TITLE

THE ORIGIN OF THE INCOME TAX

AUTHOR(S)
Semiatin, Steven
PUB. DATE
December 2012
SOURCE
History Magazine;Dec2012/Jan2013, Vol. 14 Issue 2, p34
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article presents a history of taxation on income in the U.S. The author examines the vague nature of the fourth clause in Section 9 of the U.S. Constitution regarding the government's ability to levy taxes, explores how debt due to U.S. involvement in the War of 1812 and the American Civil War spurred the government to institute temporary federal income taxes, and explores the ability of state and local governments to collect income taxes. The 16th Amendment of the Constitution is also analyzed.
ACCESSION #
83768305

 

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