A Tax National Anthem

Abstract

This essay provides concluding comments on the articles published in the Pittsburgh Tax Review in connection with the American Tax Policy Institute’s 2023 Symposium, “The Federal Income Tax: Racially Blind But Not Racially Neutral.” Interspersed with lines from Ada Limón’s poem “The New National Anthem,” this commentary argues that the contributors to the Symposium are engaged in a project similar to Limón’s: critiquing the familiar, pointing out what is hidden (sometimes in plain sight), and formulating a vision for a just and inclusive future. As the speaker of Limón’s poem embraces the flag as a symbol of hope, the authors of these articles have hope in the tax law, too. Although they write separately, the Symposium contributors together have authored a Tax National Anthem: a statement of values and aspirations, a call to understanding fair taxation as a cornerstone of racial justice.

Keywords: tax, race, justice, Limón, national anthem

JEL Classification: K1, K34