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Funding the Modern American State, l941--1995. The Rise and Fall of the Era of Easy Finance. １９４１年以降の米国の租税・財政の歴史
・ISBN 978-0-521-55240-0 hard GB£ 144.00
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| 著者・編者 | Brownlee, W. E. (ed.), |
|---|---|
| シリーズ | Woodrow Wilson Center Press |
| 出版社 | (Cambridge U. Pr., UK) |
| 出版年月 | 1996 |
| ページ数 | 467 pp. |
| 言語 | ENG |
| ニュース番号 | ＜413-286 413-L072＞ |
解説
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.