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Taxation in the United States has changed drastically since its founding

Taxation in the United States has changed drastically since its founding. Originally
the federal government, much smaller than the one today, was financed with tariffs and internal taxes on a few items such as alcohol. The individual states were primarily financed with property taxes. Today tariffs are relatively small and most federal revenue comes from personal income taxes, payroll taxes, and corporate income taxes. In what country and during what time period do you believe the “best” form of taxation existed?

 
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