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The Income Tax and the Progressive Era

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Release : 2018-06-28
Genre : Business & Economics
Kind : eBook
Book Rating : 794/5 ( reviews)

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Book Synopsis The Income Tax and the Progressive Era by : John D. Buenker

Download or read book The Income Tax and the Progressive Era written by John D. Buenker. This book was released on 2018-06-28. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1985, investigates the enactment of the federal income tax as a case study of an important Progressive Era reform. It was a critical issue that likely divided people along socioeconomic lines, thus helping to provide insight into the debate over the ‘class origins’ of the reformist movement.

Taxation in the Early Progressive Era

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Release : 2022
Genre :
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Book Synopsis Taxation in the Early Progressive Era by : Marianne Johnson

Download or read book Taxation in the Early Progressive Era written by Marianne Johnson. This book was released on 2022. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the views of three prominent Wisconsin progressives - Richard T. Ely, Tomas Sewall Adams, and John R. Commons - on taxes as social policy. Wisconsin emerged as a national progressive leader in the 1890s - a 'laboratory of democracy' that produced the nation's first minimum wage, first unemployment insurance plan, the first civil service law, and the first state-level income tax. Yet, despite often bordering on the radical, Wisconsin economists were cautious about demands for income and wealth redistribution through the tax mechanism. Instead, they conceived of taxation as an instrument of social policy via three intersecting paths: (1) that the provision of government services could serve as a vehicle by which to achieve desirable socioeconomic outcomes, (2) that properly designed tax policy could improve morality, itself a worthy end, and (3) that inequality and distributional concerns be reconceived as issues of power rather than of wealth.

The Price of Progress

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Release : 2003-05-01
Genre : History
Kind : eBook
Book Rating : 897/5 ( reviews)

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Book Synopsis The Price of Progress by : R. Rudy Higgens-Evenson

Download or read book The Price of Progress written by R. Rudy Higgens-Evenson. This book was released on 2003-05-01. Available in PDF, EPUB and Kindle. Book excerpt: Between the Civil War and the Great Depression, twin revolutions swept through American business and government. In business, large corporations came to dominate entire sectors and markets. In government, new services and agencies, especially at the city and state levels, sprang up to ameliorate a broad spectrum of social problems. In The Price of Progress, R. Rudy Higgens-Evenson offers a fresh analysis of therelationship between those two revolutions. Using previously unexploited data from the annual reports of state treasurers and comptrollers, he provides a detailed, empirical assessment of the goods and services provided to citizens, as well as the resources extracted from them, by state governments during the Gilded Age and Progressive Era.Focusing on New York, Massachusetts, California, and Kansas, but including data on 13 other states, his comparative study suggests that the "corporate state" originated in tax policies designed to finance new and innovative government services. Business and government grew together in a surprising and complex fashion. In the late nineteenth century, services such as mental health care for the needy and free elementary education for all children created new strains on the states' old property tax systems. In order to pay for newly constructed state asylums and schools, states experimented for the first time with corporate taxation as a source of revenue, linking state revenues to the profitability of industries such as railroads and utilities. To control their tax bills, big businessesintensified lobbying efforts in state legislatures, captured important positions in state tax bureaus, and sponsored a variety of government-efficiency reform organizations. The unintended result of corporate taxation—imposed to allow states to fulfill their responsibilities to their citizens—was the creation of increasingly intimate ties between politicians, bureaucrats, corporate leaders, and progressive citizens. By the 1920s, a variety of "corporate states" had proliferated across the nation, each shaped by a particular mix of taxation and public services, each offering a case study in how the business of America, as President Calvin Coolidge put it, became business.

Envisioning the Modern American Fiscal State

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Release : 2013
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Book Synopsis Envisioning the Modern American Fiscal State by : Ajay K. Mehrotra

Download or read book Envisioning the Modern American Fiscal State written by Ajay K. Mehrotra. This book was released on 2013. Available in PDF, EPUB and Kindle. Book excerpt: At the turn of the twentieth century, the U.S. system of public finance underwent a dramatic, structural transformation. The late nineteenth-century system of indirect taxes, associated mainly with the tariff, was eclipsed in the early decades of the twentieth century by a progressive income tax. This shift in U.S. tax policy marked the emergence of a new fiscal polity - one that was guided not simply by the functional and structural need for government revenue but by concerns for equity and economic and social justice. This Article explores the paradigm shift in legal and economic theories that undergirded this dramatic shift in U.S. tax policy. More specifically, this Article contends that a particular group of academic economists played a pivotal role in supplanting the benefits theory of taxation, and its concomitant vision of the state as a passive protector of private property, with a more equitable principle of taxation based on one's ability to pay - a principle that promoted a more active role for the state in the distribution of fiscal burdens. In facilitating this structural transformation, these theorists were able to use the growing concentration of wealth and the ascendancy of new economic ideas as justifications for using a progressive income tax to reallocate the burdens of financing the burgeoning American regulatory, administrative, and welfare state.

Making the Modern American Fiscal State

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Release : 2013-09-30
Genre : Business & Economics
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Book Rating : 921/5 ( reviews)

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Book Synopsis Making the Modern American Fiscal State by : Ajay K. Mehrotra

Download or read book Making the Modern American Fiscal State written by Ajay K. Mehrotra. This book was released on 2013-09-30. Available in PDF, EPUB and Kindle. Book excerpt: Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.

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