Add to ORKGThe tax law’s race-blind approach produces bad tax policy. This essay uses three very different examples to show how failing to openly and honestly address race generates bias, and how devasting the results can be. Ignoring race does not solve problems; it creates them. ProPublica has shown, for example, that because of the perils of filing income taxes while Black, the five most heavily audited counties in the United States are Black and poor. The racial bias long tolerated—and sometimes exploited—by tax scholars and policymakers affects all aspects of the tax law. In 1986, Sam Gilliam was denied tax deductions that others in similar situations enjoyed. In 2000, Liberia was threatened with sanctions for being a tax haven, but Switzerland w...
Simply put, this article stands the traditional concept of tax equity on its head. Challenging the n...
Using Census data and the Survey of Income Program participation (SIPP), the authors use social scie...
No longer is it acceptable to rationalize racial hierarchy in explicit terms. Today’s ideology subst...
The tax law’s race-blind approach produces bad tax policy. This essay uses three very different exam...
What is the relevance of race to tax law? The race issues are apparent when one studies a subject li...
This Article describes the connection between wealth inequality and the increasing structural racism...
This article provides evidence that the American taxation system disproportionately impacts the Blac...
High assessments on African American-owned land became a common, if often invisible, feature of Jim ...
To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments...
Tax avoidance and evasion are deeply entrenched in Bangladesh, where 37% of GDP comes from ‘black ...
The politics behind tax legislation are explored in order to demonstrate that, rather than being sur...
Tax avoidance and evasion are deeply entrenched in Bangladesh, where 37% of GDP comes from ‘black mo...
This Essay is the first general survey of the taxation of free Blacks in free and slave states betwe...
The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental pub...
A Review of The Whiteness of Wealth: How the Tax System Impoverishes Black Americans—and How We Can...
Simply put, this article stands the traditional concept of tax equity on its head. Challenging the n...
Using Census data and the Survey of Income Program participation (SIPP), the authors use social scie...
No longer is it acceptable to rationalize racial hierarchy in explicit terms. Today’s ideology subst...
The tax law’s race-blind approach produces bad tax policy. This essay uses three very different exam...
What is the relevance of race to tax law? The race issues are apparent when one studies a subject li...
This Article describes the connection between wealth inequality and the increasing structural racism...
This article provides evidence that the American taxation system disproportionately impacts the Blac...
High assessments on African American-owned land became a common, if often invisible, feature of Jim ...
To prevent inflated property tax bills, the Michigan Constitution prohibits property tax assessments...
Tax avoidance and evasion are deeply entrenched in Bangladesh, where 37% of GDP comes from ‘black ...
The politics behind tax legislation are explored in order to demonstrate that, rather than being sur...
Tax avoidance and evasion are deeply entrenched in Bangladesh, where 37% of GDP comes from ‘black mo...
This Essay is the first general survey of the taxation of free Blacks in free and slave states betwe...
The Supreme Court held, in Bob Jones University v. United States, that violations of fundamental pub...
A Review of The Whiteness of Wealth: How the Tax System Impoverishes Black Americans—and How We Can...
Simply put, this article stands the traditional concept of tax equity on its head. Challenging the n...
Using Census data and the Survey of Income Program participation (SIPP), the authors use social scie...
No longer is it acceptable to rationalize racial hierarchy in explicit terms. Today’s ideology subst...