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==Later Development==
Today, in many Western economies, corporate and income taxes, along with sales taxes, form the basis of taxation. Income tax that was levied from individuals on an annual basis was introduced by the United Kingdom in 1799. This new form of income tax also became established as a progressive tax, where rates of taxation were based on income and overall revenue generated. This became a point of controversy throughout the early 19th century but became after that the more accepted form of taxation. By 1842, the taxation system in the UK became more permanent, leading to the system being only revised rather than being repealed and reintroduced as it was in earlier periods. By the 1860s, the British government had become too dependent on progressive tax, making it then a permanent fixture that is now still in use.<reref>For more on development on modern income taxes, see: Seligman, E.R.A. (2006)<i> The income tax</i>. London, Elibron Classics.</ref>
In the United States, similarly, the 19th century often saw temporary measures or use of progressive tax. Abraham Lincoln used it to finance the Civil War. It took the 16th Amendment, which gave Congress full power to levy all income taxes to make the system of progressive tax in the United States universal and permanent. Governments in many other countries also saw the benefits of a progressive tax, while the population saw this as a more fair system that would tax wealthier individuals more than less earning individuals.<ref>For more on the development of modern governments and taxation, see: Sabine, B.E.V. (2010) <i>A history of income tax: the development of income tax from its beginning in 1799 to the present day related to the social, economic and political history of the period</i>. London; New York, Routledge.</ref>