AuthorTitlePublication NameSummaryYearKeywords
Goldburn P. Maynard Jr. BIDEN'S GAMBIT: ADVANCING RACIAL EQUITY WHILE RELYING ON A RACE-NEUTRAL TAX CODE 131 Yale Law Journal Forum 656 (January 9, 2022) The American Rescue Plan Act was both a major infusion of economic aid to low-income and middle-class Americans and an opportunity for the Biden Administration to keep its promise to promote racial equity. This Essay analyzes ARPA's major provisions to determine their potential impact on racial equity. It argues that the Biden... 2022 Yes
Laura M. Moy A TAXONOMY OF POLICE TECHNOLOGY'S RACIAL INEQUITY PROBLEMS 2021 University of Illinois Law Review 139 (2021) Over the past several years, increased awareness of racial inequity in policing, combined with increased scrutiny of police technologies, have sparked concerns that new technologies may aggravate inequity in policing. To help address these concerns, some advocates and scholars have proposed requiring police agencies to seek and obtain legislative... 2021 Yes
Michelle D. Layser AN OPPORTUNITY FOR REFORM: TAXATION, INEQUALITY, AND OPPORTUNITY ZONES 2021 University of Illinois Law Review Online 20 (April 30, 2021) President Biden took office during a period with significant social and economic challenges. Longstanding problems--such as rising income inequality, a persistent racial wealth gap, and affordable housing shortages--have been exacerbated by the COVID-19 pandemic. The unprecedented public health crisis has disrupted job markets in ways that... 2021 Yes
Edward J. Janger CONSUMER BANKRUPTCY AND RACE: CURRENT CONCERNS AND A PROPOSED SOLUTION 33 Loyola Consumer Law Review 328 (2021) A series of studies have identified a persistent feature of our consumer bankruptcy system: a disproportionate number of African American debtors choose to file Chapter 13 bankruptcy instead of Chapter 7. This would not be a problem if other attributes of African American debtors meant that Chapter 13 was actually the better choice. But for reasons... 2021 Yes
Andrew T. Hayashi DYNAMIC PROPERTY TAXES AND RACIAL GENTRIFICATION 96 Notre Dame Law Review 1517 (March, 2021) Many jurisdictions determine real property taxes based on a combination of current market values and the recent history of market values, introducing a dynamic aspect to property taxes. By design, homes in rapidly appreciating neighborhoods enjoy lower tax rates than homes in other areas. Since growth in home prices is correlated with--and may be... 2021 Yes
Pamela Foohey , Nathalie Martin FINTECH'S ROLE IN EXACERBATING OR REDUCING THE WEALTH GAP 2021 University of Illinois Law Review 459 (2021) Research shows that Black, Latinx, and other minorities pay more for credit and banking services, and that wealth accumulation differs starkly between their households and white households. The link between debt inequality and the wealth gap, however, remains less thoroughly explored, particularly in light of new credit products and debt-like... 2021 Yes
James T. Smith NURTURING THE BABY BOND PROPOSAL: HOW TAX PRINCIPLES CAN CLOSE THE RACIAL WEALTH GAP IN THE UNITED STATES 94 Temple Law Review 147 (Fall, 2021) [T]he problems of racial injustice and economic injustice cannot be solved without a radical redistribution of political and economic power. Every day I'm trying to play catch-up, said Kourtney McGowan--a Black mother from California who became unemployed after her company refused to accommodate her work schedule during the COVID-19 pandemic.... 2021 Yes
Robert Rizzi RACE TO THE MINIMUM: THE NEW CORPORATE TAX REFORM 48 Corporate Taxation 30 (July/August, 2021) With the latest reform proposals released in April, the Biden administration has signaled a series of changes to the corporate income tax, most of which are set forth (for the moment) in outline form. Some of these proposals, such as the book income plan, discussed further below, were anticipated based upon statements released during the... 2021 Yes
McKay Cunningham , Latonia Haney Keith REDLINING AND INTERGENERATIONAL WEALTH 64-DEC Advocate 24 (November/December, 2021) This April, HB 377 was signed into law. The new law aims to ban critical race theory in Idaho public schools. President Trump had previously issued an executive order excluding from federal contracts any diversity training interpreted as containing Divisive Concepts. Among the content considered divisive was critical race theory. The debate,... 2021 Yes
Leslie Book TAX ADMINISTRATION AND RACIAL JUSTICE: THE ILLEGAL DENIAL OF TAX-BASED PANDEMIC RELIEF TO THE NATION'S INCARCERATED POPULATION 72 South Carolina Law Review 667 (Spring, 2021) I. Introduction. 667 II. The Litigation over the IRS Policy. 677 A. The District Court Finds the IRS's Actions Illegal. 677 B. Getting Prisoners the Money: Implementation Issues. 681 III. The Harmful Impact of the IRS's Policy of Denying Benefits to the Incarcerated. 684 IV. How the Concept of Racialized Burdens Gives Deeper Meaning to the IRS's... 2021 Yes
Bridget J. Crawford , Wendy C. Gerzog TAX BENEFITS, HIGHER EDUCATION, AND RACE: A GIFT TAX PROPOSAL FOR DIRECT TUITION PAYMENTS 72 South Carolina Law Review 783 (Spring, 2021) I. Introduction. 784 II. Higher Education Costs. 791 A. Tuition and Fees. 791 B. Student Debt and Loan Repayment. 792 III. Tax Benefits for Higher Education. 794 A. Overview of Income Tax Benefits. 794 B. Overview of Wealth Transfer Tax Benefits. 796 C. Tax Expenditures for Education. 799 IV. Aproposal to Eliminate Tax Benefits for Direct Payments... 2021 Yes
Jordan M. Wayburn TAXATION AND RACIAL INJUSTICE IN SOUTH CAROLINA 72 South Carolina Law Review 847 (Spring, 2021) I. Introduction. 847 II. South Carolina's Story: The Problem. 850 A. Racial Animus: The South Carolina Constitution of 1895 and Disenfranchisement by Taxation. 851 1. Literacy Tests and the Property Tax Exemption. 853 2. The Poll Tax. 857 B. Abuse of Demographic Differences: South Carolina Public School Desegregation and Funding. 858 C. Facially... 2021 Yes
Mark Dorosin THE BATTLE OF BRANDY CREEK: HOW ONE BLACK COMMUNITY FOUGHT ANNEXATION, TAX REVALUATION, AND DISPLACEMENT 72 South Carolina Law Review 817 (Spring, 2021) I. Introduction. 817 II. The Plan to Redevelop and Displace. 819 A. The Proposal. 819 B. Legislative Annexation. 820 C. One Sale, and the Community Is Cut in Half. 823 D. The 2007 Tax Reassessment. 825 III. The Community Fights Back. 829 A. Deannexation. 830 B. Reassessment. 834 C. Property Tax Refunds. 837 IV. Annexation, Taxation, and the... 2021 Yes
Artika R. Tyner THE RACIAL WEALTH GAP: STRATEGIES FOR ADDRESSING THE FINANCIAL IMPACT OF MASS INCARCERATION ON THE AFRICAN AMERICAN COMMUNITY 28 George Mason Law Review 885 (Spring, 2021) The wealth gap between blacks and whites is projected to take 228 years to bridge, which may appear to be an insurmountable challenge. Yet, identifying the challenge and facing the reality of its contributing factors is the first step towards addressing the issue. Economists and scholars have identified many contributing factors influencing this... 2021 Yes
Dorothy A. Brown THE SOUTH BRONX HAS SOMETHING TO SAY: SYMPOSIUM KEYNOTE 72 South Carolina Law Review 617 (Spring, 2021) My book, The Whiteness of Wealth, was recently published by Crown. It looks at how systemic racism and federal tax policies compound our racial wealth gap. My book is based on my research that began with an invitation in the mid-1990s from Karen Brown and Mary Louise Fellows, who were editing a book called Taxing America. My chapter, entitled The... 2021 Yes
Francine J. Lipman , Nicholas A. Mirkay , Palma Joy Strand #BLACKTAXPAYERSMATTER: ANTI-RACIST RESTRUCTURING OF U.S. TAX SYSTEMS 46 Human Rights 10 (2020) The world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death will be a catalyst for meaningful change. Throughout the world, rallies, marches, and vigils have filled public... 2020 Yes
Martin G. Vallespinos CAN THE WTO STOP THE RACE TO THE BOTTOM? TAX COMPETITION AND THE WTO 40 Virginia Tax Review 93 (Fall, 2020) In this article, I analyze the interaction between income tax competition and the multilateral trade regime. I argue that several forms of tax competition such as special tax zones (STZs), export tax incentives, participation exception, profit shifting toleration, and tax havens are distortive to international trade and therefore should be policed... 2020 Yes
Reuven Avi-Yonah, Orli Avi-Yonah, Nir Fishbien, Haiyan Xu FEDERALIZING TAX JUSTICE 53 Indiana Law Review 461 (2020) The United States is the only large federal country that does not have an explicit way to reduce the economic disparities among more and less developed regions. In Germany, for example, federal revenues are distributed by a formula that takes into account the relative level of wealth of each state (the so-called Finanzausgleich, or fiscal... 2020 Yes
Rafael I. Pardo FINANCIAL FREEDOM SUITS: BANKRUPTCY, RACE, AND CITIZENSHIP IN ANTEBELLUM AMERICA 62 Arizona Law Review 125 (Spring, 2020) This Article presents a new frame of reference for thinking about how the federal government facilitated citizenship claims by free people of color in the antebellum United States. While scholars have accounted for various ways in which free black litigants may have made such claims, they have not considered how the Bankruptcy Act of 1841 enabled... 2020 Yes
Neil L. Sobol GRIFFIN v. ILLINOIS: JUSTICE INDEPENDENT OF WEALTH? 49 Stetson Law Review 399 (Spring, 2020) There can be no equal justice where the kind of trial a man gets depends on the amount of money he has. --Justice Hugo Black (1956) My work with the poor and the incarcerated has persuaded me that the opposite of poverty is not wealth; the opposite of poverty is justice. --Bryan Stevenson (2014) Justice Hugo Black's frequently quoted comment... 2020 Yes
Cyril A.L. Heron HOW TO SUE AN ASUE? CLOSING THE RACIAL WEALTH GAP THROUGH THE TRANSPLANTATION OF A CULTURAL INSTITUTION 26 Michigan Journal of Race and Law 171 (Fall, 2020) Asues, academically known as Rotating Savings and Credit Associations (or ROSCAs for short), are informal cultural institutions that are prominent in developing countries across the globe. Their utilization in those countries provide rural and ostracized communities with a means to save money and invest in the community simultaneously. Adoption of... 2020 Yes
  NYC PROPERTY TAX SYSTEM UPHELD 26 CITYLAW 12 (2020) An Organization challenged New York City's property tax system as unfair, unconstitutional and discriminatory. Tax Equity Now NY LLC, an association of property owners and renters, filed a lawsuit challenging the New York City property tax system. The owners and renters alleged that the City's property tax system was unfair and results in racial... 2020 Yes
Dr. Charles J. Reid, Jr. PANDEMIC OF INEQUALITY: AN INTRODUCTION TO INEQUALITY OF RACE, WEALTH, AND CLASS, EQUALITY OF OPPORTUNITY 14 University of St. Thomas Journal of Law & Public Policy 1 (December, 2020) This Symposium was proposed and planned months before COVID-19 emerged as a public health emergency. Still, it can safely be said that the COVID pandemic that ravaged the United States in the summer and fall of 2020--a pandemic, furthermore, that poses an even greater threat in the upcoming winter--has revealed in vivid detail the inequalities at... 2020 Yes
Edward R. Morrison, Belisa Pang, Antoine Uettwiller, Columbia University, Yale University, Imperial College London RACE AND BANKRUPTCY: EXPLAINING RACIAL DISPARITIES IN CONSUMER BANKRUPTCY 63 Journal of Law & Economics 269 (May, 2020) African American bankruptcy filers select Chapter 13 far more often than other debtors, who opt instead for Chapter 7, which has higher success rates and lower attorneys' fees. Prior scholarship blames racial discrimination by attorneys. We propose an alternative explanation: Chapter 13 offers benefits, including retention of cars and driver's... 2020 Yes
Palma Joy Strand, Nicholas A. Mirkay RACIALIZED TAX INEQUITY: WEALTH, RACISM, AND THE U.S. SYSTEM OF TAXATION 15 Northwestern Journal of Law & Social Policy 265 (Spring, 2020) This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been... 2020 Yes
Hon. Jason D. Woodard RACING TO RESOLUTION: A PRELIMINARY STUDY OF INDIA'S NEW BANKRUPTCY CODE 52 George Washington International Law Review 393 (2020) Motivated in part by its low rankings in the World Bank's annual Doing Business reports, India enacted a new bankruptcy code in 2016. The new law is significantly different from the United States' highly-ranked code but was likewise designed to engineer a rise in the World Bank rankings. This Article examines the dynamic from two perspectives. Part... 2020 Yes
Pippa Browde TAX BURDENS AND TRIBAL SOVEREIGNTY: THE PROHIBITION ON LAVISH AND EXTRAVAGANT BENEFITS UNDER THE TRIBAL GENERAL WELFARE EXCLUSION 20 Nevada Law Journal 651 (Spring, 2020) This article examines a portion of a relatively new federal tax statute, the Tribal General Welfare Exclusion (TGWE), that allows qualified individuals an exclusion from gross income for payments received from American Indian/Alaska Native tribes for any Indian general welfare benefit. Indian general welfare benefits are payments made to tribal... 2020 Yes
Clinton G. Wallace TAX POLICY AND OUR DEMOCRACY 118 Michigan Law Review 1233 (April, 2020) Our Selfish Tax Laws: Toward Tax Reform that Mirrors Our Better Selves. By Anthony C. Infanti. Cambridge: The MIT Press. 2018. Pp. xi, 159. $39. Racial Taxation: Schools, Segregation, and Taxpayer Citizenship, 1869-1973. By Camille Walsh. Chapel Hill: The University of North Carolina Press. 2018. Pp. xii, 176. Cloth, $90; paper, $29.95. In her new... 2020 Yes
Adam Crepelle TAXES, THEFT, AND INDIAN TRIBES: SEEKING AN EQUITABLE SOLUTION TO STATE TAXATION OF INDIAN COUNTRY COMMERCE 122 West Virginia Law Review 999 (Spring, 2020) I. Introduction. 999 II. Tribal Sovereignty and Taxes. 1001 III. Quil Ceda Village--A New Level of Injustice. 1009 A. History of QCV. 1009 B. The Tax Showdown at QCV. 1011 IV. Problem with State Taxation of Indian Country. 1014 V. Solutions. 1021 A. State Power Stops at the Reservation's Edge. 1021 B. Tax 'Em Back. 1028 VI. Conclusion. 1032 2020 Yes
Mark J. Cowan TAXING CANNABIS ON THE RESERVATION 57 American Business Law Journal 867 (Winter 2020) American Indian tribes that enter the cannabis industry confront a multis-overeign tax system that lacks certainty and horizontal equity. The complex interaction of state legalization and taxation of cannabis, federal tax law, the status of tribes as both governments and business enterprises, and the legal and tax landscape in Indian country can... 2020 Yes
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