Getting a Poor Return : Courts, Justice, and Taxes

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Summary

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

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List of Figures and Tables	p. ix
Acknowledgments	p. xi
Tax Policy and the Pursuit of Justice	p. 1
Courts and Justice	p. 1
Taxes and Tax Policy	p. 4
Courts, Fairness, and Taxes	p. 10
Chapter Overview	p. 12
Courts and the IRS	p. 17
The Need for Tax Forums	p. 18
Administrative Appeals and Trial Courts: Options and Odds	p. 21
Conclusion	p. 27
Tax Litigation and Tax Forum Choice	p. 29
Political Forces and Litigation	p. 31
The Decision to Litigate and Forum Strategy	p. 33
Hypotheses	p. 39
Factors Influencing Litigation and Forum Choice	p. 41
Results	p. 49
Conclusion	p. 51
Tax Decision Making	p. 53
Courts, Law, and Politics	p. 54
Taxpayers, Courts, and Outcomes	p. 56
Hypotheses	p. 63
Results	p. 67
Conclusion	p. 70
Influences on the IRS and the Audits of Low-Income Taxpayers	p. 73
Bureaucratic Control and the IRS	p. 75
The National Political Coalition, Courts, and Bureaucratic Control	p. 77
Hypotheses	p. 81
Testing Influences	p. 82
Results	p. 85
Conclusion	p. 88
Courts, Fairness, and the Creation and Enforcement of National Tax Policy	p. 89
Courts, Fairness, and National Governing Coalitions	p. 89
Changing Tax Policy, Changing the Courts	p. 94
Appendix Methodology and the Use of Panel Data	p. 97
Estimation Problems	p. 98
Models for Chapter Three	p. 99
Models for Chapter Four	p. 100
Models for Chapter Five	p. 103
Cases Cited	p. 109
Notes	p. 111
References	p. 115
Index	p. 123
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