names, and whether they contain "tax" as a defined term within the Act, for example British Columbia's Carbon Tax Act versus Alberta's Specified Gas Emitters Regulation, Alta Reg 139/2007 A carbon tax is also an indirect tax—a tax on a transaction—as opposed to a direct tax, which taxes income. A carbon tax is called a price instrument, since it sets a price for carbon dioxide emissions. In economic theory, pollution is considered a negative externality, a negative effect on a third party not directly involved in a transaction, and is a type of market failure.

As a result, allegations of bribery were made (including money and the offer of potential employment in return for confidential government information). The sale of BC Rail involved a tax indemnity. This was structured so that if CN would not have been refunded $415 million from the Federal Government, then the Province would be required to return this amount to CN. This had the effect of reducing the sale price of BC Rail from $1.05 billion to under $500 million, thereby in essence short-changing taxpayers more than $550 million."A BC Rail time bomb is still ticking for B.C. taxpayers", Vancouver Sun, April 21, 2009, retrieved here (This is in addition to $750 million cash payments and $250 million in direct tax credits, as noted in the section on Patrick Kinsella below.) The BC Rail tax indemnity was taken off the Public Accounts in January 2005, before the May 2005 election, when it was reclassified a contingent liability.

Gray's Lecture contained some of the key tenets of both Owenism and what would later be called Ricardian socialism. His starting point was that humans are by nature social creatures, imbued with a desire for happiness. This desire can only be achieved when basic human wants are satisfied, and the fact that there is so much misery in the world proves that society is constructed upon the wrong principles.Beer, Max, A History of British Socialism. George Allen and Unwin, 1919) pp. 212-213Claeys, Gregory, Machinery, Money and the Millennium (Princeton University Press, 1987, pp. 111-112 He said that the entire wealth of the country was created by productive labour, which he defined as "labouring people, employed in agriculture mines and minerals; artisans, handicrafts, mechanics and labourers employed in manufactories, buildings, and works of every kind".Gray, John, A Lecture on Human Happiness (London, 1825) p. 29 He regarded everyone else as unproductive and therefore a direct tax on the productive classes.

In the early 1770s he returned as supervisor again, stepping down in 1776 when the war began as he had already been commissioned as a captain of the Second New Paltz Company of the Third Regiment of the Ulster County Militia. Three years later, he was promoted to major, and would forever after be known by that title in family histories to distinguish him from his father and his son, Jacob J. Hasbrouck. According to Hasbrouck family tradition, Major Hasbrouck built the house in 1786 for Jacob J., the younger of his two sons, to live in after he died, while his brother Josiah lived in the old house. The Major moved in to spend his later years there, no longer extensively involved in either farming the property or land deals, although an assessment done for the 1798 federal Direct Tax, when he still owned both houses, rated him the wealthiest man in New Paltz.

Congress passed an act on July 13, 1866, which imposed a 10 per cent tax on notes of private persons, state banks, and state banking associations."That every national banking association, State bank or State banking association shall pay a tax of ten per centum on the amount of notes of any person, State bank, or State banking association, used for circulation and paid out by them after the 1st day of August, 1866." The Veazie Bank paid the tax under protest, alleging that Congress had no power to pass such an act. The Circuit Court of Maine, in which action was brought to recover the amount of the tax paid, being divided in its opinion, the case was brought to the Supreme Court upon the question of the constitutionality of the act :(1) That it was a direct tax and had not been apportioned according to population :(2) That the act imposing the tax impairs a franchise granted by the State, and that Congress has no power to pass any law with that intent or effect.

The Court set forth a lengthy examination of the history leading to the inclusion of the apportionment requirement in the Constitution: After further examining the contemporaneous writings of James Madison and Alexander Hamilton, the Court quoted Hamilton as asserting that direct taxes should be held to be only "capitation or poll taxes, and taxes on lands and buildings, and general assessments, whether on the whole property of individuals or on their whole real or personal estate. All else must, of necessity, be considered as indirect taxes".Springer, 102 U.S. at 598. Comparing Hamilton's understanding of the clause to the facts of the case, the Court stated: The Court concluded that "whenever the government has imposed a tax which it recognized as a direct tax, it has never been applied to any objects but real estate and slaves", and ultimately held "that direct taxes, within the meaning of the Constitution, are only capitation taxes, as expressed in that instrument, and taxes on real estate; and that the tax of which the plaintiff in error complains is within the category of an excise or duty".

R. Conteras, "How the Concept of Development Got Started" University of Iowa Center for International Finance and Development E-Book Of the Sources of the General or Public Revenue of the Society: In his discussion of taxes in Book Five, Smith wrote: He also introduced the distinction between a direct tax, and by implication an indirect tax (although he did not use the word "indirect"): And further: This term was later used in United States, Article I, Section 2, Clause 3 of the U.S. Constitution, and James Madison, who wrote much of the Constitution, is known to have read Smith's book. Of War and Public Debts: Smith then goes on to say that even if money was set aside from future revenues to pay for the debts of war, it seldom actually gets used to pay down the debt. Politicians are inclined to spend the money on some other scheme that will win the favour of their constituents. Hence, interest payments rise and war debts continue to grow larger, well beyond the end of the war.

Union Pacific Railroad. In Brushaber, the Court reviewed the history of the dichotomy between excises (indirect taxes) and direct taxes. The Brushaber Court noted that the 1913 Income Tax Act was written as an indirect tax and did not violate the rule of uniformity and so it was not written as a direct tax and thus was not subject to the rule of apportionment. The Court summarized what it had decided in Pollock and then went on to state the effect of the Sixteenth Amendment with respect to income taxes: > [T]he command of the amendment that all income taxes shall not be subject to > the rule of apportionment by a consideration of the source from which the > taxed income may be derived forbids the application to such taxes of the > rule applied in the Pollock case by which alone such taxes were removed from > the great class of excises, duties, and imposts subject to the rule of > uniformity and were placed under the other or direct class.

Aam Aadmi Party (AAP) convener and the chief minister of Delhi, Arvind Kejriwal, criticised the commission for treating the National Capital Territory of Delhi neither as a state nor as a union territory (UT), saying that the Delhi government deserved a grant from the union government if it qualified as a UT in the commission's eyes, else it deserved more devolution of union government's tax revenue as a state. Kejriwal added that the Government of Delhi would move the Supreme Court of India on the matter. AAP national executive and political affairs committee member and Delhi deputy chief minister and finance minister, Manish Sisodia said that the terms of reference of the commission were "unfair"; Sisodia was a part of the group of state and union territory finance ministers who met with the president. In addition, AAP national joint secretary, Akshay Marathe said—citing Central Board of Direct Taxes figures—that the National Capital Territory of Delhi contributed as much as —or 13percent—of the nation's direct tax revenue and got around from the Government of India in return.

Second, the court argued that the tax exemption for churches must be justified in terms of non-religious aspects: :Direct tax subsidies of any church or sect or of all churches and sects are undoubtedly prohibited by the First Amendment to the United States Constitution... A tax exemption is, obviously, an indirect subsidy... it is not easy to justify logically the tax exemption provisions... a logical and legal justification of such provisions must be found, and... in interpreting such provisions the court should be very careful not to limit them by such a narrow construction that by the very limitations imposed, constitutionality is adversely affected... It is sound public policy to encourage, by tax exemption as well as by direct subsidy, private undertakings in the fields that are properly within the realm of governmental responsibility. Thus, welfare, charitable and private educational grants and subsidies are valid. All churches that warrant the exemption perform some of these tasks. Therefore, churches can be indirectly subsidized for the performance of these tasks.

Union Pacific Railroad, , indicated that the Sixteenth Amendment did not expand the federal government's existing power to tax income (meaning profit or gain from any source) but rather removed the possibility of classifying an income tax as a direct tax on the basis of the source of the income. The Amendment removed the need for the income tax on interest, dividends, and rents to be apportioned among the states on the basis of population. Income taxes are required, however, to abide by the law of geographical uniformity. Congress enacted an income tax in October 1913 as part of the Revenue Act of 1913, levying a 1% tax on net personal incomes above $3,000, with a 6% surtax on incomes above $500,000. By 1918, the top rate of the income tax was increased to 77% (on income over $1,000,000, equivalent of $16,717,815 in 2018 dollars) to finance World War I. The average rate for the rich however, was 15%. The top marginal tax rate was reduced to 58% in 1922, to 25% in 1925 and finally to 24% in 1929.