Special Interests and the Adoption of the Income Tax in the United States
研究了美国联邦政府通过所得税的政治与经济利益，提供了第十六修正案通过决定因素的实证证据。
Perhaps no single element involved with the rapid assumption of economic power by the federal government was more important than the passage of the income tax, the means by which the increasing role of government was financed. We explain the political and economic interests that came together to successfully pass the income tax, and we provide extensive empirical evidence regarding the determinants of the passage of the Sixteenth Amendment to the Constitution of the United States.