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.

  • Book on the history of the U.S. financing of World War I
  • Book on tax populism in the United States, 1890s to the present
  • Essay, “The Intertwined Histories of Race, Democracy, Progressive Taxation, and Social Welfare: The United States Experience,” for the international conference, “Reconsidering History, Diversity, and Legitimacy of Public Finances, Fiscal States, and Social Contracts during the 20th and 21st Centuries,” Yokohama National University, Yokohama Japan, December 1, 23
  • Review of Michael Keen and Joel Slemrod, Rebellions, Rascals, and Revenue: Tax Follies and Wisdom through the Ages, Economic History Association (EH.net, January 2024).  Rebellions, Rascals, and Revenue: Tax Follies and Wisdom through the Ages – EH.net
  • “Stanley Surrey, the Shoup Mission, and Tax Administration in Japan,” co-authored with Eisaku Ide, LAW AND CONTEMPORARY PROBLEMS, Volume 86-2 (2023), 89-105.  http://lcp.law.duke.edu/
  • Completed and edited, SEGREGATION IN THE NEW SOUTH: BIRMINGHAM, ALABAMA, 1871-1901, by Carl V. Harris (Baton Rouge: Louisiana State University Press, 2023).
  • “Tax and Fiscal Regimes in the United States: The Long-Swings,” in Paula Baker and Donald T. Critchlow, eds., OXFORD HANDBOOK OF AMERICAN POLITICAL AND POLICY HISTORY (Oxford: Oxford University Press, 2020), 312-338.
  • “Taxation and the Clash of Populisms, from Reagan to Trump,” in PUBLIC FINANCE STUDIES [ZAISEI KENKYU] Volume 14 (2018), 69-100.
  • WORLDS OF TAXATION: THE POLITICAL ECONOMY OF TAXING, SPENDING, AND REDISTRIBUTION SINCE 1945, co-edited with Gisela Hürlimann and Eisaku Ide (London: Palgrave Macmillan, 2018).
  • “Introduction,” co-authored with Gisela Hürlimann and Eisaku Ide, WORLDS OF TAXATION (see above), 1-16.
  • “Tax Policy in the United States: Was There a Neo-Liberal Revolution in the 1970s and 1980s?” in WORLDS OF TAXATION (see above), 155-186.
  • Foreword” to Rebecca Conard, THE CONSERVATION OF LOCAL AUTONOMY: CALIFORNIA’S LAND POLICIES, 1900-1966, in CALIFORNIA LEGAL HISTORY, Environmental Law, Book Section (2018), 102-106.
  • “The Creation of the U.S. Tariff Commission” in Paul R. Bardos, ed., A CENTENNIAL HISTORY of the UNITED STATES INTERNATIONAL TRADE COMMISSION (Washington DC: U.S. International Trade Commission, 2017), 71-117.
  • “Taxing to Build a Commonwealth: Public Finance in America, 1607-1861,” in FINANCIAL HISTORY, 18:2 (Summer 2017), 15-19.
  • “Fiscal Policy in Japan and the United States since 1973: Economic Crises, Taxation, and Weak Tax Consent”
    co-authored with Eisaku Ide, in Marc Buggeln, Martin Daunton, and Alexander Nützenadel, eds., THE POLITICAL ECONOMY OF PUBLIC FINANCE: TAXATION, STATE SPENDING, AND DEBT since the 1970s (Cambridge, UK: Cambridge University Press, 2017), 57-82.
  • Review of Kenneth Scheve and David Stasavage, Taxing the Rich: A History of Fiscal Fairness in the United States and Europe, AMERICAN NINETEENTH CENTURY HISTORY 18(2), 2017, 198-200.
  • FEDERAL TAXATION IN AMERICA: A HISTORY
    (Cambridge, UK: Cambridge University Press, 2016). Hardback and paper editions. In 2017 Choice magazine selected the book for its list of Outstanding Academic Titles. The book was one of 30 Cambridge University Press titles chosen for the award.
  • “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). Paperback edition, 2015.
  • “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.
  • “Review Essay” (of Alvin Rabushka, Taxation in Colonial America), BUSINESS HISTORY REVIEW 83 (Winter 2009), 831-834.
  • “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.
  •  Review of Edwin Amenta, When Movements Matter: The Townsend Plan and the Rise of Social Security, in BUSINESS HISTORY REVIEW 81 (2007), 805-807.
  • “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”
    co-authored 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. Hardback and paper editions.
  • “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).
  • “Introduction: Revisiting the “Reagan Revolution,” in the REAGAN PRESIDENCY (see above), 1-13.
  • “Taxation”
    co-authored with C. Eugene Steuerle, in THE REAGAN PRESIDENCY (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.
  • “Taxation as an X-Ray” (review of Mark H. Leff, The Limits of Symbolic Reform: The New Deal and Taxation, 1933-1939), REVIEWS IN AMERICAN HISTORY 14 (March, 1986), 121-126.
  • 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)
  • “The Economics of Urban Slavery” (review of Claudia Dale Goldin, Urban Slavery in the American South 1820-1860: A Quantitative Study), REVIEWS IN AMERICAN HISTORY 5 (June 1977), 230-235.
  • Review of Peter Temin, Did Monetary Factors Cause the Great Depression? ECONOMICA 44 (February 1977), 94-95.
  • 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.
  • Life Honorary Trustee, Santa Barbara Trust for Historic Preservation, 2020
  • 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

  • Invited Lecturer, Japan Institute of Public Finance, Tokyo, September 2017
  • Visiting Scholar, École des hautes études en sciences sociales (EHESS), Paris, January 2017
  • 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