I am actively collaborating with scholars in the United States and abroad who are interested in economic history, the history of taxation, fiscal policy, and public finance, and comparative political economy. In my current research, I explore the relationships between national crises (economic and political) and the emergence of new fiscal regimes.
- The third edition of my Federal Taxation in America appeared in July 2016 (see below)
- In September 2016 I will present “The Creation of the U.S. Tariff Commission” at the U.S. International Trade Commission Centennial Conference in Washington D.C. (conference volume to follow)
- In November 2016 I will present “Tax and Fiscal Regimes in the United States: the Long-Swings” at the Social Science History Association Meetings in Chicago
- In January 2017 I will give a series of lectures as a Visiting Scholar at the Ècole des Hautes Ètudes en Sciences Sociales (EHESS) in Paris
- FEDERAL TAXATION IN AMERICA: A HISTORY
(Cambridge, UK: Cambridge University Press, 2016).
- “Fiscal Policy in Japan and the United States since 1973: Economic Crises, Taxation, and Weak Tax Consent”
in Marc Buggeln, Martin Daunton, and Alexander Nützenadel, eds., LEVIATHAN AFTER THE BOOM: PUBLIC FINANCE IN WESTERN CAPITALIST COUNTRIES SINCE THE 1970S (Cambridge, UK: Cambridge University Press, forthcoming in 2016).
- “Tax and Fiscal Regimes in the United States: the Long-Swings” in Paula Baker and Donald Critchlow, eds., OXFORD HANDBOOK OF AMERICAN POLITICAL AND POLICY HISTORY (Oxford: Oxford University Press, forthcoming in 2016.)
- “Long-Run Fiscal Consolidation in the United States: The History at the Federal Level”
in Gene Park and Eisaku Ide, eds., DEFICITS AND DEBT IN THE INDUSTRIALIZING DEMOCRACIES (Routledge, 2015), 171-198.
- “Reaganomics: The Fiscal and Monetary Policies”
in Andrew L. Johns, ed., A COMPANION TO RONALD REAGAN (Wiley Blackwell, 2015), 131-148.
- “The Federal Income Tax: The First Hundred Years”
in Gary Wolfram, ed., THE FEDERAL INCOME TAX: A CENTENARY CONSIDERATION (Hillsdale, MI: Hillsdale College Press, 2014), 29-45.
- “Bankruptcy in Detroit: A Crisis that Illuminates the Social Order” (in Japanese)
in SEKAI (“The World”), November 2013, pp. 161-168 (Tokyo).
- THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM: THE SHOUP MISSION TO JAPAN IN HISTORICAL CONTEXT
co-editor with Eisaku Ide and Yasunori Fukagai and principal contributor with Eisaku Ide (Cambridge, UK: Cambridge University Press, 2013).
- “Carl S. Shoup: Formative Influences”
in THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM (see above), 18-29.
- “Shoup in the ‘Social Laboratory'”
co-authored with Eisaku Ide in THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM (see above), 228-241.
- “Shoup and the Japan Mission: Organizing the Investigation”
co-authored with Eisaku Ide in THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM (see above), 195-227.
- “Tax Reform during the American Occupation of Japan: Who Killed Shoup?”
co-authored with Ryo Muramatsu, in THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM (see above), 241-276.
- “Shoup and International Tax Reform after the Japan Mission”
co-authored with Eisaku Ide in THE POLITICAL ECONOMY OF TRANSNATIONAL TAX REFORM (see above), 426-455.
- “The New Freedom and its Evolution”
in Ross A. Kennedy, ed., A COMPANION TO WOODROW WILSON (Wiley Blackwell, 2013), 106-132.
- “The Fiscal Crisis in the United States and the History of Tax Consent: Summary”
in KEIO ECONOMIC STUDIES 48 (2012), 101-103.
- “Shoup vs. Dodge: Conflict over Tax Reform in Japan, 1947-1951”
in KEIO ECONOMIC STUDIES 47 (2011), 91-122.
- “The Fiscal Crisis and the Search for an Ideal Tax System”
in TAX NOTES, v. 130, January 31, 2011, pp. 579-584.
- “Revisiting Postwar Taxation in Japan and its Contemporary Implications,”
with Andrew DeWit in THE ASIA-PACIFIC JOURNAL, 39-2-10, September 27, 2010 available online.
- “Tax angst–the U.S. gift to Japan”
with Andrew DeWit in ASIA TIMES ONLINE, October 8, 2010 (reprint of item above), available online.
- “The Current Fiscal Crisis and the Search for an Ideal Tax System” (in Japanese)
in SEKAI (“The World”), May 2010, pp. 246-256 (Tokyo).
- “The Shoup Mission to Japan: Two Political Economies Intersect”
in Isaac William Martin, Ajay K. Mehrotra, Monica Prasad, THE NEW FISCAL SOCIOLOGY: TAXATION IN COMPARATIVE AND HISTORICAL PERSPECTIVE (Cambridge, UK: Cambridge University Press, 2009), 237-255.
- “Wilson’s Reform of Economic Structure: Progressive Liberalism and the Corporation”
in John Milton Cooper, ed., RECONSIDERING WOODROW WILSON: PROGRRESSIVISM, INTERNATIONALISM, WAR, AND PEACE (Washington, D.C.: Woodrow Wilson Center Press and The Johns Hopkins University Press, 2008), 57-89.
- “The Shoup Mission to Japan” (in Japanese)
in RIKKYO ECONOMIC REVIEW 61 (March 2008), 273-282.
- “Taxation in the United States during World War I: Alternatives and Legacies”
in Alexander Nützenadel and Christoph Strupp, eds., TAXATION, STATE, AND CIVIL SOCIETY IN GERMAN AND THE UNITED STATES FROM THE 18th TO THE 20th CENTURY (Baden-Baden: Nomos, 2007), 83-96.
- “The American Occupation of Japan, the Shoup Mission, and the Transfer of Tax Ideas, 1945-1952”
in Florian Schui and Holger Nehring, eds., GLOBAL DEBATES ABOUT TAXATION (London: Palgrave-Macmillan, 2007), 158-181.
- “Antebellum Southern Political Economists and the Problem of Slavery”
coauthored with Jay R. Carlander, AMERICAN NINETEENTH CENTURY HISTORY 7 (September 2006), 389-416.
- “Social Philosophy and Tax Regimes in the United States, 1763 to the present”
in SOCIAL PHILOSOPHY AND POLICY, 23 (Summer 2006), 1-27, and in Ellen Frankel Paul et al., eds., TAXATION, ECONOMIC PROSPERITY, and DISTRIBUTIVE JUSTICE (Cambridge, UK: Cambridge University Press, 2006),1-27.
- “Economic Policy in the First Reagan Administration: The Conflict Between Tax Reform and Countercyclical Management”
in Richard W. Kopcke et al., eds., THE MACROECONOMICS OF FISCAL POLICY (Cambridge: M.I.T. Press, 2006), 143-173.
- “The Federal Tax System is Broken–Fix It, Don’t Cut Out Its Heart”
in LOS ANGELES TIMES, November 30, 2004
- FEDERAL TAXATION IN AMERICA: A SHORT HISTORY, Second Edition
(Cambridge, UK: Cambridge University Press and Woodrow Wilson Center Press, 2004). First edition, 1996.
- “The Tax-Cut Debate: How Much More Can the System Take?”
in NEWSDAY, May 11, 2003
- THE REAGAN PRESIDENCY: PRAGMATIC CONSERVATISM AND ITS LEGACIES
co-edited with Hugh Davis Graham (Lawrence: University Press of Kansas, 2003).
co-authored with C. Eugene Steuerle, in THE REAGAN PRESIDENCY: PRAGMATIC CONSERVATISM AND ITS LEGACIES (see above), 155-181.
- “Economic History and the Analysis of ‘Soaking-the-Rich’ in Twentieth-Century America”
in TAX JUSTICE RECONSIDERED: THE MORAL AND ETHICAL BASES OF TAXATION, Joseph J. Thorndike and Dennis J. Ventry, eds. (Washington, D.C.: The Urban Institute and Tax Analysts, 2002), 71-93.
- “The Public Sector”
in Stanley L. Engerman and Robert E. Gallman, eds., THE CAMBRIDGE ECONOMIC HISTORY OF THE UNITED STATES, Volume III: THE TWENTIETH CENTURY (Cambridge, UK: Cambridge University Press, 2000), 1013-1060.
- AMERICA’S HISTORY, Third Edition
co-authored with James Henretta, David Brody, Susan Ware, and Marilynn S. Johnson (New York: Worth Publishers, 1997) Second Edition, 1993. First Edition, 1987.
- “Historical Perspectives on U.S. Tax Policy Toward the Rich”
in Joel B. Slemrod, ed., DOES ATLAS SHRUG? THE ECONOMIC CONSEQUENCES OF TAXING THE RICH (Cambridge and New York: Harvard University Press and Russell Sage Foundation, 2000), 29-73.
- FUNDING THE MODERN AMERICAN STATE: THE RISE AND FALL OF THE ERA OF EASY FINANCE, 1941-1995
editor and principal contributor (Cambridge, UK: Cambridge University Press and the Woodrow Wilson Center Press, 1996). Paperback edition, 2003.
- “Social Investigation and Political Learning in the Financing of World War I”
in Mary O. Furner and Michael J. Lacey, eds., THE STATE AND SOCIAL INVESTIGATION IN THE UNITED STATES AND BRITAIN (Cambridge, UK: Cambridge University Press, 1993), 323-364.
- Economists and the Formation of the Modern Tax System in the United States: The World War I Crisis”
in Mary O. Furner and Barry E. Supple, eds., THE STATE AND ECONOMIC KNOWLEDGE: THE AMERICAN AND BRITISH EXPERIENCE (Cambridge, UK: Cambridge University Press, 1990), 401-435
- “Taxation for a Strong and Virtuous Republic: A Bicentennial Retrospective”
in TAX NOTES, December 25, 1989, 1613-1621.
- “The Politics of Taxation: The American Way”
in THE WILSON QUARTERLY, 13 (Spring 1989), 86-99.
- THE ESSENTIALS OF AMERICAN HISTORY, Fourth Edition.
co-authored with Richard N. Current, T. Harry Williams, and Frank Friedel (New York: Alfred A. Knopf, 1986). Third Edition, 1980. Second Edition, 1976.
- Woodrow Wilson and Financing the Modern State: The Revenue Act of 1916″
in PROCEEDINGS OF THE AMERICAN PHILOSOPHICAL SOCIETY, 129 (June 1985), 173-210.
- DYNAMICS OF ASCENT: A HISTORY OF THE AMERICAN ECONOMY, Second Edition.
(New York: Alfred A. Knopf, 1979). First Edition, 1974.
Early Publications (selected)
- “Progress and Poverty: One Hundred Years Later”
PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION, 1979 (1980), 228-232.
- “The Transformation of the American Tax System and the Experts, 1870-1930”
NATIONAL TAX JOURNAL, 32 (June, 1979), 47-54.
- “Household Values, Women’s Work, and Economic Growth, 1800-1930”
JOURNAL OF ECONOMIC HISTORY, 39 (March 1979), 199-209.
- TAXATION: A CALIFORNIA PERSPECTIVE
Editor and Series Coordinator (Courses by Newspaper and the California Tax Reform Association Foundation, 1978)
- WOMEN IN THE AMERICAN ECONOMY, A DOCUMENTARY HISTORY, 1675-1929
co-authored and edited with Mary M. Brownlee (New Haven: Yale University Press, 1976)
- “Income Taxation and the Political Economy of Wisconsin, 1890-1930”
WISCONSIN MAGAZINE OF HISTORY, 59 (Summer, 1976), 299-324.
- “The Impact of State and Local Taxation on Industrial Location: A New Measure for the Great Lakes Region”
co-authored with W. Douglas Morgan in THE QUARTERLY REVIEW OF ECONOMICS AND BUSINESS, 14 (Spring, 1974), 67-77.
- PROGRESSIVISM AND ECONOMIC GROWTH: THE WISCONSIN INCOME TAX, 1911-1929
(Port Washington, N.Y.: Kennikat Press, 1974)
- “Income Taxation and Capital Formation in Wisconsin, 1911-1929”
EXPLORATIONS IN ECONOMIC HISTORY, 8 (September, 1970), 77-102.
Honors and Professional Activities:
- University of California, Santa Barbara Medal, 2003
- Oliver Johnson Award for Distinguished Service to the University of California Academic Senate, system-wide, 1998
- Bicentennial Lecturer, U.S. Department of the Treasury, 1989
- Fellow, Woodrow Wilson International Center for Scholars, Washington, DC, 1987-88
- Special Commendation, The State of California Department of Parks and Recreation, 1987
- Fellow, Charles Warren Center, Harvard University, 1978-79
- Regents’ Humanities Fellowship, 1977
- Haynes Foundation Fellowship, 1969
Other Academic Appointments
- Guest Professor, International School of Social Sciences, Yokohama National University, 2011
- Visiting Professor, Faculty of Economics, Yokohama National University, 2009-2010
- Visiting Professor and Research Fellow, Graduate School of Economics, University of Tokyo, 2007
- Adjunct Professor, Graduate School of Public Policy, Pepperdine University, 2004
- Visiting Professor, Center for International Research on the Japanese Economy, Graduate School of Economics, University of Tokyo, 2002
- Visiting Professor, Princeton University, 1980-81