The Tax History Project, a public service initiative of Tax Analysts, has posted Profiles in Tax History: Randolph E. Paul (by Joseph J. Thorndike). Here is the Introduction:
Randolph Evernghim Paul was an architect of the modern federal tax system. As Treasury general counsel during World War II, he helped transform the income tax from a narrow levy on the rich to a broad tax on the middle class. Paul was also one of the most influential Keynesians in the Roosevelt administration, arguing consistently and cogently that taxes should be used to regulate the nation’s economy.
