1799    British Prime Minister William Pitt introduces income tax to raise funds for the war against Napoleon.

1861    American Civil War: in order to help pay for the war effort, the United States government levies the first income tax as part of the Revenue Act of 1861 (3% of all incomes over US $800; rescinded in 1872).

1895    In Pollock v. Farmers' Loan & Trust Co. the Supreme Court of the United States declares unapportioned income tax to be unconstitutional.

1913    The Sixteenth Amendment to the United States Constitution is ratified, authorizing the Federal government to impose and collect an income tax.

1913    The United States introduces an income tax.

1916    In Brushaber v. Union Pacific Railroad, the Supreme Court of the United States declares the federal income tax constitutional.

1917    Sir Thomas Whyte introduces the first income tax in Canada as a "temporary" measure (lowest bracket is 4% and highest is 25%).

1931    Al Capone convicted of income tax evasion.

1973    Vice President of the United States Spiro Agnew resigns after being charged with federal income tax evasion.