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Dimensions of Law in the Service of Order: Origins of the Federal Income Tax, 1861-1913
Stanley, Robert
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판형 Hardcover, 352pp.
출판일 Jun 01 1997
ISBN-13: 9780195058482
도서 치수 23.72 센티미터(길이) X 16.15 센티미터(넓이) X 2.74 센티미터(두께)
무게 740 그램
About the Book
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed, and often surprising, account of how a permanent income tax was enacted into law in the United States. Rather than finding the traditional panoply of interest groups, party alignments, and ideologies that one would expect when investigating a tax supposedly aimed at wealth redistribution, Stanley discovers that the tax originated as a symbolic 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 actually designed to preserve imbalances in the structure of wealth and opportunity, rather than ameliorate them. Income taxation was not the product of a grassroots movement, an involuted elite conspiracy, or special interest groups. It was, rather, generated by a process called... [More...] [Edit review] [Delete review]
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• Business & Economics  >  Taxation - General
• History  >  United States  >  19th Century
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