Federal Taxation In America

Authoritative and readable, this book is the first historical overview of U.S. 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.