Getting a Poor Return : Courts, Justice, and Taxes.

Intro -- GETTING A POOR RETURN -- CONTENTS -- LIST OF FIGURES AND TABLES -- ACKNOWLEDGMENTS -- 1. TAX POLICY AND THE PURSUIT OF JUSTICE -- COURTS AND JUSTICE -- TAXES AND TAX POLICY -- COURTS, FAIRNESS, AND TAXES -- CHAPTER OVERVIEW -- 2. COURTS AND THE IRS -- THE NEED FOR TAX FORUMS -- ADMINISTRATIVE APPEALS AND TRIAL COURTS:OPTIONS AND ODDS -- CONCLUSION -- 3. TAX LITIGATION AND TAX FORUM CHOICE -- POLITICAL FORCES AND LITIGATION -- THE DECISION TO LITIGATE AND FORUM STRATEGY -- HYPOTHESES -- FACTORS INFLUENCING LITIGATION AND FORUM CHOICE -- RESULTS -- CONCLUSION -- 4. TAX DECISION MAKING -- COURTS, LAW, AND POLITICS -- TAXPAYERS, COURTS, AND OUTCOMES -- HYPOTHESES -- RESULTS -- CONCLUSION -- 5. INFLUENCES ON THE IRS AND THE AUDITS OF LOW-INCOME TAXPAYERS -- BUREAUCRATIC CONTROL AND THE IRS -- THE NATIONAL POLITICAL COALITION, COURTS,AND BUREAUCRATIC CONTROL -- HYPOTHESES -- TESTING INFLUENCES -- RESULTS -- CONCLUSION -- 6. COURTS, FAIRNESS AND THECREATION AND ENFORCEMENT OF NATIONAL TAX POLICY -- COURTS, FAIRNESS, AND NATIONAL GOVERNING COALITIONS -- CHANGING TAX POLICY, CHANGING THE COURTS -- APPENDIX: METHODOLOGY AND THEUSE OF PANEL DATA -- ESTIMATION PROBLEMS -- MODELS FOR CHAPTER THREE -- MODELS FOR CHAPTER FOUR -- MODELS FOR CHAPTER FIVE -- CASES CITED -- NOTES -- REFERENCES -- INDEX -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Z.

Examines competing claims and beliefs about the American legal system in the area of tax policy and tax enforcement.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.