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.
Cambridge University Press (Virtual Publishing)
|Country of origin:
||Woodrow Wilson Center Press
W. Elliot Brownlee
||Electronic book text
||2nd Revised edition
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