The New York Income Tax

Financing the American Civil War: Developing new tax sources

“…Most tax historians focused on a broader time horizon. These included Howe (1895), Seligman (1921), Ratner (1942), Witte (1985), Stanley (1993), Doris (1994), Brownlee (1996), Gordon (1997), Thorndike (2001), and Weisman (2002). Mahler described Civil War era tax structures (1988) and how the tax collectors and other bureaucrats operated at the time (1993).…”

“…Mahler described Civil War era tax structures (1988) and how the tax collectors and other bureaucrats operated at the time (1993). Other sources describing Bureau operations are Schmeckebier and Eble (1923) and Howe (1895). Seligman (1921) was a prominent economist and proponent of progressive income taxes in the late nineteenth and early twentieth centuries. He based his analysis both on ability to pay and the benefits doctrine.…”

“…Seligman (1921) was a prominent economist and proponent of progressive income taxes in the late nineteenth and early twentieth centuries. He based his analysis both on ability to pay and the benefits doctrine.…”

“…Economics began to focus on progressive income taxes late in the nineteenth century, with economist E.R.A. Seligman (1921) a major proponent.…”