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Vanderbilt University Law School

Series

Wealth

Taxation-Federal

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Law

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.


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.