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published_or_final_version ; Politics and Public Administration ; Doctoral ; Doctor of Philosophy
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In: Archiv für Rechts- und Sozialphilosophie
In: Beiheft [N.F.], 36
In: Annual conference 15
In: Critical social policy: a journal of theory and practice in social welfare, Band 31, Heft 4, S. 645-646
ISSN: 1461-703X
In: Political theory: an international journal of political philosophy, Band 12, Heft 4, S. 579-596
ISSN: 1552-7476
In: Critical social policy: a journal of theory and practice in social welfare, Band 31, Heft 4, S. 645-647
ISSN: 0261-0183
In: Social Thought, Band 3, Heft 3, S. 41-53
In: New critical theory
In: Social philosophy & policy, Band 23, Heft 2, S. 1-27
ISSN: 1471-6437
The essay explores how ideas about social justice and economic
performance shaped the debates over federal taxation in the United States
since the origins of the republic. The debates were most intense during
major national emergencies (the American Revolution, the Civil War, World
War I, the Great Depression, and World War II), and each debate produced a
new tax regime-a tax system with its own characteristic tax base, rate
structure, administration apparatus, and social purpose. The criterion of
"ability to pay" and a concern for economic efficiency powerfully shaped
the formation of every tax regime, but "ability to pay" became the more
influential of the two considerations during the national crises of the
twentieth century.
In: Journal of social philosophy, Band 28, Heft 2, S. 5-42
ISSN: 1467-9833
In: Economy, Polity, and Society Series
In: Routledge studies in the history of economics 157