Robert M. Howard 
Getting a Poor Return 
Courts, Justice, and Taxes

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.

Cuprins

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 Infl uencing 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 Infl uences

Results

Conclusion



6. Courts, Fairness, and the Creation and Enforcement of National Tax Policy



Courts, Fairness, and National Governing Coalitions

Changing Tax Policy, Changing the Courts



Appendix Methodology and the Use of Panel Data

Estimation Problems

Models for Chapter Three

Models for Chapter Four

Models for Chapter Five



Cases Cited

Notes

References

Index

Despre autor

Robert M. Howard is Associate Professor of Political Science at Georgia State University.