Federal Taxation in America: A Short History (Woodrow Wilson Center Press)

Extending from the ratification of the Constitution to the present day. W. Elliott 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. Now in a new edition, Brownlee expands his coverage to the present, with a new chapter focusing on the current tax policies of the Bush administration. This discussion is set within a larger analysis of contemporary tax and fiscal issues, including war finance, Social Security, and Medicare. First Edition Hb (1996): 0-521-56265-1 First Edition Pb (1996): 0-521-56586-3 This Brief Survey Is A Comprehensive Historical Overview Of The U.s. Federal Tax System. 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 Modifications During The Reagan Presidency. While Focusing On Federal Policy, Brownlee Also Attends To The Related History Of State And Local Taxation. Now In A New Edition, Brownlee Adds A New Chapter Focusing On The Current Tax Policies Of The George W. Bush Administration. This Discussion Is Set In A Larger Analysis Of Contemporary Tax And Fiscal Issues, Including War Finance, Social Security, And Medicare.--jacket. Introduction: Taxation And National Emergencies -- Part I: The Historic Regimes -- The Formative Tax Regimes, 1789-1916 -- The Democratic-statist Tax Regimes, 1916-1941 -- The Era Of Easy Finance, 1941-1980 -- Part Ii: The Conservative Challenge -- The Reagan Revolution, 1980-1986 -- Reviving The Old Regime, 1986-2000 -- Threatening The Old Regime, 2000-present. W. Elliot Brownlee. Includes Bibliographical References (p. 249-277) And Index. This brief survey is the first comprehensive historical overview of the 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 modifications during the Reagan presidency. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation. This 'democratic-institutionalist' interpretation is a novel and major contribution to the history of taxation and public finance. Now in a new edition, Brownlee extends his coverage to the present, with a new chapter focusing on the current tax policies of the George W. Bush administration This brief survey is the first comprehensive historical overview of U.S. 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 modifications during the Reagan presidency. Brownlee also addresses the proposals made since the fall 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. Modern American tax regimes began with the ratification of the U.S. Constitution in 1788.