The Tax Policy Regime in American Politics, 1941-1951

This article analyzes the inception of the mass income tax during the Second World War as a decisive moment when relations among state, market, and citizens were reconfigured in a durable way. The state institutionalized the means to devise tax reform–a policy regime–during this formative period of partisan conflict over macroeconomic management strategies. The approach to policy analysis presented here illuminates the process by which political choices are made among competing policy visions embedded in state agencies. This study demonstrates that a policy regime perspective, when applied in a complementary way with interest-driven or institutionalist accounts, is best equipped to bring important but tacit constraints into clear analytical focus.