Document Type

Article

Publication Title

University of Arkansas at Little Rock Law Review

Publication Date

1999

Page Number

779

Keywords

race, wealth, discrimination, class

Disciplines

Civil Rights and Discrimination | Law | Tax Law

Abstract

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.

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