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The contemporary fiscal crisis faced by the American federal government represents the end of a fiscal regime that began with the financing of World War II. In this volume, an inter-disciplinary group of scholars explores the history of American taxation and public finance since 1941 in an attempt to understand the political, social and economic forces that have shaped the current regime. Specifically, they examine the historical context of earlier tax regimes and national crises; explore the ways post-1941 governments used taxation to finance war, social security, and economic stability; analyze the politics of post-1941 tax reform; and apply history to a consideration of the dynamics that are likely to characterize future tax regimes. The contributors are convinced that understanding the long-term development of American taxation and public finance will help policy makers determine the possibilities and constraints that must be taken in account in evaluating, and possibly reforming, the ways in which the nation pays for government.

Tabla de contenidos provista por Syndetics

• Part 1 Introduction: Methodological and Historical
• 1 Reflections on the history of taxation
• 2 Tax regimes, national crises, and state-building in America
• Taxation for War, Social Security, and Economic Stability
• 3 Mass-based income taxation: creating a taxpaying culture, 1940-1952
• 4 Social security and the financing of the American state
• 5 The fiscal revolution in America
• Part 2 1964 to 1994: Tax Reform and the Political Process
• 6 Learning the ways and means: Wilbur Mills and a fiscal community, 1954-1964
• 7 American business and the taxing state: alliances for growth in the postwar period
• The Next Revenue Regime
• 8 Financing the American state at the turn of the century

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CHOICE Review

Easy federal finance is over. In this collection Carolyn Jones (Univ. of Connecticut) shows how a taxpayer culture was created, Edward Berkowitz (George Washington Univ.) discusses social security taxes, Herbert Stein (American Enterprise Institute) interprets the fiscal revolution, and Eugene Steuerle (Urban Institute) summarizes the book's theme, which is introduced by Elliot Brownlee (Univ. of California, Riverside). The volume traces how the tax base was expanded and rates were increased during popular wars (particularly WW II), and how subsequent declines in military spending and rising social security taxes helped finance new entitlement programs. When Cold War spending and rising entitlement outlays placed a burden on tax compliance, federal borrowing came to the rescue. By 1982 the deficit was a political problem soon to be an economic one. Public acceptance of high postwar taxes and favorable demographics permitted a supply-side politics of entitlement promises. Expanding the national debt permitted public benefits in excess of their taxation cost. The authors assert that entitlements are now viewed as a right and that their financing is a divisive political issue. They conclude that the US must seek rapid economic growth to generate revenues to fund rising entitlement spending. Government has shifted from the role of fiscal solution to fiscal problem, one that a growing private sector must solve. General readers; upper-division undergraduate through professional audiences. R. T. Averitt Smith College