Double Take: Unequal Taxation of Equals

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The goal of this book is to expose a number of areas in the tax law which illustrate the discrimination that has become deeply embedded in our tax system over the past 80 years. The special tax benefits received by one group of taxpayers are paid for by those who do not get these benefits, even where the two groups are essentially in the same "income" class. The book demonstrates how the Congress and the IRS are locked into a system which is replete with time-worn dichotomies, while the lobbyists and many tax experts thrive on the complexities of a broken system. The book proposes some innovative solutions to these problems, including a single-rate tax structure for all sources of income, which would eliminate the built-in discrimination against working people, widows, and single persons. Lester Snyder has been a Professor of Law for over 40 years. He received his Master of Tax Laws at Columbia University under a Ford Fellowship, and has taught at the University of Connecticut, New York University, Boston University and American University. Currently on the law faculty at the University of San Diego, he was the first Professor-in-Residence in the Tax Division, U.S. Department of Justice. Snyder was also Editor-in-Chief of The Journal of Real Estate Taxation. He has practiced tax law in Boston, and still serves as a consultant to attorneys and accountants in tax litigation. Professor Snyder is the author of numerous articles on tax law and is nationally known for his writing on tax reform. Consultant: Robert Snyder is a consulting tax analyst, who has dealt with complex tax issues for over 30 years and is presently associated with an accounting firm in Boston. Reader Comment: Snyder's "message is based on a masterful understanding of the law, [and the] political sources and biases, conscious or unconscious, of those who have participated in making it the vexation it has become." -Carr Ferguson, Former Assistant Attorney General - Tax Division U.S. Department of Justice, Adjunct Professor of Law, New York University