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Getting a Poor Return
Robert M. Howard
其他書名
Courts, Justice, and Taxes
出版State University of New York Press, 2010-07-02
主題Political Science / American Government / Judicial BranchLaw / Taxation
ISBN14384289019781438428901
URLhttp://books.google.com.hk/books?id=yMDYxbODcmYC&hl=&source=gbs_api
EBookSAMPLE
註釋Public policy often favors one group over another. In the case of tax policy, the conventional wisdom has been that the dominant political coalition will offer policies that favor their primary constituents. The longstanding belief has been that the disfavored group may always assert their rights in court, the expectation being, as Justice John Marshall Harlan wrote, that "all citizens are equal before the law." 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.