The Federal Income Tax

The Federal Income Tax

Author: Roy Gillispie Blakey

Publisher: The Lawbook Exchange, Ltd.

Published: 2006

Total Pages: 662

ISBN-13: 1584776463

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This was the first book to put the American federal income tax into its historical and political context. Acclaimed upon publication as a necessary supplement to the work of Seligman and Seidman, it is still an essential work. Erwin R. Griswald was among the first to recognize this book's value. In the Harvard Law Review he wrote "[t]here is very little in this book that will help a lawyer win a case...[y]et there is much of practical value, a clear picture of the forest which might otherwise escape the lawyer bent on dissecting the trees." He predicted correctly that "[t]here is a mass of fact and comment that will make the book a standard work of reference for many a year to come" (53:1218).


The Employee Retirement Income Security Act of 1974

The Employee Retirement Income Security Act of 1974

Author: James Wooten

Publisher: Univ of California Press

Published: 2005-01-24

Total Pages: 433

ISBN-13: 0520931394

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This study of the Employee Retirement Income Security Act of 1974 (ERISA) explains in detail how public officials in the executive branch and Congress overcame strong opposition from business and organized labor to pass landmark legislation regulating employer-sponsored retirement and health plans. Before Congress passed ERISA, federal law gave employers and unions great discretion in the design and operation of employee benefit plans. Most importantly, firms and unions could and often did establish pension plans that placed employees at great risk for not receiving any retirement benefits. In the early 1960s, officials in the executive branch proposed a number of regulatory initiatives to protect employees, but business groups and most labor unions objected to the key proposals. Faced with opposition from powerful interest groups, legislative entrepreneurs in Congress, chiefly New York Republican senator Jacob K. Javits, took the case for pension reform directly to voters by publicizing frightening statistics and "horror stories" about pension plans. This deft and successful effort to mobilize the media and public opinion overwhelmed the business community and organized labor and persuaded Javits's colleagues in Congress to support comprehensive pension reform legislation. The enactment of ERISA in September 1974 recast federal policy for private pension plans by making worker security an overriding objective of federal law.


Catalog of Copyright Entries. Third Series

Catalog of Copyright Entries. Third Series

Author: Library of Congress. Copyright Office

Publisher: Copyright Office, Library of Congress

Published: 1964

Total Pages: 1116

ISBN-13:

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Includes Part 1, Number 2: Books and Pamphlets, Including Serials and Contributions to Periodicals July - December)