On the website of the journal
Modern American History, you'll find three scholarly takes on
taxes (part of a larger "
take three" series):
Isaac William Martin (UC San Diego) on "How the Great American Tax Revolt Crossed the Atlantic";
Carolyn C. Jones (University of Iowa - Law) on "Eleanor Roosevelt's Tax Returns"; and
Ajay K. Mehrotra (ABF) on "The Myth of the 'Overtaxed' American and the VAT That Never Was."