Tax Code Bias and Its Starring Role in Perpetuating Inequalities

I have published numerous articles demonstrating how tax laws distribute benefits and burdens through a social justice lens. This Article takes the next step in my scholarly agenda by directly exploring the levels to which tax code bias perpetuates the racial wealth gap. There are obstacles to finding evidence because the Internal Revenue Service (IRS) does not define tax benefits based on race and does not directly collect data regarding race on tax forms. Consequently, this Article concentrates on exploring tax bias indirectly by focusing on how tax laws and policies disparately impact Black households.