Making the Modern American Fiscal State - Couverture souple

Mehrotra, Ajay K.

Couverture souple

ISBN 10 : 1107619734 ISBN 13 : 9781107619739

Editeur : Cambridge University Press, 2014

Synopsis

At the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be.

A propos du livre

À propos de l'auteur

Ajay K. Mehrotra is a Professor of Law and History at Indiana University Maurer School of Law in Bloomington, Indiana, USA.

Détails de l'édition

• Éditeur: Cambridge University Press
• Date d'édition: 2014
• Langue: anglais
• ISBN 10: 1107619734
• ISBN 13: 9781107619739
• Reliure: Broché
• Nombre de pages: 446
• Coordonnées du fabricant: non disponible
• Personne responsable: Avery; https://www.avery.fr/; ; chemin des peupliers 27; Dardilly; France