Getting A Poor Return

Getting A Poor Return

Courts, Justice, and Taxes

eBook - 2009
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Univ of New York Press
Examines competing claims and beliefs about the American legal system in the area of tax policy and tax enforcement.



Book News
Despite a widespread perception of the American courts as the branch of government that protects the minority against the governing majority, Howard (political science, Georgia State U.) argues that in the areas of tax policy and tax enforcement rulings by the courts, the courts generally reflect the dominant political beliefs of the dominant or governing coalition in power, and that is therefore unreasonable to expect the low-income taxpayer to fare well in the court system. To argue this premise, he examines the tax litigation process from the initial decision of choosing the tax forum, through an analysis of the decision making process in the competing courts, to an examination of the respective influence and impact of the different tax forums. Annotation ©2010 Book News, Inc., Portland, OR (booknews.com)

Publisher: Albany : State University of New York Press, ©2009
ISBN: 9781438428901
1438428901
9781441629777
1441629777
Characteristics: 1 online resource (xi, 126 pages) : illustrations

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