Making the Modern American Fiscal State - Law, Politics, and the Rise of Progressive Taxation, 1877-1929

Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.

List of contents

List of tables, charts, and illustrations; Acknowledgments; Introduction; Part I. The Old Fiscal Order: 1. The growing social antagonism: partisan taxation and the early resistance to fiscal reform; 2. The gradual demise: modern forces, new concepts, and economic crisis; Part II. The Rise of the Modern Fiscal State: 3. The response to Pollock: navigating an intellectual middle ground; 4. The factories of fiscal innovation: institutional reform at the state and local level; 5. Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state; Part III. Consolidating the New Fiscal Order: 6. Lawyers, guns, and public monies: the US treasury, World War I, and the administration of the modern fiscal state; 7. The paradox of retrenchment: postwar Republican ascendancy and the resiliency of the modern fiscal state; Conclusion; Index.

About the author

Ajay K. Mehrotra is a Professor of Law and History at Indiana University Maurer School of Law in Bloomington, Indiana, USA.

Summary

Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation, providing historical perspective on the intellectual, legal and administrative foundations of the current US tax regime. Ajay K. Mehrotra explores what tax reformers at the turn of the twentieth century accomplished and how their limited achievements were contested at nearly every turn.

Product details

• Authors: Ajay K. Mehrotra, Ajay K. (Indiana University) Mehrotra, Mehrotra Ajay K.
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Paperback / Softback
• Released: 11.09.2014
• EAN: 9781107619739
• ISBN: 978-1-107-61973-9
• No. of pages: 446
• Series: Cambridge Historical Studies in American Law and Society; Cambridge Historical Studies i; Cambridge Historical Studies in American Law and Society
• Subjects: Social sciences, law, business > Business > General, dictionaries; History, BUSINESS & ECONOMICS / Economic History, 19th century, c 1800 to c 1899, 20th century, c 1900 to c 1999, Economic history, Legal History, United States of America, USA, Public finance and taxation