The Politics and Development of the Federal Income Tax
The income tax has aroused more calls for reform than any other federal policy, yet it has continuously withstood reform initiatives. John Witte's book is the most comprehensive, well expressed, accurate, and up-to-date account of the federal income tax's history, as well as an in-depth examination of the political issues that have formed it over the past century. This book is required reading for all policymakers and analysts, as well as a clear and thorough survey for students studying public policy, public administration, budget and tax policy, political economics, and current political theory. In summary, Witte lays out in graphic detail why the income tax system is still in shambles and what the prospects for future reform are.
In the context of incremental/pluralist policy-making theory, Witte's analysis is grounded. He starts by establishing and assessing incremental theory and income tax policy, then moves on to a survey of past and current income tax theories. The book's main focus is a detailed legislative and political history of the evolution of the income tax from the Civil War to Reagan's policies in the 1980s. After that, Witte examines the growth, distribution, and politics of about a hundred tax expenditure provisions, before concluding with a review of public opinion on income tax issues between 1948 and 1979.
Witte's book, with its innovative concept and bold assertions, will be required reading not only for tax scholars, students, and professionals, but also for anybody interested in the shape of American democracy and the country's political life.
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