| Description |
1 online resource (xvi, 429 pages) : illustrations. |
| Physical Medium |
monochrome |
| Description |
text file |
| Series |
Cambridge historical studies in American law and society
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Cambridge historical studies in American law and society.
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| Bibliography |
Includes bibliographical references and index. |
| Summary |
"At the turn of the twentieth century, the U.S. 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."--Publisher's description. |
| Contents |
Introduction -- Part I. Old Fiscal Order -- 1. Growing Social Antagonism: Partisan Taxation and the Early Resistance to Fiscal Reform -- 2. Gradual Demise: Modern Forces, New Concepts, and Economic Crisis -- Part II. Rise of the Modern Fiscal State -- 3. Response to Pollock: Navigating an Intellectual Middle Ground -- 4. Factories of Fiscal Innovation: Institutional Reform at the State and Local Level -- 5. Corporate Capitalism and Constitutional Change: The Legal Foundations of the Modern Fiscal State -- Part III. Consolidating the New Fiscal Order -- 6. Lawyers, Guns, and Public Monies: The U.S. Treasury, World War I, and the Administration of the Modern Fiscal State -- 7. Paradox of Retrenchment: Postwar Republican Ascendancy and the Resiliency of the Modern Fiscal State -- Conclusion. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxation -- United States -- History.
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Taxation. |
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United States. |
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History. |
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Fiscal policy -- United States -- History.
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Fiscal policy. |
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Taxation -- Law and legislation -- United States -- History.
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Taxation -- Law and legislation. |
| Genre/Form |
Electronic books.
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History.
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| Other Form: |
Print version: Mehrotra, Ajay K., 1969- Making the modern American fiscal state. Cambridge : Cambridge University Press, 2013 9781107043923 9781107619739 (DLC) 2013013590 (OCoLC)841187566 |
| ISBN |
9781107417656 (electronic book) |
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1107417651 (electronic book) |
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9781107358263 (electronic book) |
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1107358264 (electronic book) |
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9781107420274 (electronic book) |
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110742027X (electronic book) |
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9781306211758 (electronic book) |
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1306211751 (electronic book) |
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9781107043923 (hardback) |
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1107043921 (hardback) |
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9781107619739 (paperback) |
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1107619734 (paperback) |
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