War and Social Change in the Twentieth Century: A Comparative Study of Britain, France, Germany, Russia and the United States

1975 ◽  
Vol 4 (2) ◽  
pp. 27-27
Author(s):  
George O. Kent
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Social Change ◽  
Comparative Study ◽  
The United States

Reforming the tax state: Taxation and democracy in a transatlantic perspective, France-USA (1880s-1930s)

2012 ◽  
Vol 33 (2) ◽  
pp. 71-85
Author(s):  
Nicolas Delalande
Keyword(s):  
United States ◽  
Twentieth Century ◽  
Comparative Study ◽  
Tax Reform ◽  
The United States ◽  
State Building ◽  
Good Case ◽  
Tax State ◽  
State Taxation

This article highlights the recent historiographical revisions that have led historians on both sides of the Atlantic to develop innovative and refreshing views on state-building and state-society relationships through a comparative study of tax reform in France and the United States at the turn of the twentieth century*. Taxation offers a good case study because it deals with the power of the state, its capacity to act upon and shape society, and provides information about the way it is perceived by citizens, as Joseph Schumpeter summed up in his famous statement (1918).

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