Making the Modern American Fiscal State : Law, Politics, and the Rise of Progressive Taxation, 1877-1929

Online-Ressource (448 p)

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Cover; Half title; Series; Title; Copyright; Dedication; Contents; Tables, Charts, and Illustrations; Acknowledgments; Introduction; Part I The Old Fiscal Order; 1 The Growing Social Antagonism; The Inequities of Existing Taxes; The Political and Social Dynamics of Taxation; Judicial Deference to Partisan Taxation; Benefits Theory and the Social Contract Foundations of Fiscal Citizenship; Social Movements and the Obstacles to Tax Reform; Legislative Optimism and Divided Allegiances over the Tariff; Hidden Excise Taxes and the Dynamics of Prohibition

The Distraction of Other Reform Movements: The Single Taxers and the SocialistsEarly and Ineffective Political Support for Progressive Taxes; 2 The Gradual Demise; The Modern Forces Undermining the Old Tax Regime; "New School" Economists, "Ability to Pay," and a Contested Vision of Fiscal Citizenship; A New School of American Public Finance; Importing German Historicism to the American "Science of Finance"; Applying Theory to Practice: An Early Salvo at the Property Tax; Economic Crisis and the 1894 Income Tax; The 1893 Panic and New Political Opportunities for Reform

The First Peacetime Income TaxA Judicial Obstacle: The Road to Pollock; Part II The Rise of the Modern Fiscal State; 3 The Response to Pollock; Questioning Income; In Defense of Progressive Taxation; Retracing the History of American Progressive Faculty Taxes; The Origins of the Faculty Principle; Progressive Taxation for Progressive Capitalists; Marginalism, Minimum Sacrifice, and the Moderate Fiscal State; 4 The Factories of Fiscal Innovation; The Growing Dissatisfaction with the General Property Tax; The Rise and Fall of the General Property Tax; Demand-Side Pressures

Shrinking Supply and the Fiscal MismatchSalvaging the Property Tax; The Ohio Experiment with Tax Inquisitors; Centralization; Classification; Separation of Sources; The Search for New Sources of State Revenue; Corporate Levies and Inheritance Taxes; The Wisconsin Income Tax; 5 Corporate Capitalism and Constitutional Change; A Crucial Context for Fiscal Reform; A Rejuvenated Reform Movement; Between Regulation and Remittance: Comparative Perspectives; From the Theorists to the Lawmakers; The Road to Ratification; Seligman v. Hughes

The Lasting Legislative Influence of the Progressive Political EconomistsPart III Consolidating the New Fiscal Order; 6 Lawyers, Guns, and Public Monies; Wartime Statism, Fiscal Revolution, and the Infusion of Administrative Resources; The Treasury Lawyers; Recruiting, Training, and a Common Commitment to Building Public Trust; Administrative Capacity and the Image of a Rational Executive Agency; Formulating Policy and the State Obligations of Fiscal Citizenship; Between Justice and Revenue: Evaluating and Defending the Excess-Profits Tax; Postwar Visions of a New Fiscal Order

7 The Paradox of Retrenchment

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