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Articles 1 - 5 of 5
Full-Text Articles in Tax Law
Shining A Bright Light On The Color Of Wealth, A. Mechele Dickerson
Shining A Bright Light On The Color Of Wealth, A. Mechele Dickerson
Michigan Law Review
A Review of The Whiteness of Wealth: How the Tax System Impoverishes Black Americans—and How We Can Fix It . By Dorothy A. Brown.
Filing While Black: The Casual Racism Of The Tax Law, Steven A. Dean
Filing While Black: The Casual Racism Of The Tax Law, Steven A. Dean
Faculty Scholarship
No abstract provided.
Equality Offshore, Martin W. Sybblis
Equality Offshore, Martin W. Sybblis
Faculty Articles
Global governance architecture, crafted by wealthy nations, has perpetuated the subordination of developing jurisdictions. The Article offers a novel and surprising analysis of governance tools used by wealthy countries and inter-governmental organizations to constrain offshore financial centers (OFCs) by focusing on the tools’ disparate impacts on tax havens whose populations comprise predominantly Black and Brown people. With tax haven issues garnering increasing attention, this Article provides a pathbreaking conceptual framework for examining the international tax, crime, and business discourse on OFCs. It also illuminates how the actions of powerful international actors, such as the Organization for Economic Cooperation and Development …
Filing While Black: The Casual Racism Of The Tax Law, Steven Dean
Filing While Black: The Casual Racism Of The Tax Law, Steven Dean
Faculty Scholarship
The 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 devastating the results can be.2 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 …
Critical Tax Theory: Insights From The Us And Opportunities For All, Anthony C. Infanti, Bridget J. Crawford
Critical Tax Theory: Insights From The Us And Opportunities For All, Anthony C. Infanti, Bridget J. Crawford
Articles
At a moment when Australia -- and the world -- finds itself at a "critical juncture" as it reckons with a global pandemic as well as the inequalities that COVID-19 has laid bare, voicing -- and listening to -- critical tax perspectives has become more vital than ever. The economic impact of COVID-19 has precipitated talk of tax reform as nations consider how to pay for aid distributed during the pandemic and how to restart their economies. But more than just a time of crisis, the pandemic can be seen as an unexpected opportunity to break with a past plagued …