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Tax Quote

Main > Tax Jokes > Tax Quote

 
ÀÛ¼ºÀÏ : 18-04-17 22:41
¹Ì±¹ÀÎÀÇ 99%´Â »ó¼Ó¼¼ Àû¿ë¾ÈµÈ´Ù(Steve Martin)
 ±Û¾´ÀÌ : ´ëÇ¥¼¼¹«»ç Á¶ÃῬ
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     ¡Ù ¹Ì±¹ÀÎÀÇ 99%´Â »ó¼Ó¼¼ Àû¿ë¾ÈµÈ´Ù ¡Ù
 
 
     À¯»ê¼¼(»ó¼Ó¼¼)´Â 99%ÀÇ »ç¶÷µé¿¡°Ô´Â Àû¿ëµÇÁö ¾Ê´Â´Ù.
 
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   - Steve Martin, BKDÅõÀÚÀÚ¹®È¸»ç(BKD Wealth Advisors LLC)ÀÇ °í¹®
 
  Ãâó : 2016.11.21.ÀÚ CNBC - TRUMPONOMICS ¡°Who wins if Trump repeals
           the estate tax¡±
 
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       ¹Ì±¹ÀÇ Æ®·³ÇÁ ÇàÁ¤ºÎ¿¡¼­ À¯»ê¼¼ °øÁ¦±Ý¾×À» ´ëÆø »óÇâ Á¶Á¤ÇÏ¿©, 2022.1.1. 
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    ¿¡ ´ÞÇÏ¿© Áß»êÃþ ÀÌÇÏ´Â À¯»ê¼¼ ºÎ´ãÀÌ ¾ø´Ù.

     ¹Ì±¹ÀÇ À¯»ê¼¼ÀÇ ¹ýÁ¤¼¼À²Àº 40%·Î OECD±¹°¡ Áß 4À§·Î ³ôÀº »óÅÂÀÌÁö¸¸

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  effective rate)Àº 16.8%¿¡ ºÒ°úÇÏ´Ù.


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     ¹°·Ð À¯»ê¼¼ °øÁ¦±Ý¾×À» ÃÊ°úÇϸé À¯»êÀ» ¹ÞÀº ¼öÇýÀÚ´Â 40%ÀÇ À¯»ê¼¼

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  À¯»ê¼¼¸¦ ³»°Ô µÉ °ÍÀÌ´Ù.


      ¹Ì±¹ÀÇ Á¶¼¼Á¤Ã¥¼¾ÅÍ(Tax Policy Center) Åë°èÀÚ·á¿¡ µû¸£¸é 2019³â¿¡ »ç¸ÁÇÑ 

   Àα¸¼ö 2,854,838¸í Áß Á¦ÃâµÈ À¯»ê¼¼ ½Å°í¼­´Â 5,894°ÇÀ̸ç, ±× Áß À¯»ê¼¼ 

   ³³ºÎ´Â 2,569¸í¿¡ 160¾ï ´Þ·¯¿¡ ºÒ°úÇÏ´Ù.


     2019³âÀÇ »ç¸ÁÀα¸ Áß À¯»ê¼¼ ³³ºÎÀοøÀÌ 0.09%¿¡ ºÒ°úÇÏ¿© 99.91%´Â

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   2019³â¿¡´Â À¯»ê¼¼ °ú¼¼ÀοøÀÌ ±Þ°¨ÇÏ´Â Çö»óÀ» º¸ÀÌ°í ÀÖ´Ù.


     ¶ÇÇÑ IRS Åë°èÀÚ·á(IRS Data Book)¿¡ ÀÇÇÏ¸é ¹Ì±¹ ±¹¼¼Ã» ÃѼ¼¼öÀԾ׿¡¼­ 

   À¯»ê¼¼°¡ Â÷ÁöÇÏ´Â ºñÀ²ÀÌ 1972³â 2.44%¿´À¸³ª, 1991³â¿¡ 0.9%·Î ¶³¾îÁö±â 

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  ÇÏ´Â À¯»ê¿¡ ´ëÇÏ¿© 40%ÀÇ À¯»ê¼¼¸¦ ºÎ°úÇÏ°í ÀÖ´Ù.


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   ÇÏ¿© ¸Å³â ¾à°£¾¿ »óÇâÁ¶Á¤ÇÏ°í ÀÖ´Ù.

 

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À¯»ê¼¼

Á¡À¯ºñ (%)

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(%)

1916

50,000

10%

-

2,365

-

5.71

ÀÚ·á¾øÀ½

ÀÚ·á¾øÀ½

1924

50,000

40%

-

13,282

-

27.99

ÀÚ·á¾øÀ½

ÀÚ·á¾øÀ½

1926

100,000

20%

-

9,024

-

31.24

ÀÚ·á¾øÀ½

ÀÚ·á¾øÀ½

1934

50,000

60%

983,970

8,655

0.88

1.54

ÀÚ·á¾øÀ½

7.00

1935

40,000

70%

1,172,245

9,137

0.78

1.95

ÀÚ·á¾øÀ½

9.37

1940

40,000

70%

1,237,186

13,336

1.08

2.92

ÀÚ·á¾øÀ½

11.32

1944

60,000

77%

1,238,917

13,869

1.12

5.31

ÀÚ·á¾øÀ½

16.36

1946

60,000

77%

1,239,713

18,232

1.47

6.22

ÀÚ·á¾øÀ½

15.58

1950

60,000

77%

1,304,342

18,941

1.45

5.77

ÀÚ·á¾øÀ½

12.40

1956

60,000

77%

1,289,193

32,131

2.49

11.77

ÀÚ·á¾øÀ½

13.22

1960

60,000

77%

1,428,148

45,439

3.19

16.19

1.57

12.71

1965

60,000

77%

1,578,813

67,404

4.27

24.14

2.14

12.83

1972

60,000

77%

1,854,146

120,761

6.51

41.53

2.44

12.47

1976

60,000

77%

1,819,107

139,116

7.65

49.79

1,81

12.27

1982

225,000

65%

1,897,820

34,426

1.81

49.37

1.27

15.48

1985

400,000

55%

2,015,070

22,326

1.11

60.44

0.85

17.19

1990

600,000

55%

2,079,034

24,647

1.19

92.17

0.91

17.17

1992

600,000

55%

2,111,617

27,235

1.29

105

0.93

17.54

1995

600,000

55%

2,252,471

36,651

1.63

143

0.97

18.11

2000

675,000

55%

2,349,361

51,159

2.18

244

1.22

19.06

2001

675,000

55%

2,363,100

50,456

2.14

237

1.19

18.32

2002

1,000,000

50%

2,389,533

28,074

1.17

188

1.27

17.89

2003

1,000,000

49%

2,394,749

27,309

1.14

187

1.07

20.7

2004

1,500,000

48%

2,344,354

19,294

0.82

222

1.20

21.8

2005

1,500,000

47%

2,394,516

23,291

0.97

256

1.04

21.2

2006

2,000,000

46%

2,373,218

15,449

0.65

218

1.04

20.3

2007

2,000,000

45%

2,370,425

16,608

0.70

323

0.91

19.0

2008

2,000,000

45%

2,421,137

14,626

0.60

189

0.97

18.9

2009

3,500,000

45%

2,389,130

5,668

0.24

179

0.92

18.9

2010

-

-

2,423,241

-

-

-

-

-

2011

5,000,000

35%

2,471,232

4,415

0.18

109

0.10

13.6

2012

5,120,000

35%

2,500,158

3,738

0.18

115

0.49

13.6

2013

5,250,000

40%

2,554,665

4,699

0.18

166

0.49

19.3

2014

5,340,000

40%

2,585,984

5,158

0.20

183

0.57

18.2

2015

5,430,000

40%

2,669,613

4,918

0.18

186

0.54

19.3

2016

5,450,000

40%

2,700,727

5,219

0.19

199

0.60

17.0

2017

5,490,000

40%

2,770,702

5,185

0.19

219

0.63

18.8

2018

11,180,000

40%

2,797,934

5,484

0.20

227

0.65

19.0

2019

11,400,000

40%

2,8543,838

2,569

0.09

160

0.45

17.1

2020

11,580,000

40%

3,358,814 

 

 

171

0.49

 

2021

11,700,000

40%

 

 

 

 

 

 

2022

12,060,000

40% 

 

 

 

 

 

 


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       ¨è À¯»ê¼¼ ³³ºÎ¼¼¾× ÀÌ¿ÜÀÇ ÀÚ·á : Tax Policy Center - Statistics Estate and Gift ¡°Estate Tax Returns

           as a Share of Deaths¡±(2021.3.5.)