By W. Elliot Brownlee
This short survey is the 1st entire ancient evaluation of the united states federal tax platforms released due to the fact that 1967. Its insurance extends from the ratification of the structure to the current day. Brownlee describes the 5 relevant phases of federal taxation relating to the crises that ended in their adoption - the formation of the republic, the Civil struggle, global warfare I, the good melancholy, and global warfare II - and discusses the numerous adjustments throughout the Reagan presidency. whereas targeting federal coverage, Brownlee additionally attends to the comparable historical past of country and native taxation. This 'democratic-institutionalist' interpretation is a unique and significant contribution to the historical past of taxation and public finance. Now in a brand new variation, Brownlee extends his insurance to the current, with a brand new bankruptcy focusing at the present tax rules of the George W. Bush management.
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