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Full-Text Articles in Law
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Saving The Family Farm Through Federal Tax Policy: Easier Said Than Done Alex, Alex E. Snyder
Washington and Lee Law Review
No abstract provided.
Envisioning The Modern American Fiscal State: Progressive-Era Economists And The Intellectual Foundations Of The U.S. Income Tax, Ajay K. Mehrotra
Envisioning The Modern American Fiscal State: Progressive-Era Economists And The Intellectual Foundations Of The U.S. Income Tax, Ajay K. Mehrotra
Articles by Maurer Faculty
At the turn of the twentieth century, the U.S. system of public finance underwent a dramatic, structural transformation. The late nineteenth-century system of indirect taxes, associated mainly with the tariff, was eclipsed in the early decades of the twentieth century by a progressive income tax. This shift in U.S. tax policy marked the emergence of a new fiscal polity - one that was guided not simply by the functional and structural need for government revenue but by concerns for equity and economic and social justice. This Article explores the paradigm shift in legal and economic theories that undergirded this dramatic …