Exploring (In)Equity in the Internal Revenue Code: Discussions of Race in the Tax Classroom

Abstract

In this learning strategy (LS) we provide materials on how to discuss race as a source of inequity in the Internal Revenue Code (IRC). We provide online discussion questions, practice problems, classroom talking points, and guidance for student presentations to illustrate inequities between Black and white taxpayers. The assignments can be delivered in entirety or piecemeal. Our material is inspired by Dr. Dorothy Brown’s The Whiteness of Wealth: How the Tax System Impoverishes Black Americans – And How We Can Fix It, which identifies how the IRC contributes to the racial wealth gap. This LS supplements an individual taxation course with real-world application of the IRC. The accompanying Teaching Notes provide (1) additional commentary on in-class discussions, (2) example instructor slides, and (3) solutions to practice problems. Pre- and post-evidence of efficacy suggest that students who were uncomfortable discussing race before engaging with this content feel more comfortable doing so after. 

Keywords: Race, equity, income tax, Internal Revenue Code (IRC), wealth gap, tax planning