A history of how President Roosevelt and his cabinet developed the ideas that became the New Deal and how negotiations between the President and the Congress brought to the ideas into legislation. - Provided by publisher

Four times over the last 139 years, American political leaders have tried to revamp the Internal Revenue Service (IRS). Established in 1862 as the Bureau of Internal Revenue (BIR or Bureau), the agency has been renamed, restructured, and rebuilt repeatedly. Only during four periods, however, has...

The New Deal tax regime was not a product of the New Deal. It was, rather, the ironic capstone to a decade of Republican fiscal stewardship. The Revenue Act of 1932, enacted five months before Franklin Roosevelt won his bid for the White House, established the enduring framework for 1930s tax...

During World War II, Americans were urged to ration food, raise money, and accept higher taxes. After September 11, we were given tax cuts and asked to shop. Has the United States broken a noble tradition of fiscal sacrifice with the current, unprecedented wartime tax cuts, or are they the mark...

This article uses the history of the National Tax Association (NTA), the leading twentieth-century organization of tax professionals, to strengthen our empirical understanding of the disciplinary encounter between law and the social sciences. Building on existing sociolegal scholarship, this...