Monday, February 7, 2022
Caroline Bruckner (American; Google Scholar) presents Bias & Compliance: Tax Research Trends and Outreach Needs for Small Business/Self-Employed Taxpayers at Oregon today as part of its Tax Policy Colloquium hosted by Roberta Mann:
This presentation is an adaptation of one presented to the IRS SB/SE Research Team in Spring 2021 that focuses on how racial and gender bias can be identified in small business tax expenditures research, prompted by President Biden’s 2021 Executive Order 13985, Advancing Racial Equity and Support for Underserved Communities Through the Federal Government. The presentation will explain why bias matters in tax research by analyzing the historical context of certain provisions such as joint filing as well as other tax expenditures, which are akin to federal spending programs. Then it will focus on how bias is identified in existing litigation approaches as well tax research, including a discussion on constitutional issues relating to disparate impact.
Ultimately, this presentation reiterates the need for an inclusive data for tax policy purposes and includes a summary of inclusive research approaches done by leading law professors and economists.