The Politics and Development of the Federal Income Tax

The Politics and Development of the Federal Income Tax

Author: John F. Witte

Publisher: Univ of Wisconsin Press

Published: 1985

Total Pages: 466

ISBN-13: 9780299102043

DOWNLOAD EBOOK


Book Synopsis The Politics and Development of the Federal Income Tax by : John F. Witte

Download or read book The Politics and Development of the Federal Income Tax written by John F. Witte and published by Univ of Wisconsin Press. This book was released on 1985 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Tax and Spend

Tax and Spend

Author: Molly C. Michelmore

Publisher: University of Pennsylvania Press

Published: 2011-12-30

Total Pages: 253

ISBN-13: 0812206746

DOWNLOAD EBOOK

Taxes dominate contemporary American politics. Yet while many rail against big government, few Americans are prepared to give up the benefits they receive from the state. In Tax and Spend, historian Molly C. Michelmore examines an unexpected source of this contradiction and shows why many Americans have come to hate government but continue to demand the security it provides. Tracing the development of taxing and spending policy over the course of the twentieth century, Michelmore uncovers the origins of today's antitax and antigovernment politics in choices made by liberal state builders in the 1930s, 1940s, and 1950s. By focusing on two key instruments of twentieth-century economic and social policy, Aid to Families with Dependent Children and the federal income tax, Tax and Spend explains the antitax logic that has guided liberal policy makers since the earliest days of Franklin Roosevelt's presidency. Grounded in careful archival research, this book reveals that the liberal social compact forged during the New Deal, World War II, and the postwar years included not only generous social benefits for the middle class—including Social Security, Medicare, and a host of expensive but hidden state subsidies—but also a commitment to preserve low taxes for the majority of American taxpayers. In a surprising twist on conventional political history, Michelmore's analysis links postwar liberalism directly to the rise of the Republican right in the last decades of the twentieth century. Liberals' decision to reconcile public demand for low taxes and generous social benefits by relying on hidden sources of revenues and invisible kinds of public subsidy, combined with their persistent defense of taxpayer rights and suspicion of "tax eaters" on the welfare rolls, not only fueled but helped create the contours of antistate politics at the core of the Reagan Revolution.


Book Synopsis Tax and Spend by : Molly C. Michelmore

Download or read book Tax and Spend written by Molly C. Michelmore and published by University of Pennsylvania Press. This book was released on 2011-12-30 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes dominate contemporary American politics. Yet while many rail against big government, few Americans are prepared to give up the benefits they receive from the state. In Tax and Spend, historian Molly C. Michelmore examines an unexpected source of this contradiction and shows why many Americans have come to hate government but continue to demand the security it provides. Tracing the development of taxing and spending policy over the course of the twentieth century, Michelmore uncovers the origins of today's antitax and antigovernment politics in choices made by liberal state builders in the 1930s, 1940s, and 1950s. By focusing on two key instruments of twentieth-century economic and social policy, Aid to Families with Dependent Children and the federal income tax, Tax and Spend explains the antitax logic that has guided liberal policy makers since the earliest days of Franklin Roosevelt's presidency. Grounded in careful archival research, this book reveals that the liberal social compact forged during the New Deal, World War II, and the postwar years included not only generous social benefits for the middle class—including Social Security, Medicare, and a host of expensive but hidden state subsidies—but also a commitment to preserve low taxes for the majority of American taxpayers. In a surprising twist on conventional political history, Michelmore's analysis links postwar liberalism directly to the rise of the Republican right in the last decades of the twentieth century. Liberals' decision to reconcile public demand for low taxes and generous social benefits by relying on hidden sources of revenues and invisible kinds of public subsidy, combined with their persistent defense of taxpayer rights and suspicion of "tax eaters" on the welfare rolls, not only fueled but helped create the contours of antistate politics at the core of the Reagan Revolution.


Federal Taxation in America

Federal Taxation in America

Author: W. Elliot Brownlee

Publisher: Cambridge University Press

Published: 2016-07-18

Total Pages: 347

ISBN-13: 1316760472

DOWNLOAD EBOOK

This authoritative and readable survey is a comprehensive historical overview of federal taxation and fiscal policy in the United States, extending from the era of the American Revolution to the present day. Brownlee relates the principal stages of federal taxation to the crises that led to their adoption, including but not limited to: the formation of the republic, the Civil War, World War I and II, and the challenges to government that took hold during the 1980s. In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations. It features expanded discussion of government expenditures, deficits and debt, public resources, counter-cyclical fiscal policy, and state and local taxation. Its interdisciplinary interpretation makes it perfect for scholars, graduate students and advanced undergraduate students.


Book Synopsis Federal Taxation in America by : W. Elliot Brownlee

Download or read book Federal Taxation in America written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 2016-07-18 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: This authoritative and readable survey is a comprehensive historical overview of federal taxation and fiscal policy in the United States, extending from the era of the American Revolution to the present day. Brownlee relates the principal stages of federal taxation to the crises that led to their adoption, including but not limited to: the formation of the republic, the Civil War, World War I and II, and the challenges to government that took hold during the 1980s. In this third edition, Brownlee adds four new chapters covering the colonial era, the American Revolution, the Civil War, the 1920s, and the post-1945 era including the tax policies of the George W. Bush and Barack Obama administrations. It features expanded discussion of government expenditures, deficits and debt, public resources, counter-cyclical fiscal policy, and state and local taxation. Its interdisciplinary interpretation makes it perfect for scholars, graduate students and advanced undergraduate students.


Federal Taxation in America

Federal Taxation in America

Author: W. Elliot Brownlee

Publisher: Cambridge University Press

Published: 1996-03-29

Total Pages: 212

ISBN-13: 9780521565868

DOWNLOAD EBOOK

Authoritative and readable, this book is the first historical overview of 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 modification during the Reagan presidency of the last stage. Brownlee also addresses the proposals made since the fall of 1994 congressional elections under the 'Contract with America' and competing schemes, and he assesses today's conditions for a tax revolution in the light of the national emergencies that have produced revolutions in the past. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation.


Book Synopsis Federal Taxation in America by : W. Elliot Brownlee

Download or read book Federal Taxation in America written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 1996-03-29 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative and readable, this book is the first historical overview of 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 modification during the Reagan presidency of the last stage. Brownlee also addresses the proposals made since the fall of 1994 congressional elections under the 'Contract with America' and competing schemes, and he assesses today's conditions for a tax revolution in the light of the national emergencies that have produced revolutions in the past. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation.


Tax Politics and Policy

Tax Politics and Policy

Author: Michael Thom

Publisher: Routledge

Published: 2017-02-03

Total Pages: 274

ISBN-13: 1317293347

DOWNLOAD EBOOK

Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.


Book Synopsis Tax Politics and Policy by : Michael Thom

Download or read book Tax Politics and Policy written by Michael Thom and published by Routledge. This book was released on 2017-02-03 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation’s role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience—from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields—and anyone else that has ever paid taxes.


Making the Modern American Fiscal State

Making the Modern American Fiscal State

Author: Ajay K. Mehrotra

Publisher: Cambridge University Press

Published: 2013-09-30

Total Pages: 447

ISBN-13: 1107043921

DOWNLOAD EBOOK

Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.


Book Synopsis Making the Modern American Fiscal State by : Ajay K. Mehrotra

Download or read book Making the Modern American Fiscal State written by Ajay K. Mehrotra and published by Cambridge University Press. This book was released on 2013-09-30 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.


State Tax Policy

State Tax Policy

Author: David Brunori

Publisher: The Urban Insitute

Published: 2005

Total Pages: 164

ISBN-13: 9780877667261

DOWNLOAD EBOOK


Book Synopsis State Tax Policy by : David Brunori

Download or read book State Tax Policy written by David Brunori and published by The Urban Insitute. This book was released on 2005 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:


The Golden Egg

The Golden Egg

Author: Gerald Carson

Publisher: Graymalkin Media

Published: 2020-01-01

Total Pages: 360

ISBN-13: 1631682962

DOWNLOAD EBOOK

A smooth and engaging narrative of the development of our most ubiquitous levy and an entertaining exegesis of its scripture, the Internal Revenue Code. Starting with history's earliest recorded taxes, Carson recounts the political and social forces which produced the Sixteenth Amendment and how that single fateful sentence has shaped American life for two generations. With each successive war, he shows, the personal income tax has grown more prepotent. In discussing the tax today, Carson eschews looney schemes for a general palliative; and he doesn't try to crack the Code--or the newest Tax Reform Act--for the greedy reader who wants the formula for turning ordinary income into capital gains, or dross into gold. Though his is not a technician's book, it does rely on authoritative and expert commentators. And it offers such amusing sidelights as how George M. Cohan led the pack in estimating deductible travel and entertainment expenses, and why one provision relating to capital gains was an unpublicized Louis B. Mayer production. Some of the mechanics of tax collection, the way our tax statutes evolve, the constant efforts to harness the law for special purposes, plus all the farce and melodrama inherent in such an odd institution are chronicled just in time for the customary write-offs of Spring.


Book Synopsis The Golden Egg by : Gerald Carson

Download or read book The Golden Egg written by Gerald Carson and published by Graymalkin Media. This book was released on 2020-01-01 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: A smooth and engaging narrative of the development of our most ubiquitous levy and an entertaining exegesis of its scripture, the Internal Revenue Code. Starting with history's earliest recorded taxes, Carson recounts the political and social forces which produced the Sixteenth Amendment and how that single fateful sentence has shaped American life for two generations. With each successive war, he shows, the personal income tax has grown more prepotent. In discussing the tax today, Carson eschews looney schemes for a general palliative; and he doesn't try to crack the Code--or the newest Tax Reform Act--for the greedy reader who wants the formula for turning ordinary income into capital gains, or dross into gold. Though his is not a technician's book, it does rely on authoritative and expert commentators. And it offers such amusing sidelights as how George M. Cohan led the pack in estimating deductible travel and entertainment expenses, and why one provision relating to capital gains was an unpublicized Louis B. Mayer production. Some of the mechanics of tax collection, the way our tax statutes evolve, the constant efforts to harness the law for special purposes, plus all the farce and melodrama inherent in such an odd institution are chronicled just in time for the customary write-offs of Spring.


PENNY FOR GOVERNOR (cl)

PENNY FOR GOVERNOR (cl)

Author:

Publisher: University of Washington Press

Published:

Total Pages: 228

ISBN-13: 9780295803265

DOWNLOAD EBOOK

In 1932, 60 percent of Washington State voters approved a state income tax. Within less than a year, the measure was struck down as unconstitutional by the state supreme court. Over half a century later, Washington remains one of only eight states without a state income tax. Yet Washington's conflicts and solutions were by no means unique. Through an examination of how Washingtonians reacted to federal tax policy, responded to national debates over tax issues, and opted for particular forms of taxation for themselves and their property, Phil Roberts elucidates the larger patterns of evolving tax policy in the United States.A Penny for the Governor, a Dollar for Uncle Samexplores the complex mix of factors underlying tax decisions and demonstrates how taxation politics influenced (and were influenced by) broader economic and cultural forces from the days of Lincoln to the New Deal. Tax systems are shaped by assumptions about economic development, social responsibility, and government influence, as well as cultural outlooks and political philosophies. This inquiry into the connections between politics and tax policy in the Pacific Northwest contributes to an understanding of the priorities that society holds about the place of government in relation to other institutions, the role government should play in the economic lives of its citizens, and t he relative influence of interest groups on the political process over time.A Penny for the Governor, a Dollar for Uncle Samdemonstrates the roles of governors, legislatures, courts, and average citizens in determining how income taxes were applied or resisted in the Northwest, and the important factors of class and geography in influencing taxation politics. The public debates on the subject are revealing of the role played by urban-rural conflicts in that most fundamental of political issues: taxes -- who decides, who pays, and how much. "A well-written and impressively documented case study of an important and timely topic -- the debate over income taxes, both federal and state, in the Pacific Northwest." -- Michael Allen, University of Washington, Tacoma Phil Robertsis a professor of history at the University of Wyoming.


Book Synopsis PENNY FOR GOVERNOR (cl) by :

Download or read book PENNY FOR GOVERNOR (cl) written by and published by University of Washington Press. This book was released on with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1932, 60 percent of Washington State voters approved a state income tax. Within less than a year, the measure was struck down as unconstitutional by the state supreme court. Over half a century later, Washington remains one of only eight states without a state income tax. Yet Washington's conflicts and solutions were by no means unique. Through an examination of how Washingtonians reacted to federal tax policy, responded to national debates over tax issues, and opted for particular forms of taxation for themselves and their property, Phil Roberts elucidates the larger patterns of evolving tax policy in the United States.A Penny for the Governor, a Dollar for Uncle Samexplores the complex mix of factors underlying tax decisions and demonstrates how taxation politics influenced (and were influenced by) broader economic and cultural forces from the days of Lincoln to the New Deal. Tax systems are shaped by assumptions about economic development, social responsibility, and government influence, as well as cultural outlooks and political philosophies. This inquiry into the connections between politics and tax policy in the Pacific Northwest contributes to an understanding of the priorities that society holds about the place of government in relation to other institutions, the role government should play in the economic lives of its citizens, and t he relative influence of interest groups on the political process over time.A Penny for the Governor, a Dollar for Uncle Samdemonstrates the roles of governors, legislatures, courts, and average citizens in determining how income taxes were applied or resisted in the Northwest, and the important factors of class and geography in influencing taxation politics. The public debates on the subject are revealing of the role played by urban-rural conflicts in that most fundamental of political issues: taxes -- who decides, who pays, and how much. "A well-written and impressively documented case study of an important and timely topic -- the debate over income taxes, both federal and state, in the Pacific Northwest." -- Michael Allen, University of Washington, Tacoma Phil Robertsis a professor of history at the University of Wyoming.


The Failure of U.S. Tax Policy

The Failure of U.S. Tax Policy

Author: Sheldon David Pollack

Publisher: Penn State University Press

Published: 1996

Total Pages: 344

ISBN-13:

DOWNLOAD EBOOK

The federal courts, the IRS, the private tax bar, and individual taxpayers all struggle just to keep up with increasingly complex tax statutes and regulations. The Failure of U.S. Tax Policy surveys federal tax policy in the post-World War II era, with special attention to the last two decades, when it gained much of its complexity. Tax attorney and business law professor Sheldon Pollack shows how the tax policy agenda has been and continues to be influenced by a wide assortment of players, from tax lawyers, the media, and private interest groups and their lobbies to presidential contenders and congressional "policy entrepreneurs", thereby shaping the development of the tax laws themselves. He proposes an alternative understanding that accounts for the long-term development of the income tax by emphasizing periods of crisis during which the most radical and important changes to the tax laws are made. By combining an empirical study of recent tax legislation with a broader theoretical perspective, this study departs from the typical approach to studying the income tax and makes a significant contribution to understanding federal tax policy, particularly timely in this election year.


Book Synopsis The Failure of U.S. Tax Policy by : Sheldon David Pollack

Download or read book The Failure of U.S. Tax Policy written by Sheldon David Pollack and published by Penn State University Press. This book was released on 1996 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal courts, the IRS, the private tax bar, and individual taxpayers all struggle just to keep up with increasingly complex tax statutes and regulations. The Failure of U.S. Tax Policy surveys federal tax policy in the post-World War II era, with special attention to the last two decades, when it gained much of its complexity. Tax attorney and business law professor Sheldon Pollack shows how the tax policy agenda has been and continues to be influenced by a wide assortment of players, from tax lawyers, the media, and private interest groups and their lobbies to presidential contenders and congressional "policy entrepreneurs", thereby shaping the development of the tax laws themselves. He proposes an alternative understanding that accounts for the long-term development of the income tax by emphasizing periods of crisis during which the most radical and important changes to the tax laws are made. By combining an empirical study of recent tax legislation with a broader theoretical perspective, this study departs from the typical approach to studying the income tax and makes a significant contribution to understanding federal tax policy, particularly timely in this election year.