Final answer:
The 16th Amendment, which authorized the federal government to implement a progressive income tax, was ratified on February 3, 1913. It was a shift in revenue generation from tariffs to direct taxation, primarily affecting higher-income individuals.
Step-by-step explanation:
The 16th Amendment of the United States Constitution was ratified on February 3, 1913. This amendment allowed the federal government to levy a progressive federal income tax, marking a significant shift from relying mainly on tariffs for revenue.
The intention behind the 16th Amendment was to place a higher tax rate on individuals with higher incomes, which was seen as a more equitable form of taxation compared to tariffs that disproportionately affected the working poor.
Previous to the 16th Amendment, taxation was a contentious topic, with previous income taxes being deemed unconstitutional by the Supreme Court.
The amendment addressed this issue by explicitly authorizing the federal government to impose a direct income tax. The Populist and Progressive movements played key roles in pushing for this change, aiming to tax the wealthy more heavily and thereby reduce the tax burden on the general populace.