In 1949, the Columbia University economist Carl Sumner Shoup helped lead a post-World War II tax mission to Japan. One of the principal goals of the mission was to assist in the reconstruction of the Japanese fiscal system. As part of this mission, Shoup brought with him not only his experience...

Despite the importance of the capital gains tax preference, and the controversy it often evokes, there has been relatively little serious scholarly attention paid to the historical development of this highly significant tax provision. This Article seeks to move beyond the normative and...

The process of establishing a stable and effective system of taxation is a hallmark of nearly all modern states. Among the many modern administrative innovations adopted to facilitate effective tax compliance in the United States, arguably none has been more significant than the use of...

The American historical profession has in recent years witnessed a significant revival of two subfields that were once thought to be nearly dead. Both intellectual history and what is often referred to today as the history of capitalism are flourishing. In some cases, the two fields have...

Throughout the twentieth century, state governments and the individuals who have led them have played a vital role in the development of American tax policy. As the political leaders of our country's quot;laboratoriesquot; of democracy, state executives have helped forge fiscal policies that...

A century after it was first published, Charles A. Beard's An Economic Interpretation of the Constitution remains a significant and controversial part of constitutional scholarship and history. Just as Beard sought to historicize the Founders as they drafted and adopted the Constitution, this...

For nearly all advanced industrialized nation-states, taxation is the central source of public revenue. Indeed, taxation is the one policy area without which nearly all of the other functions and aspects of the modern state would not be possible. Thus, to continue the Bourdieuian metaphor of a...

In the early twentieth century, the taxation of modern business corporations became increasingly important to the development of American democracy. During that time, governments at all levels began to view business corporations not only as sources of badly needed public revenue, but also as...