Taxing America / / ed. by Karen B. Brown, Mary Louise Fellows.

• Superior document: Title is part of eBook package: De Gruyter New York University Press Archive eBook-Package Pre-2000
• MitwirkendeR: Brooks, Jennifer J . S.,; Brown, Dorothy A.,; Brown, Karen B .,; Brown, Karen B.,; Crane, Charlotte,; Fellows, Mary Louise,; Forman, Jonathan Barry,; Garrett-Nelson, Labrenda,; Heen, Mary L.,; Jefferson, Regina T.,; Kahng, Lily,; Moran, Beverly I.,; Powell, John A.,; Roy, Denise D. J .,; Thayer Handelman, Gwen,; Yin, George K.,
• HerausgeberIn: Brown, Karen B.,; Fellows, Mary Louise,
• Place / Publishing House: New York, NY : : New York University Press, , [2020]; ©1997
• Year of Publication: 2020
• Language: English
• Series: Critical America ; 44
• Physical Description: 1 online resource

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.

Table of Contents

Frontmatter -- CONTENTS -- PREFACE -- INTRODUCTION -- PART I. EXPANDING THE TAX DISCOURSE: NEW WAYS TO THINK ABOUT WEALTH, INCOME , RACE, AND GENDER -- 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 -- PART II. CHALLENGING TAX TRADITIONS: THE BIAS OF THE INVESTMENT/CONSUMPTION DICHOTOMY -- 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 -- PART III. RETHINKING DEVELOPMENT: OLD PRACTICES, OLD RULES, NEW WORLD -- 8. Economic Development -- 9. Transforming the Unilateralist into the Internationalist -- 10. The Future of Deferral -- PART IV. IMPLEMENTING SUBSIDIES: TAX RELIEF FOR SAVERS AND FOR WORKERS -- 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