Program

Research Programs: Fellowships for University Teachers

Period of Performance

9/1/2006 - 5/31/2007

Funding Totals

$40,000.00 (approved)
$40,000.00 (awarded)


Law, Politics, and the Making of the Modern American Fiscal State

FAIN: FA-52614-06

Ajay Kumar Mehrotra
Trustees of Indiana University (Bloomington, IN 47405-7000)

At the turn of the 20th century, the U.S. system of public finance underwent a dramatic transformation. The late 19th century system of indirect taxes, associated mainly with the tariff, was eclipsed in the early decades of the 20th century by a progressive income tax. My project examines how and why this transformation was possible. In contrast to conventional accounts, which generally explain the rise of the income tax as simply a structural-functionalist response to the growing revenue demands of the public sector, or as a conservative ruse to forestall more radical calls for wealth redistribution, I contend that the income tax had its sources in social concerns about justice, fairness and the equitable distribution of fiscal burdens.



Media Coverage

Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877 - 1929 (Media Coverage)
Author(s): Ajay K. Mehrotra
Publication: Cambridge University Press
Date: 9/30/2013
URL: http://legalhistoryblog.blogspot.com/2013/10/mehrotras-making-modern-american-fiscal.html



Associated Products

Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929 (Book)
Title: Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877-1929
Author: Ajay K. Mehrotra
Abstract: na
Year: 2013
Publisher: New York: Cambridge University Press
Type: Single author monograph
Copy sent to NEH?: Yes