Getting a poor return :: courts, justice, and taxes /
Annotation
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Albany :
State University of New York Press,
©2009.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Annotation |
| Beschreibung: | 1 online resource (xi, 126 pages :) |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781441629777 1441629777 9781438428901 1438428901 |
Internformat
MARC
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| 245 | 1 | 0 | |a Getting a poor return : |b courts, justice, and taxes / |c Robert M. Howard. |
| 260 | |a Albany : |b State University of New York Press, |c ©2009. | ||
| 300 | |a 1 online resource (xi, 126 pages :) | ||
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| 504 | |a Includes bibliographical references and index. | ||
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| 505 | 0 | 0 | |t Tax policy and the pursuit of justice -- |t Courts and the IRS -- |t Tax litigation and tax forum choice -- |t Tax decision making -- |t Influence on the IRS and the audits of low-income taxpayers -- |t Courts, fairness, and the creation and enforcement of national tax policy. |
| 520 | 8 | |a Annotation |b 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. Robert M. Howard is Associate Professor of Political Science at Georgia State University | |
| 546 | |a English. | ||
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| 650 | 6 | |a Contentieux fiscal |z États-Unis. | |
| 650 | 6 | |a Impôt |x Réclamations et appels |z États-Unis. | |
| 650 | 6 | |a Impôt |x Recouvrement |z États-Unis. | |
| 650 | 7 | |a LAW |x Taxation. |2 bisacsh | |
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Datensatz im Suchindex
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| _version_ | 1813903347168575488 |
| adam_text | |
| any_adam_object | |
| author | Howard, Robert M., 1956- |
| author_GND | http://id.loc.gov/authorities/names/n2009009543 |
| author_facet | Howard, Robert M., 1956- |
| author_role | |
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| author_variant | r m h rm rmh |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
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| collection | ZDB-4-EBA |
| contents | Tax policy and the pursuit of justice -- Courts and the IRS -- Tax litigation and tax forum choice -- Tax decision making -- Influence on the IRS and the audits of low-income taxpayers -- Courts, fairness, and the creation and enforcement of national tax policy. |
| ctrlnum | (OCoLC)469186984 |
| dewey-full | 343.7304/2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.7304/2 |
| dewey-search | 343.7304/2 |
| dewey-sort | 3343.7304 12 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| publisher | State University of New York Press, |
| record_format | marc |
| spelling | Howard, Robert M., 1956- https://id.oclc.org/worldcat/entity/E39PBJgMCK4TV6cmkMGGGFHgrq http://id.loc.gov/authorities/names/n2009009543 Getting a poor return : courts, justice, and taxes / Robert M. Howard. Albany : State University of New York Press, ©2009. 1 online resource (xi, 126 pages :) text txt rdacontent computer c rdamedia online resource cr rdacarrier polychrome. rdacc http://rdaregistry.info/termList/RDAColourContent/1003 text file rdaft http://rdaregistry.info/termList/fileType/1002 Includes bibliographical references and index. Print version record. Tax policy and the pursuit of justice -- Courts and the IRS -- Tax litigation and tax forum choice -- Tax decision making -- Influence on the IRS and the audits of low-income taxpayers -- Courts, fairness, and the creation and enforcement of national tax policy. Annotation 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. Robert M. Howard is Associate Professor of Political Science at Georgia State University English. Tax courts United States. Tax protests and appeals United States. Tax collection United States. Justice, Administration of United States. Contentieux fiscal États-Unis. Impôt Réclamations et appels États-Unis. Impôt Recouvrement États-Unis. LAW Taxation. bisacsh Justice, Administration of fast Tax collection fast Tax courts fast Tax protests and appeals fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq has work: Getting a poor return (Text) https://id.oclc.org/worldcat/entity/E39PCFYQfkTDCgfXxwkDv6kGVC https://id.oclc.org/worldcat/ontology/hasWork Print version: Howard, Robert M., 1956- Getting a poor return. Albany : State University of New York Press, ©2009 9781438428895 (DLC) 2009007364 (OCoLC)313017304 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=298394 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=298394 Volltext |
| spellingShingle | Howard, Robert M., 1956- Getting a poor return : courts, justice, and taxes / Tax policy and the pursuit of justice -- Courts and the IRS -- Tax litigation and tax forum choice -- Tax decision making -- Influence on the IRS and the audits of low-income taxpayers -- Courts, fairness, and the creation and enforcement of national tax policy. Tax courts United States. Tax protests and appeals United States. Tax collection United States. Justice, Administration of United States. Contentieux fiscal États-Unis. Impôt Réclamations et appels États-Unis. Impôt Recouvrement États-Unis. LAW Taxation. bisacsh Justice, Administration of fast Tax collection fast Tax courts fast Tax protests and appeals fast |
| title | Getting a poor return : courts, justice, and taxes / |
| title_alt | Tax policy and the pursuit of justice -- Courts and the IRS -- Tax litigation and tax forum choice -- Tax decision making -- Influence on the IRS and the audits of low-income taxpayers -- Courts, fairness, and the creation and enforcement of national tax policy. |
| title_auth | Getting a poor return : courts, justice, and taxes / |
| title_exact_search | Getting a poor return : courts, justice, and taxes / |
| title_full | Getting a poor return : courts, justice, and taxes / Robert M. Howard. |
| title_fullStr | Getting a poor return : courts, justice, and taxes / Robert M. Howard. |
| title_full_unstemmed | Getting a poor return : courts, justice, and taxes / Robert M. Howard. |
| title_short | Getting a poor return : |
| title_sort | getting a poor return courts justice and taxes |
| title_sub | courts, justice, and taxes / |
| topic | Tax courts United States. Tax protests and appeals United States. Tax collection United States. Justice, Administration of United States. Contentieux fiscal États-Unis. Impôt Réclamations et appels États-Unis. Impôt Recouvrement États-Unis. LAW Taxation. bisacsh Justice, Administration of fast Tax collection fast Tax courts fast Tax protests and appeals fast |
| topic_facet | Tax courts United States. Tax protests and appeals United States. Tax collection United States. Justice, Administration of United States. Contentieux fiscal États-Unis. Impôt Réclamations et appels États-Unis. Impôt Recouvrement États-Unis. LAW Taxation. Justice, Administration of Tax collection Tax courts Tax protests and appeals United States |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=298394 |
| work_keys_str_mv | AT howardrobertm gettingapoorreturncourtsjusticeandtaxes |