Social philosophy and tax regimes in the united states, 1763 to the present

Social Philosophy and Policy 23 (2):1-27 (2006)
Abstract
The essay explores how ideas about social justice and economic performance shaped the debates over federal taxation in the United States since the origins of the republic. The debates were most intense during major national emergencies (the American Revolution, the Civil War, World War I, the Great Depression, and World War II), and each debate produced a new tax regime-a tax system with its own characteristic tax base, rate structure, administration apparatus, and social purpose. The criterion of "ability to pay" and a concern for economic efficiency powerfully shaped the formation of every tax regime, but "ability to pay" became the more influential of the two considerations during the national crises of the twentieth century.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
DOI 10.1017/S0265052506060146
Options
 Save to my reading list
Follow the author(s)
Edit this record
My bibliography
Export citation
Find it on Scholar
Mark as duplicate
Request removal from index
Revision history
Download options
Our Archive


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 30,224
Through your library
References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles
Added to PP index
2009-01-28

Total downloads
10 ( #440,794 of 2,192,041 )

Recent downloads (6 months)
3 ( #95,633 of 2,192,041 )

How can I increase my downloads?

Monthly downloads
My notes
Sign in to use this feature