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- Title
THE EVOLUTION OF THE FEDERAL TAX SYSTEM.
- Authors
BLOUGH, ROY
- Abstract
The article analyzes the evolution of federal tax system in the U.S. It is reported that, the evolution signifies several transitions including, transition from complete reliance on indirect taxes to heavy reliance on progressive taxes. It is stated that, before the beginning of the Civil War in the year 1861, the tax system in the country was made up of regressive taxes with no income tax. However, as stated, a change in the system occurred in the first decade of 1900's, when income tax regained strength and in the year 1909 a corporation excise tax was imposed and an amendment was submitted to the states in the country to permit imposition of an income tax without apportionment.
- Subjects
UNITED States; TAXATION; INCOME tax; AMERICAN Civil War, 1861-1865; PROGRESSIVE taxation; UNITED States tax laws; INTERNAL revenue; U.S. states; EXCISE tax
- Publication
Law & Contemporary Problems, 1940, Vol 7, Issue 2, p162
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1189611