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Chapter 20 reflects on Goethe’s unique way of thinking and his persistent challenges to orthodoxy. It builds on Goethe’s own assertion that he was ‘not naturally equipped to do philosophy in its proper sense’, and argues that his thought engages the figurative power of ‘improper’ (that is, poetic) language to do philosophical work. The chapter notes his criticism of the modes of, among others, Kant and Hegel, and highlights places in Goethe’s oeuvre, including in his literary works, where we can see new and unconventional pathways for thought being built.
Chapter 3 addresses the ways in which EITC delivery and administration are problematic and challenging, both for the government and taxpayers. A major challenge with self-declaration is the persistently high overpayment rate. This chapter seeks to distinguish between intentional and unintentional taxpayer noncompliance, and describes the tension between accurate outcomes and inexpensive administration. The IRS relies on return processing filters and an inefficient automated examination process to pursue questionable EITC claims. A significant percentage of taxpayers chosen for audit prove to be eligible for the credit. However, the confusing and inefficient examination process creates untimely delays in benefit delivery, and sometimes eligible taxpayers are unable to prevail in an audit because of systemic barriers. Other issues related to delivering EITC as a tax refund include return preparer misconduct, predatory lending practices related to return preparation, and tax-related identity theft.
Fiona Hum, Monash University, Victoria,Bronwen Jackman, University of New England, Australia,Ottavio Quirico, University of New England, Australia,Gregor Urbas, Australian National University, Canberra,Kip Werren, University of New England, Australia