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Abstract:
In A Systemic Analysis of Affirmative Action in American Law Schools, Professor Richard Sander asserts that affirmative action hurts blacks both as a group and as individuals. Professor Sander finds that qualified black students are adversely affected by affirmative action because they are admitted to schools above their capacity where they are matched against more qualified whites. According to Professor Sander, because these minimally qualified blacks are unable to compete with their more qualified peers, they fare poorly in the classroom and on the bar examination. Moreover, unqualified black students are hurt because they are admitted to law schools where they waste valuable time and money discovering that they are unable to graduate or pass the bar. In turn, black people as a whole are harmed by affirmative action because the admission of unqualified blacks and the competition faced by minimally qualified blacks result in black law students suffering from higher dropout and bar failure rates than their white peers. According to Professor Sander, under a race-neutral system, unqualified blacks would never enter law school and qualified blacks would matriculate at the lower tier schools where they belong. The result would be more black law school graduates and higher black bar passage rates, leading to more black lawyers. In other words, affirmative action is responsible for creating fewer black lawyers than a race-neutral system would produce.

civil rights, race, feminism

Abstract:
America is a country founded on ideas. The Enlightenment was one set of ideas that attended our birth and one Enlightenment belief as strong today as during the revolution is our faith in capitalism and the protection of private property. Yet, the United States tax system manages to violate fundamental capitalist principles as outlined in the extensive writings of Adam Smith - the father of capitalism. Comparing Smith's vision to the current United States tax system reveals many important inconsistencies, particularly the current penchant for simultaneously taxing wages while exempting (or delaying) taxes on wealth and wealth appreciation. The article proposes more closely aligning the U.S. tax system with Smith's capitalist vision by introducing a combined wealth and consumption tax each with significant exemption amounts. The expected result of a combined wealth and consumption tax system is the release of a considerable portion of the population from tax liability. Less expected rewards of a tax system that more closely resembles Smith's capitalist ideal include: (a) support for a living wage; (b) class based affirmative action; and, (c) reparations for slavery.

race, wealth, discrimination, class

Abstract:
Many believe that the legal system has achieved racial neutrality because statutes and regulations do not mention race. They do not view law and the legal system as one way that American society polices race and wealth disparities. Because American law seems removed from race and wealth concerns, legal workers see no place for such considerations in their education or practice.

Although the legal system has aspired to neutrality and equality, racialized wealth inequality has resulted and continues. This article considers the aspiration and shows how equality and neutrality can veil existing wealth inequality. Using examples from judicial decisionmaking and tax law, the article illustrates how racialized wealth disparities persist.

Legal education largely ignores race, wealth, and inequality, preventing generations of lawyers from gaining deeper awareness of these issues. Access to law and the legal system is, in itself, a form of wealth that remains unequally distributed. The article appeals to legal professionals to look beyond their own discipline for solutions to the problems of race and wealth disparity.

race, wealth, discrimination, class

Abstract:
Using Census data and the Survey of Income Program participation (SIPP), the authors use social science methodology to show that blacks pay more federal income tax than whites at the same income levels.

race, wealth, discrimination, class

Abstract:
Dred Scott v. Sanford, Plessy v. Ferguson, Brown v. Board of Education and Grutter v. Bollinger all demonstrate that law alone is not enough to make social change. Instead, lawyers interested in social change must understand the nature of the societies that they attempt to persuade and the language that leads judges to change their ways of thinking. In the early 21st century, the language of persuasion is often the language of social science.

race, wealth, discrimination, class

Abstract:
The bibliography surveys all tax articles (but not Notes) from 1954 to 2001 in high prestige law journals in the United States, United Kingdom, Australia and Canada. The bibliography compares number of articles produced in each country and also shows what areas of interest dominate in each market. For example, Canadian journal produce more scholarship on Comparative Taxation while Australian journals are more likely to publish in the area of Evasion and Avoidance.

race, wealth, discrimination, class

Abstract:
Although black men and women do not always share the same problems or aspirations, intersectionality must always be tempered by the realization that we are one people with a common purpose who can only make headway when we understand that the divisions between us are not of our own making.

race, wealth, discrimination, class

Abstract:
The United States Trade Representative and the policies that he (or she) attempt to impose on our trading partners have the serious and perhaps unintended effect of destroying local culture particularly in the area of film production.

race, wealth, discrimination, class

Abstract:
For the last fifty years we have seen an outflow of United States laws to developing countries. This legal outflow has caused problems of enforcement in societies that do not share the values, needs or concerns of the law producing state. Using law reform in Eritrea as a case study, the article asks what will happen in the United States when we become the recipient, rather than the exporter, of maladapted laws that serve the purpose of others instead of serving the unique needs of the United States and its economy.

race, wealth, discrimination, class

Abstract:
At present the Internal Revenue Code unthinkingly reflects many aspects of white culture including historical opportunities that whites have received for wealth building and marriage. In order for the federal tax laws to tax fairly all cultures within the purview of taxation must also find their values reflected. The article sets out how the tax laws might begin to incorporate black culture.

race, wealth, discrimination, class

Abstract:
The article uses the provisions of the Alternative Minimum Tax in an attempt to predict the course of future tax reform.

race, wealth, discrimination, class

Abstract:
Using legislative histories the article shows how the incidence of taxation began to fall more heavily on women in the context of divorce as women's social and political status rose during World War II and that this trend continued through several sets of divorce tax reform.

race, wealth, discrimination, class

Abstract:
Feminist psychologists postulate that women are more people focused than men and therefore less likely to be attracted to rule oriented cultures that do not take into account personal differences and needs. This work postulates that the opposite is true of males and females who are attracted to law school teaching. Instead of rule oriented men and people oriented women, the legal academy is populated by women who believe that rules are meant to protect the weak against the tyranny of the strong and who then find themselves in female cultures ruled by men.

race, wealth, discrimination, class

Abstract:
The politics behind tax legislation are explored in order to demonstrate that, rather than being surprising or unexpected, it is easily predictable that federal tax laws would favor whites over blacks.

race, wealth, discrimination, class

Abstract:
The nature of privilege is that it is hidden from those who possess it even more than it is hidden from those who lack privilege. Privilege's invisibility to its owner makes privilege difficult to both identify and fight.

race, wealth, discrimination, class

Abstract:
The 1990 Minority Law Teachers Conference was dedicated to expanding the number of minorities in law teaching. To this end, the volume addresses a wide variety of concerns for new and veteran teachers including: teaching, scholarship, service, diversity and recruitment. The volume remains one of the most comprehensive statements of minority law professors about their role in the academy.

race, wealth, discrimination, class

Abstract:
All the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that courts do not distinguish between legislative and interpretive regulations, the Burger Court did give greater deference to legislative regulations. Further, despite some Justices antipathy to legislative history, the Burger Court relied heavily on legislative histories in making its decisions. In addition, the widely held view that the Court eschews tax controversies was found false when compared to other business areas.

race, wealth, discrimination, class

Abstract:
The article explores ways in which sex and race create different research problems in the context of the federal income tax.

race, wealth, discrimination, class