Dimensions of Law in the Service of Order

Origins of the Federal Income Tax, 1861-1913

AvRobert Stanley

Inbunden, Engelska, 1993

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Beskrivning

A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States. The tax originated as an apology for the aggressive manipulation of other forms of taxation, especially the tariff, during the Civil War. Levied with very low rates on a small proportion of the population and raising little revenue, the early tax was designed to preserve imbalances in the structure of wealth and opportunity, rather than to ameliorate or abolish them, by strengthening the status quo against fundamental attacks by the political left and right. This book shows that the early course of income taxation was more clearly the product of centrist ideological agreement, despite occasional divergences, than of "conservative-liberal" allocative conflict.

Produktinformation

Utgivningsdatum:1993-09-16
Mått:162 x 237 x 27 mm
Vikt:739 g
Format:Inbunden
Språk:Engelska
Antal sidor:352
Förlag:OUP USA
ISBN:9780195058482

Utforska kategorier

Skatter och avgifter: Juridik inom Juridik
Finansiering inom Ekonomi och Ledarskap
Rättsvetenskap inom Juridik

Recensioner i media

"A tour de force. Stanley's book will not only force a long overdue revision of the traditional understanding of the democratic origins of the income tax; more broadly, it represents one of the most fully developed, sophisticated, and clearly articulated applications of the newest theoretical work in both legal history and the study of public policy. He adds a vital symbolic dimension to income tax advocacy that is well-grounded in an understanding of economic relations."--Mark Leff, University of Illinois at Urbana-Champaign