Umfang:
Online-Ressource (448 p)
Ausgabe:
Online-Ausg.
ISBN:
9781107043923
Serie:
Cambridge Historical Studies in American Law and Society
Inhalt:
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation
Anmerkung:
Description based upon print version of record
,
Cover; Half title; Series; Title; Copyright; Dedication; Contents; Tables, Charts, and Illustrations; Acknowledgments; Introduction; Part I The Old Fiscal Order; 1 The Growing Social Antagonism; The Inequities of Existing Taxes; The Political and Social Dynamics of Taxation; Judicial Deference to Partisan Taxation; Benefits Theory and the Social Contract Foundations of Fiscal Citizenship; Social Movements and the Obstacles to Tax Reform; Legislative Optimism and Divided Allegiances over the Tariff; Hidden Excise Taxes and the Dynamics of Prohibition
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The Distraction of Other Reform Movements: The Single Taxers and the SocialistsEarly and Ineffective Political Support for Progressive Taxes; 2 The Gradual Demise; The Modern Forces Undermining the Old Tax Regime; "New School" Economists, "Ability to Pay," and a Contested Vision of Fiscal Citizenship; A New School of American Public Finance; Importing German Historicism to the American "Science of Finance"; Applying Theory to Practice: An Early Salvo at the Property Tax; Economic Crisis and the 1894 Income Tax; The 1893 Panic and New Political Opportunities for Reform
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The First Peacetime Income TaxA Judicial Obstacle: The Road to Pollock; Part II The Rise of the Modern Fiscal State; 3 The Response to Pollock; Questioning Income; In Defense of Progressive Taxation; Retracing the History of American Progressive Faculty Taxes; The Origins of the Faculty Principle; Progressive Taxation for Progressive Capitalists; Marginalism, Minimum Sacrifice, and the Moderate Fiscal State; 4 The Factories of Fiscal Innovation; The Growing Dissatisfaction with the General Property Tax; The Rise and Fall of the General Property Tax; Demand-Side Pressures
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Shrinking Supply and the Fiscal MismatchSalvaging the Property Tax; The Ohio Experiment with Tax Inquisitors; Centralization; Classification; Separation of Sources; The Search for New Sources of State Revenue; Corporate Levies and Inheritance Taxes; The Wisconsin Income Tax; 5 Corporate Capitalism and Constitutional Change; A Crucial Context for Fiscal Reform; A Rejuvenated Reform Movement; Between Regulation and Remittance: Comparative Perspectives; From the Theorists to the Lawmakers; The Road to Ratification; Seligman v. Hughes
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The Lasting Legislative Influence of the Progressive Political EconomistsPart III Consolidating the New Fiscal Order; 6 Lawyers, Guns, and Public Monies; Wartime Statism, Fiscal Revolution, and the Infusion of Administrative Resources; The Treasury Lawyers; Recruiting, Training, and a Common Commitment to Building Public Trust; Administrative Capacity and the Image of a Rational Executive Agency; Formulating Policy and the State Obligations of Fiscal Citizenship; Between Justice and Revenue: Evaluating and Defending the Excess-Profits Tax; Postwar Visions of a New Fiscal Order
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7 The Paradox of Retrenchment
Weitere Ausg.:
ISBN 9781107420274
Weitere Ausg.:
ISBN 9781107043923
Weitere Ausg.:
Erscheint auch als Druck-Ausgabe Making the Modern American Fiscal State : Law, Politics, and the Rise of Progressive Taxation, 1877–1929
Sprache:
Englisch
Schlagwort(e):
Electronic books
URL:
Volltext
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