In 1913 the Sixteenth Amendment which legalized a federal income tax was ratified. Why was there a need for a federal income tax?

The ratification of the Sixteenth Amendment in 1913 was largely driven by the need for a more stable and equitable source of government revenue. Before the amendment, the federal government relied heavily on tariffs and excise taxes, which disproportionately affected lower-income individuals. A federal income tax allowed for a more progressive taxation system, enabling the government to collect funds based on individuals' ability to pay. This shift was also seen as necessary to support expanding government functions and services during a time of rapid industrialization and urbanization.