WorldCat Identities

Graetz, Michael J.

Works: 58 works in 211 publications in 1 language and 13,388 library holdings
Genres: History  Trials, litigation, etc  Conference papers and proceedings  Documentary films  Casebooks  Social problem films  Nonfiction films  Treaties 
Roles: Author, Other, Editor
Classifications: HD7125, 368.4300973
Publication Timeline
Most widely held works by Michael J Graetz
Death by a thousand cuts : the fight over taxing inherited wealth by Michael J Graetz( Book )

25 editions published between 2005 and 2011 in English and held by 885 WorldCat member libraries worldwide

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which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support?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 multi-year 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: congressmen, 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 longstanding American consensus on progressive taxation is being threatened
The end of energy : the unmaking of America's environment, security, and independence by Michael J Graetz( Book )

17 editions published between 2011 and 2013 in English and held by 830 WorldCat member libraries worldwide

Americans take for granted that when we flip a switch the light will go on, and when we pull up to the pump gas will be plentiful and relatively cheap. Here, Michael Graetz shows us that we have been living an energy delusion for forty years. Until the 1970s, we produced domestically all the oil we needed. Since then, we have had to import most of the oil we use, and we rely on an even dirtier fuel--coal--to produce half of our electricity. Graetz describes decades of energy policy incompetence--from the Nixon administration's fumbled response to the OPEC oil embargo to the current political standoff over "cap and trade"--and argues that we must make better decisions for our energy future. Until Americans face the facts about price, our energy incompetence will continue--and along with it the unraveling of our environment, security, and independence.--From publisher description
The Burger Court and the rise of the judicial right by Michael J Graetz( Book )

6 editions published between 2016 and 2017 in English and held by 750 WorldCat member libraries worldwide

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
Federal income taxation : principles and policies by Michael J Graetz( Book )

34 editions published between 1976 and 2013 in English and Undetermined and held by 706 WorldCat member libraries worldwide

True security : rethinking American social insurance by Michael J Graetz( Book )

8 editions published between 1999 and 2000 in English and Undetermined and held by 596 WorldCat member libraries worldwide

The decline (and fall?) of the income tax by Michael J Graetz( Book )

2 editions published in 1997 in English and held by 498 WorldCat member libraries worldwide

Discussing the income-tax system in rich, anecdotal context, this book also points the way to tax reforms that are simple, sensible, and fair
100 million unnecessary returns : a simple, fair, and competitive tax plan for the United States by Michael J Graetz( Book )

15 editions published between 2008 and 2010 in English and held by 366 WorldCat member libraries worldwide

"In 1940 the instructions to 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 some 2.8 million words - about four times the length of War and Peace. In this 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 describes, this world is within our grasp."--Jacket
Framing the social security debate : values, politics, and economics by R. Douglas Arnold( Book )

6 editions published in 1998 in English and held by 315 WorldCat member libraries worldwide

Competing reform proposals reflect contrasting views about the nature of the Social Security problem and how to solve it. This book examines issues about privatization, national savings and economic growth, the political risks and realities in reforms, lessons from private pension developments in the United States, and the efforts of other advanced industrial countries to adapt their old-age pensions to an aging population. It also poses philosophical arguments about collective versus individual responsibility and the implications of market risks and political risks for stable and secure retirement income policy
The U.S. income tax : what it is, how it got that way, and where we go from here by Michael J Graetz( Book )

3 editions published in 1999 in English and held by 202 WorldCat member libraries worldwide

"The book locates the answers in both the substance of the Internal Revenue Code and the political process that created and feeds this monstrous law. Graetz shows plainly how the income tax is used for political ends; how government has allowed its complexities to grow with no thought of their consequences; and how PAC funds and special interests have affected Congress's will to reform the system. He then looks closely at popular proposals for reform and shows why they are not as fair or as simple as their advocates claim. Pointing the way to tax reforms that really are simple, sensible, and fair, The U.S. Income Tax is a book for everyone concerned with where our tax dollars go and what we get for them."--Jacket
Foundations of international income taxation by Michael J Graetz( Book )

7 editions published in 2003 in English and held by 170 WorldCat member libraries worldwide

Uncharted waters : paying benefits from individual accounts in federal retirement policy : Study Panel final report by Kenneth S Apfel( Book )

11 editions published between 2004 and 2005 in English and held by 165 WorldCat member libraries worldwide

In the debate over Social Security reform, most of the work on individual accounts has focused on how individuals would save and manage those accounts during their working lives. Uncharted Waters goes further and addresses the often neglected questions about how and under what circumstances funds could be withdrawn from these accounts. In Uncharted Waters, a panel of recognized experts created a framework for determining how benefits might be paid if private accounts become a new part of the Social Security system or are created separate from Social Security. This important volume analyzes the potential implications of different policy choices. It considers the ramifications of payout rules for families at different stages of life, particularly for economically disadvantaged groups. The contributors also address how any new individual account program would fit with traditional Social Security, employer-based pensions, and tax-advantaged individual retirement savings (401(k)s and IRAs). As the debate over individual savings accounts rages, Uncharted Waters offers a sound framework for informing public policy on both sides of the argument
Reforming Social Security : a practical and workable system of personal retirement accounts by Fred T Goldberg( Book )

13 editions published in 1999 in English and held by 89 WorldCat member libraries worldwide

This paper details a method for implementing personal retirement accounts (PRAs) as a part of Social Security reform. The approach described here answers the following questions: how funds are collected and credited to each participants' retirement account; how money is invested; and how funds are distributed to retirees. It is designed to accommodate a variety of answers to a wide range of important policy questions; to minimize administrative costs and distribute those costs in a fair and reasonable way; to minimize the burden on employers, especially small employees who do not now maintain a qualified retirement plan; and to meet the expectations of Americans for simplicity, security, control, and independence in ways that are easy to explain and to understand. The system we describe relies on existing payroll and income tax mechanisms for collecting PRA funds and crediting PRA accounts. It provides two basic options for investments: (i) a simply system involving a limited number of funds sponsored by the Social Security Administration and managed by private companies, and (ii) privately sponsored funds with additional investment choices. It also provides two distribution alternatives if distributions are required to be annuitized: (i) an increase in Social Security benefits, and (ii) inflation-protected annuities provided directly to retirees by private companies
An Inconvenient Tax( Visual )

2 editions published in 2011 in English and held by 70 WorldCat member libraries worldwide

Albert Einstein once wrote, "The hardest thing in the world to understand is the income tax." The product of 95 years' worth of additions, subtractions, deductions, and exclusions, it has become such a headache that many are calling for it to be drastically simplified or even removed all together. With a looming fiscal crisis on the horizon, April 15th seems more like a scene from a B-Horror movie than a day to contribute to the common good of the nation. Political favoritism, ineffective social programs, and economic manipulations all reveal the need for tax reform. But how can Americans decide the best way to change the income tax when few people even understand the code or the vast extent to which it truly affects the country "An Inconvenient Tax" explores the history of the income tax and brings to light the causes of its many complexities. The film follows the tax through wars, economic booms, and some of the most significant presidencies in U.S. history. To help crack the code, the film employs the country's top economic experts, commentators, and political voices. Noam Chomsky, Steve Forbes, Joseph Thorndike, Mike Huckabee, Charles Rossotti, Dave M. Walker, Neal Boortz, Michael Graetz, Daniel Shaviro, Leonard Burman, and others discuss not only the problems America faces in the tax code, but also give valuable insights on how to move forward. Finally, the film gives a voice to the creators of several potential tax reform solutions who claim to have found a better way. In a time when many Americans are concerned about the future of the economy, rising deficits, and unfair tax treatment, "An Inconvenient Tax" provides a crucial, honest look at the income tax. For the first time ever, Americans can engage in the tax debate with confidence and perhaps discover a new way to tax
Integration of the U.S. corporate and individual income taxes : the Treasury Department and American Law Institute reports by United States( Book )

2 editions published in 1998 in English and held by 28 WorldCat member libraries worldwide

Life insurance company taxation : the mutual vs. stock differential( Book )

1 edition published in 1986 in English and held by 14 WorldCat member libraries worldwide

The Burger court and the rise of the judicial right by Michael J Graetz( )

2 editions published in 2017 in English and held by 13 WorldCat member libraries worldwide

In this compelling book, Michael J. Graetz and Linda Greenhouse excavate the roots of the most significant Burger Court decisions and show how their legacy affects us today
Follow the money : essays on international taxation by Michael J Graetz( Book )

1 edition published in 2016 in English and held by 10 WorldCat member libraries worldwide

Federal income taxation, principles and policies by Erwin N Griswold( Book )

4 editions published between 1982 and 1983 in English and held by 5 WorldCat member libraries worldwide

Death by a Thousand Cuts The Fight over Taxing Inherited Wealth by Ian Shapiro( )

1 edition published in 2006 in English and held by 5 WorldCat member libraries worldwide

Supplement to Federal income taxation : principles and policies, third edition by Michael J Graetz( Book )

in English and held by 3 WorldCat member libraries worldwide

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The end of energy : the unmaking of America's environment, security, and independence
Alternative Names
Graetz, Michael J.

English (160)

The end of energy : the unmaking of America's environment, security, and independenceFederal income taxation : principles and policiesTrue security : rethinking American social insuranceThe decline (and fall?) of the income tax100 million unnecessary returns : a simple, fair, and competitive tax plan for the United StatesFraming the social security debate : values, politics, and economicsThe U.S. income tax : what it is, how it got that way, and where we go from hereFoundations of international income taxation