Income tax
The income tax is a tax based on the income of individuals will be charged. The tax base is the taxable income .
In almost all countries, income tax is one of the most important sources of income for the state. However , there are clear differences in terms of the structure of the tariff .
History of Modern Income Taxes
The first income tax in the modern sense was introduced in the United Kingdom in 1798 by Prime Minister William Pitt the Younger and lasted from 1799 to 1802. Then it was abolished by Henry Addington during the Peace of Amiens . Addington was Prime Minister from 1801 after Pitt's resignation. Income tax was reintroduced in 1803 when hostilities resumed, but it was abolished in 1816 - a year after the Battle of Waterloo . The Income Tax Act of 1842 under Sir Robert Peel reintroduced income tax.
The first modern income tax was levied on German territory from 1811 to 1813 in East Prussia . It was originally recommended as a war tax as early as 1808 by Freiherr vom Stein based on the English income tax of 1799. The Free Hanseatic City of Bremen introduced income tax in 1848, Hesse followed in 1869 and Saxony in 1874.
The canton of Basel-Stadt was the first canton to introduce a general income tax in 1840, a few years after the cantons split . The cantons of Basel-Landschaft and Solothurn did not follow until 1890 and 1895, respectively .
In the United States, income tax was introduced in the Revenue Act of 1861, at which time all income over $ 800 was taxed at a three percent rate.
National income taxes
- Income Tax (Australia)
- Income tax (Germany)
- Income tax (France)
- Income tax (Netherlands)
- Income tax (Austria)
- Income tax (Poland)
- Income tax (Russia)
- Income tax (Switzerland)
- Income tax (UK)
- Income Tax (United States)
See also
literature
- Hugh J. Ault; Brian J. Arnold: Comparative income taxation: a structural analysis . Kluwer Law International, Alphen aan den Rijn 2010, ISBN 978-90-411-3204-8 .
- Bernhard Großfeld : The income tax: historical bases and comparative law approach. Tuebingen 1981.
Web links
Individual evidence
- ^ Ruedi Brassel : Income tax. In: Historical Lexicon of Switzerland . April 22, 2015 , accessed June 5, 2019 .
