Hostname: page-component-cd9895bd7-gxg78 Total loading time: 0 Render date: 2024-12-28T00:26:35.208Z Has data issue: false hasContentIssue false
  • English
  • Français

The Political Economy of Taxation: A Critical Review of a Classic

Review products

Simons Henry C., Personal Income Taxation: The Definition of Income as a Problem in Fiscal Policy. Chicago: University of Chicago Press, 1938. x + 238 pp.

Published online by Cambridge University Press:  02 April 2024

Nancy C. Staudt
Rights & Permissions [Opens in a new window]

Abstract

An abstract is not available for this content so a preview has been provided. As you have access to this content, a full PDF is available via the ‘Save PDF’ action button.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Review Essay
Information
Law & Society Review , Volume 30 , Issue 3 , 1996 , pp. 651 - 666
Copyright
Copyright © 1996 by The Law and Society Association

Footnotes

I am grateful to Jim Ely, Nancy King, Bob Rasmussen, and Nancy Reichman for the helpful comments they provided on an early draft of this essay.

References

References

Alstott, Anne L. (1995) “The Earned Income Tax Credit and the Limitations of Tax-based Welfare Reform,” 108 Harv. Law Rev. 533.Google Scholar
Bailyn, Bernard (1967) The Ideological Origins of the American Revolution. Cambridge: Harvard University Press.Google Scholar
Blumberg, Grace (1972) “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers,” 21 Buffalo Law Rev. 49.Google Scholar
Brown, Dorothy (forthcoming) “The Marriage Bonus/Penalty in Black and White,” in Brown, K. & Fellows, M. L., eds., Taxing America. New York: NYU Press.CrossRefGoogle Scholar
Buenker, John D. (1985) The Income Tax and the Progressive Era. New York: Garland Publishing.Google Scholar
Cohen, David (1939) “Book Note: Personal Income Taxation,” 87 Univ. of Pennsylvania Law Rev. 256.Google Scholar
Ely, James W. Jr. (1995) The Chief Justiceship of Melville W. Fuller 1880–1910. Columbia: Univ. of South Carolina Press.Google Scholar
Fellows, Mary Louise (1995) “The Myth of Tax Principles: A Case Study on Child Care Expenses.” Unpub., Univ. of Minnesota Law School.Google Scholar
Griswold, Erwin N. (1938) “Book Reviews: Personal Income Taxation,” 32 Illinois Law Rev. 895.Google Scholar
Hu, Tun Yuan (1950) The Liquor Tax in the United States, 1791–1947: A History of the Internal Revenue Taxes Imposed on Distilled Spirits by the Federal Government. New York: Columbia Univ. Press.Google Scholar
King, Ronald Frederick (1983) “From Redistributive to Hegemonic Logic: The Transformation of American Tax Politics, 1894–1963,” 12 Politics & Society 1.Google Scholar
Klein, William A., & Bankman, Joseph (1994) Federal Income Taxation. Boston: Little, Brown.Google Scholar
Journal, Law (1938) “Legal Literature: Personal Income Taxation,” 85 Law J. 334.Google Scholar
Leff, Mark H. (1984) The Limits of Symbolic Reform: The New Deal and Taxation, 1933–39. New York: Cambridge Univ. Press.Google Scholar
McCaffery, Edward J. (1993) “Taxation and the Family: A Fresh Look at Behavioral Gender Biases in the Code,” 40 UCLA L. Rev. 983.Google Scholar
McIntyre, Michael, & Oldman, Oliver (1977) “Taxation of the Family in a Comprehensive and Simplified Income Tax,” 90 Harv. Law Rev. 1573.Google Scholar
Minow, Martha (1994) “The Welfare of Single Mothers and Their Children,” 26 Conn. L. Rev. 817.Google Scholar
New York University Law Quarterly Review (1938) “Book Notices: Personal Income Taxation,” 15 New York Univ. Law Q. Rev. 479.Google Scholar
Pateman, Carole (1988) “The Patriarchal Welfare State,” in Gutman, A., ed., Democracy and the Welfare State. Princeton, NJ: Princeton Univ. Press.Google Scholar
Paul, Randolph E. (1954) Taxation in the United States. Boston: Little, Brown.Google Scholar
Ratner, Sidney (1967) Taxation and Democracy in America. 1st Ed. New York: John Wiley & Sons.Google Scholar
Rosenof, Theodore (1983) Patterns of Political Economy in America: The Failure to Develop a Democratic Left Synthesis, 1933–1950. New York: Garland Publishing.Google Scholar
Schoenblum, Jeffrey A. (1995) “Tax Fairness or Unfairness? A Consideration of the Philosophical Bases for Unequal Taxation of Individuals,” 12 American J. of Tax Policy 221.Google Scholar
Silbaugh, Katharine (forthcoming) “Turning Labor into Love: The Law of Housework,” Northwestern Univ. Law Rev.Google Scholar
Staudt, Nancy C. (1996) “Taxing Housework,” 84 Georgetown Law J. 1571.Google Scholar
Waltman, Jerold L. (1985) Political Origins of the U.S. Income Tax. Jackson: Univ. Press of Mississippi.Google Scholar
Wiebe, Robert H. (1967) The Search for Order, 1877–1920. New York: Hill & Wang.Google Scholar
Witte, John F. (1985) The Politics and Development of the Federal Income Tax. Madison: Univ. of Wisconsin Press.Google Scholar
Wueller, Paul H. (1938) “Reviews: Personal Income Taxation,” 53 Political Science Q. 428.Google Scholar
Zelenak, Lawrence (1994) “Marriage and the Income Tax,” 67 Southern California Law Rev. 339.Google Scholar

Case

Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895), 158 U.S. 601 (1895).Google Scholar