Federal Taxation in America: A Short History (Woodrow Wilson Center Press) [Paperback]

W. Elliot Brownlee (Editor)

Book Description

ISBN-10: 0521565863 | ISBN-13: 978-0521565868 | Publication Date: March 29, 1996 | Edition: 1st Ed.

Authoritative and readable, this book is the first historical overview of US federal tax systems published since 1967. Its coverage extends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption - the formation of the republic, the Civil War, World War I, the Great Depression, and World War II - and discusses the significant modification during the Reagan presidency of the last stage. Brownlee also addresses the proposals made since the fall of 1994 congressional elections under the 'Contract with America' and competing schemes, and he assesses today's conditions for a tax revolution in the light of the national emergencies that have produced revolutions in the past. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation.

Editorial Reviews

Review

"This historical and bibliographical overview of federal taxation in the United States is essential reading for anyone seriously interested in grasping the public policy framework within which the modern nonprofit sector developed." Arnova News

Book Description

Authoritative and readable, this books is the first historical overview of US federal tax systems published since 1967. Its coverage extends from the ratification of the Constitution to the present day.

See all Editorial Reviews

Product Details

• Paperback: 203 pages
• Publisher: Cambridge University Press; 1st Ed. edition (March 29, 1996)
• Language: English
• ISBN-10: 0521565863
• ISBN-13: 978-0521565868
• Product Dimensions: 9 x 6 x 0.7 inches
• Shipping Weight: 10.4 ounces
• Average Customer Review: 4.5 out of 5 stars  See all reviews (4 customer reviews)
• Amazon Best Sellers Rank: #835,291 in Books (See Top 100 in Books)

More About the Author

Discover books, learn about writers, read author blogs, and more.

Customer Reviews

Most Helpful Customer Reviews

11 of 11 people found the following review helpful:

4.0 out of 5 stars A terrific overview of American tax history., December 25, 1997

By A Customer

This review is from: Federal Taxation in America: A Short History (Woodrow Wilson Center Press) (Paperback)

Brownlee gives a great overview of America's taxation history. The book is a fairly fast read and gives the reader a good historical framework without a multitude of minutia. It also seems to be relatively free from bias, although Brownlee evidently does not adore FDR...

11 of 12 people found the following review helpful:

5.0 out of 5 stars How we got here, and where we are going., July 2, 2004

By 

John Matlock "Gunny" (Winnemucca, NV) - See all my reviews
(REAL NAME)   

This review is from: Federal Taxation in America: A Short History (Woodrow Wilson Center Press) (Hardcover)

The United States began as a dispute over taxes. The Stamp Act, the Boston Tea Party. Taxes were levied by England and the Americans didn't want to pay them. So we had a revolution to eliminate them. Then, somewhere along the way we found that we needed taxes to support what we wanted the Federal Government to do - like fight the Civil War.

This began the first phase of Federal taxation which lasted until World War I. Phase 2 lasted until World War II. And the basic structure of taxes established then lasted until Reagan in 1980. We are now in a new phase with the structure getting gradually changed under George W. Bush.

While the news media have been spending almost all their time on things like Iraq, behind the scenes the fundamental basic taxing structure is being debated between the President and Congress. Still being called the same things, like income tax, the income tax may take on more of the attributes of a tax on consumption. Widely attacked by the Democrats, under the Bush tax program, the richest 5 percent of taxpayers account for 56 percnt of income tax collections (up from 42% in 1986). And the deficit has increased to about 4.2%, well under the almost 6% of the Reagan era. It will be very interesting to see what happens next.

Well written, easy to understand, this is a book that goes far beyond the 30 second sound bites so popular on today's television news to provide an explanation on how the taxing structure of the United States got where it is, and some good thoughts on where it is going.

9 of 10 people found the following review helpful:

4.0 out of 5 stars Thorough research, July 10, 2000

By 

David Mitchell (Bay Area, CA) - See all my reviews
(REAL NAME)   

This review is from: Federal Taxation in America: A Short History (Woodrow Wilson Center Press) (Paperback)

I really enjoyed this very well researched book. It appears to be the best-researched book on the subject despite its short length. Brownlee does a very good job of describing the interplay between private interests and ideology regarding U.S. tax policy. In addition, he keeps in mind that policy does not occur in a vacuum. He carefully describes the political entrepreneurs who make change come about.