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Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929 (Cambridge Historical Studies in American Law and Society) - Tapa dura

Libro 9 de 27: Cambridge Historical Studies in American Law and Society

Mehrotra, Ajay K.

 
9781107043923: Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929 (Cambridge Historical Studies in American Law and Society)
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ISBN 10: 1107043921 ISBN 13: 9781107043923
Editorial: Cambridge University Press, 2013

Sinopsis

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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Acerca del autor

Ajay K. Mehrotra is a Professor of Law and History at Indiana University Maurer School of Law in Bloomington, Indiana, USA.

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Editorial
Cambridge University Press
Año de publicación
2013
Idioma
Inglés
ISBN 10 
1107043921
ISBN 13 
9781107043923
Encuadernación
Tapa dura
Número de páginas
446
Contacto del fabricante
Cambridge University Press
https://www.cambridge.org/

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