The Federal Income Tax Turns One-Hundred

May 1, 2013

Americans recently completed that annual ritual, when they file their returns to Uncle Sam.  But over the century of this tax, there’s been lots of debate on its effectiveness and fairness. and a few states, including New Hampshire have decided not to do this at the state level.  We’ll look at the history of the income tax and how it’s evolved.


  • Joseph Thorndike - Director of the Tax History Project and contributing editor for Tax Analysts, a nonprofit provider of tax information. He author of recently published Their Fair Share, Taxing the Rich in the Age of FDR.
  • Alan Viard - Resident scholar at American Enterprise Institute and former senior economist at the Federal Reserve Bank of Dallas. He is the co-author of Progressive Consumption Taxation: The X Tax Revisited.