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What is the history behind the federal tax system. Was there ever a flat-tax rate, or was it always progressive with a marginal tax rate?

The marginal tax rate has fluctuated by a very large amount since enacted in 1913, but either way the rates have overall gone up when 2012 is compared to 1913.

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The federal tax system has been marked by significant changes over the years due to changing circumstances. There was flat rate that was enacted in 1894 but it was quickly challenged in 1895. The U.S. Supreme Court ruled the flat rate unconstitutional since it was a direct tax not apportioned according to the population of each state. Read more from policyalmanac.org/economic/archive/tax_history.shtml.

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