Race, Class, and the Obama Tax Plan

10 Pages Posted: 13 Jul 2014

Date Written: 2009

Abstract

This Essay examines three areas of federal tax policy: (i) the exclusion for employer provided pensions; (ii) the mortgage interest deduction; and (iii) the earned income tax credit for the working poor. Each of the three areas is addressed in The Obama Tax Plan. My previous research showed that in those three areas, low-income taxpayers were disadvantaged when compared with higher income taxpayers, and taxpayers of color were disadvantaged when compared with white taxpayers. This Essay shows that The Obama Tax Plan’s provisions would be good for low-income taxpayers and taxpayers of color. This Essay also briefly discusses political pitfalls inherent in enacting each of the Obama Tax Plan provisions discussed.

Suggested Citation

Brown, Dorothy Andrea, Race, Class, and the Obama Tax Plan (2009). Denver University Law Review, Vol. 86, No. 575, 2009; Emory Legal Studies Research Paper. Available at SSRN: https://ssrn.com/abstract=2465017

Dorothy Andrea Brown (Contact Author)

Emory University School of Law ( email )

1301 Clifton Road
Atlanta, GA 30322
United States
404-712-8218 (Phone)
404-727-6820 (Fax)

HOME PAGE: http://www.law.emory.edu/faculty/faculty-profiles/dorothy-a-brown.html

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