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Making the Modern American Fiscal State chronicles the rise of the U.S. system of direct and progressive taxation. Ajay Okay. Mehrotra offers historic perspective on the mental, authorized, and administrative foundations of the present U.S. tax regime. In doing so, he uncovers the contested roots and paradoxical penalties of a elementary transformation in American tax regulation and coverage that befell at the flip of the twentieth century. He argues that the transfer towards a regime of direct and graduated taxation marked the emergence of a brand new fiscal polity – a brand new type of statecraft guided not solely by the practical want for larger income, but in addition by broader social considerations about fairness, fiscal citizenship, bureaucratic authority, and financial justice. This book explores what tax reformers at the flip of the twentieth century have been capable of accomplish and how their restricted achievements have been contested at almost each flip.
- File Size: 4492 KB
- Print Length: 447 pages
- Simultaneous Device Usage: Up to 4 simultaneous devices, per publisher limits
- Publisher: Cambridge University Press; 1 edition (September 30, 2013)
- Publication Date: November 20, 2013
- Sold by: Amazon Digital Services LLC
- Language: English
- ASIN: B00E99YPE0
- Text-to-Speech: Enabled
- X-Ray: Not Enabled
- Word Wise: Enabled
- Lending: Not Enabled
- Screen Reader: Supported
- Enhanced Typesetting: Enabled
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