Monday, July 19, 2010
Writing about race and tax has also been difficult for one additional reason: tax academics, inevitably white men (because so many tax academics are white men), have either ignored scholarship in the race and tax area or been downright hostile to the work. Someone concerned with not offending her tax peers would have quit long ago. But the difference between me now and the little girl standing on the street corner helplessly watching a handcuffed man getting beat by the cops is that, although I may be intimidated by police officers with guns, I am not intimidated by academics in khaki pants! Therefore, I encourage you to explore race (and class) in whatever subject matter you teach. After all, if I can do it in tax, you can do it anywhere. ... The balance of this Essay will discuss how to incorporate race and class into the basic tax course. It is by no means an exhaustive list, but a first step. The Essay will not debate the merits of one tax rule over another, but will merely describe the existing state of the world.