All Kinds of Taxes Throughout history taxes have been imposed on many unusual things such as hats, beds, baths, marriages, and funerals. At one time England imposed a tax on sunlight by collecting from every household with six or mom windows. And according to legend, there was a Turkish ruler who collected a tax each time he dined with one of his subjects. Why? To pay for wear and tear of his teeth! In a democracy, one of the most difficult decisions governments have to make is what kinds of taxes to collect. It is doubtful whether lawmakers could design a tax that would meet with everyone's approval. On the other hand, a tax that is not acceptable to most people could prove politically unpopular. Those responsible for enacting(制定) the tax might be replaced at the next election. Different kinds of taxes help to spread the tax burden. Anyone who pays a tax is said to 'bear the burden' of the tax. The burden of a tax may fall more heavily on some persons than on origins. That is why the three levels of government in this country use several kinds of taxes. This spreads the burden of taxes among more people. From the standpoint of their use, the most important taxes are income taxes property taxes sales taxes and estate, inheritance, and gift taxes. Some are used by only one level of government others by two or even all three levels. Together these different taxes make up what is called our tax system. Income taxes are the main source of federal revenue. The federal government obtains more than three-fourths of its revenue from income taxes. As its name indicated, an income tax is a tax on earnings. Both individuals and business corporations pay a federal income tax. The oldest tax used in the United States today is the property tax. It provides most of the income for local governments. It provides at least a part of the income for all but a few states. It is net used by the federal government. A sales tax is a tax on purchases. Most people living in the United Sates know about sales taxes since they are used in all but four states. Actually there are several kinds of sales taxes, but only three of them are important. They are general sales taxes, excise taxes(货物税), and import taxes. Other three closely related taxes are estate, inheritance and gift taxes. Everything a person owns, including both real and personal property, makes up his or her estate. When someone dies, ownership of his or her property or estate passes to one or more individuals or organizations. Before the property is transferred, however, it is subject to an estate tax if its value exceeds a certain amount. An inheritance is property, money, or securities received by one person from the estate of another person following that person's death. An inheritance tax is a tax based on the value of an inheritance. The person who receives the inheritance pays the tax. Again, an inheritance is taxed only if its value is more than a certain amount. A person might give away most of his or her money and property before death to avoid estate and inheritance taxes. He or she might, except for one thing—the gift tax. A gift tax is imposed on any gift of property, money, or securities that is valued over a certain amount. The federal government imposes both estate and gift taxes. Most states use the inheritance tax. A few use the estate tax in addition or instead. At least 12 states collect gift taxes. As you already know, the earnings of most workers are taxed to pay for retirement, survivors, and disability insurance(退休、抚恤和伤残保险金). This is better known as the social security tax. It should not be confused with the income tax which is also a tax on earnings. Social security taxes are used for a specific purpose. Income taxes are used for many purposes. Some people claim that the social security tax is not r