Federal Taxation in America: A History

ISBN-13: 9781107099760 / Angielski / Twarda / 2016 / 336 str.

W. Elliot Brownlee

Opis

This book provides an analysis of the dramatic shifts in American taxation through crises from the American Revolution through to the 'Great Recession'.

Recenzje

'With rigor and balance, Brownlee (California-Santa Barbara) considers federal taxation from the British colonial system into the current fiscal paralysis and the early part of the 2016 presidential campaign. … For historians, economists, lawyers, and others, there is no better source for understanding the development of the federal tax system. … Summing Up: Essential.' J. L. Mikesell, Choice

Spis treści

1. Anglo-American regimes, 1607–1788; 2. Creating a modern fiscal state, 1788–1861; 3. The Civil War regime, 1861–1916; 4. The World War I regime, 1916–35; 5. Roosevelt's regimes, 1935–45; 6. The era of easy finance, 1945–80; 7. 'Reagan Revolution', 1980–86; 8. Fiscal consolidation and revival of the old tax regime, 1986–2000; 9. Victory for a retro-liberal regime, 2000–9; 10. Fiscal paralysis, 2009–15.