000			02280nam a22003257a 4500
001			sulb-eb0015489
003			BD-SySUS
005			20160405134435.0
008			130227s2013||||enk o ||1 0|eng|d
020			_a9781107358263 (ebook)
020			_z9781107043923 (hardback)
020			_z9781107619739 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
050	0	0	_aHJ2373 _b.M44 2013
082	0	0	_a336.200973 _223
100	1		_aMehrotra, Ajay K., _eauthor.
245	1	0	_aMaking the Modern American Fiscal State : _bLaw, Politics, and the Rise of Progressive Taxation, 1877–1929 / _cAjay K. Mehrotra.
264		1	_aCambridge : _bCambridge University Press, _c2013.
300			_a1 online resource (446 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	0		_aCambridge Historical Studies in American Law and Society
500			_aTitle from publisher's bibliographic system (viewed on 04 Apr 2016).
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
942			_2Dewey Decimal Classification _ceBooks
999			_c37333 _d37333