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Thursday, July 13, 2023
Bearer-Good friend: Race-Based mostly Tax Weapons
Jeremy Bearer-Good friend (George Washington; Google Scholar), Race-Based mostly Tax Weapons, 14 U.C. Irvine L. Rev. __ (2023):
In america, the time period “ballot tax” usually refers to a really particular tactic of white supremacy: the usage of tax coverage to stop voting by Black residents. Whereas “ballot tax” is an correct descriptor of those taxes, ballot taxes have a way more expansive historical past throughout the twentieth century. Following within the wealthy custom of comparative tax scholarship that appears at a number of jurisdictions to reach at broader tax coverage conclusions, this Article examines 4 distinct ballot taxes utilized by Anglophone governments within the twentieth century for instance a broad phenomenon I name “tax weapons”—the usage of tax coverage to hurt political adversaries.
The first contribution of this comparative analysis on twentieth century ballot taxes is to additional reveal how common language in tax statutes can be utilized to successfully goal political rivals, with a concentrate on the focusing on of taxpayers by race, ethnicity, or ancestry. By contrasting two ballot taxes the place race, ethnicity, or ancestry are explicitly talked about within the legislation with two ballot taxes the place there isn’t a point out of race, ethnicity, or ancestry, I uncover that the ballot taxes that don’t point out particular targets could be equally efficient—if no more efficient—at reaching discriminatory objectives than ballot taxes that specify their targets. These insights about the usage of nominally common tax insurance policies for the aim of focusing on political rivals informs the evaluation of tax coverage past simply ballot taxes.
https://taxprof.typepad.com/taxprof_blog/2023/07/bearer-friend-race-based-tax-weapons.html
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