Paul L. Caron
Dean




Tuesday, May 24, 2022

Saito: Tax Allyship

Blaine G. Saito (Northeastern; Google Scholar), Tax Allyship, 1 LSU L.J. for Soc. Just. & Pol'y 49 (2022):

Tax has a race problem. The tax system’s traditional color-blind approach only ossifies our existing structures of racial hierarchy. The solution, then, is to abandon the color-blind approach and introduce reform to explicitly help combat the inequities in wealth and income that fall along racial lines. 

This essay calls on young lawyers and racial-justice activists to pressure the tax field—scholars, legislators, practitioners, and judges—to do better. I hope, especially, to inspire law students to consider taking tax courses and becoming tax lawyers with an eye toward promoting racial justice both within and outside the field.

Conclusion
Taxation is vital to solving many of the key racial injustice patterns. Too often those outside the field of tax have ignored it as a vital source for perpetuating the system of white supremacy. The field of taxation has also blithely ignored the issues of race, but there is now a moment where there is growing interest in these issues.

This short essay should inspire those both in tax and outside of tax to work together to turn taxation into a tool of racial justice rather than a replication of systems of oppressions. It should also inspire more people who care about racial justice to join the field and the profession. The world needs these voices, and it cannot wait.

https://taxprof.typepad.com/taxprof_blog/2022/05/saito-tax-allyship.html

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