Federal Taxation in America

This brief survey is the first comprehensive historical overview of U.S. federal tax systems published since 1967. Its coverage extends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption - the formation of the republic, the Civil War, World War I, the Great Depression, and World War II - and discusses the significant modifications during the Reagan presidency. Brownlee also addresses the proposals made since the fall 1994 congressional elections under the "Contract with America" and competing schemes, and he assesses today's conditions for a tax revolution in the light of the national emergencies that have produced revolutions in the past.

המשפט הראשון: Modern American tax regimes began with the ratification of the U.S. Constitution in 1788.

שנה

1983

שפה

English

הוצאה

Cambridge University Press

מהדורות

5

עמודים

304

ISBN

9780521836654

מקור הנתונים: Wikidata