Dimensions of Law in the Service of Order
Origins of the Federal Income Tax, 1861-1913
1st Edition
Published on 8. July 1993
346 pages
978-0-19-536324-1 (ISBN)
Description
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States. The tax originated as an apology for the aggressive manipulation of other forms of taxation, especially the tariff, during the Civil War. Levied with very low rates on a small proportion of the population and raising little revenue, the early tax was designed to preserve imbalances in the structure of wealth and opportunity, rather than to ameliorate or abolish them, by strengthening the status quo against fundamental attacks by the political left and right. This book shows that the early course of income taxation was more clearly the product of centrist ideological agreement, despite occasional divergences, than of "conservative-liberal" allocative conflict.
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Robert Stanley
Dimensions of Law in the Service of Order
Origins of the Federal Income Tax, 1861-1913
Book
09/1993
Oxford University Press Inc
€180.80
Shipment within 15-20 days
Content
- Intro
- Contents
- Introduction: Dimensions of Law in the Service of Order
- Chapter 1 Forestalling the "Popular Clamor": Centrism, Class Tension, and the First Federal Income Tax Laws 1861-1872
- Chapter 2 The Income Tax, Incorporated 1873-1881
- Chapter 3 "A Measure to Kill Anarchy and Keep Down Socialists": The Income Tax and the Meaning of Reform 1881-1894
- Chapter 4 The Court Confronts the Problem of "Practice": The Pollock Compromise and the Dynamics of Reaction 1894-1900
- Chapter 5 The Restoration 1895-1913
- Conclusion: The Roads Not Taken: Law, the Centrist State, and the Problem of Reform
- Appendixes
- Notes
- Index
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- K
- L
- M
- N
- O
- P
- R
- S
- T
- U
- V
- W
- Y
