Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Series

Vanderbilt Law School Faculty Publications

Wealth

Civil Rights and Discrimination

Articles 1 - 9 of 9

Full-Text Articles in Law

Capitalism And The Tax System: A Search For Social Justice, Beverly I. Moran Jan 2008

Capitalism And The Tax System: A Search For Social Justice, Beverly I. Moran

Vanderbilt Law School Faculty Publications

America is a country founded on ideas. The Enlightenment was one set of ideas that attended our birth and one Enlightenment belief as strong today as during the revolution is our faith in capitalism and the protection of private property. Yet, the United States tax system manages to violate fundamental capitalist principles as outlined in the extensive writings of Adam Smith - the father of capitalism. Comparing Smith's vision to the current United States tax system reveals many important inconsistencies, particularly the current penchant for simultaneously taxing wages while exempting (or delaying) taxes on wealth and wealth appreciation. The article ...


Race And Wealth Disparity: The Role Of Law And The Legal System, Beverly I. Moran, Stephanie M. Wildman Jan 2007

Race And Wealth Disparity: The Role Of Law And The Legal System, Beverly I. Moran, Stephanie M. Wildman

Vanderbilt Law School Faculty Publications

Many believe that the legal system has achieved racial neutrality because statutes and regulations do not mention race. They do not view law and the legal system as one way that American society polices race and wealth disparities. Because American law seems removed from race and wealth concerns, legal workers see no place for such considerations in their education or practice.

Although the legal system has aspired to neutrality and equality, racialized wealth inequality has resulted and continues. This article considers the aspiration and shows how equality and neutrality can veil existing wealth inequality. Using examples from judicial decisionmaking and ...


Constructing Reality: Social Science And Race Cases, Beverly I. Moran Jan 2005

Constructing Reality: Social Science And Race Cases, Beverly I. Moran

Vanderbilt Law School Faculty Publications

Dred Scott v. Sanford, Plessy v. Ferguson, Brown v. Board of Education and Grutter v. Bollinger all demonstrate that law alone is not enough to make social change. Instead, lawyers interested in social change must understand the nature of the societies that they attempt to persuade and the language that leads judges to change their ways of thinking. In the early 21st century, the language of persuasion is often the language of social science.


Homogenized Law: Can The United States Learn From African Mistakes?, Beverly I. Moran Jan 2001

Homogenized Law: Can The United States Learn From African Mistakes?, Beverly I. Moran

Vanderbilt Law School Faculty Publications

For the last fifty years we have seen an outflow of United States laws to developing countries. This legal outflow has caused problems of enforcement in societies that do not share the values, needs or concerns of the law producing state. Using law reform in Eritrea as a case study, the article asks what will happen in the United States when we become the recipient, rather than the exporter, of maladapted laws that serve the purpose of others instead of serving the unique needs of the United States and its economy.


Setting An Agenda For A Study Of Tax And Black Culture, Beverly I. Moran Jan 1999

Setting An Agenda For A Study Of Tax And Black Culture, Beverly I. Moran

Vanderbilt Law School Faculty Publications

At present the Internal Revenue Code unthinkingly reflects many aspects of white culture including historical opportunities that whites have received for wealth building and marriage. In order for the federal tax laws to tax fairly all cultures within the purview of taxation must also find their values reflected. The article sets out how the tax laws might begin to incorporate black culture.


Exploring The Mysteries: Can We Ever Know Anything About Race And Tax?, Beverly I. Moran Jan 1998

Exploring The Mysteries: Can We Ever Know Anything About Race And Tax?, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The politics behind tax legislation are explored in order to demonstrate that, rather than being surprising or unexpected, it is easily predictable that federal tax laws would favor whites over blacks.


The Elephant And The Four Blind Men: The Burger Court And Its Federal Tax Decisions, Beverly I. Moran, Daniel M. Schneider Jan 1996

The Elephant And The Four Blind Men: The Burger Court And Its Federal Tax Decisions, Beverly I. Moran, Daniel M. Schneider

Vanderbilt Law School Faculty Publications

All the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that courts do not distinguish between legislative and interpretive regulations, the Burger Court did give greater deference to legislative regulations. Further, despite some Justices antipathy to legislative history, the Burger Court relied heavily on legislative histories in making its decisions. In addition, the widely held view that the Court eschews tax controversies was found false when compared to other business areas.


Quantum Leap: A Black Woman Uses Legal Education To Obtain Her Honorary White Pass, Beverly I. Moran Jan 1991

Quantum Leap: A Black Woman Uses Legal Education To Obtain Her Honorary White Pass, Beverly I. Moran

Vanderbilt Law School Faculty Publications

The nature of privilege is that it is hidden from those who possess it even more than it is hidden from those who lack privilege. Privilege's invisibility to its owner makes privilege difficult to both identify and fight.


Welcome To The Funhouse: The Incredible Maze Of Modern Divorce Taxation, Beverly I. Moran Jan 1989

Welcome To The Funhouse: The Incredible Maze Of Modern Divorce Taxation, Beverly I. Moran

Vanderbilt Law School Faculty Publications

Using legislative histories the article shows how the incidence of taxation began to fall more heavily on women in the context of divorce as women's social and political status rose during World War II and that this trend continued through several sets of divorce tax reform.