It is important to know that there were three major reasons the modern tax code was adopted, none of which had anything to do with the real reason for putting the modern tax system in place (redistribution):
1) the system was touted for its simplicity. The original 1913 form was one page.
2) the rates were low, and for the large majority of Americans, non-existent. Rates started at $20,000, which was a ton of money in 1913. Most Americans didn’t make that much. Moreover, the rates went through six brackets from 1/2% at the lowest rate to the top rate of 6%.
3) Congress was having trouble keeping up with the constant tariff revisions that were becoming a full-time job for congress (like patronage was in the 1880s).
Any system that replaces the current one has to deal with the first two issues.
“It is important to know that there were three major reasons the modern tax code was adopted, none of which had anything to do with the real reason for putting the modern tax system in place (redistribution):
1) the system was touted for its simplicity. The original 1913 form was one page.
2) the rates were low, and for the large majority of Americans, non-existent. Rates started at $20,000, which was a ton of money in 1913. Most Americans didn’t make that much. Moreover, the rates went through six brackets from 1/2% at the lowest rate to the top rate of 6%.”
And most avoided paying the maximum.