| FA-52614-06 | Research Programs: Fellowships for University Teachers | Ajay K. Mehrotra | Law, Politics, and the Making of the Modern American Fiscal State | 9/1/2006 - 5/31/2007 | $40,000.00 | Ajay | K. | Mehrotra | | | | Trustees of Indiana University | Bloomington | IN | 47405-7000 | USA | 2005 | Law and Jurisprudence | Fellowships for University Teachers | Research Programs | 40000 | 0 | 40000 | 0 |
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. |