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Books > History > History of specific subjects > Economic history
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Making the Modern American Fiscal State - Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (Hardcover, New)
Loot Price: R2,043
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Making the Modern American Fiscal State - Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (Hardcover, New)
Series: Cambridge Historical Studies in American Law and Society
Expected to ship within 12 - 17 working days
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At the turn of the twentieth century, the US system of public
finance underwent a dramatic transformation. The late
nineteenth-century regime of indirect, hidden, partisan, and
regressive taxes was eclipsed in the early twentieth century by a
direct, transparent, professionally administered, and progressive
tax system. This book uncovers the contested roots and paradoxical
consequences of this fundamental shift in American tax law and
policy. It argues that the move toward a regime of direct and
graduated taxation marked the emergence of a new fiscal polity - a
new form of statecraft that was guided not simply by the functional
need for greater revenue but by broader social concerns about
economic justice, civic identity, bureaucratic capacity, and public
power. Between the end of Reconstruction and the onset of the Great
Depression, the intellectual, legal, and administrative foundations
of the modern fiscal state first took shape. This book explains how
and why this new fiscal polity came to be.
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