Maîtresse de conférences, auteure d’un livre important intitulé Tax and Spend. The Welfare State, Tax Politics, and the Limits of American Liberalism (2013), Molly Michelmore travaille sur l’histoire de la fiscalité et l’histoire des inégalités aux États-Unis. Elle s’intéresse particulièrement aux dispositifs fiscaux et à ses effets sociaux et genrés. Elle enseigne à Washington and Lee University.
Ain’t Gonna Pay for War No More: Tax Resistance and Anti-War Movements in the 20th century U.S.
Dans le cadre du séminaire collectif du Centre d’études nord-américaines.
In 1971 noted American activist and member of the “Chicago 7”, David Dellinger wrote: “There are two kinds of people who don’t pay income taxes. There are the Ronald Reagans, the oil millionaires and other wealthy profiteers . . .and then there are . . .the people who refuse to may for the instruments of murder and repression. . .because they are opposed to murder and repression.” This lecture will look at the history of tax resistance as a pacifist strategy in the United States, with an emphasis on the Vietnam Era. As a means of opposition to “war in any form” tax resistance has a long history in the United States. But it was not until after the Second World War that organized resistance to taxes emerged as a central pacifist strategy thanks to the creation of a broad-based income tax in 1942. The size and scope of the income tax system, in concert with the emergence of a national security state and the anxiety of the atomic age, transformed tax resistance into a powerful form of conscientious objection. Tax resistance groups multiplied in the 1960s in response to the War in Vietnam, as more and more Americans began to use tax resistance as a form of “harassment and pressure” to end the conflict. This lecture will trace the history of antiwar tax resistance, as well as its possibilities and limits – both legal and political – as a pacifist strategy.
- 11 décembre 2017 de 14h à 16h – EHESS – salle 12 – 105 boulevard Raspail 75006 Paris
As a Taxpayer and a Citizen: Rights and Obligations in 20th century America
Dans le cadre du séminaire "Histoire économique", coordonné par Jérôme Bourdieu, Jean-Yves Grenier, Pierre-Cyrille Hautcoeur, Thomas Piketty, Gilles Postel-Vinay.
Intended as an introduction and summary of my next book-length project, this lecture looks at the ways in which Americans – policymakers and ordinary citizens alike – have linked claims to citizenship to their status as taxpayers. This project examines how various groups, including women, African Americans, segregationists, property owners, parents, immigrants and anti-immigration activists, the poor and gay men and women have mobilized their political and legal identities as taxpayers to effect policy changes and to expand (or defend existing) boundaries of citizenship. Although the defense of taxpayers’ rights is most often associated in contemporary America with the political right, historically progressives, as well as conservatives, have mobilized this language. This lecture will look at “taxpaying citizenship” as a protean concept that can, and has been used by both the left and the right to achieve desired political and policy outcomes.
- 13 décembre 2017 de 12h30 à 14h00 – EHESS – Campus Jourdan, 48 bd Jourdan 75014 Paris
The Invention of the Marriage Penalty: Taxes, Gender and American Politics in the United States
Dans le cadre du séminaire de Romain Huret "Célibataires, famille et société aux États-Unis".
The lecture explains and analyzes the contested politics of the “marriage tax” – a quirk of the American federal income tax code – on the eve of the Reagan Revolution. I will argue that gender and the politics of the family played a critical role in both the collapse of the Democratic coalition and the rise of the New Right in the United States. The political history of the marriage tax – a misleading but politically powerful term for the consequences of different rate tables for married and single tax filers – demonstrates the tenacity and power of the male breadwinner ideal, even to its feminist critics. This history also demonstrates how the New Right was able to marry fears of “big government” to anxiety about social and moral collapse. Far from being separate, this analysis of the political history of the “marriage tax” shows how the New American Right’s economic and cultural agendas depended on each other.
- 14 décembre 2017 de 9h00 à 11h00 – EHESS – salle 12 – 105 boulevard Raspail 75006 Paris
What Do You Mean We’re Not Taxpayers?” Tax politics and poverty policy in the 20th century United States
Dans le cadre du séminaire "Richesse et redistribution : économie et politique aux États-Unis", coordonné par Nicolas Barreyre et Romain Huret.
In 1967 Alice Nixon of the National Welfare Rights Organization (NWRO) testified before the Senate Finance Committee that she and her fellow welfare mothers were “tired of being used as economic footballs.” Warming to the occasion, she continued: “You say that we are not taxpayers. What do you mean we are not taxpayers? Every time we buy a can of beans we keep the bean farmer in business, or we buy a can of tomatoes, we keep the steel people in business.” Nixon and the NWRO – as well as other poverty advocates – challenged an increasingly dominant political discourse that pitted the legitimate rights of taxpayers against the illegitimate demands of dependents on the welfare rolls. This lecture will trace efforts by poor and marginalized Americans to challenge this discourse and to enlarge the political meaning of taxpaying citizenship in the contemporary United States.
- 20 décembre 2017 de 14h00 à 16h00 – EHESS – salle 12 – 105 boulevard Raspail 75006 Paris