Income Tax Consciousness under Withholding

A question that remains unanswered is the extent to which the public is conscious of the burden of income taxation. One aspect of this complex problem concerns the effect that the withholding provisions have upon the awareness of tax payments. Does withholding introduce elements of an indirect tax into the income tax system? How conscious are taxpayers of the amount of taxes they are paying to the Federal government when these taxes are withheld at source? The Current Tax Payments Act of 1943, which established the present system of income tax collection at the source of earned