How did federal income taxes get this way?

The United States federal income tax system functions as a complex tool for social engineering rather than a simple revenue-collection mechanism. Originally a "rich man's burden" following the 16th Amendment, the system expanded into a mass tax during World War II to fund the war effort. Policymakers subsequently embedded social incentives—such as employer-provided health insurance and retirement savings—directly into the tax code, effectively replacing direct government spending with tax expenditures. This reliance on deductions and credits forces taxpayers to navigate intricate, often intimidating bureaucratic requirements to access benefits. Unlike nations that provide universal public services through simpler tax structures, the American model fragments social support, placing the burden of compliance and financial planning squarely on the individual. This complexity persists because specific groups benefit from the system's opacity, turning tax filing into a high-stakes, specialized endeavor.