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Title:
Dimensions of law in the service of order : origins of the federal income tax, 1861-1913 / Robert Stanley.
Author:
Stanley, Robert, 1953-
Publication Information:
New York : Oxford University Press, 1993.
Call Number:
HJ4651 .S73 1993
Abstract:
A sophisticated and accessible application of the newest theoretical work in public-policy history and legal studies, this book is a detailed, and often surprising, account of how a permanent income tax was enacted into law in the United States. Rather than finding the traditional panoply of interest groups, party alignments, and ideologies that one would expect when investigating a tax supposedly aimed at wealth redistribution, Stanley discovers that the tax originated as a symbolic 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 actually designed to preserve imbalances in the structure of wealth and opportunity, rather than ameliorate them. Income taxation was not the product of a grassroots movement, an involuted elite conspiracy, or special interest groups. It was, rather, generated by a process called "centrism "--Political officials acting as relatively autonomous trustees on behalf of the most powerful segments of society through the use of multiple dimensions of law. Income taxation originated in the last place one would look for it when using traditional lenses - within the state. Stanley finds that the picture of the polity generated by this episode is antithetical in the extreme to the dominant progressive and pluralist beliefs about the democratic process, and the values expressed by the right and the left. A chilling portrait of law and society, as well as the authoritative source of pre-amendment income tax history, Dimensions of Law in the Service of Order will interest Civil War, Reconstruction, Progressive era, legal, and economic historians; political scientists; and social theorists.
ISBN:
9780195058482
Physical Description:
xiv, 331 pages ; 24 cm
Contents:
Introduction: Dimensions of Law in the Service of Order -- Ch. 1. Forestalling the "Popular Clamor": Centrism, Class Tension, and the First Federal Income Tax Laws 1861-1872 -- Ch. 2. The Income Tax, Incorporated 1873-1881 -- Ch. 3. "A Measure to Kill Anarchy and Keep Down Socialists": The Income Tax and the Meaning of Reform 1881-1894 -- Ch. 4. The Court Confronts the Problem of "Practice": The Pollock Compromise and the Dynamics of Reaction 1894-1900 -- Ch. 3. The Restoration 1895-1913 -- Conclusion: The Roads Not Taken: Law, the Centrist State, and the Problem of Reform.
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