Is the Tax Code Racist? A Critique of Dorothy Brown’s The Whiteness of Wealth

Michael Conklin, Is the Tax Code Racist? A Critique of Dorothy Brown's The Whiteness of Wealth, 21 Appalachian Journal of Law 1 (2022).

8 Pages Posted: 7 May 2021 Last revised: 12 Oct 2022

See all articles by Michael Conklin

Michael Conklin

Angelo State University - Business Law; Texas A&M University School of Law

Date Written: May 1, 2021

Abstract

This is a critical review of Dorothy Brown’s The Whiteness of Wealth: How the Tax System Impoverishes Black Americans—and How We Can Fix It. Brown accurately points out that the U.S. tax code, on average, affects racial groups differently. However, she goes further to claim that such a tax code is racist against black Americans. This conclusion is not surprising given Brown’s belief that “there’s nothing in this country that race and racism aren’t a part of . . . .” But different racial outcomes do not per se prove racism. It could simply be a natural function of how races occupy different financial positions on average. It is certainly not the case that two taxpayers with identical tax returns are treated differently based on their race. Indeed, the IRS does not even collect information on race.

This review provides a critique of Brown’s claims regarding the net effect of the tax code, the deceptive use of anecdotes, the marriage penalty, and the tax consequences of overtime work. The issue of Social Security is peculiarly absent from Brown’s book despite being perhaps the most racially discriminatory tax policy today. Additionally, the consequences of Brown’s use of race as a proxy for financial disadvantage and an inability to get ahead is addressed. Finally, Brown’s proposed solutions—some of which are surprisingly common sense—are discussed for their positive prospect of achieving bipartisan support.

Keywords: Taxes, IRS, equality, discrimination, social security, wealth tax, racism, marriage penalty, income

Suggested Citation

Conklin, Michael, Is the Tax Code Racist? A Critique of Dorothy Brown’s The Whiteness of Wealth (May 1, 2021). Michael Conklin, Is the Tax Code Racist? A Critique of Dorothy Brown's The Whiteness of Wealth, 21 Appalachian Journal of Law 1 (2022)., Available at SSRN: https://ssrn.com/abstract=3838326 or http://dx.doi.org/10.2139/ssrn.3838326

Michael Conklin (Contact Author)

Angelo State University - Business Law ( email )

United States

Texas A&M University School of Law ( email )

Tarrant County
United States

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