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  2. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    The federal estate tax is computed on the sum of taxable estate and taxable gifts, and is reduced by prior gift taxes paid. These taxes are computed as the taxable amount times a graduated tax rate (up to 35% in 2011). The estate and gift taxes are also reduced by a major "unified credit" equivalent to an exclusion ($5 million in 2011).

  3. Taxing and Spending Clause - Wikipedia

    en.wikipedia.org/wiki/Taxing_and_Spending_Clause

    The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;

  4. Poll taxes in the United States - Wikipedia

    en.wikipedia.org/wiki/Poll_taxes_in_the_United...

    A poll tax is a tax of a fixed sum on every liable individual (typically every adult), without reference to income or resources. Various privileges of citizenship, including voter registration or issuance of driving licenses and resident hunting and fishing licenses, were conditioned on payment of poll taxes to encourage the collection of this tax revenue.

  5. Expenditures in the United States federal budget - Wikipedia

    en.wikipedia.org/wiki/Expenditures_in_the_United...

    It is primarily funded through a dedicated payroll tax. During 2009, total benefits of $686 billion were paid out versus income (taxes and interest) of $807 billion, a $121 billion annual surplus. An estimated 156 million people paid into the program and 53 million received benefits, roughly 2.94 workers per beneficiary. [34]

  6. History of taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/History_of_taxation_in_the...

    Poll taxes are a fixed tax on individuals, regardless of income; voters must pay the tax before they are permitted to cast a ballot. These taxes were occasionally paired with literacy tests to prove qualification to vote. [3] Revenue from poll taxes acted as a major source of funding for state governments.

  7. Tax revenue - Wikipedia

    en.wikipedia.org/wiki/Tax_revenue

    Personal Income Tax Sales Tax Property Tax Corporate Tax total revenue total revenue total revenue total revenue The averages of each tax base can be used in comparison to other states or communities, that is, the average of other states or communities, to determine whether or not a government compares favorably regionally or nationally.

  8. Poll tax - Wikipedia

    en.wikipedia.org/wiki/Poll_tax

    Poll taxes are regressive, meaning the higher someone's income is, the lower the tax is as a proportion of income: for example, a $100 tax on an income of $10,000 is a 1% tax rate, while $100 tax on a $500 income is 20%. Its acceptance or "neutrality" depends on the balance between the tax demanded and the resources of the population.

  9. Public finance - Wikipedia

    en.wikipedia.org/wiki/Public_finance

    Government can pay for spending by borrowing (for example, with government bonds), although borrowing is a method of distributing tax burdens through time rather than a replacement for taxes. A deficit is the difference between government spending and revenues.