Federal Taxation in America A Short History
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WilsonCenterPress2ndEditionW.ElliotBrownlee
DigitalInstantDownload
Author(s):W.ElliotBrownlee
ISBN(s):9780521836654,0521836654
Edition:2
FileDetails:PDF,1.52MB
Year:2004
Language:english
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FederaltaxationinAmerica
Authoritativeandreadable,thisbriefsurveyisacomprehensive historicaloverviewoftheU.S.federaltaxsystem.ItscoverageextendsfromtheratificationoftheConstitutiontothepresentday. Brownleedescribesthefiveprincipalstagesoffederaltaxationin relationtothecrisesthatledtotheiradoption—theformationof therepublic,theCivilWar,WorldWarI,theGreatDepression,and WorldWarII—anddiscussesthesignificantmodificationsduring theReaganpresidency.Whilefocusingonfederalpolicy,Brownlee alsoattendstotherelatedhistoryofstateandlocaltaxation.
Thishistoricalaccountrecognizesthepowerofdemocraticforces outsidethegovernment,theinfluenceofinstitutionsandexpertise insidethegovernment,andthepotencyofideasasanindependent creativeforcethatmaylendintentiontodemocraticforces,governmentaldeliberations,andresultingpolicies.This“democraticinstitutionalist”interpretationisanovelandmajorcontributionto thehistoryoftaxationandpublicfinance.
Nowinanewedition,Brownleeaddsanewchapterfocusingon thecurrenttaxpoliciesoftheGeorgeW.Bushadministration.This discussionissetinalargeranalysisofcontemporarytaxandfiscal issues,includingwarfinance,SocialSecurity,andMedicare.
W.ElliotBrownleeisProfessorofHistoryattheUniversityof California,SantaBarbara.Heisauthorandeditorofnumerous books,including FundingtheModernAmericanState,1941–1995: TheRiseandFalloftheEraofEasyFinance (Cambridge,1996).
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