The Progressive Income Tax in U.S. History
The root of much evil.
America’s founders rejected the income tax entirely, but when they spoke of taxes they recognized the need for uniformity and equal protection to all citizens. “[A]ll duties, imposts and excises shall be uniform throughout the United States,” reads the U.S. Constitution. And 80 years later, in the same spirit, the Fourteenth Amendment promised “equal protection of the laws” to all citizens.
In other words, the principle behind the progressive income tax—the more you earn, the larger the percentage of tax you must pay—would have been appalling to the founders. They recognized that, in James Madison’s words, “the spirit of party and faction” would prevail if Congress could tax one group of citizens and confer the benefits on another group.
In Federalist No. 10, Madison asked, “[W]hat are the different classes of legislators but advocates and parties to the causes which they determine?” He went on to say, “The apportionment of taxes on the various descriptions of property is an act which seems to require the most exact impartiality; yet there is, perhaps, no legislative act in which greater opportunity and temptation are given to a predominant party to trample on the rules of justice.”
During the 1800s economic thinking in the United States usually conformed to the founders’ guiding principles of uniformity and equal protection. One exception was during the Civil War, when a progressive income tax was first enacted. Interestingly, the tax had a maximum rate of 10 percent, and it was repealed in 1872. As Representative Justin Morrill of Vermont observed, “in this country we neither create nor tolerate any distinction of rank, race, or color, and should not tolerate anything else than entire equality in our taxes.”
When Congress passed another income tax in 1894—one that only hit the top 2 percent of wealth holders—the Supreme Court declared it unconstitutional. Stephen Field, a veteran of 30 years on the Court, was outraged that Congress would pass a bill to tax a small voting bloc and exempt the larger group of voters. At age 77, Field not only repudiated Congress’s actions, he also penned a prophecy. A small progressive tax, he predicted, “will be but the stepping stone to others, larger and more sweeping, till our political contests will become a war of the poor against the rich.”
In 1913, almost 20 years later, the ideas of uniform taxation and equal protection of the law for all citizens were overturned when a constitutional amendment permitting a progressive income tax was ratified. Congress first set the top rate at a mere 7 percent—and married couples were only taxed on income over $4,000 (equivalent to $80,000 today). During the tax debate, William Shelton, a Georgian, supported the income tax “because none of us here have $4,000 incomes, and somebody else will have to pay the tax.” As Madison and Field had feared, the seeds of class warfare were sown in the strategy of different rates for different incomes.
It took the politicians less than one generation to hike the tax rates and fulfill Field’s prophecy. Herbert Hoover and Franklin Roosevelt, using the excuses of depression and war, permanently enlarged the income tax. Under Hoover, the top rate was hiked from 24 to 63 percent. Under Roosevelt, the top rate was again raised—first to 79 percent and later to 90 percent. In 1941, in fact, Roosevelt proposed a 99.5 percent marginal rate on all incomes over $100,000. “Why not?” he said when an adviser questioned him.
After that proposal failed, Roosevelt issued an executive order to tax all income over $25,000 at the astonishing rate of 100 percent. Congress later repealed the order, but still allowed top incomes to be taxed at a marginal rate of 90 percent.
Subsidies for Friends, Audits for Enemies
Roosevelt thus became the first president to practice on a large scale what Madison had called “the spirit of party and faction” and what Field had called the “war of the poor against the rich.” With a steeply progressive income tax in place, Roosevelt used the federal treasury to reward, among others, farmers (who were paid not to plant crops), silver miners (who had the price of their product artificially inflated), and southerners in the vote-rich Tennessee Valley (with dams and cheap electricity).
In the 1936 presidential election, Senator Hiram Johnson of California, a Roosevelt supporter, watched in amazement as the President mobilized “the different agencies of government” to dole out subsidies for votes. “He starts with probably 8 million votes bought,” Johnson calculated. “The other side has to buy them one by one, and they cannot hope to match his money.” In that campaign, Roosevelt defeated the Republican Alf Landon by an electoral vote of 523–8.
The flip side of rewards for supporters was investigations of opponents. Senator James Couzens of Michigan, who supported Roosevelt even more vigorously than Johnson did, had said before Roosevelt took office, “Give me control of the Bureau of Internal Revenue and I will run the politics of the country.”
Couzens lived to see the bureau begin to investigate Roosevelt’s opponents. It started with an investigation of Senator Huey Long of Louisiana, who had threatened to run for president against Roosevelt. Next came an audit of William Randolph Hearst, whose newspaper empire strongly opposed Roosevelt for president in 1936. Moses Annenberg, publisher of the Philadelphia Inquirer, vehemently opposed Roosevelt’s re-election campaign in 1936; the next year he had a full-scale audit, which was followed by a prison term.
Elliott Roosevelt, the president’s son, conceded in 1975 that “my father may have been the originator of the concept of employing the IRS as a weapon of political retribution.” But he was quick to add that “each of his successors followed his lead.” That is a key point: once the machinery of retribution is in place, it is hard for politicians to resist using it. When Richard Nixon, a Republican, became president, he sounded like his Democrat counterparts when he described whom he wanted as commissioner of internal revenue. Nixon said, “I want to be sure that he is . . . ruthless . . . that he will do what he is told, that every income-tax return I want to see, I see. That he will go after our enemies and not go after our friends. It is as simple as that.”
If we want to lessen “the spirit of party and faction,” as Madison recommended, and if we want to avoid a “war of the poor against the rich,” as Field anticipated, we would do well to scrap the progressive income tax.
Comment by Ralph Wallace on 1 March 2009:
I believe we are now seeing the full effect of graduated income tax in the policies and proposals of Barack Obama. I believe a national sales tax, with strict limitations on the percentage, would be very much preferable. Of course, certain basic necessities should be exempt for everyone, so that lower income persons-families, would not suffer disproportionately. This would of course be still a form of graduation, but at least would not be able to be a wedge used between the “haves” and the “have nots”, and would be much less capable of being used by legislators to buy votes.
Comment by Chris on 1 March 2009:
what about a flat tax?
look-30%of 10,000=3,000
30% of 100,000=30,000
30% of 1,000,000=300,000
rich people will still pay more.
makes sense to me.(thirty percent just to make math easy.)
why do we have to put higher rates on the rich? it makes no sense. Penalize people for creating jobs and investing?
Comment by Capt. A. on 3 June 2009:
TRUTH: Most individuals who address “taxes” of any kind never get beyond the pale of insufficient understanding. Inculcation of individuals—whether via tribal, government-controlled schooling or a self-imposed exercise, simply adjust themselves as to how “taxes” shall be paid, amounts and methods (progressive, flat, regressive, VAT, et al., etc.). Will the dawn of understanding ever lead to the “fact” that taxes are nothing more than “legalized plunder?” Don’t worry about the servile mule; just load the tax wagon … booboisie! People usually don’t always get what they want—but they surely get exactly what they deserve! Governments prove this fact everyday.
To live the only life you will ever have—as free as possible in this world, with freedom, liberty, privacy and real private property rights, this can NEVER be achieved in societies that vent via the VOTE, the puking-dog democracies—instigating the damnable and accepted choice of exaction, theft, plunder etc., and the redistribution of wealth and any other socialized engineering that relies on force, fraud or coercion. Is this learnable? Apparently not. Is there a solution? Yep! For the chosen few—stay in NO venue that applies “taxes” as a social or economic measure—that’s accepted by the “masses of asses as legitimate!” LEAVE! Vote with your feet (it’s the ONLY time and way you ever vote!) and never look back! ACTION—not talk, is the real solution. … Leave.
So I did—leave that is! Nearly 31-years ago at age 45, I took my brain and wealth and left the U.S. Next, I renounced citizenship. Then claiming citizenship from a country that does not tax citizens that do not reside within its boundaries (domiciled) and does not impose ANY kind of “theft” on citizens staying elsewhere in the world—that is your new venue! It can be done. That is—if you truly VALUE your freedom, liberty, privacy and private property rights. Talk, talk, talk—it doesn’t work!
“Sometimes, time spent trying to CHANGE something—is TIME “best” spent looking for something you don’t have to change.” ~ Capt. A.
Remember, you are living the only life you will ever have. Stop letting “others” live it for you.
C’est la guerre,
Capt. A.
Principaute de Monaco
“Anyone who needs to be persuaded to be free, doesn’t deserve to be.” ~ L. Neil Smith
Comment by Steve on 3 June 2009:
Why not a flat tax on only earned income, no deductions, low rate 15%+/-, and a super majority to raise the rate. Eliminate the inheritance tax and soc. sec. tax., medicare, etc. No business tax. Now saving for retirement, health care, disability, etc. grows tax free and when one retires there is no tax since the income is not earned. The major roadblock is politicians would lose their leverage over the public and would have to become statesman and leaders.
Comment by Triliberty516 on 17 November 2009:
How about we just follow the constitution, bill of rights and declaration of independance for a change? The Right to Life is the right to earn a living to contract your services so you can live. I can’t find any where in which it says some one can tax your rights? The income taxs is not or was not intended to be used for normal every day work people provide each other. Income is monies made on monies like intrest in a bank. It has nothing to do with your private property which is your labor. If the government can tax your labor then labor must be a privilage? Or we must be posssessions of the federal government. Which we are not. Your labor is your’s. The right to Life is guaranteed in the bill of rights. Work is not a privilage and can not be taxed as such!
Comment by Bob - Omaha on 28 November 2009:
To take Chris’ comment a bit further, I’ve often wondered about…..
Total Income
minus 30,000 (as an example)
No deductions for anything
equals Taxable income at say 15%
simple to calculate, gives relief to lower income folks and is utterly “fair”
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[...] hawks in the past five days doesn’t pass the eye-roll test –and for good reason. When we examine the history of leftist plans to soak the rich, we find that neither the economic situation nor the current tax rate has any relevance; they [...]
Comment by Steve on 15 February 2011:
This is a great piece by Burton Folsom. Appreciated Capt. A’s post. Unfortunately, moving to Monaco is not an option for most of us. And if we could go, we wouldn’t all fit anyway. But Capt. A is right, talk is going nowhere, and the abominable progressive income tax is here to stay.
Comment by Cincinnatus on 12 April 2011:
As events unfold we see the wisdom of the founders. A head tax anyone?
Comment by Steve A. on 5 June 2011:
I absolutely disagree with all of you. Your arguments have no basis in civility. The progressive income tax is the only fair tax. It looks at both the ability of its citizens to pay taxes and places the burden of taxation on those who benefit most from government spending. The primary role of government is to protect the rights of property, and guarantee equal opportunity for all its citizens. Since wealthier people tend to have more property and benefit most from government spending on infrastructure (mobility of goods and services), public education (productive work force), national defense (everyone benifits from this) and yes social safety nets, like social security, medicare and medicaid as well as welfare (guaranteed consumers), the police departments and fire departments (protect property rights), they should thus carry a greater share of the tax burden. It is like purchasing 8 slice pizza pie with 5 other people, if you eat 4 slices of that 8 slice pizza pie then it is only fair that you pay for those 4 slices.
I do agree that our tax code needs an overhall. We should exempt the first 10,000 per individual dependent, and then a graduated income tax on all income above this 10,000 amount based on how big of the slice of the pie you consume. It should always be adjusted for inflation every year.
Comment by Libertarian jerry on 5 June 2011:
Steve A…………..Only about 1/3 of the revenue collected by the Federal Government is from Income Taxation. Most Federal taxes are Corporate,excise,tariffs,Social Security and so forth. Fact is, that most of the Income Tax revenue collected goes back to the Federal Reserve(a private corporation)to pay interest on the National Debt. So by paying Income Taxes you are helping to support a corrupt banking and money system. Also the 2nd Plank of the Communist Manifesto calls for a heavy Progressive Income Tax. If anyone supports an Income Tax then they are supporting a Communist idea and are therefore practicing Communists. Remember that the rallying cry of Communism is”Each according to his ability Each according to his need.” In America we call it “paying your fair share.” Your Worldview of “civility” is not my Worldview nor the Worldview of millions of other Americans. I,like many other Americans,feel that the wealth that I create and earn belongs to me and only me and the whole notion of some corrupt government politician or employee stealing my property,under color of law, is repulsive to the essence and spirit of the Founding Fathers and why they revolted against King George,The British Empire and especially the Bank of England. The whole notion of”direct”taxation was prohibited by the Founding Fathers in the Constitution.The fact is that for over 130 years,except during the Civil War,America did just fine without an Income Tax. Since 1913,when the current Income Tax was enacted, America has had war after war and failed government policy after government policy and this,only because the politicians could,under threat,go into any paycheck and any business and take what they want any time they wanted it. It is now time to realize that the Income Tax is a corrupt,enslaving extortion racket that belongs on the ash heap of history.
Comment by Beth on 8 June 2011:
Steve A,
You say, “Your arguments have no basis in civility.”
How can it possibly be “civil” and just to point a gun at someone and force them to do something, even if the outcome is for a good thing?
If one takes civility and morality into account, there is no basis for taxation at all.
You would not permit me to mug you and take your property and give it to my homeless brother. Yet you endorse the exact same thing on a macro level, with the government being the theif.
A moral and civil society does not approve the means by the ends. Until you can morally justify stealing, you cannot justify any income taxation.
Your ideas may work to a point (and quite badly at that) but it is not ethical. The fact that some have more than others is not cause to act unethically in order to even things out a little bit. Nor is the fact that we were born into this country justification to force us to pay for its services by the point of a gun.
Before you attempt to justify your ends, you MUST see if the means are ethical. That is the basis of true liberty,fairness,and civility.
Comment by Handyan on 14 June 2011:
Steve, nobody benefits by our crimanal Government
Comment by weindeb on 15 August 2011:
“Greed über alles” seems to be the mantra throughout almost all of these posts, most likely representing the thoughts of people occupying various levels, whether consciously or not, of libertarianism and its adolescent raging and whimpering. Rarely is listed in detail precisely what the greedy would not have the government create and/or maintain: air traffic control, interstate highways, food inspection, consumer protection, national parks, the military, etc. That wounded Civil War officer and Republican, Oliver Wendell; Holmes, Jr., obviously a mature human being whose modus vivendi was something other than greed and egocentrism, put it well: “Taxes are the price we pay for civilized society.” If it’s people like Sarah Palin and all too many of those posting here who are defining “civilization”, obviously such a statement is meaningless. I repeat, “Greed über alles” could well be the battle cry of our adolescent libetarians as well as of Saint Ronnie.
Comment by libertarian jerry on 15 August 2011:
Weindeb…..Oliver Wendell Holmes was a Supreme Court Justice when he uttered the words you quote. Another Supreme Court Justice John Marshall once said”the power to tax is the power to destroy.” I suggest you read my above blog written on June 5,2011. You just might learn something. Of course if your an uneducated troll trying to disrupt this site,I guess you can’t read anyway.
Comment by HLMencken on 15 August 2011:
Three things make the income tax possible: greed (gimmee, gimmee); envy (screw my neighbor who makes more than me); and stupidity.
Comment by ARYLIOA on 15 August 2011:
Steve: Good thought, but don’t fall into the trap set by “progressives” in calling income on investment and savings “unearned”. If you must differentiate it for tax purposes, why not call it “wages and salaries” vs “non-…….”?
When I saved my income instead of spending it I really earned the returns. When I take a risk and invest in XYZ or ZYX, if it gains or pays dividends I earned them, too. It is only semantics, but it is easy to lose sight of what is happening to us if you let the opposition define the terms.
Comment by ARYLIOA on 15 August 2011:
Steve: Good thought, but don’t let the “progressives” (and worse) define the terms of the argument. We should never concede that income from savings and investment is “unearned”. I prefer to use the term, if I must, “wages and salaries” vs “non-……”. Of course, even that implies that taxation of income is a good idea or is in any way justified, flat rate or no.
When I receive interest on my savings, I truly “earn” that income. When I take the risk to invest in XYZ or ZYX and they pay me dividends or I have a capital gain, I sure “earn” it. I work hard to obtain the knowledge to allow me to do that.
“Work harder, pay more” should be no one’s credo.
Pingback by White House Tax Plan Would Ask More of Millionaires - Page 166 on 7 October 2011:
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Comment by Anonymous on 15 November 2011:
“Work harder – pay more” is a ridiculous statement. It assumes that the uber rich work harder, when reality shows that is far from true. 20% of them inherited large sums. In addition, the old adage that “It takes money to make money” is especially true in our world today. The wealthy use their assets to elect politicians that give them more and more tax breaks. They also run around together and everyone knows, wealth is often accumulated by who you know instead of what you know.
I want a tax system that uses Steve’s analogy and requires taxpayers to pay a fair share related to how much benefit they receive from the government. I would have no problem with requiring working families in the lowest income brackets paying their fair share as well IF we had a law requiring workers to be paid a living wage. Now business can pay a wage that no one can possibly live on which pushes their employees to food stamps and Medicaid which all taxpayers have to support. This is the wealthy and corporate tax break that no one talks about.
Comment by Dan on 15 November 2011:
@Anonymous – You need to finish your thought experiments before you get too riled up. There are a lot of holes you need to fill and honesty examine and accept as they just might change your beleifs (which always scares people, so much easier to ignore unfavorable facts to justify comfortable prejudices)…
#1 – assuming your unsubstatiated claim about 20% of wealthy folk having inherited large amounts, that still means 80% of the wealthy had to EARN it.
#2 – inherited wealth is wealth that was first earned by someone AND TAXED. Then that person died and passed it on . . . where it was TAXED AGAIN by the egregiously high-rate death tax – a double taxation on the created wealth
#3 – if the wealthy are using their assets to buy politicians (which happens) in order to secure more tax breaks, they would only be doing this because they are continuing to create wealth that will get TAXED . . . thus they are creating a value in the economy that directly or indirectly benefits you (and paying a TAX for doing it). Whether they are creating that extra taxable value through investment, invention, or sweat-labor is unimportant.
#4 – “it takes money to make money” is an incorrect quote. The saying is “you have to spend money to make money” meaning advertising, marketing, R&D, inventorying, etc… and you don’t necessarily have to have this money you spend (if you can get a loan, but don’t derail the conversation by whining about the difficulty of securing a loan)
#5 – wealth is not accumulated by “who you know” but what you do with the connections and information. It still requires work – which is TAXED.
BONUS THOUGHT – What if we abolished the safety nets? What changes would employers have to take to keep a workforce? If it is the safety nets that are incentivizing businesses to pay too low for value-added labor as you suggest, why not force their hand and remove the net? Oh right, you’re advocating a different safety net called the ‘living wage’ rather than a free market solution …
Comment by WBOSWELL on 19 November 2011:
RICH PEOPLE DO NOT CREATE JOBS AND OPPORTUNITY! THEY SIMPLY TAKE ADVANTAGE OF A NEED OR DEMAND. IF PEOPLE NEED SOAP, SOMEONE (WITH THE MEANS) WILL START A SOAP FACTORY…CREATE JOBS, ETC. THEY ARE NOT DOING SO IN THE INTEREST OF CREATING EMPLOYMENT OPPORTUNITIES. THEY ARE INVESTING FOR POTENTIAL PROFITS, PERIOD! THEY ARE GOING TO PAY THE MINIMUM THEY CAN IN WAGES/BENEFITS IN ORDER TO MAXIMIZE ‘THEIR’ PROFITS. IF THE FACTORY CAN PRODUCE ALL THE SOAP THAT PEOPLE WILL NEED (FOR THE YEAR), WITHIN A THREE MONTH PERIOD, THE OWNERS/MANAGEMENT WILL BE FINE WITH LAYING-OFF THE WORKERS UNTIL FURTHER PRODUCTION IS NEEDED. HEREIN LIES THE PROBLEM WITH OUR SYSTEM, AS I SEE IT. THE RICH, ie THE OWNERS/SHAREHOLDERS ARE THE SHARING IN THE PROFITS, WHICH WERE DERIVED FROM THE EFFORTS OF THE WORKFORCE. THE RICH LIKE TO ARGUE THAT EMPLOYEES ARE NOT ENTITLED TO SHARE IN PROFITS BECAUSE THEY DO NOT SHARE IN THE LOSSES. BALONEY! OR IF YOU PREFER ‘BULOGNA!’ WHO DOESN’T GET A RAISE IF THE COMPANY DOES POORLY? WHO GETS LAID-OFF OR TERMINATED IF THE COMPANIES PROFITS ARE LACKING. EMPLOYEES HAVE ALWAYS PAID ONE WAY OR ANOTHER FOR COMPANY SHORTCOMINGS, EVEN IF THOSE WERE CAUSED BY MANAGEMENT/OWNER BAD DECISIONS. THUS, ALL EMPLOYEES SHOULD SHARE IN SOME PORTION OF COMPANY PROFITS. THIS IS THE MOST STRAIGHTFORWARD MEANS OF EQUITABLE WEALTH DISTRIBUTION. ONE LAST NOTE, REFERENCING THE FIRST POINT OF THE ABOVE ARTICLE: A PROGRESSIVE TAX SCALE IS NOT CONTRARY TO EQUITABLE TAXATION, AS IN THEORY EVERY AMERICAN HAS THE OPPORTUNITY TO GET RICH, AND BE SUBJECT TO THE SAME PROGRESSIVE TAX. OF COURSE, THIS ISSUE IS MUTE UNLESS WE DO AWAY WITH ALL THE AVENUES FOR PEOPLE TO ‘LEGALLY’ EVADE TAXES.
Comment by RonnieC on 29 November 2011:
@WBOSWELL – CapsLock is just below the tab button, to the left of the “A” and above shift.
Earned or not, no one got to the top by themselves. Somewhere down the line, some individual/company/government program provided them with an opportunity or series of opportunities to succeed.
Comment by Admiral on 13 December 2011:
I don’t understand any discussion about the Federalist Papers (working papers), the Constitution, and the legality of income taxes. It is my understanding that their have been some Constitutional amendments in the last couple hundred years; perhaps noteworthy is the 16th, which “allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results.” Whether you agree or not, the 16th amend. is valid and the tax code (Title 26) is current law. Read the tax code (law), and you will see that “Income from any source derived…” is pretty clear. Taxes are legal and Constitutional.
Obama didn’t invent the progressive tax structure, that was done by Congress in 1913, he is simply trying to right a sinking ship that was half sunk before he became Captain. He has to deal with the facts on the table now, and the facts are grim; hence, a “balanced approach” philosophy makes sense to begin to address long term issues while recognizing that lopping off all spending immediately is simply not realistic.
All Congressmen should honor their sworn oaths to uphold the Constitution (as it is now) and their constituents as opposed to a rich lobbyist in DC (Grover …). Moreover, a progressive tax structure has sound ethical support, as we do not get to choose where we enter life, only what we do with our lives after we arrive.
Everyone on this board could have been born on a rockpile in the Sudan, raised and educated within a Madrassa and taught hardline Islam from the age of 3–would you then immediately become enlightened by divine intervention? I don’t think so. You could also have been born into a very poor US family and raised in a gang environment with little education–divine intervention would save you? Again, I don’t think so. Therefore, we all have a moral obligation to assist those in worse situations than ourselves, for the betterment of society as a whole. After all, the richest are in the best position to assist, and what is the point of being a billionaire in a destitute society? A progressive tax structure is not numerically the fairest, but it is the best for all of us together.
Comment by Libertarian Jerry on 13 December 2011:
After all the insightful negative comments on this site about the Income Tax, you’d think people like Admiral would read the comments 1st before making his thoughts known in writing.
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