This paper examines the views of three prominent Wisconsin progressives – Richard T. Ely, Tomas Sewall Adams, and John R. Commons – on taxes as social policy. Wisconsin emerged as a national progressive leader in the 1890s – a ‘laboratory of democracy’ that produced the nation’s...

This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a...