Chapter 15: Economic Justice Delivered through Tax Systems During the COVID-19 Pandemic

Abstract

Under the U.S. Constitution, Congress has broad plenary power to tax. All fifty states, the District of Columbia, and local governments across the country similarly impose, assess, and collect taxes. While these tax systems provide trillions of dollars in revenue annually for federal and state and local governments, they exist for people. “People like you, me, and all our loved ones including spouses, partners, parents, kids, brothers, sisters, nieces, nephews, grandparents, grandkids, friends, and neighbors. The people who eat at our tables and sleep under our roofs. They exist for current and future generations who live and work in America, and even those who don’t but have the coveted prize of U.S. citizenship. Tax systems embody our shared commitment of ensuring the well-being of all people, young, old, Black, Brown, White, Asian, Native, multiracial, religious, atheist, agnostic, male, female, transgender, straight, queer, or nonconforming. They should ensure that the people of and in America have what they need to survive and thrive, especially those who are vulnerable for any reason or no reason at all. Tax systems, like other government institutions, should be designed and administered to make life better for everyone. Because ‘we the people’ are America, the beautiful,” tax systems exist for and serve us.

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Keywords: tax policy, federal tax, state tax, pandemic relief, antipoverty, immigrant tax policy

JEL Classification: K34, H20, H21, H24, H71, H75, H84