永久的な納税者の反乱：固定資産税と米国政治 The Permanent Tax Revolt : How the Property Tax Transformed American Politics

永久的な納税者の反乱：固定資産税と米国政治<br>The Permanent Tax Revolt : How the Property Tax Transformed American Politics

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永久的な納税者の反乱：固定資産税と米国政治
The Permanent Tax Revolt : How the Property Tax Transformed American Politics

Martin, Isaac William

ウェブストア価格 ¥4,589（本体¥4,172）
Stanford University Press（2008/03発売）
外貨定価 US$ 25.00
ポイント 41pt

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製本 Paperback:紙装版/ペーパーバック版／ページ数 264 p.
言語 ENG
商品コード 9780804758710
DDC分類 320.973

基本説明

Traces the origins of anti-tax campaign to the 1970's, in particular, to the influence of grassroots tax rebellions as homeowners across the United States rallied to protest their local property taxes.

Full Description

Tax cuts are such a pervasive feature of the American political landscape that the political establishment rarely questions them. Since 2001, Congress has abolished the tax on inherited wealth and passed a major income tax cut every year, including two of the three largest income tax cuts in American history despite a long drawn-out war and massive budget deficits. The Permanent Tax Revolt traces the origins of this anti-tax campaign to the 1970s, in particular, to the influence of grassroots tax rebellions as homeowners across the United States rallied to protest their local property taxes.

Isaac William Martin advances the provocative new argument that the property tax revolt was not a conservative backlash against big government, but instead a defensive movement for government protection from the market. The tax privilege that the tax rebels were defending was in fact one of the largest government social programs in the postwar era.

While the movement to defend homeowners' tax breaks drew much of its inspiration—and many of its early leaders—from the progressive movement for welfare rights, politicians on both sides of the aisle quickly learned that supporting big tax cuts was good politics. In time, American political institutions and the strategic choices made by the protesters ultimately channeled the movement toward the kind of tax relief favored by the political right, with dramatic consequences for American politics today.

1 Introducing the Tax Revolt 1 2 A Seedbed of Taxpayer Revolt: The Modernization of the American Property Tax 25 3 The Outbreak of a Tax Protest Movement 50 4 The Two Faces of Federalism 74 5 A New Ball Game: How the Tax Revolt Turned Right 98 6 Welcome to the Tax Cutting Party: How the Tax Revolt Transformed Republican Politics 126 7 American Exceptionalism Reconsidered 146 Epilogue: Lessons of the Tax Revolt 166 Appendix 1: How Great Was the Tax Privilege of Fractional Assessment? 175 Appendix 2: Was Proposition 13 Really a Turning Point? 181 Appendix 3: How Did Tax Limitation Policies Affect the Politics of Taxation? 185 Archival Sources and Their Abbreviations 189