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100	1		_aMadoff, Ray D., _d1958- _eauthor _4aut _4http://id.loc.gov/vocabulary/relators/aut _0http://id.loc.gov/authorities/names/no2002011832 _1http://id.loc.gov/rwo/agents/no2002011832 _948052
245	1	4	_aThe second estate : _bhow the tax code made an American aristocracy / _cRay D. Madoff.
263			_a2510
264		1	_aChicago : _bThe University of Chicago Press, _c2025.
300			_a xvi, 223 pages : _b223 p. : illustrations ; _c 23 cm
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504			_aIncludes bibliographical references and index.
505	0		_aThe President and the Billionaire -- The Tax-Avoidance Playbook -- Jubilee -- The Myth of Nonpayers -- The I in Philanthropy -- Our Common Wealth.
520			_a"A revelatory book that lifts the curtain on America's most consequential public deception: how the rich get richer using tools the government gave them. Amid conflicting narratives about the drivers of wealth and inequality in the United States, one constant hovers in the background: the US tax code. No political force has been more consequential-or more utterly opaque-than the 7,000-page document that details who pays what in American society and government. Most of us have a sense that it's an unfair system. But does anyone know exactly how it's unfair? Legal scholar Ray D. Madoff knows. In The Second Estate, she offers an unprecedented look behind the scenes of America's byzantine system of taxation, laying bare not only its capacity to consolidate wealth but also the mechanisms by which it has created two fundamentally separate American societies: the working Americans who pay and the ultra-rich who benefit. This is not a story of offshore accounts or secret tax havens. In The Second Estate, Madoff shows that the US system itself has, over time, been stripped and reconstituted such that it now offers a series of secret paths, hidden in plain sight, for wealthy people in the know to avoid taxation altogether. Through the strategic avoidance of traditional income, leveraging of investments and debt, and exploitation of rules designed to promote charitable giving, America's wealthy do more than just pay less than their share; they remove themselves from the tax system entirely. Wealth becomes its own sovereign state, and the living is surprisingly-and maddeningly-cheap"-- Provided by publisher.
650		0	_aTaxation _zUnited States _0http://id.loc.gov/authorities/subjects/sh85132861
650		0	_aTax planning _zUnited States _0http://id.loc.gov/authorities/subjects/sh2008112546
650		0	_aRich people _zUnited States _0http://id.loc.gov/authorities/subjects/sh2010111046
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