Book Cover
E-book
Author Brownlee, W. Elliot, 1941-

Title Federal taxation in America : a short history / W. Elliot Brownlee
Edition 2nd ed
Published Washington, D.C. : Woodrow Wilson Center Press ; Cambridge, U.K. ; New York : Cambridge University Press, 2004

Copies

Description 1 online resource (xiii, 288 pages)
Series Woodrow Wilson Center series
Woodrow Wilson Center series.
Contents Introduction: taxation and national emergencies -- Part I: the historic regimes -- The formative tax regimes, 1789-1916 -- The democratic-statist tax regimes, 1916-1941 -- The era of easy finance, 1941-1980 -- Part II: the conservative challenge -- The "Reagan Revolution," 1980-1986 -- Reviving the old regime, 1986-2000 -- Threatening the old regime, 2000-present
Summary This brief survey is the first comprehensive historical overview of the US federal tax systems published since 1967. Its coverage extends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption - the formation of the republic, the Civil War, World War I, the Great Depression, and World War II - and discusses the significant modifications during the Reagan presidency. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation. This 'democratic-institutionalist' interpretation is a novel and major contribution to the history of taxation and public finance. Now in a new edition, Brownlee extends his coverage to the present, with a new chapter focusing on the current tax policies of the George W. Bush administration
Notes Title from e-book title screen (viewed October 17, 2007)
Bibliography Includes bibliographical references and index
Subject Taxation -- United States -- History
BUSINESS & ECONOMICS -- International -- Taxation.
Taxation
Belastingstelsels.
Belastingheffing.
United States
Genre/Form History
Form Electronic book
LC no. 2003063904
ISBN 0511214855
9780511214851
0511211279
9780511211270
9780521836654
0521836654
9780521545204
052154520X
0511216645
9780511216640
9786610540419
6610540411