- Inbunden (Hardback)
- Antal sidor
- OUP USA
- Black & white illustrations
- 237 x 162 x 27 mm
- Antal komponenter
- 740 g
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Dimensions of Law in the Service of Order
Origins of the Federal Income Tax, 1861-19131980
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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
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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.
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"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