Authoritative and readable, this book is the first historical overview of US 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 modification during the Reagan presidency of the last stage. Brownlee also addresses the proposals made since the fall of 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. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation.
This brief survey is a comprehensive historical overview of the US federal tax system.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations.
This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information.
William Ellery to Nicholas Cooke,Nov.30,1777,LDC, 8: 326; JCC, Nov.2,1781, 21: 1089–90,April 1,1782,22: 159,Sept.10,1782,23: 565–71. 30.Morris was widely known as the “Financier.”Most historians now accept the generally favorable ...
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