Federal taxation in America : a short history
著者
書誌事項
Federal taxation in America : a short history
（Woodrow Wilson Center series）
Woodrow Wilson Center Press , Cambridge University Press, 1996
- : hard
- : pbk
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Authoritative and readable, this book is the first historical overview of 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 modification during the Reagan presidency of the last stage. Brownlee also addresses the proposals made since the fall of 1994 congressional elections under the 'Contract with America' and competing schemes, and he assesses today's conditions for a tax revolution in the light of the national emergencies that have produced revolutions in the past. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation.
目次
- Introduction: Taxation and national emergencies
- 1. The formative tax regimes, 1789-1916
- 2. The democratic-statist tax regimes, 1916-1941
- 3. The era of easy finance, 1941-1986
- 4. From 1986 to 1996, and beyond
- Historiography and Bibliography.
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