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מס ההכנסה הוחל ב[[ממלכת בריטניה]] על ידי ראש הממשלה [[ויליאם פיט הבן]] ב[[תקציב]] שקבע בדצמבר [[1798]] לתשלום על נשק וציוד ל[[המהפכה הצרפתית|מהפכה הצרפתית]]. פיט קבע מס הכנסה [[מס פרוגרסיבי|פרוגרסיבי]], אשר הוטל לראשונה בשיעור של 1/120 על הכנסות מעל ל-60 ליש"ט. פיט קיווה שמס זה יכניס לו 10 מיליון ליש"ט מדי שנה, אך בפועל נאספו אך מעט יותר מאשר 6 מיליון ליש"ט{{הערה|שם=first|{{cite web|url=http://www.hmrc.gov.uk/history/taxhis1.htm|title=A tax to beat Napoleon|publisher=HM Revenue & Customs|accessdate=2007-01-24}}}}. בשנת 1802, לאחר 3 שנים, בוטל מס זה על ידי [[הנרי אדינגטון]], ראש הממשלה שהחליף את פיט, עקב חתימת [[חוזה אמיין]] בין אנגליה ל[[נפוליאון]] שסיים את [[המלחמות הנפוליאוניות]]. אדינגטון נכנס לתפקידו בשנת 1801 לאחר פרישתו של פיט עקב [[אמנציפציית הקתולים]]. מס ההכנסה הוחזר על ידי אדינגטון בשנת 1803 עם הדרדרות היחסים בצרפת, אך הוסר שוב בשנת 1816, שנת לאחר [[קרב ווטרלו]]. מתנגדי המס, אשר האמינו כי מס הכנסה נועד למימון מלחמות בלבד, רצו שכל רישומי רשות המסים יימחקו עם ביטול מס ההכנסה, ורישומים אלה נשרפו בפומבי על ידי [[שר האוצר של בריטניה|שר האוצר הבריטי]], אך בפועל נשמרו העתקים שלהם על ידי משרדי רשויות המסים.{{הערה|Adams, Charles 1998 Those Dirty Rotten TAXES, The Free Press, New York, NY}}.
<!--[[קובץ:Punch- Income Tax 1907.jpg|ממוזער|שמאל|''[[Punch (magazine)|Punch]]'' cartoon (1907); illustrates the unpopularity amongst Punch readers of a proposed 1907 income tax by the Labour Party in the United Kingdom.|upright]]
In the [[United Kingdom of Great Britain and Ireland]], income tax was reintroduced by [[Robert Peel|Sir Robert Peel]] by the [[Income Tax Act 1842]]. Peel, as a [[Conservative Party (UK)|Conservative]], had opposed income tax in the 1841 [[general election]], but a growing budget deficit required a new source of funds. The new income tax, based on Addington's model, was imposed on incomes above £150 (£{{formatnum:{{Inflation|UK|150|1842|{{CURRENTYEAR}}|r=0}}}} as of {{CURRENTYEAR}}),{{Inflation-fn|UK}}. Although this measure was initially intended to be temporary, it soon became a fixture of the British taxation system.
A committee was formed in 1851 under [[Joseph Hume]] to investigate the matter, but failed to reach a clear recommendation. Despite the vociferous objection, [[William Gladstone]], [[Chancellor of the Exchequer]] from 1852, kept the progressive income tax, and extended it to cover the costs of the [[Crimean War]]. By the 1860s, the progressive tax had become a grudgingly accepted element of the English fiscal system.{{הערה|{{cite book|url=https://books.google.com/books?id=TECRHKm4WYQC|title=Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches|author=Steven A. Bank|year=2011|publisher=Cambridge University Press|pages=28–29}}}}
The [[Union (American Civil War)|US federal government]] imposed the first personal income tax, on [[Revenue Act of 1861|August 5, 1861]], to help pay for its war effort in the [[American Civil War]] - (3% of all incomes over US $800) (${{formatnum:{{Inflation|US|800|1861|r=0}}}} in {{#expr:{{CURRENTYEAR}}}} dollars).{{הערה|שם=Stat 1861|Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (Aug. 5, 1861).}}{{vs|date=February 2011}} This tax was repealed and replaced by another income tax in 1862.{{הערה|Sections 49, 51, and part of 50 repealed by Revenue Act of 1862, sec. 89, ch. 119, 12 Stat. 432, 473 (July 1, 1862); income taxes imposed under Revenue Act of 1862, section 86 (pertaining to salaries of officers, or payments to "persons in the civil, military, naval, or other employment or service of the United States ...") and section 90 (pertaining to "the annual gains, profits, or income of every person residing in the United States, whether derived from any kind of property, rents, interest, dividends, salaries, or from any profession, trade, employment or vocation carried on in the United States or elsewhere, or from any other source whatever....").}}{{vs|date=February 2011}} It was only in 1894 that the first peacetime income tax was passed through the [[Wilson-Gorman tariff]]. The rate was 2% on income over $4000 (${{formatnum:{{Inflation|US|4000|1894|r=2}}}} in {{#expr:{{CURRENTYEAR}}}} dollars), which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions.{{הערה|Charles F. Dunbar, "The New Income Tax," ''Quarterly Journal of Economics,'' Vol. 9, No. 1 (Oct., 1894), pp. 26–46 [http://www.jstor.org/stable/1883633 in JSTOR].}}
In 1913, the [[Sixteenth Amendment to the United States Constitution]] made the income tax a permanent fixture in the U.S. tax system. In fiscal year 1918, annual internal revenue collections for the first time passed the billion-dollar mark, rising to $5.4 billion by 1920.{{הערה|שם=firstUS|{{cite web | url= https://mises.org/story/1597 | title=The Origin of the Income Tax | publisher=[[Ludwig von Mises Institute]] | last=Young | first=Adam | date=2004-09-07 | accessdate =2007-01-24}}}}-->
==סיווג ההכנסה==
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