A progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term "progressive" refers to the way the tax rate progresses from low to high, with the result that a taxpayer's average tax rate is less than the person's marginal tax rate; the term can be applied to a tax system as a whole. Progressive taxes are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxes shift the incidence to those with a higher ability-to-pay; the opposite of a progressive tax is a regressive tax, where the average tax rate or burden decreases as an individual's ability to pay increases. The term is applied in reference to personal income taxes, in which people with lower income pay a lower percentage of that income in tax than do those with higher income, it can apply to adjustments of the tax base by using tax exemptions, tax credits, or selective taxation that creates progressive distribution effects. For example, a wealth or property tax, a sales tax on luxury goods, or the exemption of sales taxes on basic necessities, may be described as having progressive effects as it increases the tax burden of higher income families and reduces it on lower income families.
Progressive taxation is suggested as a way to mitigate the societal ills associated with higher income inequality, as the tax structure reduces inequality, but economists disagree on the tax policy's economic and long-term effects. One study suggests progressive taxation can be positively associated with happiness, the subjective well-being of nations and citizen satisfaction with public goods, such as education and transportation. In the early days of the Roman Republic, public taxes consisted of assessments on owned wealth and property; the tax rate under normal circumstances was 1% of property value, could sometimes climb as high as 3% in situations such as war. These taxes were levied against land and other real estate, animals, personal items and monetary wealth. By 167 BC, Rome no longer needed to levy a tax against its citizens in the Italian peninsula, due to the riches acquired from conquered provinces. After considerable Roman expansion in the 1st century, Augustus Caesar introduced a wealth tax of about 1% and a flat poll tax on each adult, this made the tax system less progressive.
The first modern income tax was introduced in Britain by Prime Minister William Pitt the Younger in his budget of December 1798, to pay for weapons and equipment for the French Revolutionary War. Pitt's new graduated income tax began at a levy of 2 old pence in the pound on incomes over £60 and increased up to a maximum of 2 shillings on incomes of over £200. Pitt hoped that the new income tax would raise £10 million, but actual receipts for 1799 totalled just over £6 million. Pitt's progressive income tax was levied from 1799 to 1802, when it was abolished by Henry Addington during the Peace of Amiens. Addington had taken over as prime minister in 1801, after Pitt's resignation over Catholic Emancipation; the income tax was reintroduced by Addington in 1803 when hostilities recommenced, but it was again abolished in 1816, one year after the Battle of Waterloo. The United Kingdom income tax was reintroduced by Sir Robert Peel in the Income Tax Act 1842. Peel, as a Conservative, had opposed income tax in the 1841 general election, but a growing budget deficit required a new source of funds.
The new income tax, based on Addington's model, was imposed on incomes above £150. Although this measure was intended to be temporary, it soon became a fixture of the British taxation system. A committee was formed in 1851 under Joseph Hume to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, William Gladstone, Chancellor of the Exchequer from 1852, kept the progressive income tax, extended it to cover the costs of the Crimean War. By the 1860s, the progressive tax had become a grudgingly accepted element of the English fiscal system. In the United States, the first progressive income tax was established by the Revenue Act of 1862; the act was signed into law by President Abraham Lincoln, replaced the Revenue Act of 1861, which had imposed a flat income tax of 3% on incomes above $800. The Sixteenth Amendment to the United States Constitution, adopted in 1913, permitted Congress to levy all income taxes without any apportionment requirement.
By the mid-20th century, most countries had implemented some form of progressive income tax. Indices such as the Suits index, Gini coefficient, Kakwani index, Theil index, Atkinson index, Hoover index have been created to measure the progressivity of taxation, using measures derived from income distribution and wealth distribution; the rate of tax can be expressed in two different ways. In most progressive tax systems, both rates will rise as the amount subject to taxation rises, though there may be ranges where the marginal rate will be constant; the average tax rate of a tax payer will be lower than the marginal tax rate. In a system with refundable tax credits, or income-tested welfare benefits, it is possible for marginal rates to fall as income rises, at lower levels of income. Tax laws might not be indexed to inflation. For example, some tax laws may ignore inflation completely. In a progressive tax system, failure to index the brackets to inflation will result in effective tax increases, as inflation in wages will increase individual inco
Staatliche Kunstsammlungen Dresden is a cultural institution in Dresden, owned by the State of Saxony. It is one of the most renowned and oldest museum institutions in the world, originating from the collections of the Saxon electors in the 16th century. Today, the Dresden State Art Collections consists of twelve museums. Most of them are located in the Zwinger and the Albertinum; the museums belonging to the Staatliche Kunstsammlungen Dresden originated from the collections of the Saxon electors, several of whom were Kings of Poland. Historical sources show that August I, Elector of Saxony, founded the electoral Kunstkammer in 1560, a collection of art located in the Dresden Castle. August the Strong and his son, August III, Kings of Poland, were important patrons and remarkable connoisseurs of the arts, they developed their art collections in a systematic fashion. The Staatliche Kunstsammlungen has been a state-owned enterprise since January 1, 2009; the association includes twelve museums which operate independently within the context of their own collection, but all share various institutions and facilities as well as a central administration.
Twelve museums belong to the Staatliche Kunstsammlungen Dresden. Gemäldegalerie Alte Meister, Zwinger Galerie Neue Meister, Albertinum Kupferstich-Kabinett, Dresden Castle Grünes Gewölbe with the Historic and the New Green Vault, Dresden Castle Mathematisch-Physikalischer Salon, Zwinger Rüstkammer with the Turkish Chamber, Dresden Castle Porzellansammlung, Zwinger Münzkabinett, Dresden Castle Skulpturensammlung, Albertinum Kunstgewerbemuseum, Pillnitz Castle State Ethnographical Collections with the Dresden Museum of Ethnology in the Japanese Palace, the Leipzig Museum of Ethnography and the Museum of Ethnography Herrnhut Museum für Sächsische Volkskunst and Puppentheatersammlung, JägerhofFurther institutions, such as the Kunstbibliothek, the Kunstfonds and the Gerhard Richter Archiv belong to the Staatliche Kunstsammlungen Dresden. 1955–1968: Max Seydewitz 1968–1989: Manfred Bachmann 1990–1997: Werner Schmidt 1998–2001: Sybille Ebert-Schifferer 2001–2011: Martin Roth 2012–March 2016: Hartwig Fischer Since November 2016: Marion Ackermann The museums of the Staatliche Kunstsammlungen are housed in six buildings.
With the exception of Pillnitz Castle, they are all located in the historic center of Dresden. Dresden Castle houses the Historic Green Vault and the New Green Vault, the Numismatic Cabinet, the Collection of Prints and Photographs, the Armory with the Turkish Chamber; the Zwinger palace contains the Old Masters Picture Gallery, the Porcelain Collection, the Royal Cabinet of Mathematical and Physical Instruments. The Albertinum hosts the Sculpture Collection. Pillnitz Castle houses the Arts and Crafts Museum and the Japanisches Palais the Ethnographical Museum Dresden; the Saxon Folk Art Museum and Puppet Theatre Collection can be found in the Jägerhof in Dresden-Neustadt. The Staatliche Kunstsammlungen Dresden is owned by the State of Saxony, it is a member of the Konferenz Nationaler Kultureinrichtungen, a union of more than twenty cultural institutions in the former East Germany. Media related to Staatliche Kunstsammlungen Dresden at Wikimedia Commons Official website of the Staatliche Kunstsammlungen Dresden Virtual Tour of the Historic Green Vault, Turkish Chamber, Porcelain Collection, Old Masters Painting Gallery
Tanintharyi Line is a 1,000 mm gauge railway line in Myanmar's southernmost region, Tanintharyi Region, operated by Myanmar Railways. The line runs from Mawlamyine Railway Station to the Dawei area, with connections to Yangon Central Railway Station, it is under construction extending towards Myeik from the current terminus of Thayetchaung Station, which lies just after Dawei Station. Current section in operation includes the part from Mawlamyaing Station to Thayetchaung, it is expected to become a part of a pan-Asian railway network, allowing spur connections to Thailand. A spur connection between the SRT rail head at Nam Tok Station in Kanchanaburi Province to Dawei Station through mountains is planned by Thai interests backed by Japanese funding, though other rail connections are possible; until there is an air bridge in the north end with Nok Air flights from Mae Sot Airport, Thailand to Mawlamyaing to bypass rough and politically conflicted overland connections. 1994 saw the start of construction of the isolated 160 km Ye-Dawei railway, completed March 1998.
This was joined to the route north at Ye by the new 250 m road/rail bridge across the Ye River, opened November 2003. In April 2008, the tracks were extended across the 2.4 km Thanlwin Bridge, a road/rail bridge located in Moulmein, provision having been made in its design when it was opened a few years earlier. This allowed the long isolated section south to Ye and Dawei to receive trains from the north of the country. A 20 mile extension to Thayetchaung Station was opened to traffic in June 2011. Yangon Central Railway Station via Mawlamyaing Station. Thanlwin River Bridge Mawlamyaing 178 Mawlamyaing 182 1/4 Kawt Kha Ni 185 3/4 Hpar Auk 189 Hmein Ga Nein 194 Mudon 197 1/2 Taw Ku 202 1/2 Ka Mar Wet 206 Ka Lawt Thawt 209 Kun Hlar 213 1/2 Thanbyuzayat 217 1/4 Pa Nga 223 1/4 Ka Yoke Pi 226 An Khe 229 1/2 Htin Shu 233 1/2 Ah Nin 239 1/2 Hnit Kayin 246 Lamaing 252 Taung Bon 258 Paing Wan 261 1/4 Pa Yan Maw - Pa Laing Kee 266 1/4 Ye 271 1/2 Ye River Bridge Chaung Taung 272/11 Kalawt Kyi - Koe Maing 279/19 Pauk Pin Kwin 288/5 Nat Kyi Zin 296/23 Sein Bon 299.62 Yae Ngan Gyi 301.77 Sin Swei 303.17 Min Tha 308/22 Hsin Ku 309.70 Ein Da Ra Za 318/22 Gan Gaw Taung 320 In Hpya - Kalein-Aung 333/0 Yae Pone - Hein Ze 341/20 Tha Ke Kwa 350/6 Dauk Lauk - Yebyu 362/19 Nyin Htway 365/13 Maung Mei Shaung 368/?
Za Har 371/0 Dawei 373/12 Thayetchaung Station 393 Myeik Station