University of Arkansas at Little Rock Law Review
race, wealth, discrimination, class
Civil Rights and Discrimination | Law | Tax Law
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.
Beverly I. Moran,
Setting an Agenda for a Study of Tax and Black Culture, 21 University of Arkansas at Little Rock Law Review. 779
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/727