Getting a Poor Return: Courts, Justice, and Taxes

Despite a widespread perception of the American courts as the branch of government that protects the minority against the governing majority, Howard (political science, Georgia State U.) argues that in the areas of tax policy and tax enforcement rulings by the courts, the courts generally reflect the dominant political beliefs of the dominant or governing coalition in power, and that is therefore unreasonable to expect the low-income taxpayer to fare well in the court system. To argue this premise, he examines the tax litigation process from the initial decision of choosing the tax forum, through an analysis of the decision making process in the competing courts, to an examination of the respective influence and impact of the different tax forums. Annotation c2010 Book News, Inc., Portland, OR (booknews.com)

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