The following materials are omitted from this Bibliography: newspaper sources, legislative materials (including legislation, congressional reports and other legislative history), and regulations and rulings promulgated by executive agencies.
Aaron, Henry J., ed. Inflation and the Income Tax. Washington, D.C.: Brookings, 1976.
Adams, Henry Carter. The Science of Finance: An Investigation of Public Expenditures and Public Revenues. New York: Henry Holt & Co., 1899.
Andrews, Dan, Sanchez, Aida Caldera, and Johansson, Asa. “Housing Markets and Structural Policies in OECD Countries.” Organisation for Economic Co-operation and Development, Working Paper No. 836 (2011).
Ault, Hugh J., and Brian, J. Arnold. Comparative Income Taxation: A Structural Analysis. The Netherlands: Kluwer Law International, 2nd ed., 2004.
Ault, Hugh J., and Brian, J. Arnold. Comparative Income Taxation: A Structural Analysis. New York: Aspen, 3rd ed., 2010.
Bank, Steven, A. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present. New York: Oxford University Press, 2010.
Bank, Steven, A., Stark, Kirk J., and Joseph, J. Thorndike. War and Taxes. Washington, D.C.: Urban Institute Press, 2008.
Bittker, Boris I. “Federal Income Taxation and the Family.” Stanford Law Review 27 (1975): 1389–463.
Bittker, Boris I. “Equity, Efficiency, and Income Tax Theory: Do Misallocations Drive Out Inequities?” San Diego Law Review 16 (1979): 735–48.
Bittker, Boris I., McMahon, Martin J. Jr., and Zelenak, Lawrence. Federal Income Taxation of Individuals. New York: Warren, Gorham & Lamont, 3rd ed., 2002.
Black, Henry Campbell, A Treatise on Federal Taxes. Kansas City, KS: Vernon Law Book Company, 1917.
Blakey, Roy G. “The New Income Tax.” American Economic Review 4 (1914): 25–46.
Blakey, Roy G. “Amending the Federal Income Tax.” Annals of the American Academy of Political & Social Science 58 (1915): 32–43.
Blumberg, Grace. “Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers.” Buffalo Law Review 21 (1971): 49–98.
Brannon, Gerard M., “Tax Loopholes as Original Sin: Lessons from Tax History.” Villanova Law Review 31 (1986): 1763–85.
Brownlee, W. Elliott. Federal Taxation in America: A Short History. Washington, D.C.: Woodrow Wilson Center Press, 1996.
Bullock, Charles J. “The Federal Income Tax.” In Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association, 8 (1914): 264–79.
Cannadine, David. Mellon: An American Life. New York: Vintage Books, 2006.
Caron, Paul, ed. Tax Stories: An In-Depth Look at Ten Leading Federal Income Tax Cases. New York: Foundation Press, 2003.
Chirelstein, Marvin, and Zelenak, Lawrence. Federal Income Taxation. St. Paul, MN: Foundation Press, 13th ed., 2015.
Clotfelter, Charles T. “The Impact of Tax Reform on Charitable Giving: A 1989 Perspective.” National Bureau of Economic Research, Working Paper No. 3273 (1990).
Finley, David Edward. A Standard of Excellence: Andrew W. Mellon Founds the National Gallery of Art at Washington. Washington, D.C.: Smithsonian Institution Press, 1973.
Fisher, Irving. The Nature of Capital and Income. New York: Cosimo, Inc., 1906.
Fox, Carlton. Legislative History of the Current Tax Payment Act of 1943. Washington, D.C.: Government Printing Office, 1946.
Fox, Carlton “Explanatory Note.” In Internal Revenue Acts of the United States 1909–1950: Legislative Histories, Laws, and Administrative Documents, edited by Reams, Bernard D. 95 (1979): 1–8.
Galle, Brian. “Hidden Taxes.” Washington University Law Review 87 (2009): 59–113.
Goode, Richard. “Imputed Rent of Owner-Occupied Dwellings Under the Income Tax.” Journal of Finance 15 (1960): 504–30.
Graetz, Michael J., and O'Hear, Michael M.. “The ‘Original Intent’ of U.S. International Taxation.” Duke Law Journal 46 (1997): 1021–109.
Haas, George. Tax Revision Studies: Tax Treatment of Capital Gains and Losses (1937).
Hacker, Jacob S. The Divided Welfare State: The Battle Over Public and Private Social Benefits in the United States. New York: Cambridge University Press, 2002.
Haig, Robert M. “The Concept of Income – Economic and Legal Aspects.” In The Federal Income Tax, edited by Haig, Robert M.. New York: Columbia University Press, 1921, 1–28.
Henry, James S. “Noncompliance with U.S. Tax Law – Evidence on Size, Growth, and Composition.” Tax Lawyer 37 (1983): 1–91.
Hinton, Harold B. Cordell Hull: A Biography. New York: Doubleday, Doran & Company, Inc., 1942.
Hoffman, Howard J. “The Role of the Bar in the Tax Legislative Process.” Tax Law Review 37 (1982): 411–523.
Holmes, George E. Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock Tax, and War Excess Profits Tax. Chicago: Callahan and Company, 1917.
Hull, Cordell. The Memoirs of Cordell Hull. New York: Macmillan Co., 1948.
Jackson, Robert H. The Reminiscences of Robert H. Jackson, edited by Phillips, Harlan B.. Columbia University of Oral History Research Office, 1955.
Johnson, Calvin. “The Undertaxation of Holding Gains.” Tax Notes 85 (1992): 807–18.
Jones, Carolyn C. “Split Income and Separate Spheres: Tax Law and Gender Roles in the 1940s.” Law & History Review 6 (1988): 259–310.
Kennan, Kossuth K. Income Taxation: Methods and Results in Various Countries. Milwaukee, WI: Burdick & Allen, 1910.
Kennan, Kossuth K. “The Wisconsin Income Tax.” Annals of the American Academy of Political & Social Science 58 (1915): 65–76.
Keynes, John Maynard. The General Theory of Employment, Interest, and Money. London: Macmillan, 1936.
Kimball, Bruce A. The Inception of Modern Professional Education: C. C. Langdell, 1826–1906. Chapel Hill, NC: The University of North Carolina Press, 2009.
Kornhauser, Marjorie E. “The Origins of Capital Gains Taxation: What's Law Got to Do with It?” Southwestern Law Journal 39 (1985): 869–928.
Kornhauser, Marjorie E. “Section 1031: We Don't Need Another Hero.” Southern California Law Review 60 (1987): 397–451.
Kornhauser, Marjorie E. “The Morality of Money: American Attitudes Toward Wealth and the Income Tax.” Indiana Law Journal 70 (1994): 119–69.
Landry, Charles J., and Willis, Steven J.. “Carryover Basis Provisions of the Tax Reform Act of 1976: Section 1023.” Tax Lawyer 31 (1977): 191–226.
Leff, Mark. The Limits of Symbolic Reform: The New Deal and Taxation, 1933–39. Cambridge: Cambridge University Press, 1985.
Library of Congress, Papers of Cordell Hull (Container 1, Folder 1).
Marsh, Donald B. “The Taxation of Imputed Income.” Political Science Quarterly 58 (1943): 514–36.
McCaffery, Edward J. Taxing Women. Chicago: University of Chicago Press, 1999.
Mehrotra, Ajay K. “Forging Fiscal Reform: Constitutional Challenge, Public Policy, and the Creation of Administrative Capacity in Wisconsin, 1880–1920.” Journal of Policy History 20 (2008): 94–112.
Mehrotra, Ajay K. Making the Modern American Fiscal State: Law, Politics, and the Rise of Progressive Taxation, 1877–1929. New York: Cambridge University Press, 2014.
Mellon, Andrew W. Taxation: The People's Business. New York: Macmillan, 1924.
Miller, Kristie. Ruth Hanna McCormick: A Life in Politics. Albuquerque: University of New Mexico Press, 1992.
National Tax Association. Report of the Committee on the Federal Income Tax (August 1915).
Paul, Randolph E. Taxation in the United States. Boston, MA: Little, Brown and Company, 1954.
Schmalbeck, Richard, Zelenak, Lawrence, and Lawsky, Sarah B.. Federal Income Taxation. New York: Wolters Kluwer, 4th ed., 2015.
Secrest, Meryle. Duveen: A Life in Art. New York: Knopf, 2004.
Seligman, Edwin R. A. The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad. New York: The Macmillan Co., 1911.
Seligman, Edwin R. A. The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad. New York: Macmillan, 2nd ed., 1914.
Seligman, Edwin R. A. “The War Revenue Act.” Political Science Quarterly 33 (1918): 1–37.
Seltzer, Lawrence. The Personal Exemptions in the Income Tax. New York: National Bureau of Economic Research, 1968.
Silverson, Harry. “Earned Income and Ability to Pay.” Tax Law Review 3 (1948): 299–308.
Simons, Henry C. Personal Income Taxation: The Definition of Income as a Problem of Fiscal Policy. Chicago: University of Chicago Press, 1938.
Slemrod, Joel, and Bakija, Jon. Taxing Ourselves: A Citizen's Guide to the Debate over Taxes. Cambridge: MIT Press, 4th ed., 2008.
Supreme Court Records for the United States and Appellants in Brushaber v. Union Pacific Railroad Company and consolidated cases (October Term, 1915).
Surrey, Stanley, and Kurtz, Jerome. “Reform of Death and Gift Taxes: The 1969 Treasury Proposals, the Criticisms, and a Rebuttal.” Columbia Law Review 70 (1970): 1365–401.
Taussig, F. W. “The War Tax Act of 1917.” Quarterly Journal of Economics 32 (1917): 1–37.
Thorndike, Joseph J. “Profiles in Tax History: Roswell Magill.” Tax Notes 118 (2008): 657.
Thorndike, Joseph J. “The Fiscal Revolution and Taxation: The Rise of Compensatory Taxation, 1929–1938.” Law & Contemporary Problems 73 (2010): 95–122.
Thorndike, Joseph J. Their Fair Share: Taxing the Rich in the Age of FDR. Washington, D.C.: The Urban Institute Press, 2013.
Ventry, Dennis J. Jr. “The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969–99.” National Tax Journal 53 (2000): 983–1026.
Ventry, Dennis J. Jr. “The Accidental Deduction: A History and Critique of the Tax Subsidy for Mortgage Interest.” Law & Contemporary Problems 73 (2010): 233–84.
von Schanz, Georg. “Der Einkommenbegriff und die Einkommensteuergesetze.” Finanz Archiv 13 (1896): 1–87.
Witte, John F. The Politics and Development of the Income Tax. Madison, WI: University of Wisconsin Press, 1985.
Zelenak, Lawrence. “Taxing Gains at Death.” Vanderbilt Law Review 46 (1993): 361–441.
Zelenak, Lawrence. “Doing Something About Marriage Penalties: A Guide for the Perplexed.” Tax Law Review 54 (2000): 1–76.
Zelenak, Lawrence. “The Income Tax and the Costs of Earning a Living.” Tax Law Review 56 (2002): 39–79.
Zelenak, Lawrence. “Complex Tax Legislation in the TurboTax Era.” Columbia Journal of Tax Law 1 (2010): 91–119.
Zelenak, Lawrence. Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax. Chicago: The University of Chicago Press, 2013.
Zelenak, Lawrence. “For Better and Worse: The Differing Income Tax Treatments of Marriage at Different Income Levels.” North Carolina Law Review 93 (2015): 783–819.
Zelenak, Lawrence. “In Memoriam: Marvin and Zeno.” Tax Notes 149 (2015): 311–19.