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Getting a poor return : courts, justice, and taxes / Robert M. Howard

Author
Howard, Robert M., 1956-
Published
Albany : State University of New York Press, [2009]
Copyright Date
©2009
Physical Description
xi, 126 pages : illustrations ; 24 cm

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Contents
1. Tax Policy and the Pursuit of Justice -- 2. Courts and the IRS -- 3. Tax Litigntion and Tax Forum Choice -- 4. Tax Decision Making -- 5. Influences on the IRS and the Audits of Low-Income Taxpayers -- 6. Courts, Fairness, and the Creation and Enforcement uf National Tax Policy -- Appendix. Methodology and the Use of Panel Data.
Summary
"In this revealing and insightful study, Robert M. Howard demonstrates that long-cherished beliefs such as equality before the law are more wishful thinking than reality. Courts, he argues, differ little from national policy makers in their approach to tax policy and tax enforcement. Examining the tax litigation process, particularly the influence and impact of competing courts, Howard discovers that fairness before the law may be a laudable goal, but the appointment process ensures that tax policy and tax enforcement rulings by the courts reflect the perspectives of the dominant political coalition."--BOOK JACKET.
Subject(s)
ISBN
9781438428895 (hardcover : alk. paper)
1438428898 (hardcover : alk. paper)
Bibliography Note
Includes bibliographical references (pages 115-122) and index.
View MARC record | catkey: 6043655