No CrossRef data available.
Article contents
The Origins of a Fiscal Outlier: The Abandonment of a Federal VAT in the Nixon Presidency
Published online by Cambridge University Press: 27 August 2024
Abstract
Richard Nixon was the first president who examined the possibility of introducing a value-added tax (VAT) at the federal level in the late twentieth century. By 1970, his administration had considered recommending it alongside other domestic programs to overcome the criticism against the VAT’s regressivity, potential conflict in the federal–state tax authority, and the fragmented decision-making authority between the executive and legislative branches of the government. However, in 1971, the Nixon administration shifted their policy priority toward gaining the middle-class political support by linking local property tax relief to a federal VAT. Although they combined the two measures with a rebate to obtain consent to and confidence in them from the “opponents” among the “internalists” of policymaking and societal actors, their attempt failed to accomplish it. As a result, Nixon abandoned the federal VAT. This abandonment was a missed opportunity to introduce a federal VAT, leading the United States to become a fiscal outlier among Organisation for Economic Co-operation and Development (OECD) countries: it has not yet implemented a national/federal VAT. Furthermore, this outcome marked the origin of certain historical characteristics of the American fiscal state: the use of tax expenditures, “fend-for-yourself federalism,” weak extractive capacity, and fiscal inflexibility.
- Type
- Research Article
- Information
- Copyright
- © The Author(s), 2024. Published by Cambridge University Press on behalf of Social Science History Association
References
Archival sources
Cole, Kenneth Jr. R. to Alexander, John H. (1969) October 27, Folder: EX FG 221–29 Task Force on Business Taxation [1969–70], Box 5.CrossRefGoogle Scholar
Haldeman, Harold R. (1971) “Saturday, July 24,” Diaries Collection, NARA Identifier: 7787364, July 24.Google Scholar
McCracken, Paul W. to Cole, Kenneth R. Jr. (1969) “Recommendation on the establishment of a commission on federal tax policy,” February 14, Folder: EX FG 12 February 21, 1969–March 23, 1969, Box 1.Google Scholar
Nixon, Richard M. to Kennedy, David M. (1969) February 9, Folder: EX FG 12 February 21, 1969–March 23, 1969, Box 1.CrossRefGoogle Scholar
Office of the White House Press Secretary (OWHPF) (1969) September 22, Folder: EX FG 221–29 Task Force on Business Taxation [1969–70], Box 5.Google Scholar
Shultz, George P. to Nixon, Richard M. (1969) June 26, Folder: EX FG 12 5/10/69–9/30/69, Box 1.Google Scholar
Cohen, Edwin S. to Nixon, Richard M. (1970) “The value added tax,” November 10, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Crawford, George, through Flanigan, Peter, to Shultz, George P., and Ehrlichman, John D. (1970) “Value added tax,” November 24, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Ehrlichman, John D. to Connally, John (1971) “Possible initiatives for property tax relief,” November 15, Folder: Ex FI 11 Taxation [11 of 18, November 1971], Box 59.Google Scholar
Flanigan, Peter to Ehrlichman, John D., and Shultz, George P. (1970) December 7, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Friedersdorf, Max L. to Armstrong, William L. (1973) September 17, Folder: Ex FI 11 Taxation [17 of 18, May–December 1973], Box 60.Google Scholar
Harper, Ed to Ehrlichman, John D. (1971) “Taxes and analysis of poll data,” November 23, Folder: Ex FI 11 Taxation [11 of 18, November 1971], Box 59.Google Scholar
McCracken, Paul W. to Nixon, Richard M. (1969) “Value added tax,” December 24, Folder: Ex FI 11 Taxation [6 of 18, January–March 1970], Box 58.Google Scholar
Nixon, Richard M. to Merriam, Robert (1972) January 20, Folder: Ex FI 11 Taxation [13 of 18, January–February 1972], Box 59.Google Scholar
“Outline of possible presentation to ACIR,” January 12, Folder: Ex FI 11 Taxation [13 of 18, January–February 1972], Box 59 (1972).Google Scholar
Rothman, Stephen A. to Brown III, John R. (1972) August 16, Folder: GEN FI 11 Taxation [17 of 20, June–September 1972], Box 63.Google Scholar
Office of the White House Press Secretary (OWHPS) (1969) “Press conference of David M. Kennedy, Secretary of Treasury and Edwin S. Cohen, Assistant Secretary,” December 30, Folder: Taxes [1 of 2], Box 189.Google Scholar
Smith, Dan T. to Tax Task Force (TTF) (1969) “First draft of statement on value-added taxation (for discussion purposes),” October 17, Folder: Taxes [1 of 2], Box 189.Google Scholar
Stein, Herbert (1969) “Budget policy for FY 1971 and beyond,” November 12, Folder: Fiscal Policy for FY1971, Box 167.Google Scholar
“Taxes,” June 24, Folder: Taxes [1 of 2], Box 189 (1969).Google Scholar
The President’s Task Force on Business Taxation (TFBT) (1970) “Business taxation: The report of the President’s Task Force on Business Taxation,” September, Folder: Tax Group Meeting, Treasury, Box 103.Google Scholar
Buchanan, Patrick J. to Nixon, Richard M. (1972) September 6, Folder #5: Contested, 21–5, Box 21.Google Scholar
Colson, Charles to Haldeman, Harold R. (1971) “Issue management,” May 17, Folder #21: Contested, 16–21, Box 16.Google Scholar
Kehrli, Bruce to Ehrlichman, John D. (1972) “Value added tax,” February 10, Folder #47: Contested, 52–47, Box 52.Google Scholar
Strachan, Gordon to Haldeman, Harold R. (1972) “The loyal opposition,” February 10, Folder #4: Contested, 13–4, Box 13.Google Scholar
Brannon, Gerald M. (1969) “An agenda for study of over-all tax reform,” April 23, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Brazer, Harvey E. to Surrey, Stanley S. (1963) “Suggested research topics for pursuit by the Office of Tax Analysis,” July 29, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Campbell, F. N. (1952) “Research program,” April 22, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
“Federal-state relations,” April 6, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29 (1953).Google Scholar
Harris, C. Lowell (1949) “Suggestions for future research,” May 30, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Lent, George E. (1952) “Suggested research projects,” April 11, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Office of Tax Analysis (OTA) (1965) “Tax policy strategies—1966 and beyond,” March 12, Folder #62: Tax Reform Proposals, 1965–1966, Box 68.Google Scholar
Pechman, Joseph A. to Ecker-Racz, Laszlo L. (1952) “Suggested research projects,” April 10, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Stockfisch, Jacob A. to Surrey, Stanley S. (1963) “Some general thoughts on future tax research,” September 26, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Stockfisch, Jacob A. to Surrey, Stanley S. (1964) “Prospective consultants’ meeting on long-range Treasury programs,” November 19, Folder: Tax Reform: 1965, Box 68.Google Scholar
Stockfisch, Jacob A., and Surrey, Stanley S. (1965) “A program for formulating long-range Treasury tax policy,” May 18, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
“Summary, consultant meeting, November 4, 1967: Long range tax research,” November 7, Folder: Tax Reform: 1966–1968 Suggested Programs for the Study of Tax Reform Issues, Box 68 (1967).Google Scholar
Surrey, Stanley S. to White, Melvin I., Mr. Stone, and Brannon, Gerald M. (1966) “Work program for 1967,” March 22, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Surrey, Stanley S. to Consultants Attending the Nov. 4 Meeting on Tax Policy Planning (CATPP) (1967) October 25, Folder: Tax Reform: 1966–1968 Suggested Programs for the Study of Tax Reform Issues, Box 68.Google Scholar
The Treasury Department (TD) (1968) “Remarks by the honorable Stanley S. Surrey, Assistant Secretary of the Treasury before the Federal Tax Institute of New England: Past and prologue in tax policy,” December 8, Folder #98: Tax Policy, 1968–1971, Box 69.Google Scholar
White, Melvin I. (1967) “List of topics for a five-year research program, with cost and length of study when feasible to estimate,” November 16, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Harvard Law School International Program in Taxation (HLSIPT) (1959) “The sales tax, part three: Value-added taxation: France and Japan,” December 1959, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Shoup, Carl S. (1942) “Suggestions for study of general sales taxes as possible revenue source in Revenue Act of 1942,” January 20, Folder: Sales Tax—A Federal Sales Tax, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Slitor, Richard E. (1963) “The value-added tax as an alternative to corporate income tax,” October 10, 1963, Unfiled Materials, Box 295, Alphabetical File, V-file: Value-Added Tax.Google Scholar
Treasury Department, Division of Tax Research (TDDTR) (1942) “Considerations involved in choice among manufacturers’ wholesale, and retail sales taxes,” October 21, Folder: Sales Tax—A Federal Sales Tax, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
ACIR (1972) Public Opinion and Taxes. Washington, D.C.: Advisory Committee on Intergovernmental Relations, May.Google Scholar
ACIR (1973) The Value-Added Tax and Alternative Sources of Federal Revenue. Washington, D.C.: Advisory Committee on Intergovernmental Relations, August.Google Scholar
Adams, Thomas S. (1917) “The taxation of business.” Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association 11 (November 13–16, 1917): 185–94.Google Scholar
Adams, Thomas S. (1921) “Fundamental problems of federal income taxation.” Quarterly Journal of Economics 35 (4): 527–56.CrossRefGoogle Scholar
Apple, R. W. Jr (1971) “Economic policy splits governors: Democratic motion critical of Nixon arouses G.O.P.” New York Times, September 15: 31.Google Scholar
Auerbach, Alan J., and Hassett, Kevin A. (2005) Toward Fundamental Tax Reform. Washington, D.C.: The AEI Press.Google Scholar
Brownlee, W. Elliott (2016) Federal Taxation in America: A History. New York: Cambridge University Press.CrossRefGoogle Scholar
Brownlee, W. Elliott, Ide, Eisaku, and Fukagai, Yasunori, eds. (2013) The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. New York: Cambridge University Press.CrossRefGoogle Scholar
Cnossen, Sijbren (1998) “Global trends and issues in value added taxation.” International Tax and Public Finance 5: 399–428.CrossRefGoogle Scholar
Congressional Quarterly Almanac (CQA) (1973) “Tax reform: Hearings but no action in 1973.” CQ Almanac 1973, 29th ed.: 264–69.Google Scholar
Dale, Edwin L. Jr. (1962) “Common Market to weigh use of France’s sales tax system.” New York Times, November 3: 44.Google Scholar
Dale, Edwin L. Jr. (1969) “Nixon aides plan inflation curbs, few job losses.” New York Times, February 18: 1, 20.Google Scholar
Dale, Edwin L. Jr. (1970) “Proposed value tax: Quadruple con game?” New York Times, December 27: 102.Google Scholar
Delalande, N., and Huret, R. (2013) “Tax resistance: A global history?” Journal of Policy History 25 (3):301–07.CrossRefGoogle Scholar
Due, John F. (1956) “The nature and structure of sales taxation.” Vanderbilt Law Review 9 (2): 123–37.Google Scholar
Eccleston, Richard (2007) Taxing Reforms: The Politics of the Consumption Tax in Japan, the United States, Canada and Australia. Cheltenham: Edward Elgar.Google Scholar
Evans, Chris, Hasseldine, John, Lymer, Andy, Ricketts, Robert, and Sandford, Cedric (2017) Comparative Taxation: Why Tax Systems Differ. Cheltenham, UK: Fiscal Publications.Google Scholar
Faricy, Christopher G. (2015) Welfare for the Wealthy: Parties, Social Spending, and Inequality in the United States. New York: Cambridge University Press.Google Scholar
Farnsworth, Clyde H. (1969) “Value-added tax common abroad: A Frenchman devised levy U.S. is reported weighing.” New York Times, December 31: 8.Google Scholar
Forte, Francesco (1966) “On the feasibility of a truly value added tax: Some reflections on the French experience.” National Tax Journal 19 (4): 337–61.CrossRefGoogle Scholar
Friedman, Karl A., Lindholm, Douglas L., Barr, Rosamund, and Robertson, David D. (2021) A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete. Washington, D.C.: State Tax Research Institute.Google Scholar
Gale, William G. (2019) Fiscal Therapy: Curing America’s Debt Addiction and Investing in the Future. New York: Oxford University Press.CrossRefGoogle Scholar
Graetz, Michael J. (2008) 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. New Haven: Yale University Press.CrossRefGoogle Scholar
Greenberg, David (2003) Nixon’s Shadow: The History of an Image. New York: W. W. Norton and Company.Google Scholar
Harberger, Arnold C. (1966) “Let’s try a value-added tax.” Challenge 15 (2): 16–44.CrossRefGoogle Scholar
Hau, Matthias V. (2015) “State theory: Four analytical traditions,” in Leibfried, S., E. Huber, M. Lange, J. D. Levy, F. Nullmeier, and J. D. Stephens (eds.) The Oxford Handbook of Transformations of the State. New York: Oxford University Press: 131–51.Google Scholar
Hershey, Robert D. Jr. (1996) “David Kennedy, ex-treasury chief, dies at 90.” New York Times, May 3: A28.Google Scholar
Howard, Christopher (1997) The Hidden Welfare State: Tax Expenditures and Social Policy in the United States. Princeton: Princeton University Press.Google Scholar
James, Kathryn (2015) The Rise of Value-Added Tax. Cambridge, UK: Cambridge University Press.CrossRefGoogle Scholar
Kanter, D., and Walsh, P. (2019) Taxation, Politics, and Protest in Ireland, 1662–2016. Cham: Palgrave Macmillan.CrossRefGoogle Scholar
Kato, Junko (2003) Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion. New York: Cambridge University Press.CrossRefGoogle Scholar
Martin, Isaac W. (2008) The Permanent Tax Revolt: How the Property Tax Transformed American Politics. Stanford: Stanford University Press.CrossRefGoogle Scholar
Martin, Isaac W., Mehrotra, Ajay, and Prasad, Monica, eds. (2009) The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. New York: Cambridge University Press.CrossRefGoogle Scholar
Matusow, Allan J. (1998) Nixon’s Economy: Booms, Busts, Dollars, and Votes. Lawrence: University Press of Kansas.Google Scholar
Mehrotra, Ajay K. (2013) Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929. New York: Cambridge University Press.CrossRefGoogle Scholar
Mehrotra, Ajay K. (2017) “Fiscal forearms: taxation as the lifeblood of the modern liberal state,” in Morgan, Kimberly J. and Orloff, Ann Shola (eds.) The Many Hands of the State: Theorizing Political Authority and Social Control. New York: Cambridge University Press: 284–306.Google Scholar
Mehrotra, Ajay K. (2019) “The myth of the ‘overtaxed’ American and the VAT that never was.” Modern American History 2 (1): 97–102.CrossRefGoogle Scholar
Mettler, Suzanne (2018) The Government–Citizen Disconnect. New York: Russell Sage Foundation.CrossRefGoogle Scholar
Michelmore, Molly C. (2013) Tax and Spend: The Welfare State, Tax Politics, and the Limits of American Liberalism. Philadelphia: University of Pennsylvania Press.Google Scholar
Morgan, Iwan, and Davies, Philip J., eds. (2008) The Federal Nation: Perspectives on American Federalism. New York: Palgrave Macmillan.CrossRefGoogle Scholar
Mozumi, Seiichiro (2018) “The Kennedy–Johnson tax cut of 1964, the defeat of Keynes, and comprehensive tax reform in the United States.” Journal of Policy History 30 (1): 25–61.CrossRefGoogle Scholar
Mozumi, Seiichiro (2022) “Tax expenditures and the Tax Reform Act of 1969 in the United States.” Social Science History 46 (1): 93–118.CrossRefGoogle Scholar
Murray, Sheila E., William, N. Evans, and Robert, M. Schwab (1998) “Education-finance reform and the distribution of education resources.” American Economic Review 88: 789–812.Google Scholar
National Taxpayer Advocate (NTA) (2009) 2009 Annual Report to Congress: Volume Two—Research and Related Studies. Internal Revenue Service, December 31.Google Scholar
Naughton, James W. (1971a) “Connally tells Senators Nixon seeks tax reform.” New York Times, January 29: 1, 12.Google Scholar
Naughton, James W. (1971b) “President seeks to ease school tax on property.” New York Times, December 3: 46.Google Scholar
Naughton, James W. (1971c) “$250-billion limit on ’73 budget set.” New York Times, December 4: 1, 19.Google Scholar
Naughton, James W. (1972) “2 senators reject value-added tax.” New York Times, February 1: 22.Google Scholar
Newman, Katherine S., and O’Brien, Rourke L. (2011) Taxing the Poor: Doing Damage to the Truly Disadvantaged. Berkeley: University of California Press.Google Scholar
New York Times (NYT) (1968) “Champion proposes ‘Value-Added Tax’.” New York Times, November 9: 72.Google Scholar
New York Times (NYT) (1972a) “Paper says president opposes value-added tax as a danger.” New York Times, November 20: 25.Google Scholar
New York Times (NYT) (1972b) “Taxes bite deeper; no relief foreseen.” New York Times, January 28: 1, 16.Google Scholar
New York Times (NYT) (1972c) “Value-Added tax opposed in a poll.” New York Times, August 27: 20.Google Scholar
New York Times (NYT) (1972d) “Excerpts from Senator McGovern’s address explaining his economic program.” New York Times, August 30: 22.Google Scholar
Nixon, Richard M. (1968) “Champion proposes ‘value-added tax.”’ New York Times, November 9: 72.Google Scholar
Nixon, Richard M. (1969) “Address to the nation on domestic programs.” The American Presidency Project, August 8. http://www.presidency.ucsb.edu/node/239998 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1970) “Statement about Congressional actions affecting the federal budget.” The American Presidency Project, July 18. http://www.presidency.ucsb.edu/node/240125 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1971a) “‘A conversation with the President,’ Interview with four representatives of the television networks.” The American Presidency Project, January 4. http://www.presidency.ucsb.edu/node/240672 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1971b) “Annual budget message to the Congress, Fiscal Year 1972.” The American Presidency Project, January 29. http://www.presidency.ucsb.edu/node/241043 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1971c) “Address to the nation outlining a new economic policy: ‘The challenge of peace.’” The American Presidency Project, August 15. http://www.presidency.ucsb.edu/node/240602 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972a) “Letter to the chairman of the advisory commission on intergovernmental relations about a school finance study.” The American Presidency Project, January 20. http://www.presidency.ucsb.edu/node/254809 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972a) “Paper says President opposes value-added tax as a danger.” New York Times, November 20: 25.Google Scholar
Nixon, Richard M. (1972b) “Annual message to the Congress on the state of the union.” The American Presidency Project, January 20. http://www.presidency.ucsb.edu/node/254763 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972b) “Taxes bite deeper; No relief foreseen.” New York Times, January 28: 1, 16.Google Scholar
Nixon, Richard M. (1972c) “Annual budget message to the Congress, Fiscal Year 1973.” The American Presidency Project, January 24. http://www.presidency.ucsb.edu/node/254913 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972c) “Value-added tax opposed in a poll.” New York Times, August 27: 20.Google Scholar
Nixon, Richard M. (1972d) “Excerpts from senator McGovern’s address explaining his economic program.” New York Times, August 30: 22.Google Scholar
OECD (2021) Revenue Statistics 2021: The Initial Impact of COVID-19 on OECD Tax Revenues. Paris: OECD Publishing.Google Scholar
Prasad, Monica (2012) The Land of Too Much: American Abundance and the Paradox of Poverty. Cambridge, MA: Harvard University Press.CrossRefGoogle Scholar
Prasad, Monica, and Deng, Yingying (2009) “Taxation and the worlds of welfare.” Socio-Economic Review 7 (3): 431–57.CrossRefGoogle Scholar
Saez, Emanuel, and Zucman, Gabriel (2019) The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay. New York: W. W. Norton & Company.Google Scholar
Saxon, Wolfgang (2006) “Edwin S. Cohen, who helped formulate Nixon tax programs, dies at 91.” New York Times, January 18: C15.Google Scholar
Schenk, Alan (2011) “Prior U.S. flirtations with VAT,” in Tax Analysts (ed.) The VAT Reader: What a Federal Consumption Tax Would Mean for America. Washington, D.C.: Tax Analysts: 52–63.Google Scholar
Scheve, Kenneth, and Stasavage, David (2016) Taxing the Rich: A History of Fiscal Fairness in the United States and Europe. New York: Russell Sage Foundation and Princeton: Princeton University Press.CrossRefGoogle Scholar
Semple, Robert B. Jr. (1972) “President plans value-added tax to help schools.” New York Times, February 1: 1, 22.Google Scholar
Shanahan, Eileen (1970) “Nixon orders a detailed draft of value-added tax proposal.” New York Times, November 1: 50.Google Scholar
Shanahan, Eileen (1972a) “2 aides say Nixon pledges not to ask for a tax rise.” New York Times, September 8: 1, 20.Google Scholar
Shanahan, Eileen (1972b) “Connally pressed on U.S. debt rise.” New York Times, February 1: 1, 22.Google Scholar
Shanahan, Eileen (1972c) “Nixon aides back value-added tax.” New York Times, February 11: 1, 35.Google Scholar
Shanahan, Eileen (1972d) “Nixon’s tax plan includes rebates to most families.” New York Times, February 6: 1, 23.Google Scholar
Shanahan, Eileen (1972e) “Tax vow is tied to debt ceiling.” New York Times, October 3: 15, 93.Google Scholar
Shannon, John (1987) “The return to fend-for-yourself federalism: The Reagan mark.” Intergovernmental Perspective 13 (3/4): 34–37.Google Scholar
Shoup, Carl S. (1955) “Theory and background of the value-added tax.” Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association 48 (October 18–21): 6–19.Google Scholar
Stein, Herbert (1994) Presidential Economics: The Making of Economic Policy from Roosevelt to Clinton. Washington, D.C.: American Enterprise Institute for Public Policy Research: 197–205Google Scholar
Stein, Herbert (1996) “The fiscal revolution in America Part II: 1964–1994,” in Brownlee, W. Elliot (ed.) Funding the Modern American State, 1941–1995: The Rise and Fall of the Era of Easy Finance. New York: Woodrow Wilson Center Press and Cambridge University Press: 194–287.Google Scholar
Steinmo, Sven H. (1993) Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State. New Haven: Yale University Press.Google Scholar
Steuerle, Eugene C. (2014) Dead Men Ruling: How to Restore Fiscal Freedom and Rescue Our Future. New York: The Century Foundation Press.Google Scholar
Sullivan, Clara K. (1965) The Tax on Value Added. New York: Columbia University Press.Google Scholar
Surrey, Stanley S. (1969) “A value-added tax for the United States: a negative view.” Tax Executive 21 (3): 151–72.Google Scholar
The Committee for Economic Development (CED) (1966) A Better Balance in Federal Taxes on Business. April.Google Scholar
The Committee for Economic Development (CED) (2005) A New Tax Framework: A Blueprint for Averting a Fiscal Crisis. Washington, DC: The Committee for Economic Development.Google Scholar
The National Bureau of Economic Research (NBER) and the Brookings Institute (BI), eds. (1964) The Role of Direct and Indirect Taxes in the Federal Revenue System. Princeton: Princeton University Press.Google Scholar
The President’s Commission on School Finance (PCSF) (1972) Schools, People, and Money: The Need for Educational Reform. Washington, DC: The President’s Commission on School Finance.Google Scholar
Thirsk, Wayne (1991) “Intellectual foundations of the VAT in North America and Japan,” in Eden, Lorraine (ed.) Retrospectives on Public Finance. Durham: Duke University Press: 133–48.Google Scholar
U.S. News and World Report (UNWR) (1968) “Tax changes to look for.” U.S. News and World Report, December 16: 68–71.Google Scholar
van Gelder, Lawrence (1969) “States push hunt for added taxes to meet demands.” New York Times, July 13: 1, 38.Google Scholar
Venters, Monoka, Hauptil, Meghan V., and Cohen-Vogel, Lora (2012) “Federal solutions to school fiscal crises: Lessons from Nixon’s failed national sales tax for education.” Educational Policy 26 (1): 35–57.CrossRefGoogle Scholar
Weaver, Warren Jr. (1971) “Leading Democrats call Nixon’s new economic policy inadequate and ill-timed.” New York Times, August 17: 17.Google Scholar
Weaver, Warren Jr. (1972) “Governors score value-added tax.” New York Times, June 8: 23.Google Scholar
Wells, Steve, and Flesher, Tonya (1999) “Lessons for policy makers from the history of consumption taxes.” The Accounting Historians Journal 26 (1): 103–26.CrossRefGoogle Scholar
Wilensky, Harold L. (2002) Rich Democracies: Political Economy, Public Policy, and Performance. Berkeley and Los Angeles: University of California Press.CrossRefGoogle Scholar
Williamson, Vanessa S. (2017) Read My Lips: Why Americans are Proud to Pay Taxes. Princeton: Princeton University Press.Google Scholar
Witte, John F. (1985) The Politics and Development of the Federal Income Tax. Madison: University of Wisconsin Press.Google Scholar
Zelenak, Lawrence (2013) Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax. Chicago: The University of Chicago Press.CrossRefGoogle Scholar
Zelizer, Julian E. (1998) Taxing America: Wilbur D. Mills, Congress, and the State, 1945–1975. New York: Cambridge University Press.Google Scholar
Cole, Kenneth Jr. R. to Alexander, John H. (1969) October 27, Folder: EX FG 221–29 Task Force on Business Taxation [1969–70], Box 5.CrossRefGoogle Scholar
Haldeman, Harold R. (1971) “Saturday, July 24,” Diaries Collection, NARA Identifier: 7787364, July 24.Google Scholar
McCracken, Paul W. to Cole, Kenneth R. Jr. (1969) “Recommendation on the establishment of a commission on federal tax policy,” February 14, Folder: EX FG 12 February 21, 1969–March 23, 1969, Box 1.Google Scholar
Nixon, Richard M. to Kennedy, David M. (1969) February 9, Folder: EX FG 12 February 21, 1969–March 23, 1969, Box 1.CrossRefGoogle Scholar
Office of the White House Press Secretary (OWHPF) (1969) September 22, Folder: EX FG 221–29 Task Force on Business Taxation [1969–70], Box 5.Google Scholar
Shultz, George P. to Nixon, Richard M. (1969) June 26, Folder: EX FG 12 5/10/69–9/30/69, Box 1.Google Scholar
Cohen, Edwin S. to Nixon, Richard M. (1970) “The value added tax,” November 10, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Crawford, George, through Flanigan, Peter, to Shultz, George P., and Ehrlichman, John D. (1970) “Value added tax,” November 24, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Ehrlichman, John D. to Connally, John (1971) “Possible initiatives for property tax relief,” November 15, Folder: Ex FI 11 Taxation [11 of 18, November 1971], Box 59.Google Scholar
Flanigan, Peter to Ehrlichman, John D., and Shultz, George P. (1970) December 7, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Friedersdorf, Max L. to Armstrong, William L. (1973) September 17, Folder: Ex FI 11 Taxation [17 of 18, May–December 1973], Box 60.Google Scholar
Harper, Ed to Ehrlichman, John D. (1971) “Taxes and analysis of poll data,” November 23, Folder: Ex FI 11 Taxation [11 of 18, November 1971], Box 59.Google Scholar
McCracken, Paul W. to Nixon, Richard M. (1969) “Value added tax,” December 24, Folder: Ex FI 11 Taxation [6 of 18, January–March 1970], Box 58.Google Scholar
Nixon, Richard M. to Merriam, Robert (1972) January 20, Folder: Ex FI 11 Taxation [13 of 18, January–February 1972], Box 59.Google Scholar
“Outline of possible presentation to ACIR,” January 12, Folder: Ex FI 11 Taxation [13 of 18, January–February 1972], Box 59 (1972).Google Scholar
Rothman, Stephen A. to Brown III, John R. (1972) August 16, Folder: GEN FI 11 Taxation [17 of 20, June–September 1972], Box 63.Google Scholar
Office of the White House Press Secretary (OWHPS) (1969) “Press conference of David M. Kennedy, Secretary of Treasury and Edwin S. Cohen, Assistant Secretary,” December 30, Folder: Taxes [1 of 2], Box 189.Google Scholar
Smith, Dan T. to Tax Task Force (TTF) (1969) “First draft of statement on value-added taxation (for discussion purposes),” October 17, Folder: Taxes [1 of 2], Box 189.Google Scholar
Stein, Herbert (1969) “Budget policy for FY 1971 and beyond,” November 12, Folder: Fiscal Policy for FY1971, Box 167.Google Scholar
“Taxes,” June 24, Folder: Taxes [1 of 2], Box 189 (1969).Google Scholar
The President’s Task Force on Business Taxation (TFBT) (1970) “Business taxation: The report of the President’s Task Force on Business Taxation,” September, Folder: Tax Group Meeting, Treasury, Box 103.Google Scholar
Buchanan, Patrick J. to Nixon, Richard M. (1972) September 6, Folder #5: Contested, 21–5, Box 21.Google Scholar
Colson, Charles to Haldeman, Harold R. (1971) “Issue management,” May 17, Folder #21: Contested, 16–21, Box 16.Google Scholar
Kehrli, Bruce to Ehrlichman, John D. (1972) “Value added tax,” February 10, Folder #47: Contested, 52–47, Box 52.Google Scholar
Strachan, Gordon to Haldeman, Harold R. (1972) “The loyal opposition,” February 10, Folder #4: Contested, 13–4, Box 13.Google Scholar
Brannon, Gerald M. (1969) “An agenda for study of over-all tax reform,” April 23, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Brazer, Harvey E. to Surrey, Stanley S. (1963) “Suggested research topics for pursuit by the Office of Tax Analysis,” July 29, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Campbell, F. N. (1952) “Research program,” April 22, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
“Federal-state relations,” April 6, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29 (1953).Google Scholar
Harris, C. Lowell (1949) “Suggestions for future research,” May 30, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Lent, George E. (1952) “Suggested research projects,” April 11, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Office of Tax Analysis (OTA) (1965) “Tax policy strategies—1966 and beyond,” March 12, Folder #62: Tax Reform Proposals, 1965–1966, Box 68.Google Scholar
Pechman, Joseph A. to Ecker-Racz, Laszlo L. (1952) “Suggested research projects,” April 10, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Stockfisch, Jacob A. to Surrey, Stanley S. (1963) “Some general thoughts on future tax research,” September 26, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Stockfisch, Jacob A. to Surrey, Stanley S. (1964) “Prospective consultants’ meeting on long-range Treasury programs,” November 19, Folder: Tax Reform: 1965, Box 68.Google Scholar
Stockfisch, Jacob A., and Surrey, Stanley S. (1965) “A program for formulating long-range Treasury tax policy,” May 18, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
“Summary, consultant meeting, November 4, 1967: Long range tax research,” November 7, Folder: Tax Reform: 1966–1968 Suggested Programs for the Study of Tax Reform Issues, Box 68 (1967).Google Scholar
Surrey, Stanley S. to White, Melvin I., Mr. Stone, and Brannon, Gerald M. (1966) “Work program for 1967,” March 22, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Surrey, Stanley S. to Consultants Attending the Nov. 4 Meeting on Tax Policy Planning (CATPP) (1967) October 25, Folder: Tax Reform: 1966–1968 Suggested Programs for the Study of Tax Reform Issues, Box 68.Google Scholar
The Treasury Department (TD) (1968) “Remarks by the honorable Stanley S. Surrey, Assistant Secretary of the Treasury before the Federal Tax Institute of New England: Past and prologue in tax policy,” December 8, Folder #98: Tax Policy, 1968–1971, Box 69.Google Scholar
White, Melvin I. (1967) “List of topics for a five-year research program, with cost and length of study when feasible to estimate,” November 16, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Harvard Law School International Program in Taxation (HLSIPT) (1959) “The sales tax, part three: Value-added taxation: France and Japan,” December 1959, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Shoup, Carl S. (1942) “Suggestions for study of general sales taxes as possible revenue source in Revenue Act of 1942,” January 20, Folder: Sales Tax—A Federal Sales Tax, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Slitor, Richard E. (1963) “The value-added tax as an alternative to corporate income tax,” October 10, 1963, Unfiled Materials, Box 295, Alphabetical File, V-file: Value-Added Tax.Google Scholar
Treasury Department, Division of Tax Research (TDDTR) (1942) “Considerations involved in choice among manufacturers’ wholesale, and retail sales taxes,” October 21, Folder: Sales Tax—A Federal Sales Tax, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Cole, Kenneth Jr. R. to Alexander, John H. (1969) October 27, Folder: EX FG 221–29 Task Force on Business Taxation [1969–70], Box 5.CrossRefGoogle Scholar
Haldeman, Harold R. (1971) “Saturday, July 24,” Diaries Collection, NARA Identifier: 7787364, July 24.Google Scholar
McCracken, Paul W. to Cole, Kenneth R. Jr. (1969) “Recommendation on the establishment of a commission on federal tax policy,” February 14, Folder: EX FG 12 February 21, 1969–March 23, 1969, Box 1.Google Scholar
Nixon, Richard M. to Kennedy, David M. (1969) February 9, Folder: EX FG 12 February 21, 1969–March 23, 1969, Box 1.CrossRefGoogle Scholar
Office of the White House Press Secretary (OWHPF) (1969) September 22, Folder: EX FG 221–29 Task Force on Business Taxation [1969–70], Box 5.Google Scholar
Shultz, George P. to Nixon, Richard M. (1969) June 26, Folder: EX FG 12 5/10/69–9/30/69, Box 1.Google Scholar
Cohen, Edwin S. to Nixon, Richard M. (1970) “The value added tax,” November 10, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Crawford, George, through Flanigan, Peter, to Shultz, George P., and Ehrlichman, John D. (1970) “Value added tax,” November 24, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Ehrlichman, John D. to Connally, John (1971) “Possible initiatives for property tax relief,” November 15, Folder: Ex FI 11 Taxation [11 of 18, November 1971], Box 59.Google Scholar
Flanigan, Peter to Ehrlichman, John D., and Shultz, George P. (1970) December 7, Folder: Ex FI 11 Taxation [8 of 18, October–December 1970], Box 58.Google Scholar
Friedersdorf, Max L. to Armstrong, William L. (1973) September 17, Folder: Ex FI 11 Taxation [17 of 18, May–December 1973], Box 60.Google Scholar
Harper, Ed to Ehrlichman, John D. (1971) “Taxes and analysis of poll data,” November 23, Folder: Ex FI 11 Taxation [11 of 18, November 1971], Box 59.Google Scholar
McCracken, Paul W. to Nixon, Richard M. (1969) “Value added tax,” December 24, Folder: Ex FI 11 Taxation [6 of 18, January–March 1970], Box 58.Google Scholar
Nixon, Richard M. to Merriam, Robert (1972) January 20, Folder: Ex FI 11 Taxation [13 of 18, January–February 1972], Box 59.Google Scholar
“Outline of possible presentation to ACIR,” January 12, Folder: Ex FI 11 Taxation [13 of 18, January–February 1972], Box 59 (1972).Google Scholar
Rothman, Stephen A. to Brown III, John R. (1972) August 16, Folder: GEN FI 11 Taxation [17 of 20, June–September 1972], Box 63.Google Scholar
Office of the White House Press Secretary (OWHPS) (1969) “Press conference of David M. Kennedy, Secretary of Treasury and Edwin S. Cohen, Assistant Secretary,” December 30, Folder: Taxes [1 of 2], Box 189.Google Scholar
Smith, Dan T. to Tax Task Force (TTF) (1969) “First draft of statement on value-added taxation (for discussion purposes),” October 17, Folder: Taxes [1 of 2], Box 189.Google Scholar
Stein, Herbert (1969) “Budget policy for FY 1971 and beyond,” November 12, Folder: Fiscal Policy for FY1971, Box 167.Google Scholar
“Taxes,” June 24, Folder: Taxes [1 of 2], Box 189 (1969).Google Scholar
The President’s Task Force on Business Taxation (TFBT) (1970) “Business taxation: The report of the President’s Task Force on Business Taxation,” September, Folder: Tax Group Meeting, Treasury, Box 103.Google Scholar
Buchanan, Patrick J. to Nixon, Richard M. (1972) September 6, Folder #5: Contested, 21–5, Box 21.Google Scholar
Colson, Charles to Haldeman, Harold R. (1971) “Issue management,” May 17, Folder #21: Contested, 16–21, Box 16.Google Scholar
Kehrli, Bruce to Ehrlichman, John D. (1972) “Value added tax,” February 10, Folder #47: Contested, 52–47, Box 52.Google Scholar
Strachan, Gordon to Haldeman, Harold R. (1972) “The loyal opposition,” February 10, Folder #4: Contested, 13–4, Box 13.Google Scholar
Brannon, Gerald M. (1969) “An agenda for study of over-all tax reform,” April 23, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Brazer, Harvey E. to Surrey, Stanley S. (1963) “Suggested research topics for pursuit by the Office of Tax Analysis,” July 29, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Campbell, F. N. (1952) “Research program,” April 22, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
“Federal-state relations,” April 6, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29 (1953).Google Scholar
Harris, C. Lowell (1949) “Suggestions for future research,” May 30, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Lent, George E. (1952) “Suggested research projects,” April 11, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Office of Tax Analysis (OTA) (1965) “Tax policy strategies—1966 and beyond,” March 12, Folder #62: Tax Reform Proposals, 1965–1966, Box 68.Google Scholar
Pechman, Joseph A. to Ecker-Racz, Laszlo L. (1952) “Suggested research projects,” April 10, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Stockfisch, Jacob A. to Surrey, Stanley S. (1963) “Some general thoughts on future tax research,” September 26, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
Stockfisch, Jacob A. to Surrey, Stanley S. (1964) “Prospective consultants’ meeting on long-range Treasury programs,” November 19, Folder: Tax Reform: 1965, Box 68.Google Scholar
Stockfisch, Jacob A., and Surrey, Stanley S. (1965) “A program for formulating long-range Treasury tax policy,” May 18, Folder #1: Research Projects & Work Coordination (1939–1965), Box 29.Google Scholar
“Summary, consultant meeting, November 4, 1967: Long range tax research,” November 7, Folder: Tax Reform: 1966–1968 Suggested Programs for the Study of Tax Reform Issues, Box 68 (1967).Google Scholar
Surrey, Stanley S. to White, Melvin I., Mr. Stone, and Brannon, Gerald M. (1966) “Work program for 1967,” March 22, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Surrey, Stanley S. to Consultants Attending the Nov. 4 Meeting on Tax Policy Planning (CATPP) (1967) October 25, Folder: Tax Reform: 1966–1968 Suggested Programs for the Study of Tax Reform Issues, Box 68.Google Scholar
The Treasury Department (TD) (1968) “Remarks by the honorable Stanley S. Surrey, Assistant Secretary of the Treasury before the Federal Tax Institute of New England: Past and prologue in tax policy,” December 8, Folder #98: Tax Policy, 1968–1971, Box 69.Google Scholar
White, Melvin I. (1967) “List of topics for a five-year research program, with cost and length of study when feasible to estimate,” November 16, Folder #2: Research Projects & Work Coordination (1966–1972), Box 29.Google Scholar
Harvard Law School International Program in Taxation (HLSIPT) (1959) “The sales tax, part three: Value-added taxation: France and Japan,” December 1959, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Shoup, Carl S. (1942) “Suggestions for study of general sales taxes as possible revenue source in Revenue Act of 1942,” January 20, Folder: Sales Tax—A Federal Sales Tax, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
Slitor, Richard E. (1963) “The value-added tax as an alternative to corporate income tax,” October 10, 1963, Unfiled Materials, Box 295, Alphabetical File, V-file: Value-Added Tax.Google Scholar
Treasury Department, Division of Tax Research (TDDTR) (1942) “Considerations involved in choice among manufacturers’ wholesale, and retail sales taxes,” October 21, Folder: Sales Tax—A Federal Sales Tax, Box 134, Alphabetical File, S-file: Sales Tax.Google Scholar
ACIR (1972) Public Opinion and Taxes. Washington, D.C.: Advisory Committee on Intergovernmental Relations, May.Google Scholar
ACIR (1973) The Value-Added Tax and Alternative Sources of Federal Revenue. Washington, D.C.: Advisory Committee on Intergovernmental Relations, August.Google Scholar
Adams, Thomas S. (1917) “The taxation of business.” Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association 11 (November 13–16, 1917): 185–94.Google Scholar
Adams, Thomas S. (1921) “Fundamental problems of federal income taxation.” Quarterly Journal of Economics 35 (4): 527–56.CrossRefGoogle Scholar
Apple, R. W. Jr (1971) “Economic policy splits governors: Democratic motion critical of Nixon arouses G.O.P.” New York Times, September 15: 31.Google Scholar
Auerbach, Alan J., and Hassett, Kevin A. (2005) Toward Fundamental Tax Reform. Washington, D.C.: The AEI Press.Google Scholar
Brownlee, W. Elliott (2016) Federal Taxation in America: A History. New York: Cambridge University Press.CrossRefGoogle Scholar
Brownlee, W. Elliott, Ide, Eisaku, and Fukagai, Yasunori, eds. (2013) The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. New York: Cambridge University Press.CrossRefGoogle Scholar
Cnossen, Sijbren (1998) “Global trends and issues in value added taxation.” International Tax and Public Finance 5: 399–428.CrossRefGoogle Scholar
Congressional Quarterly Almanac (CQA) (1973) “Tax reform: Hearings but no action in 1973.” CQ Almanac 1973, 29th ed.: 264–69.Google Scholar
Dale, Edwin L. Jr. (1962) “Common Market to weigh use of France’s sales tax system.” New York Times, November 3: 44.Google Scholar
Dale, Edwin L. Jr. (1969) “Nixon aides plan inflation curbs, few job losses.” New York Times, February 18: 1, 20.Google Scholar
Dale, Edwin L. Jr. (1970) “Proposed value tax: Quadruple con game?” New York Times, December 27: 102.Google Scholar
Delalande, N., and Huret, R. (2013) “Tax resistance: A global history?” Journal of Policy History 25 (3):301–07.CrossRefGoogle Scholar
Due, John F. (1956) “The nature and structure of sales taxation.” Vanderbilt Law Review 9 (2): 123–37.Google Scholar
Eccleston, Richard (2007) Taxing Reforms: The Politics of the Consumption Tax in Japan, the United States, Canada and Australia. Cheltenham: Edward Elgar.Google Scholar
Evans, Chris, Hasseldine, John, Lymer, Andy, Ricketts, Robert, and Sandford, Cedric (2017) Comparative Taxation: Why Tax Systems Differ. Cheltenham, UK: Fiscal Publications.Google Scholar
Faricy, Christopher G. (2015) Welfare for the Wealthy: Parties, Social Spending, and Inequality in the United States. New York: Cambridge University Press.Google Scholar
Farnsworth, Clyde H. (1969) “Value-added tax common abroad: A Frenchman devised levy U.S. is reported weighing.” New York Times, December 31: 8.Google Scholar
Forte, Francesco (1966) “On the feasibility of a truly value added tax: Some reflections on the French experience.” National Tax Journal 19 (4): 337–61.CrossRefGoogle Scholar
Friedman, Karl A., Lindholm, Douglas L., Barr, Rosamund, and Robertson, David D. (2021) A Global Perspective on U.S. State Sales Tax Systems as a Revenue Source: Inefficient, Ineffective, and Obsolete. Washington, D.C.: State Tax Research Institute.Google Scholar
Gale, William G. (2019) Fiscal Therapy: Curing America’s Debt Addiction and Investing in the Future. New York: Oxford University Press.CrossRefGoogle Scholar
Graetz, Michael J. (2008) 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States. New Haven: Yale University Press.CrossRefGoogle Scholar
Greenberg, David (2003) Nixon’s Shadow: The History of an Image. New York: W. W. Norton and Company.Google Scholar
Harberger, Arnold C. (1966) “Let’s try a value-added tax.” Challenge 15 (2): 16–44.CrossRefGoogle Scholar
Hau, Matthias V. (2015) “State theory: Four analytical traditions,” in Leibfried, S., E. Huber, M. Lange, J. D. Levy, F. Nullmeier, and J. D. Stephens (eds.) The Oxford Handbook of Transformations of the State. New York: Oxford University Press: 131–51.Google Scholar
Hershey, Robert D. Jr. (1996) “David Kennedy, ex-treasury chief, dies at 90.” New York Times, May 3: A28.Google Scholar
Howard, Christopher (1997) The Hidden Welfare State: Tax Expenditures and Social Policy in the United States. Princeton: Princeton University Press.Google Scholar
James, Kathryn (2015) The Rise of Value-Added Tax. Cambridge, UK: Cambridge University Press.CrossRefGoogle Scholar
Kanter, D., and Walsh, P. (2019) Taxation, Politics, and Protest in Ireland, 1662–2016. Cham: Palgrave Macmillan.CrossRefGoogle Scholar
Kato, Junko (2003) Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion. New York: Cambridge University Press.CrossRefGoogle Scholar
Martin, Isaac W. (2008) The Permanent Tax Revolt: How the Property Tax Transformed American Politics. Stanford: Stanford University Press.CrossRefGoogle Scholar
Martin, Isaac W., Mehrotra, Ajay, and Prasad, Monica, eds. (2009) The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. New York: Cambridge University Press.CrossRefGoogle Scholar
Matusow, Allan J. (1998) Nixon’s Economy: Booms, Busts, Dollars, and Votes. Lawrence: University Press of Kansas.Google Scholar
Mehrotra, Ajay K. (2013) Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929. New York: Cambridge University Press.CrossRefGoogle Scholar
Mehrotra, Ajay K. (2017) “Fiscal forearms: taxation as the lifeblood of the modern liberal state,” in Morgan, Kimberly J. and Orloff, Ann Shola (eds.) The Many Hands of the State: Theorizing Political Authority and Social Control. New York: Cambridge University Press: 284–306.Google Scholar
Mehrotra, Ajay K. (2019) “The myth of the ‘overtaxed’ American and the VAT that never was.” Modern American History 2 (1): 97–102.CrossRefGoogle Scholar
Mettler, Suzanne (2018) The Government–Citizen Disconnect. New York: Russell Sage Foundation.CrossRefGoogle Scholar
Michelmore, Molly C. (2013) Tax and Spend: The Welfare State, Tax Politics, and the Limits of American Liberalism. Philadelphia: University of Pennsylvania Press.Google Scholar
Morgan, Iwan, and Davies, Philip J., eds. (2008) The Federal Nation: Perspectives on American Federalism. New York: Palgrave Macmillan.CrossRefGoogle Scholar
Mozumi, Seiichiro (2018) “The Kennedy–Johnson tax cut of 1964, the defeat of Keynes, and comprehensive tax reform in the United States.” Journal of Policy History 30 (1): 25–61.CrossRefGoogle Scholar
Mozumi, Seiichiro (2022) “Tax expenditures and the Tax Reform Act of 1969 in the United States.” Social Science History 46 (1): 93–118.CrossRefGoogle Scholar
Murray, Sheila E., William, N. Evans, and Robert, M. Schwab (1998) “Education-finance reform and the distribution of education resources.” American Economic Review 88: 789–812.Google Scholar
National Taxpayer Advocate (NTA) (2009) 2009 Annual Report to Congress: Volume Two—Research and Related Studies. Internal Revenue Service, December 31.Google Scholar
Naughton, James W. (1971a) “Connally tells Senators Nixon seeks tax reform.” New York Times, January 29: 1, 12.Google Scholar
Naughton, James W. (1971b) “President seeks to ease school tax on property.” New York Times, December 3: 46.Google Scholar
Naughton, James W. (1971c) “$250-billion limit on ’73 budget set.” New York Times, December 4: 1, 19.Google Scholar
Naughton, James W. (1972) “2 senators reject value-added tax.” New York Times, February 1: 22.Google Scholar
Newman, Katherine S., and O’Brien, Rourke L. (2011) Taxing the Poor: Doing Damage to the Truly Disadvantaged. Berkeley: University of California Press.Google Scholar
New York Times (NYT) (1968) “Champion proposes ‘Value-Added Tax’.” New York Times, November 9: 72.Google Scholar
New York Times (NYT) (1972a) “Paper says president opposes value-added tax as a danger.” New York Times, November 20: 25.Google Scholar
New York Times (NYT) (1972b) “Taxes bite deeper; no relief foreseen.” New York Times, January 28: 1, 16.Google Scholar
New York Times (NYT) (1972c) “Value-Added tax opposed in a poll.” New York Times, August 27: 20.Google Scholar
New York Times (NYT) (1972d) “Excerpts from Senator McGovern’s address explaining his economic program.” New York Times, August 30: 22.Google Scholar
Nixon, Richard M. (1968) “Champion proposes ‘value-added tax.”’ New York Times, November 9: 72.Google Scholar
Nixon, Richard M. (1969) “Address to the nation on domestic programs.” The American Presidency Project, August 8. http://www.presidency.ucsb.edu/node/239998 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1970) “Statement about Congressional actions affecting the federal budget.” The American Presidency Project, July 18. http://www.presidency.ucsb.edu/node/240125 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1971a) “‘A conversation with the President,’ Interview with four representatives of the television networks.” The American Presidency Project, January 4. http://www.presidency.ucsb.edu/node/240672 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1971b) “Annual budget message to the Congress, Fiscal Year 1972.” The American Presidency Project, January 29. http://www.presidency.ucsb.edu/node/241043 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1971c) “Address to the nation outlining a new economic policy: ‘The challenge of peace.’” The American Presidency Project, August 15. http://www.presidency.ucsb.edu/node/240602 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972a) “Letter to the chairman of the advisory commission on intergovernmental relations about a school finance study.” The American Presidency Project, January 20. http://www.presidency.ucsb.edu/node/254809 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972a) “Paper says President opposes value-added tax as a danger.” New York Times, November 20: 25.Google Scholar
Nixon, Richard M. (1972b) “Annual message to the Congress on the state of the union.” The American Presidency Project, January 20. http://www.presidency.ucsb.edu/node/254763 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972b) “Taxes bite deeper; No relief foreseen.” New York Times, January 28: 1, 16.Google Scholar
Nixon, Richard M. (1972c) “Annual budget message to the Congress, Fiscal Year 1973.” The American Presidency Project, January 24. http://www.presidency.ucsb.edu/node/254913 (accessed March 31, 2024).Google Scholar
Nixon, Richard M. (1972c) “Value-added tax opposed in a poll.” New York Times, August 27: 20.Google Scholar
Nixon, Richard M. (1972d) “Excerpts from senator McGovern’s address explaining his economic program.” New York Times, August 30: 22.Google Scholar
OECD (2021) Revenue Statistics 2021: The Initial Impact of COVID-19 on OECD Tax Revenues. Paris: OECD Publishing.Google Scholar
Prasad, Monica (2012) The Land of Too Much: American Abundance and the Paradox of Poverty. Cambridge, MA: Harvard University Press.CrossRefGoogle Scholar
Prasad, Monica, and Deng, Yingying (2009) “Taxation and the worlds of welfare.” Socio-Economic Review 7 (3): 431–57.CrossRefGoogle Scholar
Saez, Emanuel, and Zucman, Gabriel (2019) The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay. New York: W. W. Norton & Company.Google Scholar
Saxon, Wolfgang (2006) “Edwin S. Cohen, who helped formulate Nixon tax programs, dies at 91.” New York Times, January 18: C15.Google Scholar
Schenk, Alan (2011) “Prior U.S. flirtations with VAT,” in Tax Analysts (ed.) The VAT Reader: What a Federal Consumption Tax Would Mean for America. Washington, D.C.: Tax Analysts: 52–63.Google Scholar
Scheve, Kenneth, and Stasavage, David (2016) Taxing the Rich: A History of Fiscal Fairness in the United States and Europe. New York: Russell Sage Foundation and Princeton: Princeton University Press.CrossRefGoogle Scholar
Semple, Robert B. Jr. (1972) “President plans value-added tax to help schools.” New York Times, February 1: 1, 22.Google Scholar
Shanahan, Eileen (1970) “Nixon orders a detailed draft of value-added tax proposal.” New York Times, November 1: 50.Google Scholar
Shanahan, Eileen (1972a) “2 aides say Nixon pledges not to ask for a tax rise.” New York Times, September 8: 1, 20.Google Scholar
Shanahan, Eileen (1972b) “Connally pressed on U.S. debt rise.” New York Times, February 1: 1, 22.Google Scholar
Shanahan, Eileen (1972c) “Nixon aides back value-added tax.” New York Times, February 11: 1, 35.Google Scholar
Shanahan, Eileen (1972d) “Nixon’s tax plan includes rebates to most families.” New York Times, February 6: 1, 23.Google Scholar
Shanahan, Eileen (1972e) “Tax vow is tied to debt ceiling.” New York Times, October 3: 15, 93.Google Scholar
Shannon, John (1987) “The return to fend-for-yourself federalism: The Reagan mark.” Intergovernmental Perspective 13 (3/4): 34–37.Google Scholar
Shoup, Carl S. (1955) “Theory and background of the value-added tax.” Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association 48 (October 18–21): 6–19.Google Scholar
Stein, Herbert (1994) Presidential Economics: The Making of Economic Policy from Roosevelt to Clinton. Washington, D.C.: American Enterprise Institute for Public Policy Research: 197–205Google Scholar
Stein, Herbert (1996) “The fiscal revolution in America Part II: 1964–1994,” in Brownlee, W. Elliot (ed.) Funding the Modern American State, 1941–1995: The Rise and Fall of the Era of Easy Finance. New York: Woodrow Wilson Center Press and Cambridge University Press: 194–287.Google Scholar
Steinmo, Sven H. (1993) Taxation and Democracy: Swedish, British, and American Approaches to Financing the Modern State. New Haven: Yale University Press.Google Scholar
Steuerle, Eugene C. (2014) Dead Men Ruling: How to Restore Fiscal Freedom and Rescue Our Future. New York: The Century Foundation Press.Google Scholar
Sullivan, Clara K. (1965) The Tax on Value Added. New York: Columbia University Press.Google Scholar
Surrey, Stanley S. (1969) “A value-added tax for the United States: a negative view.” Tax Executive 21 (3): 151–72.Google Scholar
The Committee for Economic Development (CED) (1966) A Better Balance in Federal Taxes on Business. April.Google Scholar
The Committee for Economic Development (CED) (2005) A New Tax Framework: A Blueprint for Averting a Fiscal Crisis. Washington, DC: The Committee for Economic Development.Google Scholar
The National Bureau of Economic Research (NBER) and the Brookings Institute (BI), eds. (1964) The Role of Direct and Indirect Taxes in the Federal Revenue System. Princeton: Princeton University Press.Google Scholar
The President’s Commission on School Finance (PCSF) (1972) Schools, People, and Money: The Need for Educational Reform. Washington, DC: The President’s Commission on School Finance.Google Scholar
Thirsk, Wayne (1991) “Intellectual foundations of the VAT in North America and Japan,” in Eden, Lorraine (ed.) Retrospectives on Public Finance. Durham: Duke University Press: 133–48.Google Scholar
U.S. News and World Report (UNWR) (1968) “Tax changes to look for.” U.S. News and World Report, December 16: 68–71.Google Scholar
van Gelder, Lawrence (1969) “States push hunt for added taxes to meet demands.” New York Times, July 13: 1, 38.Google Scholar
Venters, Monoka, Hauptil, Meghan V., and Cohen-Vogel, Lora (2012) “Federal solutions to school fiscal crises: Lessons from Nixon’s failed national sales tax for education.” Educational Policy 26 (1): 35–57.CrossRefGoogle Scholar
Weaver, Warren Jr. (1971) “Leading Democrats call Nixon’s new economic policy inadequate and ill-timed.” New York Times, August 17: 17.Google Scholar
Weaver, Warren Jr. (1972) “Governors score value-added tax.” New York Times, June 8: 23.Google Scholar
Wells, Steve, and Flesher, Tonya (1999) “Lessons for policy makers from the history of consumption taxes.” The Accounting Historians Journal 26 (1): 103–26.CrossRefGoogle Scholar
Wilensky, Harold L. (2002) Rich Democracies: Political Economy, Public Policy, and Performance. Berkeley and Los Angeles: University of California Press.CrossRefGoogle Scholar
Williamson, Vanessa S. (2017) Read My Lips: Why Americans are Proud to Pay Taxes. Princeton: Princeton University Press.Google Scholar
Witte, John F. (1985) The Politics and Development of the Federal Income Tax. Madison: University of Wisconsin Press.Google Scholar
Zelenak, Lawrence (2013) Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax. Chicago: The University of Chicago Press.CrossRefGoogle Scholar
Zelizer, Julian E. (1998) Taxing America: Wilbur D. Mills, Congress, and the State, 1945–1975. New York: Cambridge University Press.Google Scholar