Taxing America ed. by Karen B. Brown ...

Format:

Book

Contributor:

Brown, Karen B.

Series:

Critical America.

Critical America

Language:

English

Subjects (All):

United States--Economic policy--1993-2001--Congresses.

United States.

Genre:

Electronic books.

Physical Description:

1 online resource (376 p.)

Manufacture:

Baltimore, Md. : Project MUSE, 2021

Place of Publication:

New York : New York Univ. Press, 1996.

Language Note:

English

Summary:

In the winter of 1996, Steve Forbes--publisher, heir, and presidential candidate--captured the American imagination with his proposal for a flat tax. But while Mr. Forbes claimed that such a tax would level the economic playing field by eliminating countless loopholes and miles of red tape, his actual proposal betrayed such claims to fairness by overtaxing workers and undertaxing financial capital. In the face of recent proposals for dramatic and far-reaching tax reform, Taxing America takes a critical look at the way the federal government collects its revenue and exposes the bias at the heart of a system which claims to be objective and fair. Contrary to traditional tax scholarship, these writers argue that an awareness of disability discrimination, economic exploitation, heterosexism, sexism and racism is crucial to any analysis of tax policy. Gathering together essays whose topics range from federal housing policy to environmental clean-up costs to tax treaty policy making, Karen B. Brown and Mary Louise Fellows present a philosophy that is as simple as it is radical: economic arrangements contribute significantly to the creation of social hierarchies and the perpetuation of discrimination. Given this reality, Brown and Fellows maintain that the goal of the federal tax law should be social justice and the disruption of discriminatory and exploitative practices.

Contents:

Frontmatter

CONTENTS

PREFACE

INTRODUCTION

1. Fiction in Tax

2. The Marriage Bonus/Penalty in Black and White

3. Taxation and Human Capital

4. How Government Tax and Housing Policies Have Racially Segregated America

5. Acknowledging Workers in Definitions of Consumption and Investment

6. Shifting from an Income Tax to a Consumption Tax

7. Consumption in Business/Investment at Home

8. Economic Development

9. Transforming the Unilateralist into the Internationalist

10. The Future of Deferral

11. The American Dream Savings Account

12. Simplification for Low-Income Taxpayers

13. The Uncertain Fate of the Earned Income Tax Credit Program

14. Welfare Reform, the Child Care Dilemma, and the Tax Code

CONTRIBUTORS

INDEX

Notes:

Papers presented at a conference held Nov. 3-5, 1995, at the University of Minnesota.

Includes bibliographical references and index.

Description based on print version record.

ISBN:

0-8147-2501-5

OCLC:

1227052134