This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

Carl V. Harris's Segregation in the New South, completed and edited by W. Elliot Brownlee, explores the rise of racial exclusion in late nineteenth-century Birmingham, Alabama. In the 1870s, African Americans in this crucial southern industrial city were eager to exploit the disarray of slavery's old racial lines, assert their new autonomy, and advance toward full equality. However, most southern whites worked to restore the restrictive racial lines of the antebellum South or invent new ones that would guarantee the subordination of Black residents. From Birmingham's founding in 1871, color lines divided the city, and as its people strove to erase the lines or fortify them, they shaped their futures in fateful ways. Social segregation is at the center of Harris's history. He shows that from the beginning of Reconstruction southern whites engaged in a comprehensive program of assigning social dishonor to African Americans-the same kind of dishonor that whites of the Old South had imposed on Black people while enslaving them. In the process, southern whites engaged in constructing the meaning of race in the New South.

Some call him the Great Communicator. Many credit him with ending the Cold War. Others even consider him the greatest president since FDR. Ronald Reagan claimed several distinctions as fortieth president, but he will be most remembered by admirers and critics alike for his lasting conservative legacy.

This first comprehensive, archivally grounded assessment of the Reagan presidency offers balanced "second generation" evaluations of the ideas and policies that made up the so-called Reagan Revolution. Drawing on recently opened records, seventeen scholars from history, political science, and economics focus on important areas of national policy during the Reagan administration. James T. Patterson, Hugh Heclo, David M. O'Brien, and others look closely at Reagan's ideas and rhetoric, foreign policies, economic agenda, and social policies, as they build a strong foundation for future interpretations of the Reagan years.

In tackling the Reagan legacy, these contributors don't necessarily agree on what precisely that legacy is. While there is consensus regarding Reagan's ideas, personality, and leadership, there is both doubt and debate about actual achievements. In chapters covering such topics as national security, taxation, environmental policy, immigration reform, and federal judgeships, the authors tend to see his accomplishments as less dramatic than "first generation" proponents have maintained-that there actually was no "Reagan Revolution." Nevertheless, they also agree that his administration accomplished much of its mission in foreign policy and domestic economic policy-success attributed to his conservative idealism and pragmatic politics-and had a lasting effect on the transformation of American conservatism.

While less successful in advancing the social agenda of the "New Right," Reagan nevertheless shaped politics and policy in ways that extended beyond the years of his administration. Whether or not Reagan changed America and the world as much as Roosevelt did remains in dispute, but this volume, with its keen insights and broad scope, advances our understanding of his presidency and allows us to better assess its accomplishments and legacy.

This authoritative and readable survey is a comprehensive historical overview of federal taxation and fiscal policy in the United States, extending from the era of the American Revolution to the present day. Brownlee relates the principal stages of federal taxation to the crises that led to their adoption, including but not limited to: the formation of the republic, the Civil War, World War I and II, and the challenges to government that took hold during the 1980s. In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations. It features expanded discussion of government expenditures, deficits and debt, public resources, counter-cyclical fiscal policy, and state and local taxation. Its interdisciplinary interpretation makes it perfect for scholars, graduate students and advanced undergraduate students.

This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.

The current fiscal crisis faced by the American federal government represents the end of a fiscal regime that began with the financing of World War II. In this volume, an interdisciplinary group of scholars explores the history of American taxation and public finance since 1941 in an attempt to understand the political, social and economic forces that have shaped the current regime. Specifically, they examine the historical context of earlier tax regimes and national crises, explore the ways post-1941 governments used taxation to finance war, social security, and economic stability, and analyze the politics of post-1941 tax reform.

The contemporary fiscal crisis faced by the American federal government represents the end of a fiscal regime that began with the financing of World War II. In this volume, an inter-disciplinary group of scholars explores the history of American taxation and public finance since 1941 in an attempt to understand the political, social and economic forces that have shaped the current regime. Specifically, they examine the historical context of earlier tax regimes and national crises; explore the ways post-1941 governments used taxation to finance war, social security, and economic stability; analyze the politics of post-1941 tax reform; and apply history to a consideration of the dynamics that are likely to characterize future tax regimes. The contributors are convinced that understanding the long-term development of American taxation and public finance will help policy makers determine the possibilities and constraints that must be taken in account in evaluating, and possibly reforming, the ways in which the nation pays for government.

This authoritative and readable survey is a comprehensive historical overview of federal taxation and fiscal policy in the United States, extending from the era of the American Revolution to the present day. Brownlee relates the principal stages of federal taxation to the crises that led to their adoption, including but not limited to: the formation of the republic, the Civil War, World War I and II, and the challenges to government that took hold during the 1980s. In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations. It features expanded discussion of government expenditures, deficits and debt, public resources, counter-cyclical fiscal policy, and state and local taxation. Its interdisciplinary interpretation makes it perfect for scholars, graduate students and advanced undergraduate students.