Lester B. Snyder (San Diego) has published Double Take — Unequal Taxation of Equals (Tax Law Series, Vandeplas Publishing, 2007):
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.
M. Carr Ferguson (Davis Polk, New York) praises the book: "[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.”



