How the antitax fringe went mainstream—and now threatens America’s future The postwar United States enjoyed large, widely distributed economic rewards—and most Americans accepted that taxes were a reasonable price to pay for living in a society of shared prosperity. Then in 1978 California enacted Proposition 13, a property tax cap that Ronald Reagan hailed as a “second American Revolution,” setting off an antitax, antigovernment wave that has transformed American politics and economic policy. In The Power to Destroy, Michael Graetz tells the story of the antitax movement and how it holds America hostage—undermining the nation’s ability to meet basic needs and fix critical problems. In 1819, Chief Justice John Marshall declared that the power to tax entails “the power to destroy.” But The Power to Destroy argues that tax opponents now wield this destructive power. Attacking the IRS, protecting tax loopholes, and pushing tax cuts from Reagan to Donald Trump, the antitax movement is threatening the nation’s social safety net, increasing inequality, ballooning the national debt, and sapping America’s financial strength. The book chronicles how the movement originated as a fringe enterprise promoted by zealous outsiders using false economic claims and thinly veiled racist rhetoric, and how—abetted by conservative media and Grover Norquist’s “taxpayer protection pledge"—it evolved into a mainstream political force. The important story of how the antitax movement came to dominate and distort politics, and how it impedes rational budgeting, equality, and opportunities, The Power to Destroy is essential reading for understanding American life today.

Examines the history and operations of the IRS and discusses reform efforts

Andrew confirms in this groundbreaking exploration what many have suspected for a long time: that presidents, political appointees, and bureaucrats have attempted to use the Internal Revenue Service to punish their enemies.

For years, the so-called better-war school of thought has argued that the United States built a legitimate and viable non-Communist state in South Vietnam in the latter years of the Vietnam War and that it was only the military abandonment of this state that brought down the Republic of Vietnam. But Andrew J. Gawthorpe, through a detailed and incisive analysis, shows that, in fact, the United States failed in its efforts at nation building and had not established a durable state in South Vietnam. Drawing on newly opened archival collections and previously unexamined oral histories with dozens of U.S. military officers and government officials, To Build as Well as Destroy demonstrates that the United States never came close to achieving victory in the late 1960s and early 1970s. Gawthorpe tells a story of policy aspirations and practical failures that stretches from Washington, D.C., to the Vietnamese villages in which the United States implemented its nationbuilding strategy through the Office of Civil Operations and Revolutionary Development Support known as CORDS. Structural factors that could not have been overcome by the further application of military power thwarted U.S. efforts to build a viable set of non-Communist political, economic, and social institutions in South Vietnam. To Build as Well as Destroy provides the most comprehensive account yet of the largest and best-resourced nation-building program in U.S. history. Gawthorpe's analysis helps contemporary policy makers, diplomats, and military officers understand the reasons for this failure. At a moment in time when American strategists are grappling with military and political challenges in Afghanistan, Iraq, and Syria, revisiting the historical lessons of Vietnam is a worthy endeavor.