Critical Racetheory: An Examination of One Exponent's Work
21 Pages Posted: 16 Nov 2021
Date Written: September 20, 2021
This article examines the Critical Race Theory’s attribution of particular provision of the Internal Revenue Code (the “Code”) to racism - against blacks. It begins with a brief description of the attitudes and methodology of Critical Race Theory Advocates (“Crats”) and examines the work of Dorothy A. Brown, who argues that certain of the provisions of the Code adversely impact black taxpayers, and, in the case of welfare provisions such as the Earned Income Tax Credit and the Child Tax Credit, have been shaped by racist attitudes. She also argues that the home mortgage interest deduction favors wealthy white homeowners over poorer black homeowners.
The article finds little or nothing to support these claims - neither text nor legislative history.
Indeed, she concedes that the tax differences are based on economic class and family situations, but argues that they hit blacks particularly hard. Brown simply assumes racism in all things discussed without evidence. In this she joins other Crats who argue that whites are blind to the discrimination they inflict, and that only viewing the world through a black lens allows one to see it. The assumption of inherent white racism is rejected by disparities in education of races, and the evidence that one racial minority - Asians and Pacific Islanders, has outperformed the white majority in both educational attainment and incomes.
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