Lawyers, guns, and public moneys: The U.S. treasury, World War I, and the administration of the modern fiscal state

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9 Scopus citations

Abstract

World War I was a pivotal event for U.S. political and economic development, particularly in the realm of public finance. For it was during the war that the federal government ended its traditional reliance on regressive import duties and excise taxes as principal sources of revenue and began a modern era of fiscal governance, one based primarily on the direct and progressive taxation of personal and corporate income. The wartime tax regime, as the historian David M. Kennedy has observed, "occasioned a fiscal revolution in the United States."

Original languageEnglish (US)
Pages (from-to)173-225
Number of pages53
JournalLaw and History Review
Volume28
Issue number1
DOIs
StatePublished - Feb 2010

ASJC Scopus subject areas

  • History
  • Law

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