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  E-mail Message: I thought you might be interested in this item at http://www.worldcat.org/oclc/26257799 Title: Dimensions of law in the service of order : origins of the federal income tax, 1861-1913 Author: Robert Stanley Publisher: New York : Oxford University Press, 1993. ISBN/ISSN: 0195058488 9780195058482 OCLC:26257799

  
  

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Dimensions of law in the service of order : origins of the federal income tax, 1861-1913

Author:	Robert Stanley
Publisher:	New York : Oxford University Press, 1993.
Edition/Format:	Book : EnglishView all editions and formats
Summary:	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.  Read more...
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