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Surtax - Wikipedia, the free encyclopedia
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Surtax
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A surtax may be a tax levied upon a tax, or a tax levied upon income.
United Kingdom
In 1929, Supertax (which had been introduced in the
Finance Act 1909 at the rate of 6
old pence in the
pound (2.5%) on incomes over 5000 per year) was renamed Sur-tax. By 1934, the rate was variable from 1
shilling to 7 shillings and sixpence in the pound (5% to 37.5%).
United States
Previous examples of a broadly-levied surtax in the
United States include one imposed to help finance the
Vietnam War during the
Lyndon B. Johnson administration. It essentially consisted of calculating one's
ordinary federal income tax liability and then adding another 10% to it?the amount of the surtax.
As the U.S. income tax system at that time was highly
progressive, the surtax was much higher on those with higher incomes, as a 10% surtax imposed on a tax rate of 20% would result in an overall rate of 22%, while the same surtax imposed on a rate of 50% would result in an overall rate of 55%.
Some anti-war protesters refused to pay this tax, stating that while t...
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