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Author: Ajay K. Mehrotra
Publisher:
Published: 2013
Total Pages: 448
ISBN-13: 9781107425729
DOWNLOAD EBOOKMaking the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
Published: 2013-09-30
Total Pages: 447
ISBN-13: 1107436001
DOWNLOAD EBOOKAt 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.
Author: Dennis J. Ventry
Publisher:
Published: 2015
Total Pages: 6
ISBN-13:
DOWNLOAD EBOOKMehrotra's award-winning book is a tour de force. It chronicles a transformative period in the development of the American fiscal state during which the old order -- characterized by indirect, hidden, mercilessly regressive, and partisan taxation -- gave way to a direct, transparent, steeply progressive, and professionally administered tax regime.
Author: Wenkai He
Publisher: Harvard University Press
Published: 2013-03-01
Total Pages: 326
ISBN-13: 0674074637
DOWNLOAD EBOOKWenkai 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.
Author: Isaac William Martin
Publisher: Cambridge University Press
Published: 2009-07-13
Total Pages: 329
ISBN-13: 0521494273
DOWNLOAD EBOOKThis volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author: Bill White
Publisher: PublicAffairs
Published: 2014-04-01
Total Pages: 577
ISBN-13: 1610393449
DOWNLOAD EBOOKWhat would Washington, Jefferson, Madison, Lincoln, the Roosevelts, Truman, and Eisenhower have done about today's federal debt crisis? America's Fiscal Constitution tells the remarkable story of fiscal heroes who imposed clear limits on the use of federal debt, limits that for two centuries were part of an unwritten constitution. Those national leaders borrowed only for extraordinary purposes and relied on well-defined budget practices to balance federal spending and revenues. That traditional fiscal constitution collapsed in 2001. Afterward -- for the first time in history -- federal elected officials cut taxes during war, funded permanent new programs entirely with debt, grew dependent on foreign creditors, and claimed that the economy could not thrive without routine federal borrowing. For most of the nation's history, conservatives fought to restrain the growth of government by insisting that new programs be paid for with taxation, while progressives sought to preserve opportunities for people on the way up by balancing budgets. Virtually all mainstream politicians recognized that excessive debt could jeopardize private investment and national independence. With original scholarship and the benefit of experience in finance and public service, Bill White dispels common budget myths and distills practical lessons from the nation's five previous spikes in debt. America's Fiscal Constitution offers an objective and hopeful guide for people trying to make sense of the nation's current, most severe, debt crisis and its impact on their lives and our future.
Author: Bartolomé Yun-Casalilla
Publisher: Cambridge University Press
Published: 2012-05-24
Total Pages: 495
ISBN-13: 1107013518
DOWNLOAD EBOOKLeading economic historians present a groundbreaking series of country case studies exploring the formation of fiscal states in Eurasia.
Author: Richard Bonney
Publisher: Clarendon Press
Published: 1999-09-02
Total Pages: 542
ISBN-13: 0191542202
DOWNLOAD EBOOKIn this volume an international team of scholars builds up a comprehensive analysis of the fiscal history of Europe over six centuries. It forms a fundamental starting-point for an understanding of the distinctiveness of the emerging European states, and highlights the issue of fiscal power as an essential prerequisite for the development of the modern state. The study underlines the importance of technical developments by the state, its capacity to innovate, and, however imperfect the techniques, the greater detail and sophistication of accounting practice towards the end of the period. New taxes had been developed, new wealth had been tapped, new mechanisms of enforcement had been established. In general, these developments were made in western Europe; the lack of progress in some fiscal systems, especially those in eastern Europe, is an issue of historical importance in its own right and lends particular significance to the chapters on Poland and Russia. By the eighteenth century `mountains of debt' and high debt-revenue ratios had become the norm in western Europe, yet in the east only Russia was able to adapt to the western model by 1815. The capacity of governments to borrow, and the interaction of the constraints on borrowing and the power to tax had become the real test of the fiscal powers of the `modern state' by 1800-15.
Author: Wei Cui
Publisher: Cambridge University Press
Published: 2022-03-31
Total Pages: 303
ISBN-13: 1108865054
DOWNLOAD EBOOKOn 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.
Author: Kenneth Scheve
Publisher: Princeton University Press
Published: 2017-11-07
Total Pages: 282
ISBN-13: 0691178291
DOWNLOAD EBOOKA 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.
