Dimensions of Law in the Service of Order: Origins of the Federal Income Tax, 1861-1913

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Oxford University Press, Jul 8, 1993 - History - 352 pages
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed account of how a permanent income tax was enacted into law in the United States. The tax originated as an apology for the aggressive manipulation of other forms of taxation, especially the tariff, during the Civil War. Levied with very low rates on a small proportion of the population and raising little revenue, the early tax was designed to preserve imbalances in the structure of wealth and opportunity, rather than to ameliorate or abolish them, by strengthening the status quo against fundamental attacks by the political left and right. This book shows that the early course of income taxation was more clearly the product of centrist ideological agreement, despite occasional divergences, than of "conservative-liberal" allocative conflict.
 

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Contents

Dimensions of Law in the Service of Order
3
Centrism Class Tension and the First Federal Income Tax Laws 18611872
15
Chapter 2 The Income Tax Incorporated 18731881
59
The Income Tax and the Meaning of Reform 18811894
100
The Pollock Compromise and the Dynamics of Reaction 18941900
136
Chapter 5 The Restoration 18951913
176
The Roads Not Taken Law the Centrist State and the Problem of Reform
230
Appendixes
263
Notes
267
Index
323
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