Measuring and mitigating racial disparities in tax audits

H Elzayn, E Smith, T Hertz, C Guage… - … Quarterly Journal of …, 2025 - academic.oup.com
Tax authorities around the world rely on audits to detect underreported tax liabilities and to
verify that taxpayers qualify for the benefits they claim. We study differences in Internal …

Unequal opportunity: School and neighborhood segregation in the USA

A Owens - Race and Social Problems, 2020 - Springer
School and neighborhood segregation are intertwined in complex ways. Schools reflect
segregated neighborhoods, and school considerations reinforce neighborhood segregation …

The ambition and transformative potential of progressive property

E Rosser - California Law Review, 2013 - JSTOR
The emerging progressive property school celebrates and finds its meaning in the social
nature of property. Rejecting the idea that exclusion lies at the core of property law …

Should the irs know your race? the challenge of colorblind tax data

J Bearer-Friend - Tax L. Rev., 2019 - HeinOnline
In 2003, conservative activists successfully placed Proposition 54, also known as the Racial
Privacy Initiative, on the statewide ballot in California. 1 This constitutional amendment …

Racialized Tax Inequity: Wealth, Racism, and the US System of Taxation

PJ Strand, NA Mirkay - Nw. JL & Soc. Pol'y, 2019 - HeinOnline
This Article describes the connection between wealth inequality and the increasing
structural racism in the US tax system since the 1980s. A long-term sociological view (the …

Colorblind tax enforcement

J Bearer-Friend - NYUL Rev., 2022 - HeinOnline
LAW REVIEW Page 1 NEW YORK UNIVERSITY LAW REVIEW VOLUME 97 APRIL 2022
NUMBER 1 ARTICLES COLORBLIND TAX ENFORCEMENT JEREMY BEARER-FRIEND* The …

Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform

D Gamage, JR Brooks - NCL Rev., 2021 - HeinOnline
The US tax system does a very poor job of taxing the ultra-wealthy. 1 Consider, for example,
Larry Ellison-the founder and still largest shareholder of the software company Oracle …

Breaking Down Status

KT Matsumura - Wash. UL Rev., 2020 - HeinOnline
The law regulates some of society's most significant relationships through status. Yet social
and legal changes can diminish a status's effectiveness and importance. The debates …

Rediscovering Oyama v. California: At the intersection of property, race, and citizenship

RC Villazor - Wash. UL Rev., 2009 - HeinOnline
Oyama v. California was a landmark case in the history of civil rights. Decided in January
1948, Oyama held unconstitutional a provision of California's Alien Land Law, which …

[图书][B] Implicit racial bias across the law

JD Levinson, RJ Smith - 2012 - books.google.com
" Implicit Racial Bias: A Social Science Overview Justin D. Levinson, Danielle M. Young &
Laurie A. Rudman A little after 2 am on the first day of 2009, San Francisco Bay Area Rapid …