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From Tariffs to the Income Tax: Trade Protection and Revenue in the United States Tax System

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dc.contributor.author Magness, Phillip W.
dc.creator Magness, Phillip W.
dc.date 2009-10-28
dc.date.accessioned 2009-11-13T18:11:12Z
dc.date.available NO_RESTRICTION en_US
dc.date.available 2009-11-13T18:11:12Z
dc.date.issued 2009-11-13T18:11:12Z
dc.identifier.uri https://hdl.handle.net/1920/5642
dc.description.abstract Utilizing historical and statistical data, it is argued that the federal income tax amendment of 1913 drastically, and somewhat inadvertently, altered the constitutional political economy of congressional trade politics by decoupling the import tariff from its traditional role as a revenue device. Prior to this change, the revenue attributes of the tariff system acted as a mild constraint upon the extreme protectionist interest group politics that characterized the early 20th century. The removal of this constraint and its ensuing policy effects are illustrative of the complex and often overlooked role that revenue may play in trade and tariff politics. By treating the 16th amendment as a trade policy measure gone awry, this study challenges the prevailing historical consensus on the original purposes and intent of federal income taxation.
dc.language.iso en_US en_US
dc.subject tariffs en_US
dc.subject economic history en_US
dc.subject income tax en_US
dc.subject international trade en_US
dc.subject interest group theory en_US
dc.subject constitutional theory en_US
dc.title From Tariffs to the Income Tax: Trade Protection and Revenue in the United States Tax System en_US
dc.type Dissertation en
thesis.degree.name Doctor of Philosophy in Public Policy en_US
thesis.degree.level Doctoral en
thesis.degree.discipline Public Policy en
thesis.degree.grantor George Mason University en


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