Background
Graetz, Michael J. was born in 1944 in Atlanta, LAW0.
( To most Americans, the United States tax code has becom...)
To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long. Today they have ballooned to more than a hundred pages, and the form itself contains more than ten schedules and twenty worksheets. The complete tax code totals about 2.8 million words—about four times the length of War and Peace. In this intriguing book, Michael Graetz maintains that our tax code has become a tangle of loopholes, paperwork, and inconsistencies—a massive social program that fails tests of simplicity and fairness. More important, our tax system has failed to keep pace with the changing economy, creating burdens and wastes of resources that weigh our nation down. Graetz offers a solution. Imagine a world in which most Americans pay no income tax at all, and those who do enjoy a far simpler tax process—all this without decreasing government revenues or removing key incentives for employer-sponsored health care plans and pensions. As Graetz adeptly and clearly describes, this world is within our grasp.
http://www.amazon.com/gp/product/0300122748/?tag=2022091-20
(This publication supplements Federal Income Taxation, Pri...)
This publication supplements Federal Income Taxation, Principles, and Policies, 5th, a casebook that focuses on the policy and practice of the Internal Revenue Code.
http://www.amazon.com/gp/product/1587788624/?tag=2022091-20
(This casebook on federal income taxation contains detaile...)
This casebook on federal income taxation contains detailed text and explanatory materials. The seventh edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the several tax acts that Congress passed since the prior edition.
http://www.amazon.com/gp/product/1609301838/?tag=2022091-20
( This fast-paced book by Yale professors Michael Graetz ...)
This fast-paced book by Yale professors Michael Graetz and Ian Shapiro unravels the following mystery: How is it that the estate tax, which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support? The mystery is all the more striking because the repeal was not done in the dead of night, like a congressional pay raise. It came at the end of a multiyear populist campaign launched by a few individuals, and was heralded by its supporters as a signal achievement for Americans who are committed to the work ethic and the American Dream. Graetz and Shapiro conducted wide-ranging interviews with the relevant players: members of congress, senators, staffers from the key committees and the Bush White House, civil servants, think tank and interest group representatives, and many others. The result is a unique portrait of American politics as viewed through the lens of the death tax repeal saga. Graetz and Shapiro brilliantly illuminate the repeal campaign's many fascinating and unexpected turns--particularly the odd end result whereby the repeal is slated to self-destruct a decade after its passage. They show that the stakes in this fight are exceedingly high; the very survival of the long standing American consensus on progressive taxation is being threatened. Graetz and Shapiro's rich narrative reads more like a political drama than a conventional work of scholarship. Yet every page is suffused by their intimate knowledge of the history of the tax code, the transformation of American conservatism over the past three decades, and the wider political implications of battles over tax policy.
http://www.amazon.com/gp/product/0691127891/?tag=2022091-20
(This casebook provides detailed information on federal in...)
This casebook provides detailed information on federal income taxation. Text and explanatory materials designed for law study accompany the cases. The sixth edition covers recent regulations, rulings, cases and other new developments, including the many changes made to the Internal Revenue Code by the more than dozen tax acts that passed since the prior edition.
http://www.amazon.com/gp/product/1599414171/?tag=2022091-20
(How has it happened that ordinary Americans have come to ...)
How has it happened that ordinary Americans have come to regard the federal income tax as unfair, and tax protesters as heroes rather than deadbeats? This trenchant and timely book locates the answers in both the substance of the Internal Revenue Code and the political process that created and feeds this monstrous law. It shows plainly how the income tax has been a political football in the battle over every major social problem or government program; how government allowed its complexities - and its inflationary bite - to grow with no thought of their impact on taxpayers; and, most of all, how a Congress dependent on PAC funds has become incapable of fashioning a tax system that does not end tax breaks for special interests. The book also looks closely at the various flat-tax and consumption-tax proposals now being considered, and reveals that these taxes are neither as fair nor as simple as their advocates claim. Discussing the income-tax system in rich, anecdotal context, this book also points the way to tax reforms that are simple, sensible, and fair.
http://www.amazon.com/gp/product/0393040615/?tag=2022091-20
(2004 Supplement to the Revised Fourth Edition of the tax ...)
2004 Supplement to the Revised Fourth Edition of the tax casebook, "Federal Income Taxation: Principles and Policies."
http://www.amazon.com/gp/product/1587787946/?tag=2022091-20
(Federal Income Taxation, Principles and Policies (Univers...)
Federal Income Taxation, Principles and Policies (University Casebooks) 6th (sixth) edition.
http://www.amazon.com/gp/product/B006TAVSOM/?tag=2022091-20
(This law school casebook extracts materials from scholarl...)
This law school casebook extracts materials from scholarly literature on international income tax law and provides context for these materials, to enhance an understanding of the institutions that shape this area of law and underlying policy debates. Designed for use as a principal text, it may also be used as supplemental reading, with topics assigned as they are taken up in the course or assigned or recommended to students to read on their own.
http://www.amazon.com/gp/product/1587785153/?tag=2022091-20
(Part of the popular University Casebook Series, Federal I...)
Part of the popular University Casebook Series, Federal Income Taxation Principles and Policies provides detailed information on federal income taxation. Text and explanatory materials designed for law study accompany the cases. The fifth edition covers recent rulings and cases and other new developments such as the Jobs and Growth Tax Relief Reconciliation Act of 2003; the Working Families Tax Relief Act of 2004; the American Jobs Creation Act of 2004; and finalized regulations under section 263 relating to the capitalization of intangibles.
http://www.amazon.com/gp/product/1587789078/?tag=2022091-20
Graetz, Michael J. was born in 1944 in Atlanta, LAW0.
Bachelor of Business Administration, Emory University, 1966. Bachelor of Laws, University Virginia, 1969. Doctor of Laws (honorary), Capital University, 1992.
Advisor tax policy, Assistant Secretary Treasurer, Washington, 1969-1972; assistant professor, University of Virginia, Charlottesville, 1972-1974; associate professor, University of Virginia, Charlottesville, 1974-1977; professor, University of Virginia, Charlottesville, 1977-1979; professor, University of Southern California, Los Angeles, 1979-1983; professor, Yale University, New Haven, since 1983; deputy assistant secretary tax policy, Department Treasury, Washington, 1990-1992; assistant to secretary, special counsel, Department Treasury, Washington, since 1992. Adjunct Professor Georgetown University, Washington, 1971-1972. Visiting professor University of Southern California, 1976-1978, California Institute Technology, Pasadena, 1977-1978.
( This fast-paced book by Yale professors Michael Graetz ...)
(How has it happened that ordinary Americans have come to ...)
(This law school casebook extracts materials from scholarl...)
(This publication supplements Federal Income Taxation, Pri...)
(Part of the popular University Casebook Series, Federal I...)
(As a part of our CasebookPlus offering, you'll receive th...)
(2004 Supplement to the Revised Fourth Edition of the tax ...)
(Federal Income Taxation, Principles and Policies (Univers...)
(This casebook on federal income taxation contains detaile...)
( To most Americans, the United States tax code has becom...)
(This casebook provides detailed information on federal in...)
Fellow: American Academy Arts and Sciences.
Married Brett Dignam. Children: Lucas, Dylan, Jacob, Sydney, Casey.