UMongameli wase-US uDonald Trump.Win Win McNamee / Getty Izithombe Umthetho oyilwayo ophikisayo wokuhlaziywa kwirhafu osandula ukutyikitywa waba ngumthetho nguMongameli uTrump ubonakala enika ikhefu kwimibutho emikhulu kodwa wohlwaya amashishini amancinci kunye nabantu abaqhelekileyo baseMelika. Olo tshintsho kumgaqo-nkqubo werhafu lushiya abantu abaninzi baseMelika bezibuza: Sifike njani apha?
Masiqale ngesilungiso se-16 esenza umgaqo-siseko werhafu yengeniso. Ukusukela ekuqinisekisweni kwayo ngo-1913, ikhowudi yetax itshintshile, kwaye iirhafu ziye zahluka njenge-roller coaster.
Uhlengahlengiso lwe-16 luqinisa iRhafu yeNgeniso ye-Federal
Ngomnyaka we-1909, uMongameli uWilliam Howard Taft waphakamisa ukulungiswa komgaqo-siseko ukugunyaza irhafu yengeniso yesigxina. Kamva ngaloo nyaka, iCongress yavuma isisombululo esiphakamisa isiHlomelo se-16 kwaye sayithumela kumazwe ukuba aqinisekiswe. Ngo-1913, i Uhlengahlengiso lwe-16 lwaqinisekiswa .
Ithi: ICongress iya kuba negunya lokuqokelela kunye nokuqokelela irhafu kwingeniso, nokuba yeyiphi na imvelaphi, ngaphandle kokwahlulahlula phakathi kwamazwe aliqela, kwaye ngaphandle kokujonga ubalo okanye ubalo.
Ngokuhambelana, isilungiso ngokucacileyo sisigqithile isigqibo seNkundla ePhakamileyo kwi IPollock v. Imalimboleko yamaFama kunye neTrust Co . , 157 U.S. 429 (1895). Kwimeko apho, iNkundla ePhakamileyo yase-US yahlula ukuba irhafu yomdibaniso kwinzala, izabelo kunye neerhafu zaphule inqaku loku-1 loMgaqo-siseko wase-US ngenxa yokuba bengabelwanga ngokwabameli.
Ukuvela kweRhafu yeNgeniso ye-Federal
Emva kokulungiswa kwesi-16, ICongress yenze umthetho weRhafu ka-1913 .
Ummiselo wanciphisa imisebenzi yemirhumo, eyayikade ingumthombo ophambili kurhulumente womanyano, kwaye inyanzelisa iipesenti enye yerhafu yomntu ngamnye kubantu abanengeniso edlula i-3,000 yeedola kwaye izibini ezitshatileyo zifumana i-4,000 yeedola okanye nangaphezulu.
Umthetho werhafu yengeniso ukwamkele ulwakhiwo lwerhafu oluqhubela phambili, phantsi kwawo abantu baseMelika abanengeniso ephezulu baberhafiswa ngamazinga aphezulu. Ireyithi ephezulu yerhafu yipesenti ezisixhenxe kwingeniso engaphezulu kwama-500,000 eedola. Irhafu yengeniso yomdibaniso ibonakalise ukuba inenzuzo. Ngo-1918, iingqokelela zonyaka zangaphezulu kwe- $ 1 yezigidigidi, kwaye ngo-1920, irhafu yengeniso yafikelela ngaphezulu kwe- $ 5 yezigidigidi.
Kwinkulungwane edlulileyo, iirhafu zerhafu yengeniso ziye zatshintsha kakhulu, kwaye imigaqo yerhafu iye yakhula yanobunzima.
Kwiimeko zemfazwe, izinga eliphezulu lenyuke kakhulu. Ngexesha leMfazwe Yehlabathi I, ireyithi ephezulu inyuke yaya kwiipesenti ezingama-77 kwabo bafumana ngaphezulu kwe- $ 1,000,000. Ngelixa amaxabiso ancitshiswa emva koko, batsibela kwiindawo eziphakamileyo zembali ngexesha leMfazwe yesibini (II) Ngexesha lowe-1944 nowe-1945, ireyithi ephezulu yenyuka yaya kuma-94 eepesenti, yaye isibiyeli serhafu saphezulu sathotywa saya kwii-200,000 zamaRandi. Isibiyeli esisezantsi sasirhafiswa kwinqanaba lama-23 eepesenti.
Eli ayisosihlandlo sokuqala ukuba urhulumente wobumbano ehlise irhafu yengeniso ukomeleza umsebenzi wezoqoqosho.
Ngexesha lolawulo lukaReagan, isibiyeli sokuqala sasirhafiswa ngepesenti ye-15, ngelixa isibiyeli esiphezulu sasirhafiswa ngepesenti ye-28. Inkqubo ye- Ukukhula koQoqosho kunye noMthetho wokuXolelaniswa kweRhafu ka-2001 , eyamiselwa phantsi kukaMongameli uGeorge W. Bush, imele enye yezona nciphiso zerhafu zinkulu kwimbali. Yazisa ngenqanaba elitsha lerhafu yengeniso ye-10 yepesenti, yonyusa i ityala lerhafu yomntwana , ilungelelanise izibiyeli zerhafu Izibini ezitshatileyo kwaye zinciphise iirhafu ezine eziphezulu.
Ngo-2016, abahola phambili bahlawuliswa irhafu kwiipesenti ezingama-39.6. Ngokubanzi, amaMelika ahlawule i-3.3 trillion yeedola kwi-federal tax kunyaka ophelileyo. Impembelelo yohlaziyo lwerhafu lwakutshanje ayikagqitywa.
UDonald Scarinci uliqabane elilawulayo e UScaren Hollenbeck -Funda ibio yakhe epheleleyo Apha .
