Legal history of income tax in the United States Legal history of income tax in the United States Taxation of income in the United States has been practised since colonial times. Some southern states imposed their own taxes on income from property, both before and after Independence. The Constitution empowered the federal government to raise taxes at a uniform rate throughout the nation, and required that "direct taxes" be imposed only in proportion to the Census population of each state. Federal income tax was first introduced under the Revenue Act of 1861 to help pay for the Civil War. It was renewed in later years and reformed in 1894
Income tax in the Netherlands employed and self-employed people there is an employment rebate. The wage withholding tax is a deduction of wages, social security benefits and pensions, as an advance payment for the income tax, paid through the employer, etc. See also . From 2006 there is a new national health insurance scheme ("zorgverzekering(swet)", "Zvw" ). The premium is partly income-dependent and paid as a tax supplement. It applies for the "contribution income" ("bijdrage-inkomen" ), which is part of box 1, including labor income, social security benefits, pensions, and life annuities (it does not include the "owner-occupied dwelling income"). It is withheld if the