LEADER 04145nam 2200721Ia 450 001 9910791880803321 005 20200520144314.0 010 $a1-282-99202-3 010 $a9786612992025 010 $a1-4008-3918-1 024 7 $a10.1515/9781400839186 035 $a(CKB)2560000000058713 035 $a(EBL)664611 035 $a(OCoLC)705944498 035 $a(SSID)ssj0000468294 035 $a(PQKBManifestationID)11284628 035 $a(PQKBTitleCode)TC0000468294 035 $a(PQKBWorkID)10497068 035 $a(PQKB)10488554 035 $a(SSID)ssj0001522008 035 $a(PQKBManifestationID)12582213 035 $a(PQKBTitleCode)TC0001522008 035 $a(PQKBWorkID)11461274 035 $a(PQKB)11283532 035 $a(OCoLC)739052065 035 $a(MdBmJHUP)muse36948 035 $a(DE-B1597)446759 035 $a(OCoLC)979582574 035 $a(DE-B1597)9781400839186 035 $a(Au-PeEL)EBL664611 035 $a(CaPaEBR)ebr10447297 035 $a(CaONFJC)MIL299202 035 $a(MiAaPQ)EBC664611 035 $a(EXLCZ)992560000000058713 100 $a20060918d2006 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aDeath by a thousand cuts$b[electronic resource] $ethe fight over taxing inherited wealth /$fMichael J. Graetz and Ian Shapiro ; with a new epilogue by the authors 205 $a[Rev. ed.]. 210 $aPrinceton, N.J. ;$aWoodstock $cPrinceton University Press$d2006 215 $a1 online resource (387 p.) 300 $aDescription based upon print version of record. 311 $a0-691-12293-8 311 $a0-691-12789-1 320 $aIncludes bibliographical references and index. 327 $t Frontmatter -- $tCONTENTS -- $tAn American Story -- $tThe Battle for Passage -- $tLessons Learned and Missed -- $tEpilogue -- $tGLOSSARY -- $tBIBLIOGRAPHIC ESSAY -- $tACKNOWLEDGMENTS -- $tINDEX 330 $aThis 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which has been on the books continuously since 1916 and is paid by only the wealthiest two percent of Americans, was repealed in 2001 with broad bipartisan support?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. 606 $aInheritance and transfer tax$zUnited States 607 $aUnited States$xPolitics and government$y2001-2009 615 0$aInheritance and transfer tax 676 $a336.2760973 700 $aGraetz$b Michael J$0122984 701 $aShapiro$b Ian$0549030 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910791880803321 996 $aDeath by a thousand cuts$93706621 997 $aUNINA