Racial Taxation

Racial Taxation PDF

Author: Camille Walsh

Publisher: UNC Press Books

Published: 2018-02-02

Total Pages: 251

ISBN-13: 1469638959

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In the United States, it is quite common to lay claim to the benefits of society by appealing to "taxpayer citizenship--the idea that, as taxpayers, we deserve access to certain social services like a public education. Tracing the genealogy of this concept, Camille Walsh shows how tax policy and taxpayer identity were built on the foundations of white supremacy and intertwined with ideas of whiteness. From the origins of unequal public school funding after the Civil War through school desegregation cases from Brown v. Board of Education to San Antonio v. Rodriguez in the 1970s, this study spans over a century of racial injustice, dramatic courtroom clashes, and white supremacist backlash to collective justice claims. Incorporating letters from everyday individuals as well as the private notes of Supreme Court justices as they deliberated, Walsh reveals how the idea of a "taxpayer" identity contributed to the contemporary crises of public education, racial disparity, and income inequality.

The Whiteness of Wealth

The Whiteness of Wealth PDF

Author: Dorothy A. Brown

Publisher: Crown

Published: 2022-03-22

Total Pages: 289

ISBN-13: 0525577335

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A groundbreaking exposé of racism in the American taxation system from a law professor and expert on tax policy NAMED ONE OF THE BEST BOOKS OF THE YEAR BY NPR AND FORTUNE • “Important reading for those who want to understand how inequality is built into the bedrock of American society, and what a more equitable future might look like.”—Ibram X. Kendi, #1 New York Times bestselling author of How to Be an Antiracist Dorothy A. Brown became a tax lawyer to get away from race. As a young black girl growing up in the South Bronx, she’d seen how racism limited the lives of her family and neighbors. Her law school classes offered a refreshing contrast: Tax law was about numbers, and the only color that mattered was green. But when Brown sat down to prepare tax returns for her parents, she found something strange: James and Dottie Brown, a plumber and a nurse, seemed to be paying an unusually high percentage of their income in taxes. When Brown became a law professor, she set out to understand why. In The Whiteness of Wealth, Brown draws on decades of cross-disciplinary research to show that tax law isn’t as color-blind as she’d once believed. She takes us into her adopted city of Atlanta, introducing us to families across the economic spectrum whose stories demonstrate how American tax law rewards the preferences and practices of white people while pushing black people further behind. From attending college to getting married to buying a home, black Americans find themselves at a financial disadvantage compared to their white peers. The results are an ever-increasing wealth gap and more black families shut out of the American dream. Solving the problem will require a wholesale rethinking of America’s tax code. But it will also require both black and white Americans to make different choices. This urgent, actionable book points the way forward.

Racial Taxation

Racial Taxation PDF

Author: Camille Walsh

Publisher:

Published: 2018

Total Pages: 0

ISBN-13: 9781469638935

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Introduction. Taxpayer citizenship and the right to education -- A shabby meanness: origins of unequal taxation -- Let them plow: beyond the black-white paradigm -- We are taxpaying citizens: separate and colorblind -- A drain on taxpayers: graduate school segregation and the road to Brown -- The white man's tax dollar: segregationists and backlash -- Taxpayers and taxeaters: poverty and the constitution -- The rich richer and the poor poorer: intersectional claims -- Conclusion. Education, inequality, and the hidden power of taxes.

Tax Law and Racial Economic Justice

Tax Law and Racial Economic Justice PDF

Author: Andre L. Smith

Publisher: Lexington Books

Published: 2015-06-03

Total Pages: 241

ISBN-13: 1498503667

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No study of Black people in America can be complete without considering how openly discriminatory tax laws helped establish a racial caste system in the United States, how they were designed to exclude blacks from lucrative markets and the voting franchise, and how tax laws extracted and redistributed vast sums of black wealth. Not only was slavery nearly a 100% tax on black labor, so too was Jim Crow apartheid and tax laws specified the peculiar institution as “negro slavery.” The first instances of affirmative action in the United States were tax laws designed to attract white men to the South. The nineteenth-century Federal Tariff indirectly redistributed perhaps a majority of the profits from slavery from the South to the North and is the principle reason the Confederate states seceded. The only constitutional amendment obtained by the Civil Rights Movement is the Twenty-Sixth Amendment abolishing poll taxes in federal elections. Blending traditional legal theory, neoclassical economics, and a pan-African view of history, these six interrelated essays on race and taxes demonstrate that, even in today’s supposedly post-racial society, there is no area of human activity where racial dynamics are absent.

State Looteries

State Looteries PDF

Author: Kasey Henricks

Publisher: Routledge

Published: 2016-08-12

Total Pages: 198

ISBN-13: 1317970780

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Fifty years ago, familiar images of the lottery would have been strange, as no state lottery existed then. Few researchers have uncovered the obscure role lotteries play in the changing composition of American taxation. Even less is known about what role race plays in this process. More than simply taxing those on the social margins, the emergence of state lotteries in contemporary American history represents something much more fundamental about state fiscal policy. This book not only uncovers the underlying racial factors that contextualize lottery proliferation in the U.S., but also reveals the racial consequences that lotteries have in terms of redistributing tax liability.

Critical Tax Theory

Critical Tax Theory PDF

Author: Bridget J. Crawford

Publisher: Cambridge University Press

Published: 2009-06-22

Total Pages: 399

ISBN-13: 1139477455

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Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.

The Black Tax

The Black Tax PDF

Author: Andrew W. Kahrl

Publisher: University of Chicago Press

Published: 2024-04-12

Total Pages: 452

ISBN-13: 022673062X

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Revealing a history that is deep, broad, and infuriating, The Black Tax casts a bold light on the racist practices long hidden in the shadows of America’s tax regimes. American taxation is unfair, and it is most unfair to the very people who critically need its support. Not only do taxpayers with fewer resources—less wealth, power, and land—pay more than the well-off, but they are forced to fight for their rights within an unjust system that undermines any attempts to improve their position or economic standing. In The Black Tax, Andrew W. Kahrl reveals the shocking history and ruinous consequences of inequitable and predatory tax laws in this country—above all, widespread and devastating racial dispossession. Throughout the twentieth century, African Americans acquired substantial amounts of property nationwide. But racist practices, obscure processes, and outright theft diminished their holdings and their power. Of these, Kahrl shows, few were more powerful, or more quietly destructive, than property taxes. He examines all the structural features and hidden traps within America’s tax system that have forced Black Americans to pay more for less and stripped them of their land and investments, and he reveals the staggering cost. The story of America’s now enormous concentration of wealth at the top—and the equally enormous absence of wealth among most Black households—has its roots here. ​ Kahrl exposes the painful history of these practices, from Reconstruction up to the present, describing how discrimination continues to take new forms, even as people continue to fight for their rights, their assets, and their power. If you want to understand the extreme economic disadvantages and persistent racial inequalities that African American households continue to face, there is no better starting point than The Black Tax.

Chain Reaction

Chain Reaction PDF

Author: Thomas Byrne Edsall

Publisher: W. W. Norton & Company

Published: 1992-09

Total Pages: 374

ISBN-13: 9780393309034

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The rise of the presidential wing of the Republican party over the past generation has been driven by the overlapping issues of race and taxes. The Republicans have capitalized on these two issues, capturing the White House in five of the last six elections. "May be the best account ever written on why the Democrats no longer dominate American party politics. . . ".--Judy Woodruff.