paragraph_text: Originally the benefits received by retirees were not taxed as income. Beginning in tax year 1984, with the Reagan - era reforms to repair the system's projected insolvency, retirees with incomes over $25,000 (in the case of married persons filing separately who did not live with the spouse at any time during the year, and for persons filing as ``single ''), or with combined incomes over $32,000 (if married filing jointly) or, in certain cases, any income amount (if married filing separately from the spouse in a year in which the taxpayer lived with the spouse at any time) generally saw part of the retiree benefits subject to federal income tax. In 1984, the portion of the benefits potentially subject to tax was 50%. The Deficit Reduction Act of 1993 set the portion to 85%.

paragraph_text: Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. Few services are presently exempt in public interest via Mega Exemption Notification 25 / 2012 - ST as amended up to date and few services are charged service tax at abated rate as per Notification No. 26 / 2012 - ST as amended up to date. Presently from 1 June 2016, service tax rate has been increased to consolidated rate at 14% + 0.5% + 0.5% = 15% of value of services provided or to be provided. The service tax rate now is consolidated rate as education cess and secondary higher education cess are subsumed with 2% of ``Swach Bharat Cess (0.50%) ''has been notified by the Government.

paragraph_text: Montana's personal income tax contains 7 brackets, with rates ranging from 1 percent to 6.9 percent. Montana has no sales tax. In Montana, household goods are exempt from property taxes. However, property taxes are assessed on livestock, farm machinery, heavy equipment, automobiles, trucks, and business equipment. The amount of property tax owed is not determined solely by the property's value. The property's value is multiplied by a tax rate, set by the Montana Legislature, to determine its taxable value. The taxable value is then multiplied by the mill levy established by various taxing jurisdictions—city and county government, school districts and others.

paragraph_text: Critics of the modern concept of the "separation of church and state" argue that it is untethered to anything in the text of the constitution and is contrary to the conception of the phrase as the Founding Fathers understood it. Philip Hamburger, Columbia Law school professor and prominent critic of the modern understanding of the concept, maintains that the modern concept, which deviates from the constitutional establishment clause jurisprudence, is rooted in American anti-Catholicism and Nativism.[citation needed] Briefs before the Supreme Court, including by the U.S. government, have argued that some state constitutional amendments relating to the modern conception of separation of church and state (Blaine Amendments) were motivated by and intended to enact anti-Catholicism.

paragraph_text: The phrase "[A] hedge or wall of separation between the garden of the church and the wilderness of the world" was first used by Baptist theologian Roger Williams, the founder of the colony of Rhode Island, in his 1644 book The Bloody Tenent of Persecution. The phrase was later used by Thomas Jefferson as a description of the First Amendment and its restriction on the legislative branch of the federal government, in an 1802 letter to the Danbury Baptists (a religious minority concerned about the dominant position of the Congregationalist church in Connecticut):

paragraph_text: The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Indian government. The tax replaced existing multiple cascading taxes levied by the central and state governments.

paragraph_text: In Ireland there is an income tax, a value added tax (VAT), and various other taxes. Employees pay pay - as - you - earn (PAYE) taxes based on their income, less certain allowances. The taxation of earnings is progressive, with little or no income tax paid by low earners and a high rate applied to middle to top earners, the top marginal rate of tax (including USC and PRSI) is 52%. However a large proportion of central government tax revenue is also derived from VAT, excise duties and other taxes on consumption. The standard rate of corporation tax is among the lowest in the world at 12.5%.

paragraph_text: The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in the court case of Pollock v. Farmers' Loan & Trust Co. (1895). The amendment was adopted on February 3, 1913.

paragraph_text: The Berlin Customs Wall (German: "Berliner Zoll- und Akzisemauer" literally "Berlin customs and excise wall" ) was a ring wall around the historic city of Berlin, between 1737 and 1860; the wall itself had no defence function but was used to facilitate the levying of taxes on the import and export of goods (tariffs) which was the primary income of many cities at the time.

paragraph_text: Goods and Services Tax (GST) is an indirect tax levied in India on the sale of goods and services. Goods and services are divided into five tax slabs for collection of tax - 0%, 5%, 12%, 18% and 28%. Petroleum products and alcoholic drinks are taxed separately by the individual state governments. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In addition a cess of 22% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products.

paragraph_text: When the United Kingdom of Great Britain came into being on May 1, 1707, the window tax, which had been introduced across England and Wales under the Act of Making Good the Deficiency of the Clipped Money in 1696, continued. It had been designed to impose tax relative to the prosperity of the taxpayer, but without the controversy that then surrounded the idea of income tax. At that time, many people opposed income tax on principle because they believed that the disclosure of personal income represented an unacceptable governmental intrusion into private matters, and a potential threat to personal liberty. In fact the first permanent British income tax was not introduced until 1842, and the issue remained intensely controversial well into the 20th century.

paragraph_text: Executive power is vested, with exceptions and qualifications, in the President. By law (Section 2.) the president becomes the Commander in Chief of the Army and Navy, Militia of several states when called into service, has power to make treaties and appointments to office "with the Advice and Consent of the Senate," receive Ambassadors and Public Ministers, and "take care that the laws be faithfully executed" (Section 3.) By using these words, the Constitution does not require the president to personally enforce the law; rather, officers subordinate to the president may perform such duties. The Constitution empowers the president to ensure the faithful execution of the laws made by Congress and approved by the President. Congress may itself terminate such appointments, by impeachment, and restrict the president. Bodies such as the War Claims Commission, the Interstate Commerce Commission and the Federal Trade Commission—all quasi-judicial—often have direct Congressional oversight.

paragraph_text: Since re-establishing independence, Estonia has styled itself as the gateway between East and West and aggressively pursued economic reform and integration with the West. Estonia's market reforms put it among the economic leaders in the former COMECON area.[citation needed] In 1994, based on the economic theories of Milton Friedman, Estonia became one of the first countries to adopt a flat tax, with a uniform rate of 26% regardless of personal income. In January 2005, the personal income tax rate was reduced to 24%. Another reduction to 23% followed in January 2006. The income tax rate was decreased to 21% by January 2008. The Government of Estonia finalised the design of Estonian euro coins in late 2004, and adopted the euro as the country's currency on 1 January 2011, later than planned due to continued high inflation. A Land Value Tax is levied which is used to fund local municipalities. It is a state level tax, however 100% of the revenue is used to fund Local Councils. The rate is set by the Local Council within the limits of 0.1–2.5%. It is one of the most important sources of funding for municipalities. The Land Value Tax is levied on the value of the land only with improvements and buildings not considered. Very few exemptions are considered on the land value tax and even public institutions are subject to the tax. The tax has contributed to a high rate (~90%) of owner-occupied residences within Estonia, compared to a rate of 67.4% in the United States.

paragraph_text: A Federal Trade Commission report issued in 1958 attempted to quantify the effect of antibiotic development on American public health. The report found that over the period 1946-1955, there was a 42% drop in the incidence of diseases for which antibiotics were effective and only a 20% drop in those for which antibiotics were not effective. The report concluded that "it appears that the use of antibiotics, early diagnosis, and other factors have limited the epidemic spread and thus the number of these diseases which have occurred". The study further examined mortality rates for eight common diseases for which antibiotics offered effective therapy (syphilis, tuberculosis, dysentery, scarlet fever, whooping cough, meningococcal infections, and pneumonia), and found a 56% decline over the same period. Notable among these was a 75% decline in deaths due to tuberculosis.

paragraph_text: The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports (``tariffs ''), whiskey, and (for a while) on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. There are state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, permanently legalizing an income tax.

paragraph_text: The result was a sequence of innovative but unpopular financial measures.[nb 10] John levied scutage payments eleven times in his seventeen years as king, as compared to eleven times in total during the reign of the preceding three monarchs. In many cases these were levied in the absence of any actual military campaign, which ran counter to the original idea that scutage was an alternative to actual military service. John maximised his right to demand relief payments when estates and castles were inherited, sometimes charging enormous sums, beyond barons' abilities to pay. Building on the successful sale of sheriff appointments in 1194, John initiated a new round of appointments, with the new incumbents making back their investment through increased fines and penalties, particularly in the forests. Another innovation of Richard's, increased charges levied on widows who wished to remain single, was expanded under John. John continued to sell charters for new towns, including the planned town of Liverpool, and charters were sold for markets across the kingdom and in Gascony.[nb 11] The king introduced new taxes and extended existing ones. The Jews, who held a vulnerable position in medieval England, protected only by the king, were subject to huge taxes; £44,000 was extracted from the community by the tallage of 1210; much of it was passed on to the Christian debtors of Jewish moneylenders.[nb 12] John created a new tax on income and movable goods in 1207 – effectively a version of a modern income tax – that produced £60,000; he created a new set of import and export duties payable directly to the crown. John found that these measures enabled him to raise further resources through the confiscation of the lands of barons who could not pay or refused to pay.

paragraph_text: Since January 2017, 5 states (Alaska, Delaware, Montana, New Hampshire and Oregon) do not levy a statewide sales tax, while California has the highest state sales tax with a base rate of 7.25%. (The territory of Puerto Rico has a higher 10.5% value added tax since April 2016). In some states such as California, counties and cities impose additional sales taxes, and total sales taxes can be over 11%.

paragraph_text: The history of taxation in the United States begins with the colonial protest against British taxation policy in the 1760s, leading to the American Revolution. The independent nation collected taxes on imports (``tariffs ''), whiskey, and (for a while) on glass windows. States and localities collected poll taxes on voters and property taxes on land and commercial buildings. There are state and federal excise taxes. State and federal inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s. The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th amendment was ratified.

paragraph_text: Originally introduced as a classical tax system, in which companies were subject to tax on their profits and companies' shareholders were also liable to income tax on the dividends that they received, the first major amendment to corporation tax saw it move to a dividend imputation system in 1973, under which an individual receiving a dividend became entitled to an income tax credit representing the corporation tax already paid by the company paying the dividend. The classical system was reintroduced in 1999, with the abolition of advance corporation tax and of repayable dividend tax credits. Another change saw the single main rate of tax split into three. Tax competition between jurisdictions reduced the main corporate tax rate from 28% in 2008 - 2010 to a flat rate of 20% as of April 2015.

paragraph_text: The court noted that it "is a matter of history that this very practice of establishing governmentally composed prayers for religious services was one of the reasons which caused many of our early colonists to leave England and seek religious freedom in America." The lone dissenter, Justice Potter Stewart, objected to the court's embrace of the "wall of separation" metaphor: "I think that the Court's task, in this as in all areas of constitutional adjudication, is not responsibly aided by the uncritical invocation of metaphors like the "wall of separation," a phrase nowhere to be found in the Constitution."

Question: This government body has oversight of the organization that issued the report in 1958. When did the 16th amendment to the document where the phrase "wall of separation" was nowhere to be found legalize levying of income tax by that government body?
Answer: February 3, 1913