Ajay K. Mehrotra is a Professor of Law and History at Indiana University Maurer School of Law in Bloomington, Indiana, USA.

• List of tables, charts, and illustrations; Acknowledgments; Introduction; Part I. The Old Fiscal Order: 1. The growing social antagonism: partisan taxation and the early resistance to fiscal reform; 2. The gradual demise: modern forces, new concepts, and economic crisis; Part II. The Rise of the Modern Fiscal State: 3. The response to Pollock: navigating an intellectual middle ground; 4. The factories of fiscal innovation: institutional reform at the state and local level; 5. Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state; Part III. Consolidating the New Fiscal Order: 6. Lawyers, guns, and public monies: the US treasury, World War I, and the administration of the modern fiscal state; 7. The paradox of retrenchment: postwar Republican ascendancy and the resiliency of the modern fiscal state; Conclusion; Index.

'Mehrotra has crafted a narrative that is fundamental to understanding the modern American state. By unearthing the intellectual, economic, political, and emotional spade work required to lay the groundwork for a major conceptual change in public policy, he shows how a highly decentralized, politicized, and indirect method of taxation was transformed into a centralized, neutrally administered, direct method of taxation with great potential to achieve redistributive ends.' Brian Balogh, University of Virginia

Ajay K. Mehrotra is a Professor of Law and History at Indiana University Maurer School of Law in Bloomington, Indiana, USA.

• List of tables, charts, and illustrations; Acknowledgments; Introduction; Part I. The Old Fiscal Order: 1. The growing social antagonism: partisan taxation and the early resistance to fiscal reform; 2. The gradual demise: modern forces, new concepts, and economic crisis; Part II. The Rise of the Modern Fiscal State: 3. The response to Pollock: navigating an intellectual middle ground; 4. The factories of fiscal innovation: institutional reform at the state and local level; 5. Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state; Part III. Consolidating the New Fiscal Order: 6. Lawyers, guns, and public monies: the US treasury, World War I, and the administration of the modern fiscal state; 7. The paradox of retrenchment: postwar Republican ascendancy and the resiliency of the modern fiscal state; Conclusion; Index.

'Mehrotra has crafted a narrative that is fundamental to understanding the modern American state. By unearthing the intellectual, economic, political, and emotional spade work required to lay the groundwork for a major conceptual change in public policy, he shows how a highly decentralized, politicized, and indirect method of taxation was transformed into a centralized, neutrally administered, direct method of taxation with great potential to achieve redistributive ends.' Brian Balogh, University of Virginia

Ajay K. Mehrotra is a Professor of Law and History at Indiana University Maurer School of Law in Bloomington, Indiana, USA.

• List of tables, charts, and illustrations; Acknowledgments; Introduction; Part I. The Old Fiscal Order: 1. The growing social antagonism: partisan taxation and the early resistance to fiscal reform; 2. The gradual demise: modern forces, new concepts, and economic crisis; Part II. The Rise of the Modern Fiscal State: 3. The response to Pollock: navigating an intellectual middle ground; 4. The factories of fiscal innovation: institutional reform at the state and local level; 5. Corporate capitalism and constitutional change: the legal foundations of the modern fiscal state; Part III. Consolidating the New Fiscal Order: 6. Lawyers, guns, and public monies: the US treasury, World War I, and the administration of the modern fiscal state; 7. The paradox of retrenchment: postwar Republican ascendancy and the resiliency of the modern fiscal state; Conclusion; Index.

'Mehrotra has crafted a narrative that is fundamental to understanding the modern American state. By unearthing the intellectual, economic, political, and emotional spade work required to lay the groundwork for a major conceptual change in public policy, he shows how a highly decentralized, politicized, and indirect method of taxation was transformed into a centralized, neutrally administered, direct method of taxation with great potential to achieve redistributive ends.' Brian Balogh, University of Virginia