|
Showing 1 - 11 of
11 matches in All Departments
How the antitax fringe went mainstream—and now threatens
America’s future The postwar United States enjoyed large, widely
distributed economic rewards—and most Americans accepted that
taxes were a reasonable price to pay for living in a society of
shared prosperity. Then in 1978 California enacted Proposition 13,
a property tax cap that Ronald Reagan hailed as a “second
American Revolution,” setting off an antitax, antigovernment wave
that has transformed American politics and economic policy. In The
Power to Destroy, Michael Graetz tells the story of the antitax
movement and how it holds America hostage—undermining the
nation’s ability to meet basic needs and fix critical problems.
In 1819, Chief Justice John Marshall declared that the power to tax
entails “the power to destroy.” But The Power to Destroy argues
that it is tax opponents who now wield this destructive power.
Attacking the IRS, protecting tax loopholes, and pushing tax cuts
from Reagan to Donald Trump, the antitax movement is threatening
the nation’s social safety net, increasing inequality, ballooning
the national debt, and sapping America’s financial strength. The
book chronicles how the movement originated as a fringe enterprise
promoted by zealous outsiders using false economic claims and
thinly veiled racist rhetoric—and how, abetted by conservative
media and Grover Norquist’s “taxpayer protection pledge,” it
evolved into a mainstream political force. The important story of
how the antitax movement came to dominate and distort politics, and
how it impedes rational budgeting, equality, and opportunities, The
Power to Destroy is essential reading for understanding American
life today.
Tax Law and the Environment: A Multidisciplinary and Worldwide
Perspective takes a multidisciplinary approach to explore the ways
how tax policy can is used solve environmental problems throughout
the world, using a multi-jurisdictional and multidisciplinary
approach. Environmental taxation involves using taxes to impose a
cost on environmentally harmful activities or tax subsidies to
provide preferred tax treatment to more sustainable alternatives to
those harmful activities. This book provides a detailed analysis of
environmental taxation, with examples from around the world. As the
extraction, processing and use of energy use resources is has been
a major cause of environmental harm, this book explores the
taxation and subsidization of both fossil fuels and renewable
energy. Its analysis of the past, present, and future potential of
environmental taxation will help policymakers move economies toward
sustainability, as well as and informing students, academics, and
citizens about tax solutions for pressing environmental issues.
In his 1998 State of the Union address, President Clinton
challenged Americans to a public debate about how to fix the
long-term financial problems of Social Security. This annual volume
of the National Academy of Social Insurance provides a framework
for that debate. Competing reform proposals reflect contrasting
views about the nature of the Social Security problem and how to
solve it. This book examines issues about privatization, national
savings and economic growth, the political risks and realities in
reforms, lessons from private pensions developments in the United
States, and the efforts of other advanced industrial countries to
adapt their old-age pensions to an aging population. It also poses
philosophical arguments about collective versus individual
responsibility and the implications of market risks and political
risks for stable and secure retirement income policy. The
contributors are Theo Angelis, Michael J. Boskin, Peter A. Diamond,
John Geanakoplos, Hugh Heclo, Karen C. Holden, Howell Jackson,
Olivia Mitchell, Dallas L. Salisbury, Lawrence H. Thompson, Kent
Weaver, and Stephen P. Zeldes. Copublished with the National
Academy of Social Insurance
"Deep, informed, and reeks of common sense." -Norman Ornstein "It
is now beyond debate that rising inequality is not only leaving
millions of Americans living on a sharp edge but also is
threatening our democracy...For activists and scholars alike who
are struggling to create a more equitable society, this is an
essential read." -David Gergen We are in an age of crisis. That
much we can agree on. But a crisis of what, exactly? And how do we
get out of it? In a follow up to their influential and much debated
Death by a Thousand Cuts, Michael Graetz and Ian Shapiro focus on
what really worries people: not what the rich are making or the
government is taking from them but their own insecurity. Americans
are worried about losing their jobs, their status, and the safety
of their communities. They fear the wolf at the door. The solution
is not protectionism or class warfare but better jobs, higher
wages, greater protection for families suffering from unemployment,
better health insurance, and higher quality childcare. And it turns
out those goals are more achievable than you might think. The Wolf
at the Door is one of those rare books that doesn't just diagnose
our problems, it shows how to address them. "This is a terrific
book, original, erudite, and superbly well-informed, and full of
new wisdom about what might and what might not help the majority of
Americans who have not shared in our growing prosperity, but are
left facing the wolf at the door...Everyone interested in public
policy should read this book." -Angus Deaton, Princeton University
"Graetz and Shapiro wrestle with a fundamental question of our day:
How do we address a system that makes too many Americans anxious
that economic security is slipping out of reach? Their cogent call
for sensible and achievable policies...should be read by
progressives and conservatives alike." -Jacob J. Lew, former
Secretary of the Treasury
This casebook on federal income taxation contains detailed text and
explanatory materials. The eighth edition marks a major revision of
the casebook to cover recent regulations, rulings, cases and other
new developments, including the major changes made to the Internal
Revenue Code by tax legislation in 2017.
Tax Law and the Environment: A Multidisciplinary and Worldwide
Perspective takes a multidisciplinary approach to explore the ways
how tax policy can is used solve environmental problems throughout
the world, using a multi-jurisdictional and multidisciplinary
approach. Environmental taxation involves using taxes to impose a
cost on environmentally harmful activities or tax subsidies to
provide preferred tax treatment to more sustainable alternatives to
those harmful activities. This book provides a detailed analysis of
environmental taxation, with examples from around the world. As the
extraction, processing and use of energy use resources is has been
a major cause of environmental harm, this book explores the
taxation and subsidization of both fossil fuels and renewable
energy. Its analysis of the past, present, and future potential of
environmental taxation will help policymakers move economies toward
sustainability, as well as and informing students, academics, and
citizens about tax solutions for pressing environmental issues.
To most Americans, the United States tax code has become a vast and
confounding puzzle. In 1940, the instructions to the form 1040 were
about four pages long. Today they have ballooned to more than a
hundred pages, and the form itself contains more than ten schedules
and twenty worksheets. The complete tax code totals about 2.8
million words-about four times the length of War and Peace. In this
intriguing book, Michael Graetz maintains that our tax code has
become a tangle of loopholes, paperwork, and inconsistencies-a
massive social program that fails tests of simplicity and fairness.
More important, our tax system has failed to keep pace with the
changing economy, creating burdens and wastes of resources that
weigh our nation down. Graetz offers a solution. Imagine a world in
which most Americans pay no income tax at all, and those who do
enjoy a far simpler tax process-all this without decreasing
government revenues or removing key incentives for
employer-sponsored health care plans and pensions. As Graetz
adeptly and clearly describes, this world is within our grasp.
Social insurance in United States-including the Social Security Act
of 1935 and the Medicare, Medicaid, and disability insurance
programs that were added later -- may be the greatest triumph of
American domestic policy. But true security has not been achieved.
As Michael J. Graetz and Jerry L. Mashaw show in this pathbreaking
book, the nation's system of social insurance is riddled with gaps,
inefficiences, and inequities. Even the most popular and successful
programs, Medicare and Social Security, face serious financial
challenges from the coming retirement of the baby boom generation
and the aging of the population.
This book challenges the notion that American social insurance
must remain inadequate, unaffordable, or both. In sharp contrast to
policymakers and analysts who debate only one income security
program at a time, Graetz and Mashaw examine social insurance whole
to assess its crucial role in providing economic security in a
dynamic market economy. They recognize that, notwithstanding a
proper emphasis on individual freedom and responsibility, Americans
share a common fate that binds them together in a common
enterprise. The authors offer us a new vision of the social
insurance contract and concrete proposals to make the nation's
families more secure without increasing costs.
To cheering crowds, politicians announce plans to dismantle the
"IRS as we know it" and replace it with flat taxes and consumption
taxes. But if we burn our 1040 forms, will we really be better off?
Michael J. Graetz, a distinguished law professor who served in the
treasury in the Bush administration, cuts through the hype to tell
you what tax reform proposals will really do to your wallet.
|
You may like...
Morbius
Jared Leto, Matt Smith, …
DVD
R172
Discovery Miles 1 720
|