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

dc.contributor.authorMagness, Phillip W.
dc.creatorMagness, Phillip W.
dc.date2009-10-28
dc.date.accessioned2009-11-13T18:11:12Z
dc.date.availableNO_RESTRICTION
dc.date.available2009-11-13T18:11:12Z
dc.date.issued2009-11-13T18:11:12Z
dc.description.abstractUtilizing 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.identifier.urihttps://hdl.handle.net/1920/5642
dc.language.isoen_US
dc.subjectTariffs
dc.subjectEconomic history
dc.subjectIncome tax
dc.subjectInternational trade
dc.subjectInterest group theory
dc.subjectConstitutional theory
dc.titleFrom Tariffs to the Income Tax: Trade Protection and Revenue in the United States Tax System
dc.typeDissertation
thesis.degree.disciplinePublic Policy
thesis.degree.grantorGeorge Mason University
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy in Public Policy

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