Selling Scientific Taxation: The Treasury Department's Campaign for Tax Reform in the 1920s

  title={Selling Scientific Taxation: The Treasury Department's Campaign for Tax Reform in the 1920s},
  author={Margaret Murnane},
  journal={Law \&\#x0026; Social Inquiry},
  pages={819 - 856}
  • M. Murnane
  • Published 1 October 2004
  • Economics
  • Law & Social Inquiry
The received interpretation of the Mellon tax reforms in the 1920s describes a reactionary roll-back of the first, progressive, permanent income tax system in United States history. This essay revises that interpretation in important ways. The Treasury Department of Secretary Andrew W. Mellon proposed and passed tax reform legislation in the 1920s that radically reduced marginal tax rates on wealthy individuals from World War 1 highs. The Mellon plan was developed by attorneys from the previous… 
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