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WAYSOFPERSONALINCOMETAXATIONHARMONIZATIONPROCESS
thetaxwasrepealedagainbytheParliament,ayearaferthebattleofWaterloo,
with231votesforand201against.Aferabolishingthetaxallthedataconcerning
taxpayerswasburned(asitturnedoutlater,copieswerestoredatthearchives-
King’sRemembrancer).Forthenext26yearstheEnglishsystemofpublictribute
didnotcomprisepersonalincometax(Gwiazdowski,2007).
Teincometaxintroducedthenhadbeenreformed,comparedtothe1799
construction,andevolvedintohistoricallythefirsttypeofincometax,theso-
calledschedulertax(analytical).Teconstructionofthistaxdividedallincomes
into6schedules-groups(usingproperty,capital,freeeconomicactivity,other
capitalincomes,salaries,wages),dividedinto16categoriesandassessedindif-
ferenttechniques,whichallmadeupasingleincometax,supplementedbythe
progressivesurtaxonpartoftheincomewhichexceededthestatutoryminimum
level.Asaresultofthesereformsandchanges,incometaxhasbeen-since1842
-fiscallythemostefcientsourceofbudgetincomeandthemostimportanttax
intheEnglishtaxsystem.
TefirstattemptsatintroducingthistaxintheUSAweremadein1812.Te
BritishActfrom1798wasfollowed.Taxratesof8%and10%weredetermined
(respectivelyforincomesexceeding60poundsandexceeding200pounds).Te
legislativeworkhadnearlybeencompletedwhenin1815thepeacetreatyin
Ghentwassignedandtherewasnoneedtointroducethistaxanylonger.Just
asincaseofGreatBritain,incometaxwasintroducedin1961tofinancethewar
operations(CivilWarintheUnitedStates).Enormoustimepressuretofindad-
ditionalsourcesofbudgetincomedidnotallowfurtherdiscussiononthesense
ofintroducingthistax.TetaxLawwassignedbyPresidentLincolnon1stJuly
1982.Itimposeda3%taxonincomesabove600dollarsand5%onincomesabo-
ve10000dollars.In1864taxrateswereincreasedandtheAmericanshadtopay
a5%taxonincomesabove600dollars,7.5%onincomesabove5000dollarsand
10%-above10000dollars.TeoriginalconstructionoftheAmericanincome
taxhadlowtaxrates,simplestructureandalargeamountofnon-taxableincome.
Italyintroducedincometaxin1864,Germanyin1891,buttheGermancon-
structionofincometaxwasdińerentfromtheconceptofEnglishscheduler(ana-
lytical)tax.Schedulertaxisatypeoftaxationconsistinginseparatetaxation
ofeachtypeoftaxpayers’incomes.Itallowstoprefersomewhilediscriminating
othertypesofincomebyestablishingdińerentiatedscalesoftaxationandrates.
However,itmakesitdifculttousetheprogressionwithreferencetotaxpayers
whoobtaintheirincomefromafewsources.In1891theso-calledglobalincome
taxwasintroducedinEastPrussia.Itcoveredthewholeincomeofanindividual,
regardlessofitsorigin.Intheglobaltaxthereisnodivisionofthetaxbaseinto
incomesfromparticularsources,thebaseisjustthesumofallincomes.Tetax
baseinthissystemwastheso-callednetincome,thoughinsomecases(forexam-
pleincaseoftaxinglaborandrunningowneconomicactivity)thewayofestabli-
