Tuesday, February 5, 2013
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“The hardest thing in the world to understand is the income tax.” — Albert Einstein
One hundred years ago this month, the Sixteenth Amendment to the Constitution was ratified, giving Congress the “power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”
And for 100 years, the income tax has been both soap box and whipping post for innumerable debates over the role and resources of government, the relationship of the electorate to the elected, and fairness, favor, and confusion in the tax code.
Please join this stellar panel for an engaging examination of the evolution of progressive income taxation, efforts to reform the income tax, proposals to replace the income tax with a consumption tax, and the challenges and history of tax collections.
At the Urban Institute