Getting a Poor Return: Courts, Justice, and Taxes

1438428898......Page 1
GETTING A POOR RETURN......Page 5
CONTENTS......Page 9
LIST OF FIGURES AND TABLES......Page 11
ACKNOWLEDGMENTS......Page 13
COURTS AND JUSTICE......Page 15
TAXES AND TAX POLICY......Page 18
COURTS, FAIRNESS, AND TAXES......Page 24
CHAPTER OVERVIEW......Page 26
2. COURTS AND THE IRS......Page 31
THE NEED FOR TAX FORUMS......Page 32
ADMINISTRATIVE APPEALS AND TRIAL COURTS:OPTIONS AND ODDS......Page 35
CONCLUSION......Page 41
3. TAX LITIGATION AND TAX FORUM CHOICE......Page 43
POLITICAL FORCES AND LITIGATION......Page 45
THE DECISION TO LITIGATE AND FORUM STRATEGY......Page 47
HYPOTHESES......Page 53
FACTORS INFLUENCING LITIGATION AND FORUM CHOICE......Page 55
RESULTS......Page 63
CONCLUSION......Page 65
4. TAX DECISION MAKING......Page 67
COURTS, LAW, AND POLITICS......Page 68
TAXPAYERS, COURTS, AND OUTCOMES......Page 70
HYPOTHESES......Page 77
RESULTS......Page 81
CONCLUSION......Page 84
5. INFLUENCES ON THE IRS AND THE AUDITS OF LOW-INCOME TAXPAYERS......Page 87
BUREAUCRATIC CONTROL AND THE IRS......Page 89
THE NATIONAL POLITICAL COALITION, COURTS,AND BUREAUCRATIC CONTROL......Page 91
HYPOTHESES......Page 95
TESTING INFLUENCES......Page 96
RESULTS......Page 99
CONCLUSION......Page 102
COURTS, FAIRNESS, AND NATIONAL GOVERNING COALITIONS......Page 103
CHANGING TAX POLICY, CHANGING THE COURTS......Page 108
APPENDIX: METHODOLOGY AND THEUSE OF PANEL DATA......Page 111
ESTIMATION PROBLEMS......Page 112
MODELS FOR CHAPTER THREE......Page 113
MODELS FOR CHAPTER FOUR......Page 114
MODELS FOR CHAPTER FIVE......Page 117
CASES CITED......Page 123
NOTES......Page 125
REFERENCES......Page 129
F......Page 137
N......Page 138
W......Page 139
Z......Page 140