An unconventional argument that occasionally overreaches but nevertheless provides a significant challenge to orthodox discussions of taxation. For most people taxes are not only as inevitable as death, they are about as much fun to ponder. As a result, the social implications of tax policy are even less well understood than the forms provided by the IRS. McCaffery (Law/Univ. of Southern California) builds his effort to remedy this public ignorance on a basic truth: Taxes embody normative values because they cannot be levied without rewarding some people and punishing others. In the US these values have included traditional attitudes about women and the family, and have produced a tax system that punishes women. McCaffery's primary evidence for this claim (buttressed by real- life cases) is the ``secondary-earner penalty'' faced by working wives. When couples file jointly, they qualify for the maximum amount of relief through exemptions and deductions, even if only one has an income. A second income, almost always considered to be the wife's, is therefore taxed in full, effectively bearing a heavier tax burden. Moreover, her net income is even further reduced if she must pay for child care. In recent years the taxation of families has been a prominent component of many political agendas, of course, but the most common proposal—a credit per child payable whether or not both parents work—actually adds to this secondary-earner penalty rather than alleviating it. For McCaffery the ulterior motive here is clear: Those who favor keeping mothers out of the workforce and in single-earner homes are again looking to tax policy as a vehicle for pursuing their goals. And if history is any indication, unless those with alternative values wise up about the social implications of tax policy, the champions of the patriarchal family will again prevail. This is intended to be a provocative volume, and it is. (15 line drawings)
Pub Date: April 15, 1997
ISBN: 0-226-55557-7
Page Count: 312
Publisher: Univ. of Chicago
Review Posted Online: May 19, 2010
Kirkus Reviews Issue: Feb. 15, 1997
A moving meditation on mortality by a gifted writer whose dual perspectives of physician and patient provide a singular...
A neurosurgeon with a passion for literature tragically finds his perfect subject after his diagnosis of terminal lung cancer.
Writing isn’t brain surgery, but it’s rare when someone adept at the latter is also so accomplished at the former. Searching for meaning and purpose in his life, Kalanithi pursued a doctorate in literature and had felt certain that he wouldn’t enter the field of medicine, in which his father and other members of his family excelled. “But I couldn’t let go of the question,” he writes, after realizing that his goals “didn’t quite fit in an English department.” “Where did biology, morality, literature and philosophy intersect?” So he decided to set aside his doctoral dissertation and belatedly prepare for medical school, which “would allow me a chance to find answers that are not in books, to find a different sort of sublime, to forge relationships with the suffering, and to keep following the question of what makes human life meaningful, even in the face of death and decay.” The author’s empathy undoubtedly made him an exceptional doctor, and the precision of his prose—as well as the moral purpose underscoring it—suggests that he could have written a good book on any subject he chose. Part of what makes this book so essential is the fact that it was written under a death sentence following the diagnosis that upended his life, just as he was preparing to end his residency and attract offers at the top of his profession. Kalanithi learned he might have 10 years to live or perhaps five. Should he return to neurosurgery (he could and did), or should he write (he also did)? Should he and his wife have a baby? They did, eight months before he died, which was less than two years after the original diagnosis. “The fact of death is unsettling,” he understates. “Yet there is no other way to live.”
A moving meditation on mortality by a gifted writer whose dual perspectives of physician and patient provide a singular clarity.Pub Date: Jan. 19, 2016
ISBN: 978-0-8129-8840-6
Page Count: 248
Publisher: Random House
Review Posted Online: Sept. 29, 2015
Kirkus Reviews Issue: Oct. 15, 2015
PERSPECTIVES
For Howard Zinn, long-time civil rights and anti-war activist, history and ideology have a lot in common. Since he thinks that everything is in someone's interest, the historian—Zinn posits—has to figure out whose interests he or she is defining/defending/reconstructing (hence one of his previous books, The Politics of History). Zinn has no doubts about where he stands in this "people's history": "it is a history disrespectful of governments and respectful of people's movements of resistance." So what we get here, instead of the usual survey of wars, presidents, and institutions, is a survey of the usual rebellions, strikes, and protest movements. Zinn starts out by depicting the arrival of Columbus in North America from the standpoint of the Indians (which amounts to their standpoint as constructed from the observations of the Europeans); and, after easily establishing the cultural disharmony that ensued, he goes on to the importation of slaves into the colonies. Add the laborers and indentured servants that followed, plus women and later immigrants, and you have Zinn's amorphous constituency. To hear Zinn tell it, all anyone did in America at any time was to oppress or be oppressed; and so he obscures as much as his hated mainstream historical foes do—only in Zinn's case there is that absurd presumption that virtually everything that came to pass was the work of ruling-class planning: this amounts to one great indictment for conspiracy. Despite surface similarities, this is not a social history, since we get no sense of the fabric of life. Instead of negating the one-sided histories he detests, Zinn has merely reversed the image; the distortion remains.
Pub Date: Jan. 1, 1979
ISBN: 0061965588
Page Count: 772
Publisher: Harper & Row
Review Posted Online: May 26, 2012
Kirkus Reviews Issue: Jan. 1, 1979
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