Author(s): Emmet Fritch
A case study exploring the evolution of US Tax policy from colonial times to the introduction of the permanent income tax provides insight into US income tax policy. A case study method utilizes inductive research questions, guided by Optimum Income Taxation theory. The case study traces the history of US income tax from the early colonial period until the 1894 permanent tax law. Primary and secondary resources provide historical factors. I searched online library aggregators on tax policy, tax law, opinions on taxation, and other related terms. Seminal articles, government documents, and published articles from government and scholarly articles were analyzed and coded to establish themes. Thematic classification allows readers to see the various types of taxes from colonial times to the US permanent income tax establishment