April means springtime for many areas of the United States, the start of the regular baseball season, and the tax filing deadline for millions of Americans. The history of taxation in America began before the American Revolution, when colonists protested British taxation policies in the 1760s, and it continues to be a frequently discussed and controversial topic today.
HeinOnline's Taxation & Economic Reform in America Parts I & II (TERA) collection contains millions of pages and thousands of volumes of legislative history and other documents pertaining to taxation and the economy in the United States. The collection also contains extensive content pertaining to securities, banking, finance, and investment.
Users can search across tax regulations, laws, and hundreds of compiled legislative histories dating back to the late 1700s. The most frequently accessed documents in this collection include:
- Internal Revenue Acts of the United States, 1909-1950: Legislative Histories, Laws and Administrative Documents (Carlton Fox Collection)
- Internal Revenue Cumulative Bulletin
- Legislative Histories of the Omnibus Budget Reconciliation Acts
- Private Securities Litigation Reform Act of 1995: A Legislative History of Pub. L. No. 104-67 and Securities Litigation Uniform Standards Act of 1998: Pub. L. No. 105-353
- Tax Reform 1984: A Legislative History of the Tax Reform Act of 1984: The Law, Reports, Hearings, Debates and Related Documents
- Dodd-Frank Wall Street Reform and Consumer Protection Act: A Legislative History
- Taxpayer Relief Act of 1997: A Legislative History of Pub Law No. 105-34
- Legislative History of the Securities Act of 1933 and Securities Exchange Act of 1934
- Money and Banking Illustrated by American History
Other major titles include:
- American Taxpayer Relief Act of 2012
- Legislative History of the United States Tax Conventions
- Legislative Histories of the Emergency Economic Stabilization Act of 2008 and the American Recovery and Reinvestment Act
- Foreign Account Tax Compliance Act
- Banking Acts from 1913-1956, including the Banking Act of 1933, which includes the Glass-Steagall Act (we blogged about this back in November).
- Gramm-Leach-Bliley Act of 1999
- Subject-specific Congressional Research Service Reports on Economic Reform and Taxation
- Congressional hearings on taxation and economic reform
- Hearings and monographs from the Temporary National Economic Committee
No other online database contains the comprehensive content included in Taxation & Economic Reform America. Use this collection to research the full legislative history of the Internal Revenue Code of 1954, which marked the first comprehensive revision of the internal revenue laws since the enactment of the income tax. For up-to-date information on filing your income taxes, check out Your Federal Income Tax for Individuals. Like all material in HeinOnline, documents contained within this library are fully searchable, image-based PDFs.
Browse the collection by title or use one of several subcollection options:
TERA also features the complete archive of Tax Foundation publications, which contains information on taxation, fiscal policy, finance and more. Included with the Tax Foundation Archive Publications are documents from the Institute for Research on the Economics of Taxation, a now-defunct not-for-profit economic research institution. This collection can be browsed by title or subject:
Search within either collection using the Advanced Search link located beneath the main search bar. For example, to find economic legislative histories pertaining to "economic recovery" from 2012 to date, use this search:
Within search results, matching text will be highlighted in yellow. Sort results by date or relevance, and use the tools on the right side of each result to print or download a section, or bookmark the section to your MyHein account: