Academic Research

• Alice G. Abreu & Richard K. Greenstein, Rebranding Tax/Increasing Diversity, 96 Denv. L. Rev. 1–50 (2018).
• David L. Anderson, Tax-Exempt Private Schools Which Discriminate on the Basis of Race:  A Proposed Revenue Procedure, 55 Notre Dame Law. 356–379 (1979).
• Jeremy Bearer-Friend, Should the IRS Know Your Race? The Challenge of Colorblind Tax Data, 73 Tax L. Rev. 1 (2019).
• John J. Benzing, Constitutional Law - Freedom of Religion - Race Discrimination - Tax Exemption - The Internal Revenue Service’s Revocation of the Tax Exempt Status of a Private Religious College Does Not Violate the First Amendment Recent Case, 50 U. Cin. L. Rev. 615–627 (1981).
• Gary M. Berman, Federal Taxation - Constitutional Law - Religious Freedom - Favorable Tax Treatment is Accorded a University Displaying Religiously Motivated Racial Discrimination Comment, 2 Whittier L. Rev. 713–734 (1979).
• Leslie Book, Tax Administration and Racial Justice: The Illegal Denial of Tax-Based Pandemic Relief to the Nation’s Incarcerated Population, 72 S. C. L. Rev. 667–702 (2021).
• David A. Brennen, The Power of the Treasury: Racial Discrimination, Public Policy, and Charity in Contemporary Society, 33 U.C. Davis L. Rev. 389–448 (1999).
• David A. Brennen, Charities and the Constitution: Evaluating the Role of Constitutional Principles in Determining the Scope of Tax Law’s Public Policy Limitation for Charities, 5 Fla. Tax Rev. 779–850 (2001).
• David A. Brennen, Tax Expenditures, Social Justice, and Civil Rights: Expanding the Scope of Civil Rights Laws to Apply to Tax-Exempt Charities, 2001 BYU L. Rev. 167–228 (2001).
• David A. Brennen, Race-Conscious Affirmative Action by Tax-Exempt 501(C)(3) Corporations after Grutter and Gratz Symposium: The Intersection of Race, Corporate Law, and Economic Development, 77 St. John’s L. Rev. 711–734 (2003).
• David A. Brennen, Race and Equality Across the Law School Curriculum: The Law of Tax Exemption Race and Legal Education, 54 J. Legal Educ. 336–350 (2004).
• David A. Brennen, A Diversity Theory of Charitable Tax Exemption - Beyond Efficiency, through Critical Race Theory, toward Diversity, 4 Pitt. Tax Rev. 1–54 (2006).
• Eleanor Brown & June Carbone, Race, Property, and Citizenship, 116 Nw. U. L. Rev. Online 120–147 (2021).
• Dorothy A. Brown, The Marriage Bonus/Penalty in Black and White Symposium on Race, Gender, and Economic Justice, 65 U. Cin. L. Rev. 787–798 (1996).
• Dorothy A. Brown, Race, Class, and Gender Essentialism in Tax Literature: The Joint Return, 54 Wash. & Lee L. Rev. 1469–1514 (1997).
• Dorothy A. Brown, Split Personalities: Tax Law and Critical Race Theory, 19 W. New Eng. L. Rev. 89–97 (1997).
• Dorothy A. Brown, Racial Equality in the Twenty-First Century: What’s Tax Policy Got to Do with It The Ben J. Altheimer Symposium: Racial Equity in the Twenty-First Century: Essay: Race and Tax & Business, 21 UALR L. Rev. 759–768 (1998).
• Dorothy A. Brown, The Marriage Penalty/Bonus Debate: Legislative Issues in Black and White, 16 N.Y.L. Sch. J. Hum. Rts. 287–302 (1999).
• Dorothy A. Brown, Pensions, Risk, and Race Symposium: Critical Race Theory: The Next Frontier, 61 Wash. & Lee L. Rev. 1501–1540 (2004).
• Dorothy A. Brown, Social Security and Marriage in Black and White Symposium: Public Policy for Retirement Security in the 21st Century: Social Security and Fairness: Impact on Minorities, Low-Income Persons, and Nontraditional Families, 65 Ohio St. L.J. 111–144 (2004).
• Dorothy A. Brown, Pensions and Risk Aversion: The Influence or Race, Ethnicity, and Class on Investor Behavior Business Law Forum: The Aging of the Baby Boomers and America’s Changing Retirement System: Forum Article, 11 Lewis & Clark L. Rev. 385–406 (2007).
• Dorothy A. Brown, Race and Class Matters in Tax Policy Essay, 107 Colum. L. Rev. 790–832 (2007).
• Dorothy A. Brown, Race, Class, and the Obama Tax Plan, 86 Denv. U. L. Rev. 575–584 (2008).
• Dorothy A. Brown, Teaching Civil Rights through the Basic Tax Course Teaching Civil Rights, 54 St. Louis U. L.J. 809–820 (2009).
• Dorothy A. Brown, Shades of the American Dream, 87 Wash. U. L. Rev. 329 (2009).
• Dorothy A. Brown, The 535 Report: A Pathway to Fundamental Tax Reform Symposium: Tax Advice for the Second Obama Administration, 40 Pepp. L. Rev. 1155–1172 (2012).
• Dorothy A. Brown, Homeownership in Black and White: The Role of Tax Policy in Increasing Housing Inequity Confronting Persistent Poverty, 49 U. Mem. L. Rev. 205–228 (2018).
• Dorothy A. Brown, Karen C. Burke & Grayson M. P. McCouch, Social Security Reform: Risks, Returns, and Race, 9 Cornell J. L. & Pub. Pol’y 633–658 (1999).
• James D. Bryce, A Critical Evaluation of the Tax Crits Symposium--Internal Revenue Code, 76 N.C. L. Rev. 1687–1728 (1997).
• Marvin T. Chiles, “Here We Go Again”: Race and Redevelopment in Downtown Richmond, Virginia, 1977-Present, Journal of Urban History 0096144221992374 (2021).
• Dalton Conley, Tax Revolts, Pregnancy Envy, Race, and the Death Tax Symposium on Wealth Transfer Taxation: Commentary, 63 Tax L. Rev. 261–264 (2009).
• Colleen K. Connell, The Tax-Exempt Status of Sectarian Educational Institutions that Discriminate on the Basis of Race Comment, 65 Iowa L. Rev. 258–280 (1979).
• Bridget J. Crawford & Wendy C. Gerzog, Tax Benefits, Higher Education, and Race: A Gift Tax Proposal for Direct Tuition Payments, 72 S. C. L. Rev. 783–816 (2021).
• Megan A. Curran, The Efficacy of Cash Supports for Children by Race and Family Size: Understanding Disparities and Opportunities for Equity, 13 Race Soc Probl 34–48 (2021).
• Andrew Daly & Donata Koren, Making diversity and inclusion a reality: How the tax function transforms, International Tax Review (2020).
• Steven Dean, FATCA, the U.S. Congressional Black Caucus, and the OECD Blacklist, 168 Tax Notes 95 (2020).
• Simon de Carvalho, Does the Tax Code Believe Women?: Reexamining 26 USC § 104(a)(2) in the #MeToo Era, 87 U. Chi. L. Rev. 1345 (2020).
• Bobby L. Dexter, The Hate Exclusion: Moral Tax Equity for Damages Received on Account of Race, Sex, or Sexual Orientation Discrimination, 13 Pitt. Tax Rev. 197–272 (2015).
• A. Mechele Dickerson, Systemic Racism and Housing, 70 Emory L.J. 1535–1576 (2021).
• Mark Dorosin, The Battle of Brandy Creek: How One Black Community Fought Annexation, Tax Revaluation, and Displacement, 72 S. C. L. Rev. 817–846 (2021).
• Marianne I. Dunaitis, Constitutional Law--Federal Income Taxation--IRS Lacks Authority to Revoke Tax Exempt Status and Deny Availability of Charitable Deductions to Private School Practicing Racial Discrimination on Religious Grounds Case Notes, 57 U. Det. J. Urb. L. 415–444 (1979).
• Lee Anne Fennell & Richard H. McAdams, The Distributive Deficit in Law and Economics, 100 Minn. L. Rev. 1051–1130 (2015).
• Sarah K. Fortner et al., An Iterative Course-Based Soil Lead Research and Partnering Model to Address Systemic Racism and the Enduring Legacy of Redlining, Environmental Justice, Ahead of Print (2021).
• Krys E Foster et al., Dear White People, 19 Ann Fam Med 66–69 (2021).
• Alissa Gipson, Attempting to Reform the Use of Local Property Taxes to Finance Education: A Strategic Approach Comment, 16 Hous. Bus. & Tax L.J. 147–166 (2016).
• Robert Glasser & William M. Ray, Tax Advantages in the Sale of Radio and Television Broadcast Stations to Minorities Section 1071 - Deferral of Capital Gains, 25 Ga. St. B. J. 58–64 (1988).
• Preston C. III Green, Bruce D. Baker & Joseph O. Oluwole, School Finance, Race, and Reparations, 27 Wash. & Lee J. Civ. Rts. & Soc. Just. 483–558 (2021).
• Anjana Haines, Diversity in tax: Growing together, International Tax Review (2020).
• Anjana Haines, Changing structural racism: Starting at the bottom, International Tax Review (2020).
• Anjana Haines, Tax sector is failing to address racism, International Tax Review (2020).
• Robert Hardaway, Race and Income Disparity: An Ideology-Neutral Approach to Reconciling Capitalism and Economic Justice, 3 Colum. J. Race & L. 49–72 (2013).
• Lee Harris, Assessing Discrimination: The Influence of Race in Residential Property Tax Assessments, 20 J. Land Use & Envtl. L. 1–60 (2004).
• Andrew T. Hayashi, Dynamic Property Taxes and Racial Gentrification Symposium: The Public Valuation of Private Assets, 96 Notre Dame L. Rev. 1517–1538 (2021).
• Joseph H. Jr. Helm, Denying Tax Exemption to Racially Restrictive Religious Schools: An Unconstitutional Infringement upon Religious Membership Practices Note, 17 Val. U. L. Rev. 437–470 (1983).
• Kasey Henricks, Passing the Buck: Race and the Role of State Lotteries in America’s Changing Tax Composition, 6 Geo. J. L. & Mod. Critical Race Persp. 183–216 (2014).
• Jerome S. Horvitz, Tax Subsidies to Promote Affirmative Action in Admission Procedures for Institutions of Higher Learning - Their Inherent Danger, 52 Taxes 452–465 (1974).
• Wilton Hyman, Race, Class, and the Internal Revenue Code: A Class Based Analysis of a Black Critique of the Internal Revenue Code, 35 Cap. U. L. Rev. 119–162 (2006).
• Keith Ihlanfeldt, Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods, 74 National Tax Journal 405–430 (2021).
• Dawn Johnsen & Walter Dellinger, The Constitutionality of a National Wealth Tax Symposium: The Future of the U.S. Constitution, 93 Ind. L.J. 111–138 (2018).
• Shawn F Johnson, Ayotomiwa Ojo & Haider J Warraich, Academic Health Centers’ Antiracism Strategies Must Extend to Their Business Practices, 174 Ann Intern Med 254–255 (2021).
• Alice Jones, Tax teams must confront racism following Black Lives Matter protests, International Tax Review N.PAG-N.PAG (2021).
• R. Tyrone Kee, I.R.S. Fights Racial Discrimination in Higher Education: No Tax Exemption for Religious Institutions that Discriminate because of Race, 10 S.U. L. Rev. 291–312 (1983).
• Minjee Kim, How do tax-based revitalisation policies affect urban property development? Evidence from Bronzeville, Chicago, Urban Studies (2021).
• Leon D. Lazer, Race, Redistricting and a Republican Poll Tax: The Supreme Court’s Voting Rights Decisions of the 1995-1996 Term Symposium: The Supreme Court and Local Government Law, 13 Touro L. Rev. 437–460 (1996).
• Michelle D. Layser, How Federal Tax Law Rewards Housing Segregation, 93 Ind. L. J. (2018).
• John A. Liekweg, Tax Exemption and Racial Discrimination Diocesan Attorneys’ Paper, 28 Cath. Law. 129–136 (1983).
• Francine J. Lipman, (Anti)Poverty Measures Exposed, 21 Fla. Tax Rev. 389 (2017).
• Francine J. Lipman & Dawn Davis, Heal the Suffering Children: Fifty Years after the Declaration of War on Poverty, 34 B.C. J. L. & Soc. Just. 311 (2014).
• Francine J. Lipman, Access to Tax InJustice, 40 Pepp. L. Rev. 1173 (2013).
• Francine J. Lipman, The “ILLEGAL” Tax, 11 Conn. Pub. Int. L.J. 93 (2011).
• Francine J. Lipman, The Taxation of Undocumented Immigrants: Separate, Unequal, and without Representation, 9 Harv. Latino L. Rev. 1 (2006).
• James R. Jr. Malone, Taxation and Constitutional Law - The Internal Revenue Service Has the Power to Revoke the Tax-Exempt Status of Private Schools Which Practice Racial Discrimination Due to Religious Belief, Since These Schools Are Not Charitable, and Revocation Does Not Violate the free Exercise or the Establishment Clauses of the First Amendment Recent Development, 29 Vill. L. Rev. 253–280 (1984).
• Bekah Mandell, Race and State-Level Earned Income Tax Credits: Another Case of Welfare Racism, 10 Rutgers Race & L. Rev. 1–38 (2008).
• Leo P. Martinez, A Critique of Critical Tax Policy Critiques (Or, You’ve Got to Speak Out Against the Madness), 28 Berkeley La Raza L.J. 49 (2018).
• Leo P. Martinez, Latinos and the Internal Revenue Code: A Tax Policy Primer for the New Administration, 20 Harv. Latinx L. Rev. 101 (2017).
• Leo P. Martinez, Toward A More Perfect Union?: The Dangers of Conflating Progress and Equality, 44 Southwestern L. Rev. 727 (2015).
• Leo P. Martinez & Jennifer Martinez, Latino Realities and the Internal Revenue Code:  A Critical Perspective, 22 U. Fla. J.L. & Pub. Pol'y 377 (2011). 
• Leo P. Martinez & Jennifer M. Martinez, The Internal Revenue Code and Latino Realities: A Critical Perspective, 22 U. Fla. J.L. & Pub. Pol’y 377–406 (2011).
• Stephen P. McCleary, A Proposed Solution to the Problem of State Jurisdiction to Tax on Indian Reservations Comment, 26 Gonz. L. Rev. 627–660 (1990).
• Tsedale M. Melaku, The Awakening: The Impact of COVID-19, Racial Upheaval, and Political Polarization on Black Women Lawyers Symposium: Mental Health and the Legal Profession, 89 Fordham L. Rev. 2519–2540 (2021).
• Beverly Moran, Setting an Agenda for the Study of Tax and Black Culture The Ben J. Altheimer Symposium: Racial Equity in the Twenty-First Century: Essay: Race and Tax & Business, 21 UALR L. Rev. 779–796 (1998).
• Beverly I. Moran, Exploring the Mysteries: Can We Ever Know Anything about Race and Tax Symposium--Internal Revenue Code, 76 N.C. L. Rev. 1629–1638 (1997).
• Richard S. Myers, Internal Revenue Service’s Treatment of Religiously Motivated Racial Discrimination by Tax Exempt Organizations Note, 54 Notre Dame Law. 925–952 (1978).
• Shannon King Nash & Wayne A.S. Hamilton, Diversity: Attracting & (and) Retaining Tax Professionals, 55 Tax Executive 376–381 (2003).
• Henry Ordower, J. S. Onesimo Sandoval & Kenneth Warren, Out of Ferguson: Misdemeanors, Municipal Courts, Tax Distribution, and Constitutional Limitations, 61 Howard L.J. 113–146 (2017).
• Nikolaos Papanikolaou, Tax Progressivity of Personal Wages and Income Inequality, 14 Journal of Risk and Financial Management 60 (2021).
• Giles Parsons, Diversity and inclusion: Embracing a ‘not like us’ vision, International Tax Review (2020).
• Bruce Reese & Katie Constantin, Gender, Status, & Tax Offenses Over Time, 42 Deviant Behavior 903–918 (2021).
• Destiny Reese, Increasing Diversity in Tax Law, 68 Federal Lawyer 26–27 (Sep/Oct2021).
• John N Robinson III, Surviving Capitalism: Affordability as a Racial “Wage” in Contemporary Housing Markets, 68 Social Problems 321–339 (2021).
• Mildred Wigfall Robinson, Fines: The Folly of Conflating the Power to Fine with the Power to Tax Norman J. Shachoy Symposium: Exploring Police Accountability in America, 62 Vill. L. Rev. 925–952 (2017).
• Florence Wagman Roisman, Structural Racism in Housing in Indianapolis, 18 Ind. Health L. Rev. 355–370 (2021).
• Natalie Sachmechi, “Discriminatory” city property-tax system needs a federal civil rights probe, landlords and tenants say, 37 Crain’s New York Business 4–4 (2021).
• Rebecca Safford, Information Asymmetry, Race, and the Death Tax Student Note, 13 Wash. & Lee J. Civil Rts. & Soc. Just. 117–154 (2006).
• G. Stephen Saunders, Bakke v. Regents of University of California: Potential Implications for Income Tax Exemptions and Affirmative Action in Private Educational Organizations, 11 U.C.D. L. Rev. 1–28 (1978).
• Brian Sawers, The Poll Tax before Jim Crow, 57 Am. J Leg. Hist. 166–197 (2017).
• Richard Schmalbeck, Race and the Federal Income Tax: Has a Disparate Impact Case Been Made Symposium--Internal Revenue Code, 76 N.C. L. Rev. 1817–1836 (1997).
• Mark A. Sevart, Taxation: Educational Institutions Which Practice Race Discrimination in Accordance with Sincere Religious Beliefs Are Disqualified for Federal Tax Exemption Comment, 23 Washburn L.J. 463–472 (1983).
• Darien Shanske & Deb Niemeier, Subsidizing Sprawl, Segregation, and Regressivity: A Deep Dive into Sublocal Tax Districts Symposium: The Future of Law and Transportation: Essays, 106 Iowa L. Rev. 2427–2450 (2021).
• Andre L. Smith, After NFIB v. Sebelius, When Does the Cost of Voting Become an Illegal Poll Tax, 16 Berkeley J. Afr.-Am. L. & Pol’y 230–235 (2014).
• Laura Spitz, I Think, Therefore I Am; I Feel, Therefore I Am Taxed: Descartes, Tort Reform, and the Civil Rights Tax Relief Act New Mexico Law Review Presents a Symposium on Civil Numbers: Examining the Spectrum of Noneconomic Harm: Presentations, 35 N.M. L. Rev. 429–448 (2005).
• Palma Joy Strand and Nicholas A. Mirkay, Racialized Tax Inequity: Wealth, Racism, and the U.S. System of Taxation, 15 Nw. J. L. & Soc. Pol'y 265 (2020).
• Palma Joy Strand, Inheriting Inequality: Wealth, Race, and the Laws of Succession, 89 Or. L. Rev. 453–504 (2010).
• Phyllis Taite, May the Odds Be Ever in Your Favor: How the Tax Cuts and Jobs Act Fortified the Great Wealth Divide Symposium Issue: Wealth and Inequality, 48 Pepp. L. Rev. 1023–1054 (2021).
• Phyllis C. Taite, Tax Code Bias and Its Starring Role in Perpetuating Inequalities, 72 S. C. L. Rev. 735–756 (2021).
• Randolph W. Thrower, Statement by Randolph W. Thrower before the Ways and Means Committee on the Tax Exempt Status of Racially Discriminatory Private Schools Statement, 35 Tax Law. 701–714 (1981).
• Mylinh Uy, Tax and Race: The Impact on Asian Americans Notes and Comments, 11 Asian L.J. 117–144 (2004).
• Clinton G. Wallace, Tax Policy and Our Democracy 2020 Survey of Books Related to the Law: Reviews, 118 Mich. L. Rev. 1233–1258 (2019).
• Camilla E. Watson, How the State and Federal Tax Systems Operate to Deny Educational Opportunities to Minorities and Other Lower Income Students, 72 S. C. L. Rev. 625–666 (2021).
• David Whitney, Constitutional Law - State Action - Racial Discrimination - Taxation - Charitable Deduction - Foundation Recent Decision, 13 Duq. L. Rev. 329–348 (1974).
• Bruce R. Wilde, FCC Tax Certificates for Minority Ownership of Broadcast Facilities:  A Critical Reexamination of Policy, 138 U. Pa. L. Rev. 979–1026 (1989).
• Mark J. Wolff, Sex, Race, and Age: Double Discrimination in Torts and Taxes, 78 Wash. U. L. Q. 1341–1486 (2000).
• Sue Yong & Rob Vosslamber, Race and Tax Policy: The Case of the Chinese Poll Tax, 20 J. Austl. Tax’n 147–164 (2018).
• Anita Zuberi & Samantha Teixeira, Death and taxes: Examining the racial inequality in premature death across neighborhoods, 49 Journal of Community Psychology 2348–2365 (2021).
• Note: Racial Discrimination and the Tax Injunction Act: Garrett v. Bamford Case Comments, 90 Harv. L. Rev. 616–626 (1976).
• Note: The Judicial Role in Attacking Racial Discrimination in Tax-Exempt Private Schools Note, 93 Harv. L. Rev. 378–407 (1979).

Research Reports