Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
ISBN: 1107043921
Category : Business & Economics
Languages : en
Pages : 447
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Making the Modern American Fiscal State
Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
ISBN: 1107043921
Category : Business & Economics
Languages : en
Pages : 447
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Publisher: Cambridge University Press
ISBN: 1107043921
Category : Business & Economics
Languages : en
Pages : 447
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Making the Modern American Fiscal State
Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
ISBN: 1107436001
Category : Business & Economics
Languages : en
Pages : 447
Book Description
At 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.
Publisher: Cambridge University Press
ISBN: 1107436001
Category : Business & Economics
Languages : en
Pages : 447
Book Description
At 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.
Making the Modern American Fiscal State
Author: Ajay K. Mehrotra
Publisher:
ISBN: 9781107425729
Category : Fiscal policy
Languages : en
Pages : 448
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Publisher:
ISBN: 9781107425729
Category : Fiscal policy
Languages : en
Pages : 448
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Paths toward the Modern Fiscal State
Author: Wenkai He
Publisher: Harvard University Press
ISBN: 0674074637
Category : Business & Economics
Languages : en
Pages : 326
Book Description
Wenkai He shows why England and Japan, facing crises in public finance, developed the tools and institutions of a modern fiscal state, while China, facing similar circumstances, did not. He’s explanation for China’s failure at a critical moment illuminates one of the most important but least understood transformations of the modern world.
Publisher: Harvard University Press
ISBN: 0674074637
Category : Business & Economics
Languages : en
Pages : 326
Book Description
Wenkai He shows why England and Japan, facing crises in public finance, developed the tools and institutions of a modern fiscal state, while China, facing similar circumstances, did not. He’s explanation for China’s failure at a critical moment illuminates one of the most important but least understood transformations of the modern world.
The New Fiscal Sociology
Author: Isaac William Martin
Publisher: Cambridge University Press
ISBN: 0521494273
Category : Business & Economics
Languages : en
Pages : 329
Book Description
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Publisher: Cambridge University Press
ISBN: 0521494273
Category : Business & Economics
Languages : en
Pages : 329
Book Description
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
The Rise of Fiscal States
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Publisher: Cambridge University Press
ISBN: 1107013518
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Leading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
The Administrative Foundations of the Chinese Fiscal State
Author: Wei Cui
Publisher: Cambridge University Press
ISBN: 1108865054
Category : Law
Languages : en
Pages : 303
Book Description
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
Publisher: Cambridge University Press
ISBN: 1108865054
Category : Law
Languages : en
Pages : 303
Book Description
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
Taxing the Rich
Author: Kenneth Scheve
Publisher: Princeton University Press
ISBN: 1400880378
Category : Political Science
Languages : en
Pages : 283
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Publisher: Princeton University Press
ISBN: 1400880378
Category : Political Science
Languages : en
Pages : 283
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Why States Matter
Author: Gary F. Moncrief
Publisher: Rowman & Littlefield
ISBN: 1442268077
Category : Political Science
Languages : en
Pages : 257
Book Description
When it comes to voting, taxes, environmental regulations, social services, education, criminal justice, political parties, property rights, gun control, marriage and a whole host of other modern American issues, the state in which a citizen resides makes a difference. That idea—that the political decisions made by those in state-level offices are of tremendous importance to the lives of people whose states they govern—is the fundamental concept explored in this book. Gary F. Moncrief and Peverill Squire introduce students to the very tangible and constantly evolving implications, limitations, and foundations of America’s state political institutions, and accessibly explain the ways that the political powers of the states manifest themselves in the cultures, economies, and lives of everyday Americans, and always will.
Publisher: Rowman & Littlefield
ISBN: 1442268077
Category : Political Science
Languages : en
Pages : 257
Book Description
When it comes to voting, taxes, environmental regulations, social services, education, criminal justice, political parties, property rights, gun control, marriage and a whole host of other modern American issues, the state in which a citizen resides makes a difference. That idea—that the political decisions made by those in state-level offices are of tremendous importance to the lives of people whose states they govern—is the fundamental concept explored in this book. Gary F. Moncrief and Peverill Squire introduce students to the very tangible and constantly evolving implications, limitations, and foundations of America’s state political institutions, and accessibly explain the ways that the political powers of the states manifest themselves in the cultures, economies, and lives of everyday Americans, and always will.
National Duties
Author: Gautham Rao
Publisher: University of Chicago Press
ISBN: 022636707X
Category : Business & Economics
Languages : en
Pages : 288
Book Description
Epilogue: Charleston, 1832 -- Abbreviations -- Notes -- Index
Publisher: University of Chicago Press
ISBN: 022636707X
Category : Business & Economics
Languages : en
Pages : 288
Book Description
Epilogue: Charleston, 1832 -- Abbreviations -- Notes -- Index