Michael J. Graetz is een vooraanstaand hoogleraar rechten aan de Columbia University en emeritus hoogleraar fiscaal recht aan de Yale Law School. Zijn werk duikt in de ingewikkelde uitdagingen van het belastingbeleid en stelt innovatieve oplossingen voor. Graetz's analytische scherpte en zijn talent om complexe onderwerpen te verhelderen, maken hem tot een belangrijke stem in de juridische wetenschap.
The narrative delves into four decades of energy mismanagement, highlighting key villains and failures in leadership that have led to significant missed opportunities. It examines the consequences of incompetence in energy policy, revealing how decisions have shaped the current landscape. Through critical analysis, the book sheds light on the systemic issues that have hindered progress in the energy sector, making it a compelling read for those interested in environmental policy and energy reform.
The magnitude of the Burger Court has been underestimated by historians. When Richard Nixon ran for president in 1968, "Impeach Earl Warren" billboards dotted the landscape, especially in the South. Nixon promised to transform the Supreme Court--and with four appointments, including a new chief justice, he did. This book tells the story of the Supreme Court that came in between the liberal Warren Court and the conservative Rehnquist and Roberts Courts: the seventeen years, 1969 to 1986, under Chief Justice Warren Burger. It is a period largely written off as a transitional era at the Supreme Court when, according to the common verdict, "nothing happened." How wrong that judgment is. The Burger Court had vitally important choices to make: whether to push school desegregation across district lines; how to respond to the sexual revolution and its new demands for women's equality; whether to validate affirmative action on campuses and in the workplace; whether to shift the balance of criminal law back toward the police and prosecutors; what the First Amendment says about limits on money in politics. The Burger Court forced a president out of office while at the same time enhancing presidential power. It created a legacy that in many ways continues to shape how we live today. Written with a keen sense of history and expert use of the justices' personal papers, this book sheds new light on an important era in American political and legal history.--Adapted from dust jacket
Americans face economic hardship but respond with fantastical solutions, from
tax-cut magic to the end of capitalism. Michael Graetz and Ian Shapiro focus
on what truly worries people: their own insecurity. The authors propose
concrete reforms affecting jobs, unemployment, health care, and wages and
share strategies to achieve changes people need.
The book explores the surprising repeal of the estate tax in 2001, despite its long-standing presence since 1916 and its application to only the wealthiest two percent of Americans. It highlights the bipartisan support that fueled this repeal, which followed a populist campaign led by a few individuals. The authors, Yale professors Michael Graetz and Ian Shapiro, delve into the implications of this political shift, framing it as a significant victory for those who value the work ethic and the American Dream.
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.
