Making the modern American fiscal state: law, politics, and the rise of progressive taxation, 1877-1929
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 pro...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2013
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| Schriftenreihe: | Cambridge historical studies in American law and society
|
| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Oct 2015) |
| Beschreibung: | 1 online resource (xvi, 429 pages) |
| ISBN: | 9781107358263 |
| DOI: | 10.1017/CBO9781107358263 |
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Datensatz im Suchindex
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| any_adam_object | |
| author | Mehrotra, Ajay K. 1969- |
| author_facet | Mehrotra, Ajay K. 1969- |
| author_role | aut |
| author_sort | Mehrotra, Ajay K. 1969- |
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| contents | Part 1: The old fiscal order. The growing social antagonism: partisan taxation and the early resistance to fiscal reform -- Gradual demise: modern forces, new concepts, and economic crisis -- Part II: The rise of the modern fiscal state. The response to Pollock: navigating an intellectual middle ground -- The factories of fiscal innovation: institutional reform at the state and local level -- Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state -- Part III: Consolidating the new fiscal order. Lawyers, guns, and public monies: the U.S. Treasury, World War I, and the administration of the modern fiscal state -- Paradox of retrenchment: postwar republican ascendancy and the resiliency of the modern fiscal state |
| ctrlnum | (ZDB-20-CBO)CR9781107358263 (OCoLC)967402137 (DE-599)BVBBV043921527 |
| dewey-full | 336.200973 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.200973 |
| dewey-search | 336.200973 |
| dewey-sort | 3336.200973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1017/CBO9781107358263 |
| era | Geschichte 1877-1929 gnd |
| era_facet | Geschichte 1877-1929 |
| format | Electronic eBook |
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| spelling | Mehrotra, Ajay K. 1969- Verfasser aut Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 Ajay K. Mehrotra, Indiana University Cambridge Cambridge University Press 2013 1 online resource (xvi, 429 pages) txt rdacontent c rdamedia cr rdacarrier Cambridge historical studies in American law and society Title from publisher's bibliographic system (viewed on 05 Oct 2015) Part 1: The old fiscal order. The growing social antagonism: partisan taxation and the early resistance to fiscal reform -- Gradual demise: modern forces, new concepts, and economic crisis -- Part II: The rise of the modern fiscal state. The response to Pollock: navigating an intellectual middle ground -- The factories of fiscal innovation: institutional reform at the state and local level -- Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state -- Part III: Consolidating the new fiscal order. Lawyers, guns, and public monies: the U.S. Treasury, World War I, and the administration of the modern fiscal state -- Paradox of retrenchment: postwar republican ascendancy and the resiliency of the modern fiscal state 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 Geschichte 1877-1929 gnd rswk-swf Geschichte Recht Steuer Taxation / United States / History Fiscal policy / United States / History Taxation / Law and legislation / United States / History Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Fiskalpolitik (DE-588)4071234-5 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Steuerpolitik (DE-588)4057447-7 s Fiskalpolitik (DE-588)4071234-5 s Geschichte 1877-1929 z 1\p DE-604 Erscheint auch als Druckausgabe 978-1-107-04392-3 Erscheint auch als Druckausgabe 978-1-107-61973-9 https://doi.org/10.1017/CBO9781107358263 Verlag URL des Erstveröffentlichers Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Mehrotra, Ajay K. 1969- Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 Part 1: The old fiscal order. The growing social antagonism: partisan taxation and the early resistance to fiscal reform -- Gradual demise: modern forces, new concepts, and economic crisis -- Part II: The rise of the modern fiscal state. The response to Pollock: navigating an intellectual middle ground -- The factories of fiscal innovation: institutional reform at the state and local level -- Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state -- Part III: Consolidating the new fiscal order. Lawyers, guns, and public monies: the U.S. Treasury, World War I, and the administration of the modern fiscal state -- Paradox of retrenchment: postwar republican ascendancy and the resiliency of the modern fiscal state Geschichte Recht Steuer Taxation / United States / History Fiscal policy / United States / History Taxation / Law and legislation / United States / History Steuerpolitik (DE-588)4057447-7 gnd Fiskalpolitik (DE-588)4071234-5 gnd |
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| title | Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 |
| title_auth | Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 |
| title_exact_search | Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 |
| title_full | Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 Ajay K. Mehrotra, Indiana University |
| title_fullStr | Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 Ajay K. Mehrotra, Indiana University |
| title_full_unstemmed | Making the modern American fiscal state law, politics, and the rise of progressive taxation, 1877-1929 Ajay K. Mehrotra, Indiana University |
| title_short | Making the modern American fiscal state |
| title_sort | making the modern american fiscal state law politics and the rise of progressive taxation 1877 1929 |
| title_sub | law, politics, and the rise of progressive taxation, 1877-1929 |
| topic | Geschichte Recht Steuer Taxation / United States / History Fiscal policy / United States / History Taxation / Law and legislation / United States / History Steuerpolitik (DE-588)4057447-7 gnd Fiskalpolitik (DE-588)4071234-5 gnd |
| topic_facet | Geschichte Recht Steuer Taxation / United States / History Fiscal policy / United States / History Taxation / Law and legislation / United States / History Steuerpolitik Fiskalpolitik USA |
| url | https://doi.org/10.1017/CBO9781107358263 |
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