However, single filers retained the full personal exemption and standard deduction, unlike married filers.

FORBES: Move up http://i.forbesimg.com t Move down

Over the years, the personal exemption and standard deduction have not kept pace with inflation, so today 70% of the population is subject to income taxes.

WSJ: Jay Starkman: Many Unhappy Returns��Millions of Them

That is the point at which gross income begins to exceed the standard deduction and the deduction for the personal exemption.

FORBES: The Hidden Tax Lesson In Chief Justice Roberts' Obamacare Ruling

In 1960 only 15% of federal income tax returns had a zero tax liability, due mostly to low taxable income, a standard deduction, the personal exemption, the dependent exemption, and the Earned Income Tax Credit (a direct subsidy to people for being poor).

FORBES: Representation Without Taxation - So Where's the Outrage?