Tax History Project -- Home Page

Taxing the Rich in the Age of FDR

"Their Fair Share" tells the story of New Deal taxation and explains why it matters today.

What did Franklin Roosevelt know about progressive taxation that modern politicians don't? Quite a bit, it turns out. FDR understood that fairness matters; efficiency is not the only measure of a "good" tax.

The modern income tax is a product of this insight. Often frustrating and certainly imperfect, it still reflects popular notions of what's fair -- and what's not.

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Tax History Project

The 100th Anniversary of the Income Tax

Tax Analysts takes a reflective look back on the 100th anniversary of the income tax.

A Public Service of Tax Analysts

Welcome to the Tax History Project, a public service initiative from Tax Analysts. Established in 1995, the Project provides scholars, policymakers, journalists, and the general public with information on the history of U.S. public finance.

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Recent

Tax History: Trump's Tax Reform Must Help the Middle Class or It Won't Last

Tax History: Should We Borrow or Tax to Pay for Infrastructure?

Tax History: Obamacare Needs a Tougher Penalty Tax, but That's a Hard Sell

Tax History: The Century of the Estate Tax: Made for Revenue, Not Redistribution

JCT Investigation of Nixon's Tax Returns

Threats, Leverage, and the Early Success of Reprisal Taxes

More Articles

Regular Features

Tax History Museum
A virtual museum of American tax history.

The Price of Civilization
An in-depth study of American taxation during the Great Depression and World War II.

Presidential Tax Returns
Copies of the tax returns filed by various American presidents, including Franklin D. Roosevelt, Richard Nixon, and George W. Bush.

Taxing Federalism
Selected readings from the Federalist Papers, including every major discussion of the Constitution's power to tax.

Image Gallery
Cartoons, posters, and other images from the history of U.S. taxation.

Article Archive
Research, analysis, and commentary on tax history and contemporary tax debates.