The income tax is determined by applying multi-tiered tax rates based on income (the rates increase as income rises). The income tax as we know it was instituted in 1913, when the Sixteenth Amendment overturned the Supreme Court's 1895 ruling that outlawed the policy.
Cry Wolf Quotes
If once you give the power to the nation to tax all the incomes…you give them the power to tax the states, not out of their existence, but out of their vitality.
'Free Business from Political Persecution' and 'The Country is Suffering from Too Much Law'.
[T]here will be no check upon the power of the Populistic States to exempt themselves and make a few Eastern States pay all, or nearly all, the tax.
[The Court must] bring the Congress back to a true sense of the limitations of its powers….[such a tax on wealth will lead to] communism, anarchy, and then, the ever following despotism.
Millionaire Migration and State Taxation of Top Incomes: Evidence From A Natural Experiment
The rich did not flee New Jersey wen the state raised tax rates on top earners by 2.6 percentage points.
Maryland Millionaires Vanish in the Face of Recession, Not Higher Taxes
Maryland's tax increases on the rich did not induce millionaire flight.
Tax Cuts on the Rich Don't Spur Economic Growth
The Center for American Progress takes apart supply side myths.
The Number of High-Income Taxpayers Increased Significantly During a Period With 10 Percent and 11 Percent Tax Rates on High-Income Earners
After California raised taxes on the rich, the number of residents in the affected tax brackets rose as well.