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Why the American Tax System is Such a Mess

Ones and Tooze

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The Evolution of Income Tax in America

This chapter tracks the historical origins of income taxes, from their British inception in the 1790s to their establishment in the U.S. after the 16th Amendment in 1913. It examines the progressive nature of the American income tax system, debates surrounding flat tax proposals, and the challenge of implementing such systems at the federal level.

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