The income tax started at 1 percent in 1913, sold to Americans as a modest levy on only the wealthiest citizens. The Sixteenth Amendment passed with assurances that rates would remain low and the burden light.
Watch the cascade unfold. By 1917, the top rate hit 67 percent to fund World War I. Politicians promised reductions after the war ended. Instead, they discovered the intoxicating revenue stream of mass taxation. The "temporary" wartime rates became the new baseline.
The 1920s brought modest cuts, then the Depression triggered another explosion. FDR pushed the top rate to 79 percent in 1936, then 94 percent during World War II. Each crisis provided the perfect excuse for expansion. Each expansion became permanent. The tax code grew from 14 pages in 1913 to over 70,000 pages today.
The real genius lies in withholding, introduced in 1943 as another "temporary" wartime measure. No more writing painful lump-sum checks to the government. Instead, they take your money before you even see it. Compliance becomes automatic. Resistance becomes impossible. Most Americans celebrate their annual "refund" without recognizing they gave the government an interest-free loan all year.
The psychological manipulation runs deeper still. Tax preparation transforms citizens into supplicants, begging for deductions and credits the government graciously allows. Complexity creates dependence on experts who profit from the maze. The IRS employs more agents than the FBI and CIA combined.
Started with 1 percent on the rich. Ended with a surveillance apparatus that monitors every transaction, confiscates wealth before you earn it, and conditions entire populations to accept theft as civic duty.