来自《耶鲁大学开放课程：金融市场 第24集 第24集》

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  at the end of the eighteenth century.
  当时是18世纪末
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  They had small income taxes and they were progressive,
  他们小额征收所得税 而且是累进的
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  but they were a beginning.
  但这只是一个开始
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  The U.S. Experimented with an income tax in the 1860s
  美国在1860年试行所得税制度
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  and abandoned it.
  但后来废弃了
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  The original experiments were all only marginally successful,
  最初的这些实验都少有成功
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  but the U.S. finally got an income tax in 1913
  美国最终于1913年实行了所得税制度
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  and at a very low level,
  虽说普及度不高
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  but this is the U.S. It ultimately became very important.
  但所得税确实是在美国开始得到认可
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  After World War II,
  第二次世界大战后
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  the top marginal tax bracket rose above 90%,
  最高税率高达90%
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  so it became a very significant redistributor of income.
  而这有效地对收入进行了再分配