The regressive era: Progressive Era tax reform and the National Tax Association--roots of the modern American tax structure. (Volumes I and II)

[摘要] The National Tax Association (1907) successfully led more well-known Progressive Era reform groups (National Municipal League, Civic Federation, Bar and Economics Associations and others) in advocating twenty-eight ;;classified;; (discriminatory) taxes--examined in statutory detail, with debate. Supplanting constitutionally mandated, uniform-rate, shared state/local general property taxation and the federal tariff, NTA Model Laws with varying bases, rates, loopholes, methods of assessment, administration, and collection for separate levels of government supervised by newly-created ;;independent;; State Tax Commissions reflected the NTA;;s classified tariff model, Republican roots, and business interests of its leadership. Classification produced the distributive tax politics imbedded in today;;s American tax ;;structure;;--composed entirely of NTA reforms supported by its supply-side, class-based, European-generated rationales. NTA reformers used seven ;;tax incentive;; arguments supporting selective tax relief, reflecting their restricted membership, procedures, and funding sources. Results show intangibles investors and businesses (banking, insurance, securities) and other ;;regulated;; concentrated industries (public service corporations) benefitting from NTA reforms reducing intangibles and selected tangible tax burdens (timber industry) via relief from personal property taxation replaced by ;;net;; earnings taxation and one-time recording or stumpage fees--in lieu of yearly personal property taxes based on total asset value. Highly competitive industries producing tangible goods (manufacturing, mining), their employees and consumers, farmers and small-lot owners suffered under NTA reforms--through comparatively regressive real estate levies and new taxes added to the general property tax--income, sales, excises and user fees, while absorbing excused intangible tax burdens. While NTA state success positively correlated with the presence of State Tax Associations, NTA leader-lobbyists, State Tax Commissions, pre-existing state classification leeway, and economic structure, and federal success with NTA co-affiliations, alternative hypotheses suggest NTA success related positively to powerful within-state interest groups (virtually identical to NTA reformers;; interests), Republican governorships, governors with intangibles business ties, and states with diversified economies. The rise of State Tax Commissions and tax classification during competitive state/local electoral times suggests an alternative interpretation of realignment, and supports critics of anti-democratic Progressive Era municipal reform. Truly general (uniform) taxation is recommended.

[发布机构] Rice University

[效力级别] Public administration