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INTELLECTUAL FOUNDATIONS (2) answer(s).
 
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ID:   087591


Intellectual foundations of the modern American fiscal state / Mehrotra, Ajay K   Journal Article
Mehrotra, Ajay K Journal Article
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Publication 2009.
Summary/Abstract At the turn of the twentieth century, the U.S. system of public ½nance underwent a dramatic structural transformation. The late-nineteenth-century system of indirect national taxes-associated mainly with the highly partisan tariff and regressive excise taxes on alcohol and tobacco-was eclipsed in the early twentieth century by a professionally administered, graduated income tax that soon accounted for more than half of all federal tax revenue. This seismic shift toward direct and progressive taxation marked the emergence of a new ½scal polity, one guided not simply by the functional need for revenue, but by social concerns about justice, fairness, and the equitable distribution of ½scal obligations.
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2
ID:   120612


Thinking about war and peace: Andrew Marshall and the early development of the intellectual foundations for Net assessment / Augier, Mie   Journal Article
Augier, Mie Journal Article
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Publication 2013.
Summary/Abstract This article discusses some of the background and early intellectual influences of Andrew Marshall and the development of the net assessment framework. In particular, it focuses on some of the intellectual foundations for net assessment, key characteristics, and how the style, vision, and ideas of Andrew Marshall have been and continue to be influential for performing net assessment. While focusing mostly on the intellectual/biographical aspects of Marshall's ideas and thoughts, the topic demonstrates significant scholarly implications for current and future strategists, such as the significance of interdisciplinary research for strategic thinking (such as that conducted by the RAND Corporation in the 1950s and 1960s) and the importance of diagnosis in strategy.
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