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Making the modern American fiscal st...
~
Mehrotra, Ajay K., (1969-)
Making the modern American fiscal statelaw, politics, and the rise of progressive taxation, 1877-1929 /
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Making the modern American fiscal stateby Ajay K. Mehrotra.
其他題名:
law, politics, and the rise of progressive taxation, 1877-1929 /
作者:
Mehrotra, Ajay K.,
出版者:
Cambridge :Cambridge University Press,2013.
面頁冊數:
xvi, 429 p. :digital ;24 cm.
標題:
TaxationHistory.United States
電子資源:
https://doi.org/10.1017/CBO9781107358263
ISBN:
9781107358263$q(electronic bk.)
Making the modern American fiscal statelaw, politics, and the rise of progressive taxation, 1877-1929 /
Mehrotra, Ajay K.,1969-
Making the modern American fiscal state
law, politics, and the rise of progressive taxation, 1877-1929 /[electronic resource] :by Ajay K. Mehrotra. - Cambridge :Cambridge University Press,2013. - xvi, 429 p. :digital ;24 cm. - Cambridge historical studies in American law and society. - Cambridge historical studies in American law and society..
Part 1: The old fiscal order. The growing social antagonism: partisan taxation and the early resistance to fiscal reform -- Gradual demise: modern forces, new concepts, and economic crisis -- Part II: The rise of the modern fiscal state. The response to Pollock: navigating an intellectual middle ground -- The factories of fiscal innovation: institutional reform at the state and local level -- Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state -- Part III: Consolidating the new fiscal order. Lawyers, guns, and public monies: the U.S. Treasury, World War I, and the administration of the modern fiscal state -- Paradox of retrenchment: postwar republican ascendancy and the resiliency of the modern fiscal state.
At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.
ISBN: 9781107358263$q(electronic bk.)Subjects--Topical Terms:
527728
Taxation
--History.--United States
LC Class. No.: HJ2373 / .M44 2013
Dewey Class. No.: 336.200973
Making the modern American fiscal statelaw, politics, and the rise of progressive taxation, 1877-1929 /
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https://doi.org/10.1017/CBO9781107358263
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