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Making the Rich Pay ? Roosevelt and the Difficult Fight against High Earnings

The fiscal policy implemented by President Roosevelt between 1932 and 1945 aimed at creating a highly progressive tax system which specifically targeted the highest income brackets. However, the opposition of the business community and the 1937 economic downturn forced the President to abandon it. As a consequence, during the Second World War, the progressivity of the system applied more to the middle classes, even though the tax rates imposed on the richest Americans remained historically very high.

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Référence électonique : Romain HURET, "Making the Rich Pay ? Roosevelt and the Difficult Fight against High Earnings", Pouvoirs, revue française d’études constitutionnelles et politiques, n°150, 150 - Franklin D. Roosevelt, p.69-76 . Consulté le 2022-01-26 09:42:19 . URL : https://www.revue-pouvoirs.fr/Making-the-Rich-Pay-Roosevelt-and.html