E. Jeffrey Ludwig "The seeds of the modern bureaucratic or administrative state go back to the Progressive Era of American history in the early 20th century. But progressive regulation morphed into the hyper-control of our present federal government during the New Deal. Modern students, whose history education has been directed by teachers who “accept” the reality of a federal leviathan, are often unaware of the fact that before 1916 there was no income tax in the United States, and that federal revenues were primarily through import duties. The income tax was justified by the need to support the ever-expanding regulatory environment being promoted by Democrats, with a small amount of crossover by Republicans."
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