From the authors of Legislative Labyrinth: Congress and Campaign Finance Reform. Elections, the basic mechanism of representative democracy, should be untainted by corruption and provide a platform for free speech. But running for office takes money—a lot of it, usually—which means campaign finance has become a pitched battle over the fundamental political values of free speech versus fair elections. With insiders' perspectives, Farrar-Myers and Dwyre tell the story of what it took to pass campaign finance legislation, provide analysis of the subsequent court action, and explore the regulatory and electoral outcomes of reform efforts. Limits and Loopholes is a story about incremental policymaking and inter-branch struggle, about institutional design and unintended consequences, about the influence of interest groups and the media, and about the health of our representative democracy. Bringing together discussions of core values and the policymaking process, this book serves as an excellent case study that traces an issue from inception, through legislation and litigation, and finally to implementation.

by B. LANDHEER The Grotius Seminarium has as its purpose the study of international problems under the aspect of "living and cooperating in one world." Its Conference of May 30-June 2, I96I on "Limits and Problems of European integration" attempted to view European integration within the framework of this general goal as is somewhat implied in its title. "The limits of European integration" lie in the necessity of fitting it in the wider framework of international cooperation, while its problems lie in the various interpretations and concretizations of its own goals, ab out which there are a number of different viewpoints. It could be stated that the European is faced with three sets of problems: the creation of a more unified world as a global problem; the regional integration of Europe; and, thirdly, the continuation of more strictly national interests. It is not justified to assume that these three circles of interest are automatically complementary: they are often antagonistic, and a "philosophy of integration" would have to arrive at a structural presentation of those various values and of tbeir interrelatedness. While it is obviously not possible for a small Conference to give those problems their full weight, it is nevertheless hoped that the essays combined in this volume raise a number of relevant questions and contribute to the elaboration of some more concrete problems.

What are the implications and likelihood of reform of the income tax system in the United States—specifically, the expansion and scope of the tax "expenditure" (loophole) system embedded in the income tax codes? This book details the tax system that now provides for more than 200 tax expenditures, highlighting the potential lost tax dollars. Income tax policy and politics is an inherently complex and potentially confusing topic. This book makes the tax loophole system understandable for those without in-depth knowledge about taxes. It explains what our tax system looks like, why it is set up as it is, and what effects it has on raising revenue (and thus deficits) and the furtherance of other policy goals. Additionally, it explains why, despite popular and political desires, a significant overhaul of the tax system is very unlikely to be enacted: because tax expenditures (otherwise known as loopholes) benefit all Americans in some way and are supported as policy by both political parties. Written by John F. Witte, an established expert in tax policy and policy analysis, the book provides a balanced viewpoint that discusses the implications of reform of the income tax system in the United States, demonstrates the range of individuals who are affected by various provisions, and identifies what effects loopholes have on policy goals. Readers will see how both political parties are responsible for the creation and expansion of various loopholes, understand why many of these provisions make sound policy sense, and grasp how the tax code is affected by political desires and policy goals.

This volume brings together a number of new studies concerned with some of the topical problems of taxation. In Part I, limits of taxation are considered from the viewpoint of normative tax theory, its relation to the 'hidden' economy, and in terms of empirical estimates of the effects of taxes. Part II contains three theoretical studies which extend the theory of income taxation and redistribution. Part III deals with the corporate tax and contains both theoretical and empirical contributions. In conclusion, Part IV is devoted to two analyses of alternatives to income and corporate taxation. The authors represent a number of different countries and viewpoints.

This comprehensive reference covers all aspects of politics and voting—from elections and campaigns, to major political figures and parties, to the role of media and major activist groups. As America's population changes, so do its political trends. This insightful resource captures the evolution of American politics and elections in the 21st century, explaining the identities and roles of lobbyists, activists, politicians, and voters. Featuring contributions from distinguished researchers and academics in the areas of political science, social science, and journalism, this encyclopedia explores the contemporary political landscape, offering an opportunity to compare and contrast related decisions, events, and statistical information from the recent past. Informative background essays explore all aspects of voting-related politics and policy, evolving electoral trends and the issues that account for those changes, and the impact of the ever-changing composition of America's population on polling and elections. This work incorporates the results of the 2012 elections, thus providing important insights into modern voting trends and their meaning for the future of the United States.

Debating Reform: Conflicting Perspectives on How to Fix the American Political System, Third Edition edited by Richard J. Ellis and Michael Nelson, gets readers to consider the key issues in reforming political institutions. Written specifically for this volume, each pro or con essay is contributed by a top scholar and examines a concrete proposal for reforming the political system. By focusing on institutions, rather than liberal or conservative public policies, the essays move readers to leave behind ideology and grapple with evidence, and then draw their own conclusions and build their own arguments.