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Website of the Week

Website of the Week Archive

April 15, 2002

The Tax History Project, http://www.taxhistory.org

Whether you have already spent your tax refund or are dreading making out that check to accompany today's tax return, you may wonder how we have reached this state of taxation. Tax Analysts (the group whose lawsuit led to the publication of IRS private letter rulings) sponsors this website to "provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation."

Features include:

  • the Tax History Museum, with a chronological tour
  • the Price of Civilization, a document and poster archive chronicling taxation in war and the Depression, 1933-1946
  • links to Presidential tax returns (including returns for Presidents Clinton, Bush, Reagan, Carter, Nixon, and FDR)
  • Taxing Federalism, a collection of nine of the Federalist Papers dealing with taxation
  • an Image Gallery of political cartoons
Recommended by Jonathan Franklin.

And a bonus: U.S. General Accounting Office, Information Related to the Scope and Complexity of the Federal Tax System, http://www.gao.gov/new.items/d01301r.pdf. This report is full of interesting and exciting details about the IRC and its companion regulations.

For instance, did you know that the Internal Revenue Code consists of about 1.4 million words? And that the implementing regulations consist of about 8.6 million words?

2008, M.G. Gallagher Law Library, University of Washington