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Authoritative and readable, 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. 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. This discussion is set in a larger analysis of contemporary tax and fiscal issues, including war finance, Social Security, and Medicare.
This first collection of essays by Carroll Smith-Rosenberg, one of the leading historians of women, is a landmark in women's studies. Focusing on the "disorderly conduct" women and some men used to break away from the Victorian Era's rigid class and sex roles, it examines the dramatic changes in male-female relations, family structure, sex, social custom, and ritual that occurred as colonial America was transformed by rapid industrialization. Included are two now classic essays on gender relations in 19th-century America, "The Female World of Love and Ritual: Relations Between Women in Nineteenth-Century America" and "The New Woman as Androgyne: Social Order and Gender Crisis, 1870-1936," as well as Smith-Rosenberg's more recent work, on abortion, homosexuality, religious fanatics, and revisionist history. Throughout Disorderly Conduct, Smith-Rosenberg startles and convinces, making us re-evaluate a society we thought we understood, a society whose outward behavior and inner emotional life now take on a new meaning.
This brief survey is a comprehensive historical overview of the US federal tax system.
This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Opponents of high tax rates claim that heavy assessments have negative incentives on the productivity of some of our most talented citizens; supporters stress the importance of the rich shouldering their "fair share," and decry the loopholes that permit many to escape their obligations. Notably absent from this debate is hard evidence about the actual impact of taxes on the behavior of the affluent. This book presents evidence by leading economists of the effects of taxes on the formation of businesses, the supply of labor, the form of executive compensation, the accumulation of wealth,...
The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.
The story of modern conservatism through the lives of six leading figures The Rise and Fall of Modern American Conservatism tells the gripping story of perhaps the most significant political force of our time through the lives and careers of six leading figures at the heart of the movement. David Farber traces the history of modern conservatism from its revolt against New Deal liberalism, to its breathtaking resurgence under Ronald Reagan, to its spectacular defeat with the election of Barack Obama. Farber paints vivid portraits of Robert Taft, William F. Buckley Jr., Barry Goldwater, Phyllis Schlafly, Ronald Reagan, and George W. Bush. He shows how these outspoken, charismatic, and frequent...
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Since the global financial crisis, government debt has soared globally by 40 percent and now exceeds an astonishing $100 trillion. Not all countries, though, have fared the same. Indeed, even prior to the financial crisis, the fiscal fates of countries have been diverging, despite predictions that pressures from economic globalization push countries toward more convergent fiscally conservative policies. Featuring the work of an international interdisciplinary team of scholars, this volume explains patterns of fiscal performance (persistent patterns of budget deficits and government debt) from the 1970s to the present across seven countries – France, Italy, Germany, Japan, South Korea, Swed...
This book provides an analysis of the dramatic shifts in American taxation through crises from the American Revolution through to the 'Great Recession'.