That afternoon. Welcome to the urban institutes first tuesday where we celebrate the 100th anniversary of the incometax. My name is howard gleckman, the editor of the urban institute blog. A hundred years ago, delaware became the 36 state to ratify the amendment creating a modern incometax. This one was memorialized in the constitution and we have had an income tax ever since. It is the tax we love to hate. In the 100 years, it has gone from a simple richmans tax to todays tax with a top rate north of 40 . Williston churchill said we seem to think it is the worst possible tax Winston Churchill said we seem to think it is the worst possible tax. To my far right, joseph thorndike, director of the tax history project. His latest book is thei r fair share, out today, published by the urban institute press. Eugene steuerle has written about tax policy. He has also lived it. Nearly three decades ago, he was on the godfathers of what became the Tax Reform Act of 1986. He holds the fisher chai