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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 73 > No. 1 (2010)

 

Law and Contemporary Problems

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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 73 > No. 1 (2010)

 

Volume 73, Number 1 (Winter 2010)
Turning Points in the History of the Federal Income Tax

Lawrence A. Zelenak
Special Editor

Preliminary

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Foreword

Lawrence A. Zelenak

i

 

Articles

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Pollock, Macomber, and the Role of the Federal Courts in the Development of the Income Tax in the United States

Charlotte Crane

1

 

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American Economic Development, Managerial Corporate Capitalism, and the Institutional Foundations of the Modern Income Tax

Ajay K. Mehrotra

25

 

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Gifts and the Income Tax—an Enduring Puzzle

Richard Schmalbeck

63

 

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The Fiscal Revolution and Taxation: The Rise of Compensatory Taxation, 1929-1938

Joseph J. Thorndike

95

 

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Shaping Public Opinion and the Law: How a “Common Man” Campaign Ended a Rich Man’s Law

Marjorie E. Kornhauser

123

 

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The Federal Retail Sales Tax That Wasn’t: An Actual History and an Alternative History

Lawrence A. Zelenak

149

 

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The Rise and Fall of Post—World War II Corporate Tax Reform

Steven A. Bank

207

 

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The Accidental Deduction: A History and Critique of the Tax Subsidy for Mortgage Interest

Dennis J. Ventry Jr.

233

 

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Why the EITC Doesn’t Make Work Pay

Anne L. Alstott

285

 

Journal Staff

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Journal Staff

 
 
 

 

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Print ISSN: 0023-9186

E-ISSN: 1945-2322

 
 
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