Nicholas A. Mirkay (Hawaii; Google Scholar) & Palma Pleasure Strand (Creighton), Making a Professional-Tax Story for Racial Fairness, 108 Tax Notes St. 343 (Apr. 24, 2023):

On this installment of “The Seek for Tax Justice” in Tax Notes State, Mirkay and Strand spotlight the deep historical past of up to date racialized framing of the “taxpayer” identification as white; look at the racist roots of the neoliberal assault on taxation; and introduce a human-dignity-based response to the tax system’s racialized establishment. …

A professional-tax story prevailed in the US not that way back — stretching from the New Deal into President Lyndon B. Johnson’s Struggle on Poverty. The issue was the strong and resilient center class that these taxes created and sustained was restricted to white residents. Immediately, we’d like a narrative that may as soon as once more help investing in a strong and resilient center class — this time one that may carry collectively prosperity and fairness. Financial dignity provides a constructive grounding for a pro-tax story for racial fairness.

https://taxprof.typepad.com/taxprof_blog/2023/05/creating-a-pro-tax-story-for-racial-equity.html