Law Commons^™

Race And Equality Across The Law School Curriculum: The Law Of Tax Exemption, David A. Brennen

Scholarly Works

What is the relevance of race to tax law? The race issues are apparent when one studies a subject like constitutional law. The Constitution concerns itself explicitly with such matters as defining rights of citizenship, allocating powers of government, and determining rights with respect to property. Given the history of our country -- with slavery followed by periods of de jure and de facto racial discrimination -- these constitutional law matters obviously must have racial dimensions.

Tax law, however, does not generally concern itself explicitly with matters of race. Tax law is often thought of as completely race neutral in …

The Challenges Of Tax Collection In Developing Economies (With Special Reference To India), Pramod K. Rai

LLM Theses and Essays

This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model. The paper discusses the ways and means to reduce the black economy and to improve tax compliance for better collection of revenue. The paper further proposes the establishment of a dispute resolution system in developing economies similar to that of the United States for speedy and fair settlement of taxation disputes.