AuthorTitleCitationSummaryYear
Wei Cui NEW PUZZLES IN INTERNATIONAL TAX AGREEMENTS 75 Tax Law Review 201 (Spring, 2022) On June 5, 2021, finance ministers of the G7 group of advanced economies emerged from a meeting in London to announce their agreement, in principle, to implement a global minimum tax. The governments involved instantly proclaimed the agreement to be seismic, landmark, and historic. U.S. Treasury Secretary Janet Yellen declared that it... 2022
Robert J. Kiggins, Esq. OECD PILLAR ONE AND PILLAR TWO: A NEW PARADIGM FOR INCOME TAXATION OF INTERNATIONAL BUSINESS? PART II: UPDATE TO PILLAR ONE AND DISCUSSION OF OECD PILLAR TWO 49 Corporate Taxation 31 (January/February, 2022) This article examines the OECD's Pillar Two, which proposes a general global minimum income tax rate of 15% for multinational enterprises, by walking the reader through the Pillar Two Blueprint and subsequent developments. As noted in the previous article appearing in the September/October 2021 issue of this publication, the Pillar One (Profit... 2022
Pamela Foohey, Robert M. Lawless, Deborah Thorne PORTRAITS OF BANKRUPTCY FILERS 56 Georgia Law Review 573 (Spring, 2022) One in ten adult Americans has turned to the consumer bankruptcy system for help. For almost forty years, the only systematic data collection about the people who file bankruptcy has come from the Consumer Bankruptcy Project (CBP), for which we serve as co-principal investigators. In this Article, we use CBP data from 2013 to 2019 to describe who... 2022
Martha M. Ertman REPARATIONS FOR RACIAL WEALTH DISPARITIES AS REMEDY FOR SOCIAL CONTRACT BREACH 85 Law and Contemporary Problems 231 (2022) Acute crises such as the COVID-19 pandemic and the 2008 financial meltdown exposed and exacerbated chronic racial wealth disparities. Those disparities accumulated over time as government and private actions--often involving contracts--systemically benefitted White Americans and institutions at the expense of African-Americans. This Article focuses... 2022
Martha T. McCluskey RETHINKING ECONOMICS FOR TAX LAW AND POLITICAL ECONOMY 83 Ohio State Law Journal Online 94 (2022) C1-3Table of Contents I. Introduction. 94 II. Framing the Economy's Power. 95 A. Reclaiming Power and Knowledge from a Market-Mystified Politics. 96 B. Rethinking Economics for LPE. 99 III. An LPE Economics for Tax Policy. 100 A. Taxation as Market-Making, not Market-Distorting. 101 B. Taxing to Value Democracy and the Planet. 106 IV. Conclusion.... 2022
A. Mechele Dickerson SHINING A BRIGHT LIGHT ON THE COLOR OF WEALTH 120 Michigan Law Review 1085 (April, 2022) The Whiteness of Wealth: How the Tax System Impoverishes Black Americans--and How We Can Fix It. By Dorothy A. Brown. New York: Crown. 2021. Pp. iv, 288. $27. Professor Dorothy A. Brown boldly asserts in The Whiteness of Wealth: How the Tax System Impoverishes Black Americans--and How We Can Fix It that whiteness has consistently and continually... 2022
Michelle D. Layser TAX (DIS)CONFORMITY, REVERSE FEDERALISM, AND SOCIAL JUSTICE REFORM 53 Seton Hall Law Review 413 (2022) State tax systems may seem like an odd place to look for social justice reform strategies. Yet, in the United States, state and local governments frequently use tax law to remedy injustices in areas in which traditionally subordinated groups are often vulnerable. The federal tax system, in particular, has long been used to remedy poverty, access... 2022
Reuven Avi-Yonah , Young Ran (Christine) Kim TAX HARMONY: THE PROMISE AND PITFALLS OF THE GLOBAL MINIMUM TAX 43 Michigan Journal of International Law 505 (2022) The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract... 2022
David Gamage, John R. Brooks TAX NOW OR TAX NEVER: POLITICAL OPTIONALITY AND THE CASE FOR CURRENT-ASSESSMENT TAX REFORM 100 North Carolina Law Review 487 (January, 2022) The U.S. income tax system is broken. Due to the realization doctrine and taxpayers' consequent ability to defer taxation of gains, taxpayers can easily minimize or avoid the taxation of investment income, a failure that is magnified many times over when considering the ultra-wealthy. As a result, this small group of taxpayers commands an enormous... 2022
Alice G. Abreu TAX ON THE GROUND: HOW A VITA COURSE ENHANCES THE LAW SCHOOL CURRICULUM 19 Pittsburgh Tax Review 101 (Spring, 2022) Suggesting that all law schools should offer a course that allows law students to receive academic credit for preparing tax returns through the Internal Revenue Service's (IRS) Volunteer Income Tax Assistance (VITA) program might seem misguided. After all, tax return preparation is not legal work. It does not require admission to the bar and... 2022
Adam B. Thimmesch TAX, INCORPORATED: DYNAMIC INCORPORATION AND THE MODERN FISCAL STATE 54 Arizona State Law Journal 179 (Spring, 2022) The U.S. federal structure tasks the states with providing many of the critical services on which individuals rely for their basic needs. State fiscal stability is therefore critical to state residents' health, economic security, and physical safety, especially in times of macroeconomic hardship. It is unfortunate in this regard that prevailing... 2022
Jeremy Bearer-Friend , Ari Glogower , Ariel Jurow Kleiman , Clinton G. Wallace TAXATION AND LAW AND POLITICAL ECONOMY 83 Ohio State Law Journal 471 (2022) The Law and Political Economy (LPE) project seeks to reorient legal thought by centering considerations of power, equality, and democracy. This reorientation would supplant approaches to legal thought that prioritize efficiency and neutrality, and that imagine a pre-political market encased from legal scrutiny or intervention. This Article seeks... 2022
Kyle Willmott , Department of Sociology & Anthropology, Simon Fraser University, Burnaby, British Columbia, Canada TAXES, TAXPAYERS, AND SETTLER COLONIALISM: TOWARD A CRITICAL FISCAL SOCIOLOGY OF TAX AS WHITE PROPERTY 56 Law and Society Review 6 (March, 2022) In settler colonial states such as Canada, tax is central to political ideas that circulate about Indigenous nations and people. The stories that are told about Indigenous peoples by taxpayers' often involve complaints about budgets, welfare, and unfair tax arrangements. The paper theorizes how informal tax imaginaries' and taxpayer... 2022
Diane Kemker TEACHING CRITICAL TAX: WHAT, WHY, & HOW 19 Pittsburgh Tax Review 143 (Spring, 2022) Critical tax is an approach to the analysis of tax law and policy that takes race, gender, sexual orientation, disability, citizenship/immigrant status, and other historically marginalized statuses into account, and does so in a way that is centrally focused on the role of tax law in creating and perpetuating persistent economic inequality and... 2022
Stephanie McMahon TEACHING TAX THROUGH FILM: IT'S NOT AS CRAZY AS IT SOUNDS 19 Pittsburgh Tax Review 183 (Spring, 2022) As all tax attorneys know, tax is a fascinating topic that touches all parts of our lives. Even students who do not aspire to be tax practitioners almost certainly benefit personally and professionally from understanding the basics of American taxation. Therefore, it is perplexing that students are not lined up to take tax courses in law school.... 2022
Carlo Garbarino THE ARCHITECTURE OF THE COUNTRY-BY-COUNTRY MINIMUM TAX REGIME PROPOSED BY THE UNITED STATES 25 Florida Tax Review 835 (Spring, 2022) The Article discusses the structural dynamics that will underlie the international negotiations prompted by a U.S. proposal about a minimum global tax. Part I outlines the main features of this proposal, while Part II describes in more in detail how home countries can upgrade their strategies against profit-shifting and tax competition through a... 2022
Veronikah Warms THE COST OF INJUSTICE: HOW TEXAS'S "BAIL REFORM" KEEPS LOW-INCOME PEOPLE & PEOPLE OF COLOR BEHIND BARS 27 Texas Journal on Civil Liberties & Civil Rights 273 (Spring, 2022) The term Latinx is used in this piece in keeping with academic convention. Latinx is widely used in academic contexts and is more inclusive of nonbinary people in the sense that it is gender neutral, yet it has not been widely accepted in the community. See Luisa Torregrosa, Many Latinos say Latinx offends or bothers them. Here's why., NBC... 2022
Sarah Moore Johnson , Raymond C. Odom THE FORGOTTEN 40 ACRES: HOW REAL PROPERTY, PROBATE & TAX LAWS CONTRIBUTED TO THE RACIAL WEALTH GAP AND HOW TAX POLICY COULD REPAIR IT 57 Real Property, Trust and Estate Law Journal 1 (Spring, 2022) Authors' Synopsis: American racial history has been intertwined with land and wealth since the dawn of our nation. Slavery and the country's continued policies of institutionalized racism have resulted in a median ten-to-one wealth disparity between White and Black Americans. Throughout history, reparations have been a recognized method for... 2022
Kelsey L. Hess , Andrea C. F. Wolfs , Deborah Goldfarb , Jacqueline R. Evans , Timothy Hayes , Caroline Granitur , Stefanie McLaney THE INFLUENCE OF GENDER AND OTHER EXTRALEGAL FACTORS ON STUDENT LOAN BANKRUPTCY DECISIONS 28 Psychology, Public Policy, and Law 137 (February, 2022) As our nation grapples with responding to trillions of dollars in student loan debt, bankruptcy courts make daily decisions about whether to free individuals from these monetary obligations. To analyze factors that influence discharge decisions and to see whether prior findings of gender biases are replicated within the bankruptcy context, we... 2022
Richard D. Marsico THE INTERSECTION OF RACE, WEALTH, AND SPECIAL EDUCATION: THE ROLE OF STRUCTURAL INEQUITIES IN THE IDEA 66 New York Law School Law Review 207 (2021/2022) Congress passed the Individuals with Disabilities Education Act (IDEA) in 1975 to counteract public schools' widespread discrimination against children with disabilities by warehousing them in separate classrooms where they did not receive a meaningful education or excluding them from school altogether. At the time of its passage, approximately... 2022
Gary M. Lucas, Jr. THE PAIN OF PAYING TAXES 56 University of Richmond Law Review 545 (Winter, 2022) With a few caveats, standard economic models assume that, from society's perspective, the payment of a tax constitutes a costless transfer from the taxpayer to the government. The financial loss to the taxpayer is exactly offset by the financial gain to the government, which can use the resulting tax revenue for the benefit of its citizens. In... 2022
Ann F. Thomas THE RACIAL WEALTH GAP AND THE TAX BENEFITS OF HOMEOWNERSHIP 66 New York Law School Law Review 247 (2021/2022) The Black/white racial wealth gap in the United States is huge. It is persistent. And it has changed very little since the 1960s. In 2019, before the onset of the COVID-19 pandemic and some fifty-five years after landmark civil rights legislation intended to equalize access to housing, education, and employment, the net assets of the median Black... 2022
Aurora J. Grutman THE RACIAL WEALTH GAP IS A RACIAL HEALTH GAP 110 Kentucky Law Journal 723 (2021-2022) Table of Contents. 723 Introduction. 724 I. Race-Based Income and Wealth Inequalities. 725 II. Race-Based Health Inequalities. 729 III. The Interrelationship of Health and Wealth. 735 Conclusion. 737 2022
Matthew L.M. Fletcher UNCOMFORTABLE TRUTHS ABOUT SOVEREIGNTY AND WEALTH 27 Roger Williams University Law Review 288 (Spring, 2022) In 2007 my brother, Zeke Fletcher, represented the Grand Traverse Band of Ottawa and Chippewa Indians (GTB). He observed a public meeting in Whitewater Township, Grand Traverse County, Michigan. The meeting was concerned with the Department of the Interior's planned acquisition of lands in trust for GTB's benefit in an area where the tribe already... 2022
Goldburn P. Maynard Jr., David Gamage WAGE ENSLAVEMENT: HOW THE TAX SYSTEM HOLDS BACK HISTORICALLY DISADVANTAGED GROUPS OF AMERICANS 110 Kentucky Law Journal 665 (2021-2022) Table of Contents. 665 Abstract. 665 Introduction. 666 I. Intersections of Racial Injustices and Wealth Inequality in America. 667 A. How Wealth Is Different from Income and Why It Matters. 668 B. The Frustratingly Persistent Racial Wealth Gap. 671 i. Consumption Patterns and Savings. 674 ii. Income. 675 iii. Education. 675 iv. Asset Holdings. 676... 2022
Malik Edwards, William A. Darity Jr. WHY COLOR-BLIND SOLUTIONS WON'T SOLVE THE RACIAL WEALTH GAP: HOW WE CAN OVERCOME THE CONSTITUTIONAL HURDLES TO RACE CONSCIOUS REMEDIES IN ADDRESSING THE WEALTH GAP 110 Kentucky Law Journal 769 (2021-2022) Table of Contents. 769 Introduction. 770 I. Constitutional Challenge. 771 A. How Did We Get Here?. 775 II. Guiding Remedies to Address the Racial Wealth Gap. 781 A. Compelling Interest. 781 B. Narrowly Tailored. 786 2022
Caroline Lewis Bruckner , Jonathan Barry Forman WOMEN, RETIREMENT, AND THE GROWING GIG ECONOMY WORKFORCE 38 Georgia State University Law Review 259 (Winter, 2022) Gig work--the selling or renting of labor, effort, skills, and time outside of traditional employment--is a long-standing feature of the U.S. economy. Today, millions of online gig workers sell goods and services, or rent rooms, houses, vehicles, and other assets using apponline and app-based platforms (for example, Uber, Lyft, Rover, DoorDash,... 2022
Lydia Saltzbart "A DOLLAR AIN'T MUCH IF YOU'VE GOT IT": FREEING MODERN-DAY POLL TAXES FROM ANDERSON-BURDICK 29 Journal of Law & Policy 522 (2021) Wealth or fee paying has, in our view, no relation to voting qualifications; the right to vote is too precious, too fundamental to be so burdened or conditioned. - Justice Douglas, Harper v. Virginia State Board of Elections, 383 U.S. 663, 670 (1966). How much should it cost to vote in the United States? The answer is clear from the Supreme... 2021
Michelle Lyon Drumbl #AUDITED: SOCIAL MEDIA AND TAX ENFORCEMENT 99 Oregon Law Review 301 (2021) Introduction. 302 I. Tensions Arising from the Collision of Automation, Convenience, Privacy, and Expectations. 307 A. Is Our Collective Notion of Privacy Slowly Changing? Examples Outside the Realm of Tax Administration. 308 1. Government Agency Use of Social Media Mining and Big Data. 309 2. Private Actor Use of Social Media Mining and Big Data.... 2021
Michelle Chaing Perry A STATE-LEVEL RESPONSE TO INEFFECTIVE FEDERAL PLACE-BASED INVESTMENT TAX INCENTIVES 62 Boston College Law Review 1969 (June, 2021) Using tax expenditures, the federal government can deploy economic incentives to alter our choices in the service of public policy goals. Doing so reduces not only federal but also state tax revenue because state tax law often conforms to definitions of income contained in the Internal Revenue Code. State governments, however, may not... 2021
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
  ALABAMA ISSUES GUIDANCE REGARDING TAX RELIEF MEASURES IN GOVERNOR'S EMERGENCY PROCLAMATION 30-FEB Journal of Multistate Taxation and Incentives 23 (February, 2021) By Denis Del Bene, J.D., LL.M. The Alabama Department of Revenue has issued guidance regarding the tax relief measures contained in Alabama Governor Kay Ivey's 21s Exclusion from taxable income: Under Section 1106 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Pub. L. No. 116-136, amounts of PPP loans for which a taxpayer... 2021
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
Jordan M. Zornes ANTONIO CABALLERO: CONFLICTING U.S. ANTI-TERRORISM LAW AND U.S. INTERNATIONAL BANKRUPTCY LAW 29 University of Miami International and Comparative Law Review 328 (Fall, 2021) Antonio Caballero sought retribution for his father's kidnap and murder in the way Congress has made it possible: the American Court System. Caballero obtained a default monetary judgment against Colombian guerrilla forces, but as expected in collecting against a terrorist organization, it was an uphill battle. When finding attachable assets,... 2021
Anthony J. Casey , Joshua C. Macey BANKRUPTCY SHOPPING: DOMESTIC VENUE RACES AND GLOBAL FORUM WARS 37 Emory Bankruptcy Developments Journal 463 (2021) This Article proposes reforms to bankruptcy law's venue rules. These reforms would expand venue choice, reduce opportunistic venue shopping, and account for the rise of global forum shopping. To date, the leading proposals to reform venue selection rules for bankruptcy cases have ignored simpler alternatives that can reduce opportunistic... 2021
  Bankruptcy's Uneven Response to Nuisance Claims 41 Bankruptcy Law Letter 1 (April 1, 2021) In fall 2020, an estimated 500 dairy farmers and milk shippers received letters demanding the return of payments made to them by bankrupt milk processor Dean Foods within the 90 days preceding Deans bankruptcy petition date. The letters admonished farmers to reach settlements quickly to avoid litigation.[ ] The farmers and shippers who had... 2021
Nupur Jalan BEPS 2.0: PILLAR 2, TAX INCENTIVES AND ITS INTERPLAY - CAN SUBSIDIES REPLACE TAX INCENTIVES? 32 Journal of International Taxation 37 (October, 2021) With no specific carve-outs for tax incentives, Pillar 2 may impact the developing countries, especially in relation to the tax incentives granted by the countries. Pillar 2 seeks to implement a global minimum level of effective taxation on the income of large multinational enterprises. It suggests that global action is required to stop a harmful... 2021
Christopher Wiltowski BILLIONS UNREALIZED: MODIFYING TAX EXPENDITURES ON EMPLOYER-SPONSORED INSURANCE PLANS 30 Annals of Health Law Advance Directive 305 (Spring, 2021) Amidst the constant political bickering concerning America's national debt, many fail to consider that tax expenditures on employer-sponsored insurance plans lose the American government upwards of a trillion dollars every year in unrealized federal tax revenue. Employer-sponsored insurance (ESI) plans are group health care plans provided by... 2021
Pamela Foohey , Aaron S. Ament , Daniel A. Zibel CHANGING THE STUDENT LOAN DISCHARGEABILITY FRAMEWORK: HOW THE DEPARTMENT OF EDUCATION CAN EASE THE PATH FOR BORROWERS IN BANKRUPTCY 106 Minnesota Law Review Headnotes 1 (Fall, 2021) The United States' consumer bankruptcy system supposedly gives honest but unfortunate individuals a new opportunity in life with a clear field for future effort, unhampered by the pressure and discouragement of preexisting debt. Access to bankruptcy's discharge of debt is especially important in the wake of the COVID-19 pandemic, which has... 2021
Vincent S.J. Buccola , Joshua C. Macey CLAIM DURABILITY AND BANKRUPTCY'S TORT PROBLEM 38 Yale Journal on Regulation 766 (Summer, 2021) Bankruptcy has a tort problem. Chapter 11 predictably subordinates the claims of tort and other involuntary creditors to those of financial lenders, a fact which encourages firms to rely excessively on secured debt and discount the interests of those they might incidentally harm. For this reason, many scholars have advocated changing repayment... 2021
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
Robert K. Rasmussen COVID-19 DEBT AND BANKRUPTCY INFRASTRUCTURE 131 Yale Law Journal Forum 337 (November 10, 2021) The COVID pandemic put unprecedented pressure on all economies around the world. Many foretold that this economic dislocation would lead to an unprecedented number of corporate bankruptcies. This did not happen. The American government and other governments responded with extraordinary measures. Congress pumped trillions of dollars into... 2021
Allison Tait CUSTOM OF THE COUNTRY: TRUSTS AND MARRIAGE PLANNING IN HIGH-WEALTH FAMILIES 34 Journal of the American Academy of Matrimonial Lawyers 219 (2021) Even now, however, [Undine] was not always happy. She had everything she wanted, but she still felt, at times, that there were other things she might want if she knew about them. --Edith Wharton, The Custom of the Country (1913) That marriage has always been a property arrangement in some form or another - particularly for those families and... 2021
David E. Spencer DIGITAL SERVICES TAXES AND PROPOSED U.S. FOREIGN TAX CREDIT RULES (PART 13) 32 Journal of International Taxation 25 (February, 2021) The U.S. Government published in the Federal Register on November 12, 2020 proposed regulation (REG - 101657-20) on the U.S. foreign tax rules under U.S. Internal Revenue Code section 901. The Preamble to the proposed regulations points out the position of the U.S. Treasury Department and the Internal Revenue Service (IRS) that for U.S. foreign... 2021
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
Stanley Veliotis FICTITIOUSLY OVERSTATING TAXABLE INCOME 55 University of San Francisco Law Review 205 (2021) TAX FRAUD IS A FREQUENT TOPIC of law review articles. Scholarly business and economic journals also frequently publish articles addressing tax fraud. The topic has also been of intense interest in the business press and even television programming. As noted in a tax fraud literature review, [Q]uestions about tax fraud have been around as long as... 2021
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
Carissa Rodulfo G7 GLOBAL MINIMUM CORPORATE TAX AGREEMENT: POSSIBLE IMPLICATIONS FOR THE CARIBBEAN 32 Journal of International Taxation 31 (December, 2021) This article provides insight into the possible ramifications of this agreement on the Caribbean as well as how its impact may be mitigated. Multinational enterprises make use of tax havens to avoid paying corporate income taxes. One study has estimated that this costs US $100 billion and more in lost government revenue worldwide, while other... 2021
Camilla E. Watson HOW THE STATE AND FEDERAL TAX SYSTEMS OPERATE TO DENY EDUCATIONAL OPPORTUNITIES TO MINORITIES AND OTHER LOWER INCOME STUDENTS 72 South Carolina Law Review 625 (Spring, 2021) I. Introduction. 626 II. Discrimination in Funding of Primary and Secondary Education. 630 A. Historical Background of State Funding of K-12 Education. 631 B. Current Funding of Primary and Secondary Education. 632 C. Why a Judicial System Is Not Feasible. 636 1. San Antonio Independent School District v. Rodriguez. 637 2. The Gary B. et al. Cases.... 2021
Phyllis Taite MAY THE ODDS BE EVER IN YOUR FAVOR: HOW THE TAX CUTS AND JOBS ACT FORTIFIED THE GREAT WEALTH DIVIDE 48 Pepperdine Law Review 1023 (July, 2021) Have Americans become so desensitized to inequality that we have morphed into a state of dystopia, and vast inequalities have become normalized? Discussions of dystopia typically describe acts of oppression, tyranny, inequality, and an overall undesirable societal state. Dystopia analysis also requires a hard look at societal values to determine... 2021
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