Figuring out the tax: congress, treasury, and the design of the early modern income tax
Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Cambridge
Cambridge University Press
2018
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Schriftenreihe: | Cambridge tax law series
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Schlagworte: | |
Online-Zugang: | BSB01 UBG01 Volltext |
Zusammenfassung: | Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students |
Beschreibung: | Title from publisher's bibliographic system (viewed on 05 Jan 2018) |
Beschreibung: | 1 online resource (ix, 306 pages) |
ISBN: | 9781108377157 |
DOI: | 10.1017/9781108377157 |
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illustrated | Not Illustrated |
indexdate | 2024-07-10T08:11:40Z |
institution | BVB |
isbn | 9781108377157 |
language | English |
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physical | 1 online resource (ix, 306 pages) |
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publishDate | 2018 |
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publisher | Cambridge University Press |
record_format | marc |
series2 | Cambridge tax law series |
spelling | Zelenak, Lawrence Verfasser aut Figuring out the tax congress, treasury, and the design of the early modern income tax Lawrence Zelenak Cambridge Cambridge University Press 2018 1 online resource (ix, 306 pages) txt rdacontent c rdamedia cr rdacarrier Cambridge tax law series Title from publisher's bibliographic system (viewed on 05 Jan 2018) Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students Income tax Law and legislation United States History 20th century Erscheint auch als Druck-Ausgabe 9781108421508 https://doi.org/10.1017/9781108377157 Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Zelenak, Lawrence Figuring out the tax congress, treasury, and the design of the early modern income tax Income tax Law and legislation United States History 20th century |
title | Figuring out the tax congress, treasury, and the design of the early modern income tax |
title_auth | Figuring out the tax congress, treasury, and the design of the early modern income tax |
title_exact_search | Figuring out the tax congress, treasury, and the design of the early modern income tax |
title_full | Figuring out the tax congress, treasury, and the design of the early modern income tax Lawrence Zelenak |
title_fullStr | Figuring out the tax congress, treasury, and the design of the early modern income tax Lawrence Zelenak |
title_full_unstemmed | Figuring out the tax congress, treasury, and the design of the early modern income tax Lawrence Zelenak |
title_short | Figuring out the tax |
title_sort | figuring out the tax congress treasury and the design of the early modern income tax |
title_sub | congress, treasury, and the design of the early modern income tax |
topic | Income tax Law and legislation United States History 20th century |
topic_facet | Income tax Law and legislation United States History 20th century |
url | https://doi.org/10.1017/9781108377157 |
work_keys_str_mv | AT zelenaklawrence figuringoutthetaxcongresstreasuryandthedesignoftheearlymodernincometax |