| 000 | 02328nam a22003378a 4500 | ||
|---|---|---|---|
| 001 | CR9781107358263 | ||
| 003 | UkCbUP | ||
| 005 | 20180107143415.0 | ||
| 006 | m|||||o||d|||||||| | ||
| 007 | cr|||||||||||| | ||
| 008 | 130227s2013||||enk s ||1 0|eng|d | ||
| 020 | _a9781107358263 (ebook) | ||
| 020 | _z9781107043923 (hardback) | ||
| 020 | _z9781107619739 (paperback) | ||
| 040 |
_aUkCbUP _cUkCbUP _erda |
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| 050 | 0 | 0 |
_aHJ2373 _b.M44 2013 |
| 082 | 0 | 0 |
_a336.200973 _223 |
| 100 | 1 |
_aMehrotra, Ajay K., _eauthor. |
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| 245 | 1 | 0 |
_aMaking the Modern American Fiscal State : _bLaw, Politics, and the Rise of Progressive Taxation, 1877–1929 / [electronic resource] _cAjay K. Mehrotra. |
| 264 | 1 |
_aCambridge : _bCambridge University Press, _c2013. |
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| 300 |
_a1 online resource (446 pages) : _bdigital, PDF file(s). |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 490 | 0 | _aCambridge Historical Studies in American Law and Society | |
| 500 | _aTitle from publisher's bibliographic system (viewed on 09 Oct 2015). | ||
| 520 | _aAt the turn of the twentieth century, the US system of public finance underwent a dramatic transformation. The late nineteenth-century regime of indirect, hidden, partisan, and regressive taxes was eclipsed in the early twentieth century by a direct, transparent, professionally administered, and progressive tax system. This book uncovers the contested roots and paradoxical consequences of this fundamental shift in American tax law and policy. It argues that the move toward a regime of direct and graduated taxation marked the emergence of a new fiscal polity - a new form of statecraft that was guided not simply by the functional need for greater revenue but by broader social concerns about economic justice, civic identity, bureaucratic capacity, and public power. Between the end of Reconstruction and the onset of the Great Depression, the intellectual, legal, and administrative foundations of the modern fiscal state first took shape. This book explains how and why this new fiscal polity came to be. | ||
| 776 | 0 | 8 |
_iPrint version: _z9781107043923 |
| 830 | 0 | _aCambridge Historical Studies in American Law and Society. | |
| 856 | 4 | 0 |
_uhttp://dx.doi.org/10.1017/CBO9781107358263 _zCambridge Books Online |
| 999 |
_c236674 _d236674 |
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