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Download Federal Taxation in America: A Short History (Woodrow Wilson by W. Elliot Brownlee PDF

By W. Elliot Brownlee

Extending from the ratification of the structure to the current day. W. Elliott Brownlee describes the 5 vital phases of federal taxation when it comes to the crises that resulted in their adoption--the formation of the republic, the Civil warfare, global warfare I, the nice melancholy, and international conflict II. Now in a brand new version, Brownlee expands his assurance to the current, with a brand new bankruptcy concentrating on the present tax guidelines of the Bush management. This dialogue is decided inside a bigger research of up to date tax and financial matters, together with warfare finance, Social safety, and Medicare. First variation Hb (1996): 0-521-56265-1 First variation Pb (1996): 0-521-56586-3

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Extra info for Federal Taxation in America: A Short History (Woodrow Wilson Center Press)

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Abolishing the excise taxes made it easier for the Republican leadership to phase out the income tax as well. Congressional Republicans generally wanted to respond to the demands of 19 20 These estimates are based on the well-known data on taxpayers developed by the commissioner of internal revenue for 1866. 3 percent of the American people paying income taxes, claims that the tax did not reach the middle class. Stanley arrives at a lower number, and a serious underestimate of the social reach of the income tax, by including the Confederate population and by not estimating taxpaying households.

The Republican taxes worked politically and survived into the postwar period, despite their regressiveness, partly because, like consumption taxes in general, they escaped the notice of many taxpayers. But at least as important was the fact that the taxes won public acceptance, for a variety of reasons. Most critically, the new tax regime had acquired political momentum by helping to finance a war that defined the meaning of the American nation. For most of Northern society, the Union victory had enhanced the legitimacy of Republican tax measures and, more generally, its program of nationalist state building and economic development.

22 The Republican consumption-tax system also remained popular because of its regulatory dimensions. The enactment of the system represented a stunning victory for economic protectionism and, more generally, for government regulation through taxation. In sum, the system established tax incentives, disincentives, and subsidies as important, popular, and permanent elements of the federal revenue structure. The high excise taxes on alcohol and tobacco appealed to much of the middle-class population as discouragements to, and punishments for, the consumption of commodities thought to be sinful and threatening to a virtuous republican social order.

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