CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>History of taxation in the United States - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"7c4e12b2-264d-4379-bea2-6b9bc5a66a84","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"History_of_taxation_in_the_United_States","wgTitle":"History of taxation in the United States","wgCurRevisionId":1255230516,"wgRevisionId":1255230516,"wgArticleId":12255114,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["All articles lacking reliable references","Articles lacking reliable references from November 2012","Webarchive template wayback links","All articles with bare URLs for citations","Articles with bare URLs for citations from March 2022","Articles with PDF format bare URLs for citations","CS1 maint: archived copy as title","CS1 errors: generic name","CS1 maint: multiple names: authors list","Articles with short description", "Short description is different from Wikidata","All articles with unsourced statements","Articles with unsourced statements from November 2012","Articles with unsourced statements from July 2010","Articles with unsourced statements from October 2018","Articles with unsourced statements from October 2007","History of taxation in the United States","Economic history of the United States"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"History_of_taxation_in_the_United_States","wgRelevantArticleId":12255114,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"}, "wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true},"wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":60000,"wgRelatedArticlesCompat":[],"wgCentralAuthMobileDomain":false,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q16934092","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready", "skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready","ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","ext.scribunto.logs","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints", "ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.4"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="History of taxation in the United States - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/History_of_taxation_in_the_United_States"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/History_of_taxation_in_the_United_States"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-History_of_taxation_in_the_United_States rootpage-History_of_taxation_in_the_United_States skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=History+of+taxation+in+the+United+States" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=History+of+taxation+in+the+United+States" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=History+of+taxation+in+the+United+States" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=History+of+taxation+in+the+United+States" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Colonial_taxation" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Colonial_taxation"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Colonial taxation</span> </div> </a> <ul id="toc-Colonial_taxation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Influential_colonial_taxation_policies" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Influential_colonial_taxation_policies"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Influential colonial taxation policies</span> </div> </a> <button aria-controls="toc-Influential_colonial_taxation_policies-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Influential colonial taxation policies subsection</span> </button> <ul id="toc-Influential_colonial_taxation_policies-sublist" class="vector-toc-list"> <li id="toc-Stamp_Act" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Stamp_Act"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Stamp Act</span> </div> </a> <ul id="toc-Stamp_Act-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Townshend_Revenue_Act" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Townshend_Revenue_Act"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Townshend Revenue Act</span> </div> </a> <ul id="toc-Townshend_Revenue_Act-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sugar_Act_1764" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sugar_Act_1764"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Sugar Act 1764</span> </div> </a> <ul id="toc-Sugar_Act_1764-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Boston_Tea_Party" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Boston_Tea_Party"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Boston Tea Party</span> </div> </a> <ul id="toc-Boston_Tea_Party-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Capitation_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Capitation_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Capitation tax</span> </div> </a> <ul id="toc-Capitation_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tariffs" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Tariffs"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Tariffs</span> </div> </a> <button aria-controls="toc-Tariffs-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Tariffs subsection</span> </button> <ul id="toc-Tariffs-sublist" class="vector-toc-list"> <li id="toc-Income_for_federal_government" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_for_federal_government"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Income for federal government</span> </div> </a> <ul id="toc-Income_for_federal_government-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Protectionism" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Protectionism"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Protectionism</span> </div> </a> <ul id="toc-Protectionism-sublist" class="vector-toc-list"> <li id="toc-Origins_of_protectionism" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Origins_of_protectionism"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.1</span> <span>Origins of protectionism</span> </div> </a> <ul id="toc-Origins_of_protectionism-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sectionalism" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Sectionalism"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.2</span> <span>Sectionalism</span> </div> </a> <ul id="toc-Sectionalism-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Early_20th_century_protectionism" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Early_20th_century_protectionism"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.3</span> <span>Early 20th century protectionism</span> </div> </a> <ul id="toc-Early_20th_century_protectionism-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Era_of_GATT_and_WTO" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Era_of_GATT_and_WTO"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2.4</span> <span>Era of GATT and WTO</span> </div> </a> <ul id="toc-Era_of_GATT_and_WTO-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Excise_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Excise_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Excise tax</span> </div> </a> <ul id="toc-Excise_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Income tax</span> </div> </a> <button aria-controls="toc-Income_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Income tax subsection</span> </button> <ul id="toc-Income_tax-sublist" class="vector-toc-list"> <li id="toc-Legal_foundations" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Legal_foundations"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Legal foundations</span> </div> </a> <ul id="toc-Legal_foundations-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pre-16th_Amendment" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Pre-16th_Amendment"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Pre-16th Amendment</span> </div> </a> <ul id="toc-Pre-16th_Amendment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-16th_Amendment" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#16th_Amendment"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>16th Amendment</span> </div> </a> <ul id="toc-16th_Amendment-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_rate_reductions" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Tax_rate_reductions"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Tax rate reductions</span> </div> </a> <ul id="toc-Tax_rate_reductions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Development_of_the_modern_income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Development_of_the_modern_income_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>Development of the modern income tax</span> </div> </a> <ul id="toc-Development_of_the_modern_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Treatment_of_"income"" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Treatment_of_"income""> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6</span> <span>Treatment of "income"</span> </div> </a> <ul id="toc-Treatment_of_"income"-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Estate_and_gift_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Estate_and_gift_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Estate and gift tax</span> </div> </a> <ul id="toc-Estate_and_gift_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payroll_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Payroll_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Payroll tax</span> </div> </a> <button aria-controls="toc-Payroll_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Payroll tax subsection</span> </button> <ul id="toc-Payroll_tax-sublist" class="vector-toc-list"> <li id="toc-Creation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Creation"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.1</span> <span>Creation</span> </div> </a> <ul id="toc-Creation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Development" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Development"> <div class="vector-toc-text"> <span class="vector-toc-numb">8.2</span> <span>Development</span> </div> </a> <ul id="toc-Development-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Alternative_minimum_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Alternative_minimum_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Alternative minimum tax</span> </div> </a> <ul id="toc-Alternative_minimum_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Capital_gains_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Capital_gains_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Capital gains tax</span> </div> </a> <ul id="toc-Capital_gains_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Corporate_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Corporate tax</span> </div> </a> <ul id="toc-Corporate_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">13</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">14</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">History of taxation in the United States</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 2 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-2" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">2 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AA%D8%A7%D8%B1%D9%8A%D8%AE_%D8%A7%D9%84%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8_%D9%81%D9%8A_%D8%A7%D9%84%D9%88%D9%84%D8%A7%D9%8A%D8%A7%D8%AA_%D8%A7%D9%84%D9%85%D8%AA%D8%AD%D8%AF%D8%A9" title="تاريخ الضرائب في الولايات المتحدة – Arabic" lang="ar" hreflang="ar" data-title="تاريخ الضرائب في الولايات المتحدة" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Hist%C3%B3ria_da_tributa%C3%A7%C3%A3o_nos_Estados_Unidos" title="História da tributação nos Estados Unidos – Portuguese" lang="pt" hreflang="pt" data-title="História da tributação nos Estados Unidos" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q16934092#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/History_of_taxation_in_the_United_States" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:History_of_taxation_in_the_United_States" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/History_of_taxation_in_the_United_States"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/History_of_taxation_in_the_United_States"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/History_of_taxation_in_the_United_States" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/History_of_taxation_in_the_United_States" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&oldid=1255230516" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=History_of_taxation_in_the_United_States&id=1255230516&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FHistory_of_taxation_in_the_United_States"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FHistory_of_taxation_in_the_United_States"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=History_of_taxation_in_the_United_States&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=History_of_taxation_in_the_United_States&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q16934092" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/wiki/Category:United_States" title="Category:United States">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle" style="background:lavender"><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span class="skin-invert-image" typeof="mw:File"><a href="/wiki/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" width="100" height="92" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" data-file-width="62" data-file-height="57" /></a></span></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#Federal_taxation" title="Taxation in the United States">Federal taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">Alternative minimum tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax</a></li> <li><a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax</a></li> <li><a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax</a></li> <li><a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax</a></li> <li><a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax</a></li> <li><a href="/wiki/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax">Generation-skipping transfer tax</a></li> <li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax</a></li> <li><a href="/wiki/Federal_Insurance_Contributions_Act" title="Federal Insurance Contributions Act">Payroll tax</a></li> <li><a href="/wiki/Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service (IRS)</a></li> <li><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal Revenue Code (IRC)</a></li> <li><a href="/wiki/IRS_tax_forms" title="IRS tax forms">IRS tax forms</a></li> <li><a href="/wiki/Federal_tax_revenue_by_state" title="Federal tax revenue by state">Revenue by state</a></li> <li><a class="mw-selflink selflink">History</a></li> <li><a href="/wiki/Taxing_and_Spending_Clause" title="Taxing and Spending Clause">Constitutional authority</a></li> <li><a href="/wiki/Standing_(law)#Taxpayer_standing" title="Standing (law)">Taxpayer standing</a></li> <li><a href="/wiki/United_States_Tax_Court" title="United States Tax Court">Court</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Protest</a></li> <li><a href="/wiki/Tax_evasion_in_the_United_States" title="Tax evasion in the United States">Evasion</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Resistance</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Taxation_in_the_United_States#State_and_local_government_taxation" title="Taxation in the United States">State and local taxation</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><a href="/wiki/State_income_tax" title="State income tax">State income tax</a></li> <li><a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax</a></li> <li><a href="/wiki/Sales_taxes_in_the_United_States" title="Sales taxes in the United States">Sales tax</a></li> <li><a href="/wiki/State_and_local_tax_deduction" title="State and local tax deduction">State and local tax deduction</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use tax</a></li> <li><a href="/wiki/Land_value_tax_in_the_United_States" title="Land value tax in the United States">Land value tax</a></li> <li><a href="/wiki/State_tax_levels_in_the_United_States" title="State tax levels in the United States">State tax levels</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:lavender;;color: var(--color-base)"><a href="/wiki/Tax_reform" title="Tax reform">Federal tax reform</a></div><div class="sidebar-list-content mw-collapsible-content"> <ul><li><span class="wraplinks"><a href="/wiki/Automated_payment_transaction_tax" class="mw-redirect" title="Automated payment transaction tax">Automated payment transaction tax</a></span></li> <li><a href="/wiki/9%E2%80%939%E2%80%939_Plan" title="9–9–9 Plan">9–9–9</a></li> <li><a href="/wiki/Competitive_Tax_Plan" title="Competitive Tax Plan">Competitive Tax Plan</a></li> <li><a href="/wiki/Efficient_Taxation_of_Income" title="Efficient Taxation of Income">Efficient Taxation of Income</a></li> <li><a href="/wiki/FairTax" title="FairTax">FairTax</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li> <li><a href="/wiki/Hall%E2%80%93Rabushka_flat_tax" title="Hall–Rabushka flat tax">Hall–Rabushka flat tax</a></li> <li><a href="/wiki/Kemp_Commission" title="Kemp Commission">Kemp Commission</a></li> <li><a href="/wiki/Taxpayer_Choice_Act" title="Taxpayer Choice Act">Taxpayer Choice Act</a></li> <li><a href="/wiki/USA_Tax" title="USA Tax">USA Tax</a></li> <li><a href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value added tax</a></li> <li><a href="/wiki/Border-adjustment_tax_(United_States)" class="mw-redirect" title="Border-adjustment tax (United States)">Border-adjustment tax</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/16px-Flag_of_the_United_States.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/24px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 2x" data-file-width="1235" data-file-height="650" /></span></span> </span><a href="/wiki/Portal:United_States" title="Portal:United States">United States portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:US_taxation" title="Template:US taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:US_taxation" title="Template talk:US taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:US_taxation" title="Special:EditPage/Template:US taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Federal_taxes_by_type.pdf" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Federal_taxes_by_type.pdf/page1-600px-Federal_taxes_by_type.pdf.jpg" decoding="async" width="600" height="150" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Federal_taxes_by_type.pdf/page1-900px-Federal_taxes_by_type.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e0/Federal_taxes_by_type.pdf/page1-1200px-Federal_taxes_by_type.pdf.jpg 2x" data-file-width="2760" data-file-height="689" /></a><figcaption>Federal taxes by type</figcaption></figure> <p>The <b>history of taxation in the United States</b> begins with the colonial protest against British taxation policy in the 1760s, leading to the <a href="/wiki/American_Revolution" title="American Revolution">American Revolution</a>. The independent nation collected taxes on imports (<a href="/wiki/Tariff_in_American_history" class="mw-redirect" title="Tariff in American history">"tariffs"</a>), <a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">whiskey</a>, and (for a while) on glass windows. States and localities collected <a href="/wiki/Tax_per_head" class="mw-redirect" title="Tax per head">poll taxes</a> on voters and property taxes on land and commercial buildings. In addition, there were the state and federal <a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">excise taxes</a>. 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 <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">income taxes</a> briefly during the Civil War and the 1890s. In 1913, the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">16th Amendment</a> was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Colonial_taxation">Colonial taxation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=1" title="Edit section: Colonial taxation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Stamp_Act_1765_-_Triumph_of_America.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/2d/Stamp_Act_1765_-_Triumph_of_America.jpg/220px-Stamp_Act_1765_-_Triumph_of_America.jpg" decoding="async" width="220" height="170" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/2d/Stamp_Act_1765_-_Triumph_of_America.jpg/330px-Stamp_Act_1765_-_Triumph_of_America.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/2d/Stamp_Act_1765_-_Triumph_of_America.jpg/440px-Stamp_Act_1765_-_Triumph_of_America.jpg 2x" data-file-width="1277" data-file-height="985" /></a><figcaption>A British newspaper cartoon reacts to the repeal of the <a href="/wiki/Stamp_Act" class="mw-redirect" title="Stamp Act">Stamp Act</a> in 1765.</figcaption></figure> <p>Taxes were low at the local, colonial, and imperial levels throughout the colonial era.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The issue that led to the Revolution was whether parliament had the right to impose taxes on the Americans when they were not represented in parliament. </p> <div class="mw-heading mw-heading2"><h2 id="Influential_colonial_taxation_policies">Influential colonial taxation policies</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=2" title="Edit section: Influential colonial taxation policies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Stamp_Act">Stamp Act</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=3" title="Edit section: Stamp Act"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Stamp_Act_1765" title="Stamp Act 1765">Stamp Act 1765</a></div> <p>The Stamp Act of 1765 was the fourth Stamp Act to be passed by the Parliament of Great Britain and required all legal documents, permits, commercial contracts, newspapers, wills, pamphlets, and playing cards in the American colonies to carry a tax stamp. It was enacted on November 1, 1765, at the end of the Seven Years' War between the French and the British, a war that started with the young officer George Washington attacking a French outpost. The stamp tax had the scope of defraying the cost of maintaining the military presence protecting the colonies. Americans rose in strong protest, arguing in terms of "<a href="/wiki/No_Taxation_without_Representation" class="mw-redirect" title="No Taxation without Representation">No Taxation without Representation</a>". Boycotts forced Britain to repeal the stamp tax, while convincing many British leaders it was essential to tax the colonists on something to demonstrate the sovereignty of Parliament. </p> <div class="mw-heading mw-heading3"><h3 id="Townshend_Revenue_Act">Townshend Revenue Act</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=4" title="Edit section: Townshend Revenue Act"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Townshend_Revenue_Act" class="mw-redirect" title="Townshend Revenue Act">Townshend Revenue Act</a></div> <p>The Townshend Revenue Act were two tax laws passed by Parliament in 1767; they were proposed by <a href="/wiki/Charles_Townshend" title="Charles Townshend">Charles Townshend</a>, <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a>. They placed a tax on common products imported into the <a href="/wiki/Colonial_America" class="mw-redirect" title="Colonial America">American Colonies</a>, such as lead, paper, paint, glass, and tea. In contrast to the <a href="/wiki/Stamp_Act_1765" title="Stamp Act 1765">Stamp Act of 1765</a>, the laws were not a direct tax that people paid daily, but a tax on imports that was collected from the ship's captain when he unloaded the cargo. The Townshend Acts also created three new <a href="/wiki/Admiralty_court" title="Admiralty court">admiralty courts</a> to try Americans who ignored the laws.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Sugar_Act_1764">Sugar Act 1764</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=5" title="Edit section: Sugar Act 1764"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Sugar_Act" title="Sugar Act">Sugar Act</a></div> <p>The tax on sugar, cloth, and coffee. These were non-British exports. </p> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Boston_tea_party.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Boston_tea_party.jpg/220px-Boston_tea_party.jpg" decoding="async" width="220" height="150" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/27/Boston_tea_party.jpg/330px-Boston_tea_party.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/2/27/Boston_tea_party.jpg/440px-Boston_tea_party.jpg 2x" data-file-width="3000" data-file-height="2044" /></a><figcaption>This 1846 lithograph has become a classic image of the <a href="/wiki/Boston_Tea_Party" title="Boston Tea Party">Boston Tea Party</a>.</figcaption></figure> <div class="mw-heading mw-heading3"><h3 id="Boston_Tea_Party">Boston Tea Party</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=6" title="Edit section: Boston Tea Party"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Boston_Tea_Party" title="Boston Tea Party">Boston Tea Party</a></div> <p>The Boston Tea Party was an act of <a href="/wiki/Protest" title="Protest">protest</a> by the <a href="/wiki/American_colonists" class="mw-redirect" title="American colonists">American colonists</a> against <a href="/wiki/Great_Britain" title="Great Britain">Great Britain</a> for the <a href="/wiki/Tea_Act" title="Tea Act">Tea Act</a> in which they dumped many chests of tea into <a href="/wiki/Boston_Harbor" title="Boston Harbor">Boston Harbor</a>. The cuts to taxation on tea undermined American smugglers, who destroyed the tea in retaliation for its exemption from taxes. Britain reacted harshly, and the conflict escalated to war in 1775. </p> <div class="mw-heading mw-heading2"><h2 id="Capitation_tax">Capitation tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=7" title="Edit section: Capitation tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Poll_taxes_in_the_United_States" title="Poll taxes in the United States">Poll taxes in the United States</a></div> <p>Capitation taxes, also known as <a href="/wiki/Poll_tax" title="Poll tax">poll taxes</a>, were initially created in the 1890s. Poll taxes are a fixed tax on individuals, regardless of income; voters must pay the tax before they are permitted to cast a ballot. These taxes were occasionally paired with literacy tests to prove qualification to vote.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>Revenue from poll taxes acted as a major source of funding for state governments. To increase this revenue, poll taxes were also frequently extended to the process of obtaining hunting, fishing, and driving licenses.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Poll taxes were a prerequisite to voting registration in many states. Often, legislatures required the tax to be paid on a day separate from the polls. Voters were then required to bring proof of payment on election day.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> This caused issues for various workers that had to move frequently and were unable to maintain proper bookkeeping. </p><p>These taxes were widely utilized as a form of voter prevention in southern states after the abolition of slavery. They were introduced as part of the <a href="/wiki/Jim_Crow_laws" title="Jim Crow laws">Jim Crow laws</a> to deter black Americans from voting. However, capitation tax laws did not directly state a specific group of people and the tax requirements applied to all races and both sexes. Therefore, poll taxes were also often used to discriminate against women who attempted to vote.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Some poor white male voters were deemed exempt from poll taxes via grandfather clause if they had an ancestor who could vote prior to the Civil War.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Twenty-fourth_Amendment_to_the_United_States_Constitution" title="Twenty-fourth Amendment to the United States Constitution">Twenty-Fourth Amendment</a> terminated the use of poll taxes in federal elections in 1964. Alabama, Arkansas, Mississippi, Texas, and Virginia continued to utilize poll taxes for state elections until <i><a href="/wiki/Harper_v._Virginia_State_Board_of_Elections" title="Harper v. Virginia State Board of Elections">Harper v. Virginia Board of Elections</a></i>, a U.S. Supreme Court case held in 1966. The court ruled that capitation taxes enforced in state elections are also unconstitutional. </p> <div class="mw-heading mw-heading2"><h2 id="Tariffs">Tariffs</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=8" title="Edit section: Tariffs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tariff_in_American_history" class="mw-redirect" title="Tariff in American history">Tariff in American history</a></div> <div class="mw-heading mw-heading3"><h3 id="Income_for_federal_government">Income for federal government</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=9" title="Edit section: Income for federal government"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Hamilton_Tariff" class="mw-redirect" title="Hamilton Tariff">Hamilton Tariff</a></div> <p>Tariffs have played different parts in <a href="/wiki/U.S._trade_policy" class="mw-redirect" title="U.S. trade policy">trade policy</a> and the <a href="/wiki/Economic_history_of_the_United_States" title="Economic history of the United States">economic history of the United States</a>. Tariffs were the largest source of federal revenue from the 1790s to the eve of <a href="/wiki/World_War_I" title="World War I">World War I</a> until it was surpassed by income taxes. Since the revenue from the tariff was considered essential and easy to collect at the major <a href="/wiki/Port" title="Port">ports</a>, it was agreed the nation should have a tariff for revenue purposes.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Protectionism">Protectionism</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=10" title="Edit section: Protectionism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Another role the tariff played was in the <a href="/wiki/Protectionism" title="Protectionism">protection of local industry</a>; it was the political dimension of the tariff. From the 1790s to the present day, the tariff (and closely related issues such as import quotas and <a href="/wiki/Trade" title="Trade">trade</a> treaties) generated enormous political stresses. These stresses lead to the <a href="/wiki/Nullification_crisis" title="Nullification crisis">Nullification crisis</a> during the 19th century, and the creation of the <a href="/wiki/World_Trade_Organization" title="World Trade Organization">World Trade Organization</a>. </p> <div class="mw-heading mw-heading4"><h4 id="Origins_of_protectionism">Origins of protectionism</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=11" title="Edit section: Origins of protectionism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>When <a href="/wiki/Alexander_Hamilton" title="Alexander Hamilton">Alexander Hamilton</a> was the <a href="/wiki/United_States_Secretary_of_the_Treasury" title="United States Secretary of the Treasury">United States Secretary of the Treasury</a> he issued the <a href="/wiki/Report_on_Manufactures" title="Report on Manufactures">Report on Manufactures</a>, which reasoned that applying tariffs in moderation, in addition to raising revenue to fund the federal government, would also encourage domestic manufacturing and growth of the economy by applying the funds raised in part towards subsidies (called bounties in his time) to manufacturers. The main purposes sought by Hamilton through the tariff were to: (1) protect American infant industry for a short term until it could compete; (2) raise revenue to pay the expenses of government; (3) raise revenue to directly support manufacturing through bounties (subsidies).<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> This resulted in the passage of three tariffs by Congress, the <a href="/wiki/Tariff_of_1789" title="Tariff of 1789">Tariff of 1789</a>, the <a href="/wiki/Tariff_of_1790" title="Tariff of 1790">Tariff of 1790</a>, and the <a href="/wiki/Tariff_of_1792" title="Tariff of 1792">Tariff of 1792</a> which progressively increased tariffs. </p> <div class="mw-heading mw-heading4"><h4 id="Sectionalism">Sectionalism</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=12" title="Edit section: Sectionalism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tariffs contributed to sectionalism between the North and the South. The <a href="/wiki/Tariff_of_1824" title="Tariff of 1824">Tariff of 1824</a> increased tariffs to protect the American industry in the face of cheaper imported commodities such as iron products, wool, and cotton textiles, and agricultural goods from England. This tariff was the first in which the sectional interests of the North and the South truly came into conflict because the South advocated lower tariffs to take advantage of tariff reciprocity from England and other countries that purchased raw agricultural materials from the South. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2012)">citation needed</span></a></i>]</sup> </p><p>The <a href="/wiki/Tariff_of_1828" class="mw-redirect" title="Tariff of 1828">Tariff of 1828</a>, also known as the Tariff of Abominations, and the <a href="/wiki/Tariff_of_1832" title="Tariff of 1832">Tariff of 1832</a> accelerated sectionalism between the North and the South. For a brief moment in 1832, South Carolina made vague threats to leave the Union over the tariff issue.<sup id="cite_ref-Tariff_of_1832_11-0" class="reference"><a href="#cite_note-Tariff_of_1832-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> In 1833, to ease North-South relations, Congress lowered the tariffs.<sup id="cite_ref-Tariff_of_1832_11-1" class="reference"><a href="#cite_note-Tariff_of_1832-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> In the 1850s, the South gained greater influence over tariff policy and made subsequent reductions.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p><p>In 1861, just before the Civil War, Congress enacted the <a href="/wiki/Morrill_Tariff" title="Morrill Tariff">Morrill Tariff</a>, which applied high rates and inaugurated a period of relatively continuous trade protection in the United States that lasted until the <a href="/wiki/Underwood_Tariff" class="mw-redirect" title="Underwood Tariff">Underwood Tariff</a> of 1913. The schedule of the Morrill Tariff and its two successor bills were retained long after the end of the Civil War.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Early_20th_century_protectionism">Early 20th century protectionism</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=13" title="Edit section: Early 20th century protectionism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 1921, Congress sought to protect local agriculture as opposed to the industry bypassing the <a href="/wiki/Emergency_Tariff_of_1921" title="Emergency Tariff of 1921">Emergency Tariff</a>, which increased rates on <a href="/wiki/Wheat" title="Wheat">wheat</a>, <a href="/wiki/Sugar" title="Sugar">sugar</a>, <a href="/wiki/Meat" title="Meat">meat</a>, <a href="/wiki/Wool" title="Wool">wool</a> and other agricultural products brought into the <a href="/wiki/United_States" title="United States">United States</a> from foreign nations, which protected domestic producers of those items. </p><p>However, one year later Congress passed another tariff, the <a href="/wiki/Fordney%E2%80%93McCumber_Tariff" title="Fordney–McCumber Tariff">Fordney–McCumber Tariff</a>, which applied the scientific tariff and the American Selling Price. The purpose of the scientific tariff was to equalize production costs among countries so that no country could undercut the prices charged by American companies.<sup id="cite_ref-Fordney-McCumber_Tariff_14-0" class="reference"><a href="#cite_note-Fordney-McCumber_Tariff-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> The difference in production costs was calculated by the Tariff Commission. A second novelty was the American Selling Price. This allowed the president to calculate the duty based on the price of the American price of a good, not the imported good.<sup id="cite_ref-Fordney-McCumber_Tariff_14-1" class="reference"><a href="#cite_note-Fordney-McCumber_Tariff-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>During the outbreak of the Great Depression in 1930, Congress raised tariffs via the <a href="/wiki/Smoot%E2%80%93Hawley_Tariff_Act" title="Smoot–Hawley Tariff Act">Smoot–Hawley Tariff Act</a> on over 20,000 imported goods to record levels, and, in the opinion of most economists, worsened the Great Depression by causing other countries to reciprocate, thereby plunging American imports and exports by more than half.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (November 2012)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading4"><h4 id="Era_of_GATT_and_WTO">Era of GATT and WTO</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=14" title="Edit section: Era of GATT and WTO"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 1948, the US signed the <a href="/wiki/General_Agreement_on_Tariffs_and_Trade" title="General Agreement on Tariffs and Trade">General Agreement on Tariffs and Trade</a> (GATT), which reduced tariff barriers and other quantitative restrictions and subsidies on trade through a series of agreements. </p><p>In 1993, the GATT was updated (<i>GATT 1994</i>) to include new obligations upon its signatories. One of the most significant changes was the creation of the <a href="/wiki/World_Trade_Organization" title="World Trade Organization">World Trade Organization</a> (WTO). Whereas GATT was a set of rules agreed upon by nations, the WTO is an institutional body. The WTO expanded its scope from traded goods to trade within the <a href="/wiki/Service_sector" class="mw-redirect" title="Service sector">service sector</a> and <a href="/wiki/Intellectual_Property_Rights" class="mw-redirect" title="Intellectual Property Rights">intellectual property rights</a>. Although it was designed to serve multilateral agreements, during several rounds of GATT negotiations (particularly the <a href="/wiki/Tokyo" title="Tokyo">Tokyo</a> Round) <a href="/wiki/Plurilateral" class="mw-redirect" title="Plurilateral">plurilateral</a> agreements created selective trading and caused fragmentation among members. WTO arrangements are generally a multilateral agreement settlement mechanism of GATT.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Excise_tax">Excise tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=15" title="Edit section: Excise tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax in the United States</a> and <a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:WhiskeyRebellion.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/WhiskeyRebellion.jpg/220px-WhiskeyRebellion.jpg" decoding="async" width="220" height="139" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/WhiskeyRebellion.jpg/330px-WhiskeyRebellion.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/96/WhiskeyRebellion.jpg/440px-WhiskeyRebellion.jpg 2x" data-file-width="7536" data-file-height="4778" /></a><figcaption>The <a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a>: The painting depicts <a href="/wiki/George_Washington" title="George Washington">George Washington</a> and his troops near <a href="/wiki/Fort_Cumberland_(Maryland)" title="Fort Cumberland (Maryland)">Fort Cumberland</a>, <a href="/wiki/Maryland" title="Maryland">Maryland</a>, before their march to suppress the <a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a> in western Pennsylvania.</figcaption></figure> <p>Federal <a href="/wiki/Excise_tax" class="mw-redirect" title="Excise tax">excise taxes</a> are applied to specific items such as motor fuels, tires, telephone usage, tobacco products, and <a href="/wiki/Alcohol_tax" title="Alcohol tax">alcoholic beverages</a>. Excise taxes are often, but not always, allocated to special funds related to the object or activity taxed. </p><p>During the <a href="/wiki/Presidency_of_George_Washington" title="Presidency of George Washington">presidency of George Washington</a>, <a href="/wiki/Alexander_Hamilton" title="Alexander Hamilton">Alexander Hamilton</a> proposed a tax on distilled spirits to fund his policy of <a href="/wiki/Debt_Assumption" class="mw-redirect" title="Debt Assumption">assuming the war debt</a> of the <a href="/wiki/American_Revolution" title="American Revolution">American Revolution</a> for those states which had failed to pay. After a vigorous debate, the House decided by a vote of 35–21 to approve legislation imposing a seven-cent-per-gallon excise tax on whiskey. This marks the first time in American history that Congress voted to tax an American product; this led to the <a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Income_tax">Income tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=16" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax in the United States</a></div> <figure class="mw-halign-right" typeof="mw:File"><a href="/wiki/File:Federal,_State,_and_Local_income_tax_GDP.pdf" class="mw-file-description" title="Federal, State, and Local income tax GDP"><img alt="Federal, State, and Local income tax GDP" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/72/Federal%2C_State%2C_and_Local_income_tax_GDP.pdf/page1-800px-Federal%2C_State%2C_and_Local_income_tax_GDP.pdf.jpg" decoding="async" width="800" height="204" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/72/Federal%2C_State%2C_and_Local_income_tax_GDP.pdf/page1-1200px-Federal%2C_State%2C_and_Local_income_tax_GDP.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/72/Federal%2C_State%2C_and_Local_income_tax_GDP.pdf/page1-1600px-Federal%2C_State%2C_and_Local_income_tax_GDP.pdf.jpg 2x" data-file-width="2679" data-file-height="683" /></a><figcaption>Federal, State, and Local income tax GDP</figcaption></figure> <div style="clear:both;" class=""></div> <p>The history of income taxation in the United States began in the 19th century with the imposition of income taxes to fund war efforts. However, the constitutionality of income taxation was widely held in doubt (see <i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' Loan & Trust Co.</a></i>) until 1913 with the ratification of the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">16th Amendment</a>. </p> <div class="mw-heading mw-heading3"><h3 id="Legal_foundations">Legal foundations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=17" title="Edit section: Legal foundations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Article I, Section 8, Clause 1 of the United States Constitution assigns <a href="/wiki/United_States_Congress" title="United States Congress">Congress</a> the power to impose "Taxes, Duties, Imposts, and Excises", but the same clause also requires that "Duties, Imposts, and Excises shall be uniform throughout the United States".<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>In addition, the Constitution specifically limited Congress' ability to impose direct taxes, by requiring it to distribute direct taxes in proportion to each state's census population. It was thought that <a href="/wiki/Tax_per_head" class="mw-redirect" title="Tax per head">head taxes</a> and <a href="/wiki/Property_tax" title="Property tax">property taxes</a> (slaves could be taxed as either or both) were likely to be abused and that they bore no relation to the activities in which the federal government had a legitimate interest. The fourth clause of section 9, therefore, specifies that "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken". </p><p>Taxation was also the subject of <a href="/wiki/Federalist_No._33" title="Federalist No. 33">Federalist No. 33</a> penned secretly by the Federalist <a href="/wiki/Alexander_Hamilton" title="Alexander Hamilton">Alexander Hamilton</a> under the <a href="/wiki/Pseudonym" title="Pseudonym">pseudonym</a> <a href="/wiki/Federalist_Papers#Origins" class="mw-redirect" title="Federalist Papers">Publius</a>. In it, he explains that the wording of the "Necessary and Proper" clause should serve as guidelines for the legislation of laws regarding taxation. The legislative branch is to be the judge, but any abuse of those powers of judging can be overturned by the people, whether as states or as a larger group. </p><p>What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax. The courts have generally held that direct taxes are limited to taxes on people (variously called "capitation", "poll tax" or "head tax") and property.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> All other taxes are commonly referred to as "indirect taxes".<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Pre-16th_Amendment">Pre-16th Amendment</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=18" title="Edit section: Pre-16th Amendment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>To help pay for its war effort in the <a href="/wiki/American_Civil_War" title="American Civil War">American Civil War</a>, Congress imposed its first personal income tax in 1861.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> It was part of the <a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">Revenue Act of 1861</a> (3% of all incomes over US$800; rescinded in 1872). Congress also enacted the <a href="/wiki/Revenue_Act_of_1862" title="Revenue Act of 1862">Revenue Act of 1862</a>, which levied a 3% tax on incomes above $600, rising to 5% for incomes above $10,000. Rates were raised in 1864. This income tax was repealed in 1872. </p><p>A new income tax statute was enacted as part of the 1894 Tariff Act.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> At that time, the <a href="/wiki/United_States_Constitution" class="mw-redirect" title="United States Constitution">United States Constitution</a> specified that Congress could impose a "direct" tax only if the law apportioned that tax among the states according to each state's <a href="/wiki/United_States_Census" class="mw-redirect" title="United States Census">census</a> population.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p><p>In 1895, the <a href="/wiki/United_States_Supreme_Court" class="mw-redirect" title="United States Supreme Court">United States Supreme Court</a> ruled, in <i><a href="/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co." title="Pollock v. Farmers' Loan & Trust Co.">Pollock v. Farmers' Loan & Trust Co.</a>,</i> that taxes on <a href="/wiki/Economic_rent" title="Economic rent">rents</a> from real estate, on <a href="/wiki/Interest" title="Interest">interest</a> income from personal property and other income from personal property (which includes <a href="/wiki/Dividend" title="Dividend">dividend</a> income) were direct taxes on property and therefore had to be apportioned. Since the apportionment of income taxes is impractical, the <i>Pollock</i> rulings had the effect of prohibiting a federal tax on income from the property. Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the <i>Pollock</i> decision until the time of ratification of the Sixteenth Amendment (below). </p> <div class="mw-heading mw-heading3"><h3 id="16th_Amendment">16th Amendment</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=19" title="Edit section: 16th Amendment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:16th_Amendment_Pg1of1_AC.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/16th_Amendment_Pg1of1_AC.jpg/220px-16th_Amendment_Pg1of1_AC.jpg" decoding="async" width="220" height="333" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/16th_Amendment_Pg1of1_AC.jpg/330px-16th_Amendment_Pg1of1_AC.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/eb/16th_Amendment_Pg1of1_AC.jpg/440px-16th_Amendment_Pg1of1_AC.jpg 2x" data-file-width="1474" data-file-height="2230" /></a><figcaption>Amendment XVI in the <a href="/wiki/National_Archives_and_Records_Administration" title="National Archives and Records Administration">National Archives</a></figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment to the United States Constitution</a></div> <p>In response to the Supreme Court decision in the <i>Pollock</i> case, Congress proposed the <a href="/wiki/Sixteenth_Amendment_to_the_United_States_Constitution" title="Sixteenth Amendment to the United States Constitution">Sixteenth Amendment</a>, which was ratified in 1913,<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> and which states: </p> <blockquote><p>The Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.</p></blockquote> <p>The <a href="/wiki/Supreme_Court_of_the_United_States" title="Supreme Court of the United States">Supreme Court</a> in <i><a href="/wiki/Brushaber_v._Union_Pacific_Railroad" class="mw-redirect" title="Brushaber v. Union Pacific Railroad">Brushaber v. Union Pacific Railroad</a>,</i> <a href="/wiki/List_of_United_States_Supreme_Court_cases,_volume_240" title="List of United States Supreme Court cases, volume 240">240</a> <a href="/wiki/United_States_Reports" title="United States Reports">U.S.</a> <a rel="nofollow" class="external text" href="https://supreme.justia.com/cases/federal/us/240/1/">1</a> (1916), indicated that the Sixteenth Amendment did not expand the federal government's existing power to tax income (meaning profit or gain from any source) but rather removed the possibility of classifying an income tax as a direct tax based on the source of the income. The Amendment removed the need for the income tax on interest, dividends, and rents to be apportioned among the states based on population. Income taxes are required, however, to abide by the law of geographical uniformity. </p><p>Congress enacted an income tax in October 1913 as part of the <a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">Revenue Act of 1913</a>, levying a 1% tax on net personal incomes above $3,000, with a 6% surtax on incomes above $500,000. By 1918, the top rate of the income tax was increased to 77% (on income over $1,000,000, equivalent of $16,717,815 in 2018 dollars<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup>). The average rate for the (unspecified) "very rich" however, was 15%. The rate was increased in 1917 during World War I.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> The top marginal tax rate was reduced to 58% in 1922, to 25% in 1925 and finally to 24% in 1929. In 1932 the top marginal tax rate was increased to 63% during the <a href="/wiki/Great_Depression" title="Great Depression">Great Depression</a> and steadily increased, reaching 94% in 1944<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> (on income over $200,000, equivalent of $2,868,625 in 2018 dollars<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup>). During World War II, Congress introduced payroll withholding and quarterly tax payments.<sup id="cite_ref-politifact.com_28-0" class="reference"><a href="#cite_note-politifact.com-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Tax_rate_reductions">Tax rate reductions</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=20" title="Edit section: Tax rate reductions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Berryman_political_cartoon_on_income_tax_vs_sales_tax_(3_June_1933).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Berryman_political_cartoon_on_income_tax_vs_sales_tax_%283_June_1933%29.jpg/220px-Berryman_political_cartoon_on_income_tax_vs_sales_tax_%283_June_1933%29.jpg" decoding="async" width="220" height="243" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Berryman_political_cartoon_on_income_tax_vs_sales_tax_%283_June_1933%29.jpg/330px-Berryman_political_cartoon_on_income_tax_vs_sales_tax_%283_June_1933%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c0/Berryman_political_cartoon_on_income_tax_vs_sales_tax_%283_June_1933%29.jpg/440px-Berryman_political_cartoon_on_income_tax_vs_sales_tax_%283_June_1933%29.jpg 2x" data-file-width="750" data-file-height="829" /></a><figcaption>A comedic representation by <a href="/wiki/Clifford_K._Berryman" title="Clifford K. Berryman">Clifford K. Berryman</a> of the debate to introduce a sales tax in the United States in 1933 and end the income tax</figcaption></figure> <p>Following World War II tax increases, top marginal individual tax rates stayed near or above 90%, and the effective tax rate at 70% for the highest incomes (few paid the top rate), until 1964 when the top marginal tax rate was lowered to 70%. Kennedy explicitly called for a top rate of 65 percent, but added that it should be set at 70 percent if certain deductions were not phased out at the top of the income scale.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> The top marginal tax rate was lowered to 50% in 1982 and eventually to 28% in 1988. It slowly increased to 39.6% in 2000, then was reduced to 35% for the period 2003 through 2012.<sup id="cite_ref-politifact.com_28-1" class="reference"><a href="#cite_note-politifact.com-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> Corporate tax rates were lowered from 48% to 46% in 1981 (<a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">PL 97-34</a>), then to 34% in 1986 (<a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">PL 99-514</a>), and increased to 35% in 1993, subsequently lowered to 21% in 2018. </p><p>Timothy Noah, the senior editor of the New Republic, argues that while Ronald Reagan made massive reductions in the nominal marginal income tax rates with his Tax Reform Act of 1986, this reform did not make a similarly massive reduction in the effective tax rate on the higher marginal incomes. Noah writes in his ten-part series entitled "The Great Divergence," that in 1979, the effective tax rate on the top 0.01 percent of taxpayers was 42.9 percent, according to the Congressional Budget Office, but that by Reagan's last year in office it was 32.2%. This effective rate on high incomes held steadily until the first few years of the Clinton presidency when it increased to a peak high of 41%. However, it fell back down to the low 30s by his second term in the White House. This percentage reduction in the effective marginal income tax rate for the wealthiest Americans, 9%, is not a very large decrease in their tax burden, according to Noah, especially in comparison to the 20% drop in nominal rates from 1980 to 1981 and the 15% drop in nominal rates from 1986 to 1987. In addition to this small reduction in the income taxes of the wealthiest taxpayers in America, Noah discovered that the effective income tax burden for the bottom 20% of wage earners was 8% in 1979 and dropped to 6.4% under the Clinton Administration. This effective rate further dropped under the George W. Bush Administration. Under Bush, the rate decreased from 6.4% to 4.3%.<sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> These figures also correspond to an analysis of effective tax rates from 1979–2005 by the <a href="/wiki/Congressional_Budget_Office" title="Congressional Budget Office">Congressional Budget Office</a>.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Development_of_the_modern_income_tax">Development of the modern income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=21" title="Edit section: Development of the modern income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Historical_Income_Tax_Rates_and_brackets.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/5/53/Historical_Income_Tax_Rates_and_brackets.png/350px-Historical_Income_Tax_Rates_and_brackets.png" decoding="async" width="350" height="184" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/53/Historical_Income_Tax_Rates_and_brackets.png/525px-Historical_Income_Tax_Rates_and_brackets.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/53/Historical_Income_Tax_Rates_and_brackets.png/700px-Historical_Income_Tax_Rates_and_brackets.png 2x" data-file-width="12870" data-file-height="6753" /></a><figcaption> <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><div class="legend"><span class="legend-line mw-no-invert" style="display: inline-block; vertical-align: middle; width: 1.67em; height: 0; border-style: none; border-top: 2px dotted black;border-top:#F23F45 solid 3px;"> </span> Top <a href="/wiki/Marginal_income_tax_rate" class="mw-redirect" title="Marginal income tax rate">marginal</a> income tax rates</div> <div><ul><li><a href="/wiki/Tax_bracket" title="Tax bracket"> Tax brackets</a></li></ul></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-line mw-no-invert" style="display: inline-block; vertical-align: middle; width: 1.67em; height: 0; border-style: none; border-top: 2px dotted black;border-top:#3CA3FA solid 3px;"> </span> Lowest marginal income tax rates</div> </figcaption></figure> <p>Congress re-adopted the income tax in 1913, levying a 1% tax on net personal incomes above $3,000, with a 6% <a href="/wiki/Surtax" title="Surtax">surtax</a> on incomes above $500,000. By 1918, the top rate of the income tax was increased to 77% (on income over $1,000,000) to finance <a href="/wiki/World_War_I" title="World War I">World War I</a>. The top marginal tax rate was reduced to 58% in 1922, to 25% in 1925, and finally to 24% in 1929. In 1932 the top marginal tax rate was increased to 63% during the <a href="/wiki/Great_Depression" title="Great Depression">Great Depression</a> and steadily increased. </p><p>During World War II, Congress introduced payroll withholding and quarterly tax payments. President <a href="/wiki/Franklin_D._Roosevelt" title="Franklin D. Roosevelt">Franklin D. Roosevelt</a> proposed a 100% tax on all incomes over $25,000, stating that the success of the war effort required both revenue and public income equity.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> When Congress did not enact that proposal, Roosevelt issued an executive order attempting to achieve a similar result through a salary cap on certain salaries in connection with contracts between the private sector and the federal government.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> For tax years 1944 through 1951, the highest marginal tax rate for individuals was 91%, increasing to 92% for 1952 and 1953, and reverting to 91% 1954 through 1963.<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>For the 1964 tax year, the top marginal tax rate for individuals was lowered to 77%, and then to 70% for tax years 1965 through 1981. In 1978 income brackets were adjusted for inflation, so fewer people were taxed at high rates.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> The top marginal tax rate was lowered to 50% for tax years 1982 through 1986.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> Reagan undid 40% of his 1981 tax cut, in 1983 he hiked gas and payroll taxes, and in 1984 he raised tax revenue by closing loopholes for businesses.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> According to historian and domestic policy adviser Bruce Bartlett, Reagan's 12 tax increases over the course of his presidency took back half of the 1981 tax cut.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> </p><p>For tax year 1987, the highest marginal tax rate was 38.5% for individuals.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> It was lowered to 28% in revenue neutral fashion, eliminating many loopholes and shelters, along with in corporate taxes, (with a 33% "bubble rate") for tax years 1988 through 1990.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> Ultimately, the combination of base broadening and rate reduction raised revenue equal to about 4% of existing tax revenue<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>For the 1991 and 1992 tax years, the top marginal rate was increased to 31% <a href="/wiki/Read_my_lips:_no_new_taxes" title="Read my lips: no new taxes">in a budget deal</a> President <a href="/wiki/George_H._W._Bush" title="George H. W. Bush">George H. W. Bush</a> made with the Congress.<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p><p>In 1993 the <a href="/wiki/Bill_Clinton" title="Bill Clinton">Clinton</a> administration proposed and the Congress accepted (with no Republican support) an increase in the top marginal rate to 39.6% for the 1993 tax year, where it remained through the tax year 2000.<sup id="cite_ref-49" class="reference"><a href="#cite_note-49"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> </p> <figure class="mw-default-size mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:U.S.-Tax-Revenues-As-GDP-Percentage-(75-05).JPG" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c9/U.S.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.JPG/220px-U.S.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.JPG" decoding="async" width="220" height="115" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c9/U.S.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.JPG/330px-U.S.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.JPG 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c9/U.S.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.JPG/440px-U.S.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.JPG 2x" data-file-width="1412" data-file-height="737" /></a><figcaption>Total government tax revenues as a percentage of GDP for the U.S. in comparison to the <a href="/wiki/OECD" title="OECD">OECD</a> and the <a href="/wiki/EU_15" class="mw-redirect" title="EU 15">EU 15</a>.</figcaption></figure> <p>In 2001, President <a href="/wiki/George_W._Bush" title="George W. Bush">George W. Bush</a> proposed and Congress accepted an eventual lowering of the top marginal rate to 35%. However, this was done in stages: with the highest marginal rate of 39.1% for 2001, then 38.6% for 2002 and finally 35% for years 2003 through 2010.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> This measure had a <a href="/wiki/Sunset_provision" title="Sunset provision">sunset provision</a> and was scheduled to expire for the 2011 tax year when rates would have returned to those adopted during the Clinton years unless Congress changed the law;<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> Congress did so bypassing the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, signed by President Barack Obama on December 17, 2010. </p><p>At first, the income tax was incrementally expanded by the <a href="/wiki/Congress_of_the_United_States" class="mw-redirect" title="Congress of the United States">Congress of the United States</a>, and then inflation automatically raised most persons into <a href="/wiki/Tax_bracket" title="Tax bracket">tax brackets</a> formerly reserved for the wealthy until income tax brackets were adjusted for inflation. Income tax now applies to almost two-thirds of the population.<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> The lowest-earning workers, especially those with dependents, pay no income taxes as a group and get a small subsidy from the federal government because of child credits and the <a href="/wiki/Earned_Income_Tax_Credit" class="mw-redirect" title="Earned Income Tax Credit">Earned Income Tax Credit</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (July 2010)">citation needed</span></a></i>]</sup> </p><p>While the government was originally funded via <a href="/wiki/Tariff" title="Tariff">tariffs</a> upon imported goods, tariffs now represent only a minor portion of federal revenues. Non-tax fees are generated to recompense agencies for services or to fill specific <a href="/wiki/Trust_fund" class="mw-redirect" title="Trust fund">trust funds</a> such as the fee placed upon <a href="/wiki/Airline_ticket" title="Airline ticket">airline tickets</a> for airport expansion and <a href="/wiki/Air_traffic_control" title="Air traffic control">air traffic control</a>. Often the receipts intended to be placed in "trust" funds are used for other purposes, with the government posting an <a href="/wiki/IOU_(debt)" class="mw-redirect" title="IOU (debt)">IOU</a> ('I owe you) in the form of a <a href="/w/index.php?title=Federal_bond&action=edit&redlink=1" class="new" title="Federal bond (page does not exist)">federal bond</a> or other <a href="/wiki/Accounting" title="Accounting">accounting</a> instrument, then spending the money on unrelated current expenditures.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2018)">citation needed</span></a></i>]</sup> </p><p>Net long-term <a href="/wiki/Capital_gain" title="Capital gain">capital gains</a> as well as certain types of <a href="/wiki/Qualified_dividend" title="Qualified dividend">qualified dividend</a> income are taxed preferentially. The federal government collects several specific taxes in addition to the general income tax. <a href="/wiki/Social_Security_(United_States)" title="Social Security (United States)">Social Security</a> and <a href="/wiki/Medicare_(United_States)" title="Medicare (United States)">Medicare</a> are large <a href="/w/index.php?title=Social_support_programs&action=edit&redlink=1" class="new" title="Social support programs (page does not exist)">social support programs</a> which are funded by taxes on personal earned income (see below). </p> <div class="mw-heading mw-heading3"><h3 id="Treatment_of_"income""><span id="Treatment_of_.22income.22"></span>Treatment of "income"</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=22" title="Edit section: Treatment of "income""><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax statutes passed after the ratification of the Sixteenth Amendment in 1913 are sometimes referred to as the "modern" tax statutes. Hundreds of Congressional acts have been passed since 1913, as well as several codifications (i.e., topical reorganizations) of the statutes (see <a href="/wiki/Codification_(law)" title="Codification (law)">Codification</a>). </p><p>The modern interpretation of the Sixteenth Amendment taxation power can be found in <i><a href="/wiki/Commissioner_v._Glenshaw_Glass_Co." title="Commissioner v. Glenshaw Glass Co.">Commissioner v. Glenshaw Glass Co.</a></i> <a href="/wiki/List_of_United_States_Supreme_Court_cases,_volume_348" title="List of United States Supreme Court cases, volume 348">348</a> <a href="/wiki/United_States_Reports" title="United States Reports">U.S.</a> <a rel="nofollow" class="external text" href="https://supreme.justia.com/cases/federal/us/348/426/">426</a> (1955). In that case, a taxpayer had received an award of punitive damages from a competitor and sought to avoid paying taxes on that award. The U.S. Supreme Court observed that Congress, in imposing the income tax, had defined income to include: </p> <blockquote><p>gains, profits, and the income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and the income derived from any source whatever.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>The Court held that "this language was used by Congress to exert in this field the full measure of its taxing power", id., and that "the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted."<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>The Court then enunciated what is now understood by Congress and the Courts to be the definition of taxable income, "instances of undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." Id. at 431. The defendant, in that case, suggested that a 1954 rewording of the tax code had limited the income that could be taxed, a position which the Court rejected, stating: </p> <blockquote><p>The definition of gross income has been simplified, but no effect upon its present broad scope was intended. Certainly, punitive damages cannot reasonably be classified as gifts, nor do they come under any other exemption provision in the Code. We would do violence to the plain meaning of the statute and restrict a clear legislative attempt to bring the taxing power to bear upon all receipts constitutionally taxable were we to say that the payments in question here are not gross income.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>In <i>Conner v. The United States</i>,<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup> a couple had lost their home to a fire and had received compensation for their loss from the insurance company, partly in the form of hotel costs reimbursed. The U.S. District Court acknowledged the authority of the IRS to assess taxes on all forms of payment but did not permit taxation on the compensation provided by the insurance company, because unlike a wage or a sale of goods at a profit, this was not a gain. As the court noted, "Congress has taxed income, not compensation".<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> By contrast, at least two federal courts of appeals have indicated that Congress may constitutionally tax an item as "income," regardless of whether that item is in fact income. See <i>Penn Mutual Indemnity Co. v. Commissioner</i><sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup> and <a href="/wiki/Murphy_v._IRS" title="Murphy v. IRS"><i>Murphy v. Internal Revenue Serv.</i></a><sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Estate_and_gift_tax">Estate and gift tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=23" title="Edit section: Estate and gift tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Estate_tax_in_the_United_States" title="Estate tax in the United States">Estate tax in the United States</a> and <a href="/wiki/Gift_tax_in_the_United_States" title="Gift tax in the United States">Gift tax in the United States</a></div> <p>The origins of the estate and gift tax occurred during the rise of the state inheritance tax in the late 19th century and the <a href="/wiki/Progressive_era" class="mw-redirect" title="Progressive era">progressive era</a>. </p><p>In the 1880s and 1890s, many states passed inheritance taxes, which taxed the donees on the receipt of their inheritance. While many objected to the application of an inheritance tax, some including <a href="/wiki/Andrew_Carnegie" title="Andrew Carnegie">Andrew Carnegie</a> and <a href="/wiki/John_D._Rockefeller" title="John D. Rockefeller">John D. Rockefeller</a> supported increases in the taxation of inheritance.<sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> </p><p>At the beginning of the 20th century, President <a href="/wiki/Theodore_Roosevelt" title="Theodore Roosevelt">Theodore Roosevelt</a> advocated the application of a progressive inheritance tax on the federal level.<sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p><p>In 1916, Congress adopted the present federal estate tax, which instead of taxing the wealth that a donee inherited as occurred in the state inheritance taxes it taxed the wealth of a donor's estate upon transfer. </p><p>Later, Congress passed the <a href="/wiki/Revenue_Act_of_1924" title="Revenue Act of 1924">Revenue Act of 1924</a>, which imposed the gift tax, a tax on gifts given by the donor. </p><p>In 1948 Congress allowed marital deductions for the estate and the gift tax. In 1981, Congress expanded this deduction to an unlimited amount for gifts between spouses.<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup> </p><p>Today, the estate tax is a tax imposed on the transfer of the "taxable <a href="/wiki/Estate_(law)" title="Estate (law)">estate</a>" of a deceased person, whether such property is transferred via a <a href="/wiki/Will_(law)" class="mw-redirect" title="Will (law)">will</a> or according to the state laws of <a href="/wiki/Intestacy" title="Intestacy">intestacy</a>. The estate tax is one part of the <i>Unified Gift and Estate Tax</i> system in the United States. The other part of the system, the gift tax, imposes a tax on transfers of property during a person's life; the gift tax prevents avoidance of the estate tax should a person want to give away his/her estate just before dying. </p><p>In addition to the federal government, many states also impose an estate tax, with the state version called either an estate tax or an <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance tax</a>. Since the 1990s, the term "<a href="/wiki/Estate_tax_(United_States)#The_term_"death_tax"" class="mw-redirect" title="Estate tax (United States)">death tax</a>" has been widely used by those who want to eliminate the estate tax, because the terminology used in discussing a political issue affects popular opinion.<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup> </p><p>If an asset is left to a spouse or a charitable organization, the tax usually does not apply. The tax is imposed on other transfers of property made as an incident of the death of the owner, such as a transfer of property from an <a href="/wiki/Intestate" class="mw-redirect" title="Intestate">intestate</a> estate or trust, or the payment of certain <a href="/wiki/Life_insurance" title="Life insurance">life insurance</a> benefits or financial account sums to beneficiaries. </p> <div class="mw-heading mw-heading2"><h2 id="Payroll_tax">Payroll tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=24" title="Edit section: Payroll tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Federal_Insurance_Contributions_Act_tax" class="mw-redirect" title="Federal Insurance Contributions Act tax">Federal Insurance Contributions Act tax</a></div> <figure class="mw-halign-right" typeof="mw:File"><a href="/wiki/File:Payroll_tax_history.jpg" class="mw-file-description" title="Payroll tax history"><img alt="Payroll tax history" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/300px-Payroll_tax_history.jpg" decoding="async" width="300" height="107" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/450px-Payroll_tax_history.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Payroll_tax_history.jpg/600px-Payroll_tax_history.jpg 2x" data-file-width="4249" data-file-height="1509" /></a><figcaption>Payroll tax history</figcaption></figure> <figure class="mw-halign-right" typeof="mw:File"><a href="/wiki/File:Taxes_revenue_by_source_chart_history.png" class="mw-file-description" title="Taxes revenue by source chart history"><img alt="Taxes revenue by source chart history" src="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Taxes_revenue_by_source_chart_history.png/300px-Taxes_revenue_by_source_chart_history.png" decoding="async" width="300" height="138" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/9/96/Taxes_revenue_by_source_chart_history.png/450px-Taxes_revenue_by_source_chart_history.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/9/96/Taxes_revenue_by_source_chart_history.png/600px-Taxes_revenue_by_source_chart_history.png 2x" data-file-width="5169" data-file-height="2378" /></a><figcaption>Taxes revenue by source chart history</figcaption></figure> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Federal_Government_Revenue_By_Type.webp" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Federal_Government_Revenue_By_Type.webp/300px-Federal_Government_Revenue_By_Type.webp.png" decoding="async" width="300" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/1/19/Federal_Government_Revenue_By_Type.webp/450px-Federal_Government_Revenue_By_Type.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/1/19/Federal_Government_Revenue_By_Type.webp/600px-Federal_Government_Revenue_By_Type.webp.png 2x" data-file-width="1568" data-file-height="550" /></a><figcaption>Federal Government revenue by type <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#B51700; color:white;"> </span> Other</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#61D836; color:black;"> </span> <a href="/wiki/Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#004D80; color:white;"> </span> <a href="/wiki/Payroll_tax_in_the_United_States" class="mw-redirect" title="Payroll tax in the United States">Payroll tax</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#970E53; color:white;"> </span> <a href="/wiki/Corporate_tax_in_the_United_States" title="Corporate tax in the United States">Corporate tax</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><div class="legend"><span class="legend-color mw-no-invert" style="background-color:#F27200; color:black;"> </span> <a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Personal Income Tax</a></div> </figcaption></figure> <p>Before the <a href="/wiki/Great_Depression" title="Great Depression">Great Depression</a>, the following economic problems were considered great hazards to working-class Americans: </p> <ul><li>The U.S. had no federal-government-mandated retirement savings; consequently, for many workers (those who could not afford both to save for retirement and to pay for living expenses), the end of their work careers was the end of all income.</li> <li>Similarly, the U.S. had no federal-government-mandated <a href="/wiki/Disability_insurance" title="Disability insurance">disability income insurance</a> to provide for citizens disabled by injuries (of any kind—work-related or non-work-related); consequently, for most people, a disabling injury meant no more income if they had not saved enough money to prepare for such an event (since most people have little to no income except earned income from work).</li> <li>In addition, there was no federal-government-mandated <a href="/wiki/Disability_insurance" title="Disability insurance">disability income insurance</a> to provide for people unable to ever work during their lives, such as anyone born with severe <a href="/wiki/Mental_retardation" class="mw-redirect" title="Mental retardation">mental retardation</a>.</li> <li>Finally, the U.S. had no federal-government-mandated health insurance for the elderly; consequently, for many workers (those who could not afford both to save for retirement and to pay for living expenses), the end of their work careers was the end of their ability to pay for medical care.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Creation">Creation</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=25" title="Edit section: Creation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the 1930s, the <a href="/wiki/New_Deal" title="New Deal">New Deal</a> introduced <a href="/wiki/Social_Security_(United_States)" title="Social Security (United States)">Social Security</a> to rectify the first three problems (retirement, injury-induced disability, or congenital disability). It introduced the FICA tax as the means to pay for Social Security. </p><p>In the 1960s, <a href="/wiki/Medicare_(United_States)" title="Medicare (United States)">Medicare</a> was introduced to rectify the fourth problem (health care for the elderly). The FICA tax was increased to pay for this expense. </p> <div class="mw-heading mw-heading3"><h3 id="Development">Development</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=26" title="Edit section: Development"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>President <a href="/wiki/Franklin_D._Roosevelt" title="Franklin D. Roosevelt">Franklin D. Roosevelt</a> introduced the Social Security (FICA) Program. FICA began with voluntary participation, participants would have to pay 1% of the first $1,400 of their annual incomes into the Program, the money the participants elected to put into the Program would be deductible from their income for tax purposes each year, the money the participants put into the independent "Trust Fund" rather than into the General operating fund, and therefore, would only be used to fund the Social Security Retirement Program, and no other Government program, and, the annuity payments to the retirees would never be taxed as income. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2007)">citation needed</span></a></i>]</sup> </p><p>During the <a href="/wiki/Lyndon_B._Johnson" title="Lyndon B. Johnson">Lyndon B. Johnson</a> administration Social Security moved from the trust fund to the general fund.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2007)">citation needed</span></a></i>]</sup> Participants may not have an income tax deduction for Social Security withholding.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2007)">citation needed</span></a></i>]</sup> Immigrants became eligible for Social Security benefits during the Carter administration. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2007)">citation needed</span></a></i>]</sup> During the Reagan administration Social Security annuities became taxable.<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Alternative_minimum_tax">Alternative minimum tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=27" title="Edit section: Alternative minimum tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Alternative_minimum_tax" title="Alternative minimum tax">Alternative minimum tax</a></div> <p>The alternative minimum tax (AMT) was introduced by the <a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">Tax Reform Act of 1969</a>,<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> and became operative in 1970. It was intended to target 155 high-income households that had been eligible for so many tax benefits that they owed little or no income tax under the tax code of the time.<sup id="cite_ref-washingtonpost.com_66-0" class="reference"><a href="#cite_note-washingtonpost.com-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p><p>In recent years, the AMT has been under increased attention. With the <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a>, the AMT was broadened and refocused on homeowners in high tax states. Because the AMT is not indexed to inflation and recent tax cuts,<sup id="cite_ref-washingtonpost.com_66-1" class="reference"><a href="#cite_note-washingtonpost.com-66"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-67" class="reference"><a href="#cite_note-67"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> an increasing number of middle-income taxpayers have been finding themselves subject to this tax. </p><p>In 2006, the IRS's National Taxpayer Advocate's report highlighted the AMT as the single most serious problem with the tax code. The advocate noted that the AMT punishes taxpayers for having children or living in a high-tax state and that the complexity of the AMT leads to most taxpayers who owe AMT not realizing it until preparing their returns or being notified by the IRS.<sup id="cite_ref-68" class="reference"><a href="#cite_note-68"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Capital_gains_tax">Capital gains tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=28" title="Edit section: Capital gains tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States">Capital gains tax in the United States</a></div> <figure class="mw-halign-right" typeof="mw:File"><a href="/wiki/File:Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf" class="mw-file-description" title="Federal Capital Gains Tax Collections 1954-2009 history chart"><img alt="Federal Capital Gains Tax Collections 1954-2009 history chart" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf/page1-600px-Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf.jpg" decoding="async" width="600" height="215" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf/page1-900px-Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3a/Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf/page1-1200px-Federal_Capital_Gains_Tax_Collections_1954-2009_history_chart.pdf.jpg 2x" data-file-width="2775" data-file-height="995" /></a><figcaption>Federal Capital Gains Tax Collections 1954-2009 history chart</figcaption></figure> <p>The origins of the income tax on gains from capital assets did not distinguish capital gains from ordinary income. From 1913 to 1921, income from capital gains was taxed at ordinary rates, initially up to a maximum rate of 7 percent.<sup id="cite_ref-ettp_69-0" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>Congress began to distinguish the taxation of capital gains from the taxation of ordinary income according to the holding period of the asset with the <a href="/wiki/Revenue_Act_of_1921" title="Revenue Act of 1921">Revenue Act of 1921</a>, which allowed a tax rate of 12.5 percent gain for assets held at least two years.<sup id="cite_ref-ettp_69-1" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>In addition to different tax rates depending on the holding period, Congress began excluding certain percentages of capital gains depending on the holding period. From 1934 to 1941, taxpayers could exclude percentages of gains that varied with the holding period: 20, 40, 60, and 70 percent of gains were excluded on assets held 1, 2, 5, and 10 years, respectively.<sup id="cite_ref-ettp_69-2" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> Beginning in 1942, taxpayers could exclude 50 percent of capital gains from income on assets held at least six months or elect a 25 percent alternative tax rate if their ordinary tax rate exceeded 50 percent.<sup id="cite_ref-ettp_69-3" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>Capital gains tax rates were significantly increased in the <a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">1969</a> and <a href="/wiki/Tax_Reform_Act_of_1976" title="Tax Reform Act of 1976">1976</a> Tax Reform Acts.<sup id="cite_ref-ettp_69-4" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>The 1970s and 1980s saw a period of oscillating capital gains tax rates. In 1978, Congress reduced capital gains tax rates by eliminating the minimum tax on excluded gains and increasing the exclusion to 60 percent, thereby reducing the maximum rate to 28 percent.<sup id="cite_ref-ettp_69-5" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> The 1981 tax rate reductions further reduced capital gains rates to a maximum of 20 percent. </p><p>Later in the 1980s, Congress began increasing the capital gains tax rate and repealing the exclusion of capital gains. The <a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">Tax Reform Act of 1986</a> repealed the exclusion from income that provided for tax-exemption of long-term capital gains, raising the maximum rate to 28 percent (33 percent for taxpayers subject to phaseouts).<sup id="cite_ref-ettp_69-6" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> When the top ordinary tax rates were increased by the 1990 and 1993 budget acts, an alternative tax rate of 28 percent was provided.<sup id="cite_ref-ettp_69-7" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> Effective tax rates exceeded 28 percent for many high-income taxpayers, however, because of interactions with other tax provisions.<sup id="cite_ref-ettp_69-8" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p><p>The end of the 1990s and the beginning of the present century heralded major reductions in taxing the income from gains on capital assets. Lower rates for 18-month and five-year assets were adopted in 1997 with the <a href="/wiki/Taxpayer_Relief_Act_of_1997" title="Taxpayer Relief Act of 1997">Taxpayer Relief Act of 1997</a>.<sup id="cite_ref-ettp_69-9" class="reference"><a href="#cite_note-ettp-69"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> In 2001, President <a href="/wiki/George_W._Bush" title="George W. Bush">George W. Bush</a> signed the <a href="/wiki/Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001" title="Economic Growth and Tax Relief Reconciliation Act of 2001">Economic Growth and Tax Relief Reconciliation Act of 2001</a>, into law as part of a $1.35 trillion tax cut program. </p> <div class="mw-heading mw-heading2"><h2 id="Corporate_tax">Corporate tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=29" title="Edit section: Corporate tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The United States' corporate tax rate was at its highest, 52.8 percent, in 1968 and 1969. The top rate was hiked last in 1993 to 35 percent.<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> Under the Tax Cuts and Jobs Act of 2017, the rate adjusted to 21 percent. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=30" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Income_tax_in_the_United_States" title="Income tax in the United States">Income tax in the United States</a></li> <li><a href="/wiki/Starve_the_beast" title="Starve the beast">Starve the beast</a> (policy)</li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">Taxation in the United States</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a></li> <li><a href="/wiki/List_of_United_States_Supreme_Court_taxation_and_revenue_case_law" title="List of United States Supreme Court taxation and revenue case law">List of United States Supreme Court taxation and revenue case law</a></li> <li><a href="/wiki/History_of_taxation_in_the_United_Kingdom" title="History of taxation in the United Kingdom">History of taxation in the United Kingdom</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=31" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width reflist-columns-3"> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFEdwin_J._Perkins1988" class="citation book cs1">Edwin J. Perkins (1988). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=tfzpzllfTdAC&pg=PA187"><i>The Economy of Colonial America</i></a>. Columbia U.P. p. 187. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-231-06339-5" title="Special:BookSources/978-0-231-06339-5"><bdi>978-0-231-06339-5</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Economy+of+Colonial+America&rft.pages=187&rft.pub=Columbia+U.P.&rft.date=1988&rft.isbn=978-0-231-06339-5&rft.au=Edwin+J.+Perkins&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DtfzpzllfTdAC%26pg%3DPA187&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPauline_Maier1992" class="citation book cs1">Pauline Maier (1992). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=-aQuIbSA19YC&pg=PA113"><i>From Resistance to Revolution: Colonial Radicals and the Development of American Opposition to Britain, 1765–1776</i></a>. W. W. Norton. p. 113. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-393-30825-9" title="Special:BookSources/978-0-393-30825-9"><bdi>978-0-393-30825-9</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=From+Resistance+to+Revolution%3A+Colonial+Radicals+and+the+Development+of+American+Opposition+to+Britain%2C+1765%E2%80%931776&rft.pages=113&rft.pub=W.+W.+Norton&rft.date=1992&rft.isbn=978-0-393-30825-9&rft.au=Pauline+Maier&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3D-aQuIbSA19YC%26pg%3DPA113&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://connecticuthistory.org/literacy-tests-and-the-right-to-vote/">"Literacy Tests and the Right To Vote - Connecticut History | a CTHumanities Project"</a>. <i>Connecticut History | a CTHumanities Project - Stories about the people, traditions, innovations, and events that make up Connecticut's rich history</i>. 2022-09-15<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-03-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Connecticut+History+%7C+a+CTHumanities+Project+-+Stories+about+the+people%2C+traditions%2C+innovations%2C+and+events+that+make+up+Connecticut%27s+rich+history.&rft.atitle=Literacy+Tests+and+the+Right+To+Vote+-+Connecticut+History+%7C+a+CTHumanities+Project&rft.date=2022-09-15&rft_id=https%3A%2F%2Fconnecticuthistory.org%2Fliteracy-tests-and-the-right-to-vote%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://aaregistry.org/story/the-poll-tax-in-america-a-brief-story/">"The Poll Tax in America, a story"</a>. <i>African American Registry</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2023-03-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=African+American+Registry&rft.atitle=The+Poll+Tax+in+America%2C+a+story&rft_id=https%3A%2F%2Faaregistry.org%2Fstory%2Fthe-poll-tax-in-america-a-brief-story%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAndrews1912" class="citation book cs1">Andrews, Elisha Benjamin (1912). <a rel="nofollow" class="external text" href="http://archive.org/details/historyofuniteds5andr"><i>History of the United States from the earliest discovery of America to the present time</i></a>. Internet Archive. New York : Charles Scribner's Sons.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=History+of+the+United+States+from+the+earliest+discovery+of+America+to+the+present+time&rft.pub=New+York+%3A+Charles+Scribner%27s+Sons&rft.date=1912&rft.aulast=Andrews&rft.aufirst=Elisha+Benjamin&rft_id=http%3A%2F%2Farchive.org%2Fdetails%2Fhistoryofuniteds5andr&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWilkerson-Freeman2002" class="citation journal cs1">Wilkerson-Freeman, Sarah (2002). <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/3069935">"The Second Battle for Woman Suffrage: Alabama White Women, the Poll Tax, and V. O. Key's Master Narrative of Southern Politics"</a>. <i>The Journal of Southern History</i>. <b>68</b> (2): 333–374. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F3069935">10.2307/3069935</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0022-4642">0022-4642</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/3069935">3069935</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Journal+of+Southern+History&rft.atitle=The+Second+Battle+for+Woman+Suffrage%3A+Alabama+White+Women%2C+the+Poll+Tax%2C+and+V.+O.+Key%27s+Master+Narrative+of+Southern+Politics&rft.volume=68&rft.issue=2&rft.pages=333-374&rft.date=2002&rft.issn=0022-4642&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F3069935%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.2307%2F3069935&rft.aulast=Wilkerson-Freeman&rft.aufirst=Sarah&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F3069935&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://americanhistory.si.edu/democracy-exhibition/vote-voice/keeping-vote/state-rules-federal-rules/poll-taxes">"Poll Taxes"</a>. <i>National Museum of American History</i>. 2017-05-05<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-03-18</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=National+Museum+of+American+History&rft.atitle=Poll+Taxes&rft.date=2017-05-05&rft_id=https%3A%2F%2Famericanhistory.si.edu%2Fdemocracy-exhibition%2Fvote-voice%2Fkeeping-vote%2Fstate-rules-federal-rules%2Fpoll-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text">Miller, 1960, p. 15</span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><a href="/wiki/Hamilton_Tariff#Import_Duty_Legislation_and_American_Sectional_Interests" class="mw-redirect" title="Hamilton Tariff">Hamilton Tariff#Import Duty Legislation and American Sectional Interests</a></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><a href="/wiki/Report_on_Manufactures" title="Report on Manufactures">Report on Manufactures</a></span> </li> <li id="cite_note-Tariff_of_1832-11"><span class="mw-cite-backlink">^ <a href="#cite_ref-Tariff_of_1832_11-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Tariff_of_1832_11-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="/wiki/Tariff_of_1832" title="Tariff of 1832">Tariff of 1832</a></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><a href="/wiki/Tariff_of_1857" title="Tariff of 1857">Tariff of 1857</a></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><a href="/wiki/Frank_Taussig" class="mw-redirect" title="Frank Taussig">Frank Taussig</a><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Reliable_sources" title="Wikipedia:Reliable sources"><span title="The material near this tag may rely on an unreliable source. (November 2012)">unreliable source?</span></a></i>]</sup> </span> </li> <li id="cite_note-Fordney-McCumber_Tariff-14"><span class="mw-cite-backlink">^ <a href="#cite_ref-Fordney-McCumber_Tariff_14-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Fordney-McCumber_Tariff_14-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><a href="/wiki/Fordney%E2%80%93McCumber_Tariff" title="Fordney–McCumber Tariff">Fordney–McCumber Tariff</a></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.wto.org/English/thewto_e/whatis_e/eol/e/default.htm">"WTO - The page cannot be found"</a>. <i>www.wto.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">11 April</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.wto.org&rft.atitle=WTO+-+The+page+cannot+be+found&rft_id=http%3A%2F%2Fwww.wto.org%2FEnglish%2Fthewto_e%2Fwhatis_e%2Feol%2Fe%2Fdefault.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.usconstitution.net/xconst_A1Sec8.html">"U.S. Constitution"</a>. <i>usconstitution.net</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=usconstitution.net&rft.atitle=U.S.+Constitution&rft_id=http%3A%2F%2Fwww.usconstitution.net%2Fxconst_A1Sec8.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><i>Penn Mutual Indemnity Co. v. Commissioner,</i> 227 F.2d 16, 19–20 (<a href="/wiki/3rd_Cir." class="mw-redirect" title="3rd Cir.">3rd Cir.</a> 1960)</span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text">See generally <i><a href="/wiki/Steward_Machine_Co._v._Davis" title="Steward Machine Co. v. Davis">Steward Machine Co. v. Davis</a></i>, <a href="/wiki/List_of_United_States_Supreme_Court_cases,_volume_301" title="List of United States Supreme Court cases, volume 301">301</a> <a href="/wiki/United_States_Reports" title="United States Reports">U.S.</a> <a rel="nofollow" class="external text" href="https://supreme.justia.com/cases/federal/us/301/548/">548</a> (1937), 581–582.</span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text">Joseph A. Hill, "The Civil War Income Tax," <i>Quarterly Journal of Economics</i> Vol. 8, No. 4 (Jul. 1894), pp. 416-452 <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1885003">in JSTOR</a>; <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1885007">appendix in JSTOR</a></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text">Charles F. Dunbar, "The New Income Tax," <i>Quarterly Journal of Economics</i> Vol. 9, No. 1 (Oct., 1894), pp. 26-46 <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1883633">in JSTOR</a></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text">Tariff Act, Ch. 349, 28 Stat. 509 (August 15, 1894).</span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><a href="/wiki/Article_I_of_the_United_States_Constitution" class="mw-redirect" title="Article I of the United States Constitution">Article I</a>, Section 2, Clause 3 (as modified by Section 2 of the <a href="/wiki/Fourteenth_Amendment_to_the_United_States_Constitution" title="Fourteenth Amendment to the United States Constitution">Fourteenth Amendment</a>) and Article I, Section 9, Clause 4.</span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text">According to the <a href="/wiki/United_States_Government_Printing_Office" class="mw-redirect" title="United States Government Printing Office">United States Government Printing Office</a>, a total of 42 states have ratified the Amendment. See <a rel="nofollow" class="external text" href="http://www.gpoaccess.gov/constitution/html/conamt.html">Amendments to the Constitution of the United States of America</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20080205125036/http://www.gpoaccess.gov/constitution/html/conamt.html">Archived</a> 2008-02-05 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a>.</span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://146.142.4.24/cgi-bin/cpicalc.pl?cost1=1%2C000%2C000&year1=1918&year2=2012">"CPI Inflation Calculator"</a>. <i>4.24</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=4.24&rft.atitle=CPI+Inflation+Calculator&rft_id=http%3A%2F%2F146.142.4.24%2Fcgi-bin%2Fcpicalc.pl%3Fcost1%3D1%252C000%252C000%26year1%3D1918%26year2%3D2012&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.pbs.org/newshour/show/what-do-tax-rates-ups-and-downs-mean-for-economic-growth">"What Do Tax Rates' Ups and Downs Mean for Economic Growth?"</a>. <i>PBS NewsHour</i>. 12 December 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PBS+NewsHour&rft.atitle=What+Do+Tax+Rates%27+Ups+and+Downs+Mean+for+Economic+Growth%3F&rft.date=2011-12-12&rft_id=https%3A%2F%2Fwww.pbs.org%2Fnewshour%2Fshow%2Fwhat-do-tax-rates-ups-and-downs-mean-for-economic-growth&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.cbsnews.com/news/how-would-you-feel-about-a-94-tax-rate/">"How would you feel about a 94% tax rate?"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2018-10-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=How+would+you+feel+about+a+94%25+tax+rate%3F&rft_id=https%3A%2F%2Fwww.cbsnews.com%2Fnews%2Fhow-would-you-feel-about-a-94-tax-rate%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://146.142.4.24/cgi-bin/cpicalc.pl?cost1=200%2C000&year1=1945&year2=2012">"CPI Inflation Calculator"</a>. <i>4.24</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=4.24&rft.atitle=CPI+Inflation+Calculator&rft_id=http%3A%2F%2F146.142.4.24%2Fcgi-bin%2Fcpicalc.pl%3Fcost1%3D200%252C000%26year1%3D1945%26year2%3D2012&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-politifact.com-28"><span class="mw-cite-backlink">^ <a href="#cite_ref-politifact.com_28-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-politifact.com_28-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.politifact.com/truth-o-meter/statements/2011/jun/29/barack-obama/barack-obama-says-tax-rates-are-lowest-1950s-ceos-/">"Barack Obama says tax rates are lowest since 1950s for CEOs, hedge fund managers"</a>. <i>PolitiFact</i>. 2011-06-29<span class="reference-accessdate">. Retrieved <span class="nowrap">2011-12-24</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=PolitiFact&rft.atitle=Barack+Obama+says+tax+rates+are+lowest+since+1950s+for+CEOs%2C+hedge+fund+managers&rft.date=2011-06-29&rft_id=http%3A%2F%2Fwww.politifact.com%2Ftruth-o-meter%2Fstatements%2F2011%2Fjun%2F29%2Fbarack-obama%2Fbarack-obama-says-tax-rates-are-lowest-1950s-ceos-%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJaikumar2011" class="citation news cs1">Jaikumar, Arjun (2011-07-10). <a rel="nofollow" class="external text" href="https://www.dailykos.com/story/2011/07/10/992860/-On-taxes,-lets-be-Kennedy-Democrats-Or-Eisenhower-Republicans-Or-NixonRepublicans-">"On taxes, let's be Kennedy Democrats. Or Eisenhower Republicans. Or Nixon Republicans"</a>. <i>Daily Kos</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2012-01-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Daily+Kos&rft.atitle=On+taxes%2C+let%27s+be+Kennedy+Democrats.+Or+Eisenhower+Republicans.+Or+Nixon+Republicans.&rft.date=2011-07-10&rft.aulast=Jaikumar&rft.aufirst=Arjun&rft_id=http%3A%2F%2Fwww.dailykos.com%2Fstory%2F2011%2F07%2F10%2F992860%2F-On-taxes%2C-lets-be-Kennedy-Democrats-Or-Eisenhower-Republicans-Or-NixonRepublicans-&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKrugman2011" class="citation news cs1">Krugman, Paul (2011-11-19). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2012/11/19/opinion/krugman-the-twinkie-manifesto.html">"The Twinkie Manifesto"</a>. <i>The New York Times</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2012-12-02</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=The+Twinkie+Manifesto.&rft.date=2011-11-19&rft.aulast=Krugman&rft.aufirst=Paul&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2012%2F11%2F19%2Fopinion%2Fkrugman-the-twinkie-manifesto.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMichael_Medved" class="citation web cs1">Michael Medved. <a rel="nofollow" class="external text" href="http://townhall.com/columnists/michaelmedved/2012/12/05/the_perils_of_tax_rate_nostalgia/page/full/">"The Perils of Tax Rate Nostalgia"</a>. <i>townhall.com</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=townhall.com&rft.atitle=The+Perils+of+Tax+Rate+Nostalgia&rft.au=Michael+Medved&rft_id=http%3A%2F%2Ftownhall.com%2Fcolumnists%2Fmichaelmedved%2F2012%2F12%2F05%2Fthe_perils_of_tax_rate_nostalgia%2Fpage%2Ffull%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text">Noah, Timothy. "The United States of Inequality." Slate.com. The Slate Group, 9 Sept. 2010. Web. 16 Nov. 2011. <<a rel="nofollow" class="external free" href="http://www.slate.com/">http://www.slate.com/</a>></span> </li> <li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.cbo.gov/sites/default/files/cbofiles/ftpdocs/98xx/doc9884/12-23-effectivetaxrates_letter.pdf">"Historical Effective Tax Rates, 1979 to 2005: Supplement with Additional Data on Sources of Income and High-Income Households"</a> <span class="cs1-format">(PDF)</span>. <i>CBO</i>. 2008-12-23<span class="reference-accessdate">. Retrieved <span class="nowrap">2012-05-27</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=CBO&rft.atitle=Historical+Effective+Tax+Rates%2C+1979+to+2005%3A+Supplement+with+Additional+Data+on+Sources+of+Income+and+High-Income+Households&rft.date=2008-12-23&rft_id=http%3A%2F%2Fwww.cbo.gov%2Fsites%2Fdefault%2Ffiles%2Fcbofiles%2Fftpdocs%2F98xx%2Fdoc9884%2F12-23-effectivetaxrates_letter.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text">W. Elliott Brownlee, <i>Federal Taxation in America: A Short History</i>, pp. 109-10, Woodrow Wilson Center Press (2004), citing <i>Congressional Record</i>, 78th Congress, 1st Session, vol. 89, p. 4448. (U.S. Gov't Printing Office 1942).</span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text">Jeff Haden, <a rel="nofollow" class="external text" href="https://www.cbsnews.com/news/how-would-you-feel-about-a-94-tax-rate/">"How would you feel about a 94% tax rate?"</a>, Dec. 7, 2011, <i>Moneywatch</i>, <a href="/wiki/CBS_News" title="CBS News">CBS News</a>.</span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRoosevelt" class="citation web cs1">Roosevelt, Franklin D. <a rel="nofollow" class="external text" href="http://www.presidency.ucsb.edu/ws/index.php?pid=16171">"Franklin D. Roosevelt: Executive Order 9250 Establishing the Office of Economic Stabilization"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Franklin+D.+Roosevelt%3A+Executive+Order+9250+Establishing+the+Office+of+Economic+Stabilization.&rft.aulast=Roosevelt&rft.aufirst=Franklin+D.&rft_id=http%3A%2F%2Fwww.presidency.ucsb.edu%2Fws%2Findex.php%3Fpid%3D16171&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRoosevelt1943" class="citation web cs1">Roosevelt, Franklin D. (February 6, 1943). <a rel="nofollow" class="external text" href="http://www.presidency.ucsb.edu/ws/index.php?pid=16342">"Franklin D. Roosevelt: Letter Against a Repeal of the $25,000 Net Salary Limitation"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Franklin+D.+Roosevelt%3A+Letter+Against+a+Repeal+of+the+%2425%2C000+Net+Salary+Limitation&rft.date=1943-02-06&rft.aulast=Roosevelt&rft.aufirst=Franklin+D.&rft_id=http%3A%2F%2Fwww.presidency.ucsb.edu%2Fws%2Findex.php%3Fpid%3D16342&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span>.</span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRoosevelt1943" class="citation web cs1">Roosevelt, Franklin D. (February 15, 1943). <a rel="nofollow" class="external text" href="http://www.presidency.ucsb.edu/ws/index.php?pid=16363">"Franklin D. Roosevelt: Letter to the House Ways and Means Committee on Salary Limitation"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Franklin+D.+Roosevelt%3A+Letter+to+the+House+Ways+and+Means+Committee+on+Salary+Limitation&rft.date=1943-02-15&rft.aulast=Roosevelt&rft.aufirst=Franklin+D.&rft_id=http%3A%2F%2Fwww.presidency.ucsb.edu%2Fws%2Findex.php%3Fpid%3D16363&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span>.</span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-prior/i1040--1944.pdf">"See Tax Rate Schedules, Instructions for Form 1040, years 1944 through 1963"</a> <span class="cs1-format">(PDF)</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=See+Tax+Rate+Schedules%2C+Instructions+for+Form+1040%2C+years+1944+through+1963&rft_id=https%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-prior%2Fi1040--1944.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span>, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.csmonitor.com/USA/Politics/2008/0909/p25s10-uspo.html">"Income-tax bracket creep, through the decades"</a>. <i>The Christian Science Monitor</i>. 2008-09-09<span class="reference-accessdate">. Retrieved <span class="nowrap">2011-12-30</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Christian+Science+Monitor&rft.atitle=Income-tax+bracket+creep%2C+through+the+decades&rft.date=2008-09-09&rft_id=http%3A%2F%2Fwww.csmonitor.com%2FUSA%2FPolitics%2F2008%2F0909%2Fp25s10-uspo.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text">See Tax Rate Schedules, Instructions for Form 1040, years 1964 through 1986, Internal Revenue Service, U.S. Dept. of the Treasury.</span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFStockman2011" class="citation news cs1">Stockman, David (2011-11-09). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2010/08/01/opinion/01stockman.html?_r=1">"Four Deformations of the Apocalypse"</a>. <i>NY Times</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2012-02-11</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=NY+Times&rft.atitle=Four+Deformations+of+the+Apocalypse&rft.date=2011-11-09&rft.aulast=Stockman&rft.aufirst=David&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2010%2F08%2F01%2Fopinion%2F01stockman.html%3F_r%3D1&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBarlett2012" class="citation news cs1"><a href="/wiki/Bruce_Bartlett" title="Bruce Bartlett">Barlett, Paul</a> (April 6, 2012). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20120625075018/http://capitalgainsandgames.com/blog/bruce-bartlett/1632/reagans-tax-increases">"Reagan's Tax Increases"</a>. <i><a href="/wiki/The_New_York_Times" title="The New York Times">The New York Times</a></i>. Archived from <a rel="nofollow" class="external text" href="http://capitalgainsandgames.com/blog/bruce-bartlett/1632/reagans-tax-increases">the original</a> on June 25, 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">April 29,</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Reagan%27s+Tax+Increases&rft.date=2012-04-06&rft.aulast=Barlett&rft.aufirst=Paul&rft_id=http%3A%2F%2Fcapitalgainsandgames.com%2Fblog%2Fbruce-bartlett%2F1632%2Freagans-tax-increases&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text">See Tax Rate Schedule, Instructions for Form 1040, year 1987, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text">See Tax Rate Schedules, Instructions for Form 1040, years 1988 through 1990, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external free" href="http://www.taxfoundation.org/files/federalindividualratehistory-200901021.pdf">http://www.taxfoundation.org/files/federalindividualratehistory-200901021.pdf</a> <sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Bare_URLs" title="Wikipedia:Bare URLs"><span title="A full citation of this PDF document is required to prevent link rot. (March 2022)">bare URL PDF</span></a></i>]</sup></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFeldstein2011" class="citation news cs1">Feldstein, Martin (2011-10-24). <a rel="nofollow" class="external text" href="http://www.aei.org/article/economics/fiscal-policy/taxes/the-tax-reform-evidence-from-1986/">"The tax reform evidence from 1986"</a>. <i>AEI</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2012-01-21</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=AEI&rft.atitle=The+tax+reform+evidence+from+1986&rft.date=2011-10-24&rft.aulast=Feldstein&rft.aufirst=Martin&rft_id=http%3A%2F%2Fwww.aei.org%2Farticle%2Feconomics%2Ffiscal-policy%2Ftaxes%2Fthe-tax-reform-evidence-from-1986%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text">See Tax Rate Schedules, Instructions for Form 1040, years 1991 through 1992, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-49"><span class="mw-cite-backlink"><b><a href="#cite_ref-49">^</a></b></span> <span class="reference-text">See Tax Rate Schedules, Instructions for Form 1040, years 1993 through 2000, Internal Revenue Service, U.S. Dep't of the Treasury.</span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text">See Tax Rate Schedules, Instructions for Form 1040, years 2001 through 2009, Internal Revenue Service, U.S. Dep't of the Treasury, and Instructions for 2010 Form 1040-ES, Internal Revenue Service, Dep't of the Treasury.</span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text">See generally Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. No. 107-16, sec. 901 (June 2, 2001).</span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.irs.gov/pub/irs-soi/02inrate.pdf">Income tax collection</a>, Internal Revenue Service</span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text">348 U.S. at 429</span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text">Id. at 430.</span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text">Id. at 432-33.</span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text">303 F. Supp. 1187 (S.D. Tex. 1969), <i>aff'g in part and rev'g in part</i>, 439 F.2d 974 (5th Cor. 1971).</span> </li> <li id="cite_note-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-57">^</a></b></span> <span class="reference-text">Id.</span> </li> <li id="cite_note-58"><span class="mw-cite-backlink"><b><a href="#cite_ref-58">^</a></b></span> <span class="reference-text">277 F.2d 16, 60-1 U.S. Tax Cas. (CCH) paragr. 9389 (3d Cir. 1960).</span> </li> <li id="cite_note-59"><span class="mw-cite-backlink"><b><a href="#cite_ref-59">^</a></b></span> <span class="reference-text">2007-2 U.S. Tax Cas. (CCH) paragr. 50,531 (D.C. Cir. 2007).</span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text">Carnegie, The Gospel of Wealth, Harvard Press 1962, 14, 21-22.</span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text">Works of Theodore Roosevelt, Scribner's 1925, 17.</span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text">For the gift tax provision, see Internal Revenue Code sec. 2523(a), as amended by the Economic Recovery Tax Act of 1981, Pub. L. No. 97-34, sec. 403(b)(1), enacted August 13, 1981, effective for gifts made after December 31, 1981.</span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20060724111947/http://www.60plus.org/deathtax.asp?docID=347">"The Death Tax"</a>. <a href="/wiki/60_Plus_Association" title="60 Plus Association">60 Plus Association</a>. Archived from <a rel="nofollow" class="external text" href="http://www.60plus.org/deathtax.asp?docID=347">the original</a> on 2006-07-24<span class="reference-accessdate">. Retrieved <span class="nowrap">2007-09-28</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Death+Tax&rft.pub=60+Plus+Association&rft_id=http%3A%2F%2Fwww.60plus.org%2Fdeathtax.asp%3FdocID%3D347&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ssa.gov/history/1983amend.html">"Social Security"</a>. <i>ssa.gov</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ssa.gov&rft.atitle=Social+Security&rft_id=http%3A%2F%2Fwww.ssa.gov%2Fhistory%2F1983amend.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text">Pub. L. No. 91-172, 83 Stat. 487 (December 30, 1969).</span> </li> <li id="cite_note-washingtonpost.com-66"><span class="mw-cite-backlink">^ <a href="#cite_ref-washingtonpost.com_66-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-washingtonpost.com_66-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWeisman2004" class="citation news cs1">Weisman, Jonathan (March 7, 2004). <a rel="nofollow" class="external text" href="https://www.washingtonpost.com/wp-dyn/articles/A36988-2004Mar6.html">"Falling Into Alternative Minimum Trouble"</a>. <i>The Washington Post</i><span class="reference-accessdate">. Retrieved <span class="nowrap">May 24,</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Washington+Post&rft.atitle=Falling+Into+Alternative+Minimum+Trouble&rft.date=2004-03-07&rft.aulast=Weisman&rft.aufirst=Jonathan&rft_id=https%3A%2F%2Fwww.washingtonpost.com%2Fwp-dyn%2Farticles%2FA36988-2004Mar6.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> <li id="cite_note-67"><span class="mw-cite-backlink"><b><a href="#cite_ref-67">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.taxpolicycenter.org/newsevents/events_amt_facts.cfm">TPC Tax Topics Archive: The Individual Alternative Minimum Tax (AMT): 11 Key Facts and Projections</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070502050655/http://www.taxpolicycenter.org/newsevents/events_amt_facts.cfm">Archived</a> 2007-05-02 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a></span> </li> <li id="cite_note-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-68">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080625032949/http://www.irs.gov/pub/irs-utl/arc-exec_summary-2006.pdf">"Archived copy"</a> <span class="cs1-format">(PDF)</span>. <i>www.irs.gov</i>. Archived from <a rel="nofollow" class="external text" href="http://www.irs.gov/pub/irs-utl/arc-exec_summary-2006.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 25 June 2008<span class="reference-accessdate">. Retrieved <span class="nowrap">30 June</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.irs.gov&rft.atitle=Archived+copy&rft_id=http%3A%2F%2Fwww.irs.gov%2Fpub%2Firs-utl%2Farc-exec_summary-2006.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span><span class="cs1-maint citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: CS1 maint: archived copy as title (<a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">link</a>)</span></span> </li> <li id="cite_note-ettp-69"><span class="mw-cite-backlink">^ <a href="#cite_ref-ettp_69-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-ettp_69-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-ettp_69-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-ettp_69-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-ettp_69-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-ettp_69-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-ettp_69-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-ettp_69-7"><sup><i><b>h</b></i></sup></a> <a href="#cite_ref-ettp_69-8"><sup><i><b>i</b></i></sup></a> <a href="#cite_ref-ettp_69-9"><sup><i><b>j</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJoseph_J._Cordes,_Robert_D._Ebel,_and_Jane_G._Gravelle_(ed)" class="citation web cs1">Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle (ed). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20070821155443/http://www.urban.org/publications/1000519.html">"Capital Gains Taxation entry from The Encyclopedia of Taxation and Tax PolicyProject"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.urban.org/publications/1000519.html">the original</a> on 2007-08-21<span class="reference-accessdate">. Retrieved <span class="nowrap">2007-10-03</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Capital+Gains+Taxation+entry+from+The+Encyclopedia+of+Taxation+and+Tax+PolicyProject&rft.au=Joseph+J.+Cordes%2C+Robert+D.+Ebel%2C+and+Jane+G.+Gravelle+%28ed%29&rft_id=http%3A%2F%2Fwww.urban.org%2Fpublications%2F1000519.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span> <span class="cs1-visible-error citation-comment"><code class="cs1-code">{{<a href="/wiki/Template:Cite_web" title="Template:Cite web">cite web</a>}}</code>: </span><span class="cs1-visible-error citation-comment"><code class="cs1-code">|author=</code> has generic name (<a href="/wiki/Help:CS1_errors#generic_name" title="Help:CS1 errors">help</a>)</span><span class="cs1-maint citation-comment">CS1 maint: multiple names: authors list (<a href="/wiki/Category:CS1_maint:_multiple_names:_authors_list" title="Category:CS1 maint: multiple names: authors list">link</a>)</span></span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.politifact.com/georgia/statements/2011/feb/15/herman-cain/obama-should-cut-corporate-tax-rate-potential-gop-/">"Obama should cut corporate tax rate, potential GOP foe says"</a>. <i>@politifact</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=%40politifact&rft.atitle=Obama+should+cut+corporate+tax+rate%2C+potential+GOP+foe+says&rft_id=http%3A%2F%2Fwww.politifact.com%2Fgeorgia%2Fstatements%2F2011%2Ffeb%2F15%2Fherman-cain%2Fobama-should-cut-corporate-tax-rate-potential-gop-%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_States&action=edit&section=32" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrownlee,_W._Elliot2004" class="citation book cs1">Brownlee, W. Elliot (2004). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=If2T5ZaFxIEC&pg=PA14"><i>Federal Taxation in America: A Short History</i></a>. Cambridge U.P. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780521545204" title="Special:BookSources/9780521545204"><bdi>9780521545204</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Federal+Taxation+in+America%3A+A+Short+History&rft.pub=Cambridge+U.P.&rft.date=2004&rft.isbn=9780521545204&rft.au=Brownlee%2C+W.+Elliot&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DIf2T5ZaFxIEC%26pg%3DPA14&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></li> <li>Buenker, John D. "Urban Liberalism and the Federal Income Tax Amendment" <i>Pennsylvania History</i> (1969) 36#2 pp. 192-215 <a rel="nofollow" class="external text" href="http://www.jstor.org/stable/27771770">online</a></li> <li>Buenker, John D. "The ratification of the federal income tax amendment." <i>Cato Journal</i>. 1 (1981): 183-223.</li> <li>Buenker, John D. <i>The Income Tax and the Progressive Era</i> (Routledge, 2018) <a rel="nofollow" class="external text" href="https://www.amazon.com/Income-Progressive-Routledge-Library-Editions/dp/1138591637/">excerpt</a>.</li></ul> <ul><li>Burg, David F. <i>A World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present</i> (2003) <a rel="nofollow" class="external text" href="https://www.amazon.com/World-History-Tax-Rebellions-Encyclopedia/dp/0415924987/">excerpt and text search</a></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDoris,_Lillian1963" class="citation book cs1">Doris, Lillian (1963). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=tOtgJKPeJKgC&pg=PA1"><i>The American Way in Taxation: Internal Revenue, 1862–1963</i></a>. Wm. S. Hein. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-89941-877-3" title="Special:BookSources/978-0-89941-877-3"><bdi>978-0-89941-877-3</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+American+Way+in+Taxation%3A+Internal+Revenue%2C+1862%E2%80%931963&rft.pub=Wm.+S.+Hein&rft.date=1963&rft.isbn=978-0-89941-877-3&rft.au=Doris%2C+Lillian&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DtOtgJKPeJKgC%26pg%3DPA1&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></li> <li>Ellis, Elmer. "Public Opinion and the Income Tax, 1860-1900." <i>Mississippi Valley Historical Review</i> 27.2 (1940): 225-242 <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/1896813">online</a>.</li></ul> <ul><li>Mehrotra, Ajay K. " ‘More mighty than the waves of the sea’: toilers, tariffs, and the income tax movement, 1880–1913," <i>Labor History</i> (2004), 45:2, 165-198, DOI: 10.1080/0023656042000217246</li></ul> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRabushka,_Alvin2008" class="citation book cs1">Rabushka, Alvin (2008). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=0j6GvkVvAGsC&pg=PA435"><i>Taxation in Colonial America</i></a>. Princeton U.P. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-4008-2870-8" title="Special:BookSources/978-1-4008-2870-8"><bdi>978-1-4008-2870-8</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Taxation+in+Colonial+America&rft.pub=Princeton+U.P.&rft.date=2008&rft.isbn=978-1-4008-2870-8&rft.au=Rabushka%2C+Alvin&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3D0j6GvkVvAGsC%26pg%3DPA435&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></li></ul> <ul><li>Ratner, Sidney. <i>American Taxation: Its History as a Social Force in Democracy</i> (1942) <a rel="nofollow" class="external text" href="https://archive.org/details/in.ernet.dli.2015.503397">online</a></li></ul> <ul><li>Shepard, Christopher. <i>The Civil War Income Tax and the Republican Party, 1861–1872</i>. (New York: Algora Publishing, 2010) <a rel="nofollow" class="external text" href="https://www.amazon.com/Civil-Income-Republican-Party-1861-1872/dp/0875867871/">excerpt</a></li></ul> <ul><li>Stabile, Donald. <i>The Origins of American Public Finance: Debates over Money, Debt, and Taxes in the Constitutional Era, 1776–1836</i> (1998) <a rel="nofollow" class="external text" href="https://www.amazon.com/Origins-American-Public-Finance-Constitutional/dp/0313307547/">excerpt and text search</a></li></ul> <ul><li>Thorndike, Joseph J. <i>Their Fair Share: Taxing the Rich in the Age of FDR.</i> Washington, DC: Urban Institute, 2013.</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWeisman2002" class="citation book cs1">Weisman, Steven R. (2002). <a rel="nofollow" class="external text" href="https://archive.org/details/greattaxwars00weis"><i>The Great Tax Wars: Lincoln to Wilson-The Fierce Battles over Money That Transformed the Nation</i></a>. Simon & Schuster. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0-684-85068-0" title="Special:BookSources/0-684-85068-0"><bdi>0-684-85068-0</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Great+Tax+Wars%3A+Lincoln+to+Wilson-The+Fierce+Battles+over+Money+That+Transformed+the+Nation&rft.pub=Simon+%26+Schuster&rft.date=2002&rft.isbn=0-684-85068-0&rft.aulast=Weisman&rft.aufirst=Steven+R.&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fgreattaxwars00weis&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+States" class="Z3988"></span></li></ul>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=History_of_taxation_in_the_United_States&oldid=1255230516">https://en.wikipedia.org/w/index.php?title=History_of_taxation_in_the_United_States&oldid=1255230516</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:History_of_taxation_in_the_United_States" title="Category:History of taxation in the United States">History of taxation in the United States</a></li><li><a href="/wiki/Category:Economic_history_of_the_United_States" title="Category:Economic history of the United States">Economic history of the United States</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:All_articles_lacking_reliable_references" title="Category:All articles lacking reliable references">All articles lacking reliable references</a></li><li><a href="/wiki/Category:Articles_lacking_reliable_references_from_November_2012" title="Category:Articles lacking reliable references from November 2012">Articles lacking reliable references from November 2012</a></li><li><a href="/wiki/Category:Webarchive_template_wayback_links" title="Category:Webarchive template wayback links">Webarchive template wayback links</a></li><li><a href="/wiki/Category:All_articles_with_bare_URLs_for_citations" title="Category:All articles with bare URLs for citations">All articles with bare URLs for citations</a></li><li><a href="/wiki/Category:Articles_with_bare_URLs_for_citations_from_March_2022" title="Category:Articles with bare URLs for citations from March 2022">Articles with bare URLs for citations from March 2022</a></li><li><a href="/wiki/Category:Articles_with_PDF_format_bare_URLs_for_citations" title="Category:Articles with PDF format bare URLs for citations">Articles with PDF format bare URLs for citations</a></li><li><a href="/wiki/Category:CS1_maint:_archived_copy_as_title" title="Category:CS1 maint: archived copy as title">CS1 maint: archived copy as title</a></li><li><a href="/wiki/Category:CS1_errors:_generic_name" title="Category:CS1 errors: generic name">CS1 errors: generic name</a></li><li><a href="/wiki/Category:CS1_maint:_multiple_names:_authors_list" title="Category:CS1 maint: multiple names: authors list">CS1 maint: multiple names: authors list</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_is_different_from_Wikidata" title="Category:Short description is different from Wikidata">Short description is different from Wikidata</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_November_2012" title="Category:Articles with unsourced statements from November 2012">Articles with unsourced statements from November 2012</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_July_2010" title="Category:Articles with unsourced statements from July 2010">Articles with unsourced statements from July 2010</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_October_2018" title="Category:Articles with unsourced statements from October 2018">Articles with unsourced statements from October 2018</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_October_2007" title="Category:Articles with unsourced statements from October 2007">Articles with unsourced statements from October 2007</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 3 November 2024, at 21:11<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=History_of_taxation_in_the_United_States&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-f69cdc8f6-869cr","wgBackendResponseTime":126,"wgPageParseReport":{"limitreport":{"cputime":"0.736","walltime":"0.919","ppvisitednodes":{"value":4949,"limit":1000000},"postexpandincludesize":{"value":103991,"limit":2097152},"templateargumentsize":{"value":7035,"limit":2097152},"expansiondepth":{"value":14,"limit":100},"expensivefunctioncount":{"value":24,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":155548,"limit":5000000},"entityaccesscount":{"value":0,"limit":400},"timingprofile":["100.00% 782.006 1 -total"," 42.38% 331.424 1 Template:Reflist"," 16.25% 127.106 7 Template:Cite_book"," 14.19% 110.984 8 Template:Citation_needed"," 14.05% 109.861 1 Template:UStaxation"," 13.94% 108.995 10 Template:Fix"," 13.59% 106.287 1 Template:Sidebar_with_collapsible_lists"," 10.00% 78.168 1 Template:Short_description"," 9.89% 77.363 18 Template:Cite_web"," 7.61% 59.488 10 Template:Cite_news"]},"scribunto":{"limitreport-timeusage":{"value":"0.430","limit":"10.000"},"limitreport-memusage":{"value":7125980,"limit":52428800},"limitreport-logs":"table#1 {\n [\"size\"] = \"tiny\",\n}\n"},"cachereport":{"origin":"mw-web.codfw.main-f69cdc8f6-5blz9","timestamp":"20241122142523","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"History of taxation in the United States","url":"https:\/\/en.wikipedia.org\/wiki\/History_of_taxation_in_the_United_States","sameAs":"http:\/\/www.wikidata.org\/entity\/Q16934092","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q16934092","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2007-07-14T22:57:51Z","dateModified":"2024-11-03T21:11:06Z","headline":"aspect of history"}</script> </body> </html>