Wright Patman

Wright Patman

Author: Nancy Beck Young

Publisher:

Published: 2000

Total Pages: 480

ISBN-13:

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Nancy Beck Young's is the first book-length assessment of Texas Congressman Wright Patman's public life. Based on exhaustive research, this crisp congressional biography analyzes one of the twentieth century's most colorful and controversial legislators. Elected to the House of Representatives in 1928 and serving until his death in 1976, Patman combined populism with liberalism to fashion his own vision of how best to preserve the American Dream. Patman often operated on the margins of Washington politics, but through the force of his personality and his effectiveness as a speaker, he was able to coerce his colleagues to address his reform agenda. His abilities as a campaigner and his dependability as a Democratic vote in Congress on all questions except civil rights made him an important though sometimes unwelcome ally for the Democratic presidents under whom he served. From his earliest days in Congress Patman sought payment of a "bonus" for World War I veterans, to fulfill a debt to the men who fought for their country as well as to provide a depression relief and reform program that would expand the nation's currency. His assault on chain stores stemmed from his concern that they were destructive of mom-and-pop ventures as well as traditional American values and communities. During and after World War II he lobbied for programs beneficial to the small businesses he believed were victims of a federal policy that encouraged large multinational corporations. In the 1960s and 1970s he added a new dimension to his attack on elite privileges, maintaining that most large foundations existed not for charitable purposes but as tax dodges for the wealthy families that established them. His perennial crusade against the Federal Reserve and against high interest rates intensified as interest rates and inflation grew. Perhaps the most obvious evidence of his partisanship came with his aborted attempt to investigate Richard Nixon's activities in the Watergate affair prior to the 1972 election. The last major fight of his career was his futile effort to retain his chairmanship of the Banking and Currency Committee in 1975. His defeat was a testimonial to the changes liberalism underwent during his career in Washington, D.C. A new generation of reformers no longer cared about the economic populism that drove much of his agenda for forty-seven years. This book is essential reading for anyone interested in twentieth-century politics and policy development.


Our Selfish Tax Laws

Our Selfish Tax Laws

Author: Anthony C. Infanti

Publisher: MIT Press

Published: 2018-10-02

Total Pages: 253

ISBN-13: 0262038242

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Why tax law is not just a pocketbook issue but a reflection of what and whom we, as a society, value. Most of us think of tax as a pocketbook issue: how much we owe, how much we'll get back, how much we can deduct. In Our Selfish Tax Laws, Anthony Infanti takes a broader view, considering not just how taxes affect us individually but how the tax system reflects our culture and society. He finds that American tax laws validate and benefit those who already possess power and privilege while starkly reflecting the lines of difference and discrimination in American society based on race, ethnicity, socioeconomic class, gender, sexual orientation and gender identity, immigration status, and disability. Infanti argues that instead of focusing our tax reform discussions on which loopholes to close or which deductions to allow, we should consider how to make our tax system reflect American ideals of inclusivity rather than institutionalizing exclusion. After describing the theoretical and intellectual underpinnings of his argument, Infanti offers two comparative case studies, examining the treatment of housing tax expenditures and the unit of taxation in the United States, Canada, France, and Spain to show how tax law reflects its social and cultural context. Then, drawing on his own work and that of other critical tax scholars, Infanti explains how the discourse surrounding tax reform masks the many ways that the American tax system rewards and reifies privilege. To counter this, Infanti urges us to work together to create a society with a tax system that respects and values all Americans.


The Benefit and The Burden

The Benefit and The Burden

Author: Bruce Bartlett

Publisher: Simon and Schuster

Published: 2012-01-24

Total Pages: 354

ISBN-13: 1451646267

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A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.


Tax Reform

Tax Reform

Author: United States. Congress. House. Committee on Ways and Means

Publisher:

Published: 1975

Total Pages: 836

ISBN-13:

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Tax Law and Digitalization: The New Frontier for Government and Business

Tax Law and Digitalization: The New Frontier for Government and Business

Author: Jeffrey Owens

Publisher: Kluwer Law International B.V.

Published: 2021-09-15

Total Pages: 305

ISBN-13: 9403534044

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New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.