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Taxing Bachelors in America

Taxing Bachelors in America
Author: Marjorie E. Kornhauser
Publisher:
Total Pages: 29
Release: 2017
Genre:
ISBN:

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Bachelor taxes have existed across the globe and throughout millennia. In modern income taxes, they occur only indirectly, as by-products of favorable exemptions and tax rates for married couples. However, in prior centuries--even the 20th century--bachelor taxes existed as direct, explicit taxes levied on bachelors as bachelors. From 1895 through 1939, American municipalities and states proposed these taxes with surprising frequency and newspapers consistently reported on them as well as on foreign bachelor taxes.Although often greeted with hilarity and rarely passed, explicit bachelor taxes during this period were motivated by serious concerns. The need for revenue was one reason these taxes were proposed. It was not, however, the only--or even the major--reason.This paper suggests that social unease was the primary motivation for American bachelor taxes in this period. Decades of industrialization, urbanization, immigration, and increased consumerism had created social tensions and dislocations by radically altering everyday living patterns and basic social institutions. The bachelor tax proposals and discussions during this period expressed many people's discomfort with the changes. Since they believed marriage was the foundation of society and American democracy, they perceived any threat to marriage as threatening the fabric of America. Consequently, they viewed bachelor taxes as a remedy for the moral decay of the nation. In actuality, the taxes were mainly expressive in nature. Not only did most of them fail to pass, but even if they did pass, they were largely ineffective methods to increase marriages, as some contemporaries noted.The demise of explicit bachelor taxes did not end concerns about marriage and the moral state of society. These same concerns were part of the debates about mandatory joint returns in the late 1930s and early 1940s. Similarly, they remain an important element of recent debates about marriage penalties and the tax treatment of families.


Citizen Bachelors

Citizen Bachelors
Author: John Gilbert McCurdy
Publisher: Cornell University Press
Total Pages: 283
Release: 2011-03-15
Genre: Social Science
ISBN: 0801457807

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In 1755 Benjamin Franklin observed "a man without a wife is but half a man" and since then historians have taken Franklin at his word. In Citizen Bachelors, John Gilbert McCurdy demonstrates that Franklin's comment was only one side of a much larger conversation. Early Americans vigorously debated the status of unmarried men and this debate was instrumental in the creation of American citizenship. In a sweeping examination of the bachelor in early America, McCurdy fleshes out a largely unexamined aspect of the history of gender. Single men were instrumental to the settlement of the United States and for most of the seventeenth century their presence was not particularly problematic. However, as the colonies matured, Americans began to worry about those who stood outside the family. Lawmakers began to limit the freedoms of single men with laws requiring bachelors to pay higher taxes and face harsher penalties for crimes than married men, while moralists began to decry the sexual immorality of unmarried men. But many resisted these new tactics, including single men who reveled in their hedonistic reputations by delighting in sexual horseplay without marital consequences. At the time of the Revolution, these conflicting views were confronted head-on. As the incipient American state needed men to stand at the forefront of the fight for independence, the bachelor came to be seen as possessing just the sort of political, social, and economic agency associated with citizenship in a democratic society. When the war was won, these men demanded an end to their unequal treatment, sometimes grudgingly, and the citizen bachelor was welcomed into American society. Drawing on sources as varied as laws, diaries, political manifestos, and newspapers, McCurdy shows that in the course of the seventeenth and eighteenth centuries the bachelor was a simultaneously suspicious and desirable figure: suspicious because he was not tethered to family and household obligations yet desirable because he was free to study, devote himself to political office, and fight and die in battle. He suggests that this dichotomy remains with us to this day and thus it is in early America that we find the origins of the modern-day identity of the bachelor as a symbol of masculine independence. McCurdy also observes that by extending citizenship to bachelors, the founders affirmed their commitment to individual freedom, a commitment that has subsequently come to define the very essence of American citizenship.


A Good Tax

A Good Tax
Author: Joan Youngman
Publisher:
Total Pages: 260
Release: 2016
Genre: Local finance
ISBN: 9781558443426

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In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.


Principles of Taxation in the United States

Principles of Taxation in the United States
Author: Fabio Ambrosio
Publisher: Routledge
Total Pages: 370
Release: 2020-10-04
Genre: Business & Economics
ISBN: 0429777256

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Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.


Taxation in American States and Cities

Taxation in American States and Cities
Author: Richard Theodore Ely
Publisher: New York, Crowell
Total Pages: 570
Release: 1888
Genre: Municipal finance
ISBN:

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American Thresherman

American Thresherman
Author:
Publisher:
Total Pages: 1080
Release: 1907
Genre:
ISBN:

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The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay

The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay
Author: Emmanuel Saez
Publisher: W. W. Norton & Company
Total Pages: 232
Release: 2019-10-15
Genre: Business & Economics
ISBN: 1324002735

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America’s runaway inequality has an engine: our unjust tax system. Even as they became fabulously wealthy, the ultra-rich have had their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice presents a forensic investigation into this dramatic transformation, written by two economists who revolutionized the study of inequality. Eschewing anecdotes and case studies, Emmanuel Saez and Gabriel Zucman offer a comprehensive view of America’s tax system, based on new statistics covering all taxes paid at all levels of government. Their conclusion? For the first time in more than a century, billionaires now pay lower tax rates than their secretaries. Blending history and cutting-edge economic analysis, and writing in lively and jargon-free prose, Saez and Zucman dissect the deliberate choices (and sins of indecision) that have brought us to today: the gradual exemption of capital owners; the surge of a new tax avoidance industry, and the spiral of tax competition among nations. With clarity and concision, they explain how America turned away from the most progressive tax system in history to embrace policies that only serve to compound the wealth of a few. But The Triumph of Injustice is much more than a laser-sharp analysis of one of the great political and intellectual failures of our time. Saez and Zucman propose a visionary, democratic, and practical reinvention of taxes, outlining reforms that can allow tax justice to triumph in today’s globalized world and democracy to prevail over concentrated wealth. A pioneering companion website allows anyone to evaluate proposals made by the authors, and to develop their own alternative tax reform at taxjusticenow.org.


Federal Taxation in America

Federal Taxation in America
Author: W. Elliot Brownlee
Publisher: Cambridge University Press
Total Pages: 308
Release: 2004-05-03
Genre: Business & Economics
ISBN: 9780521545204

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This brief survey is a comprehensive historical overview of the US federal tax system.


Taxation in Colonial America

Taxation in Colonial America
Author: Alvin Rabushka
Publisher: Princeton University Press
Total Pages: 969
Release: 2010-12-16
Genre: History
ISBN: 1400828708

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Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.