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A Black Critique of the Internal Revenue Code
(Wisconsin Law Review, 1996)
Using Census data and the Survey of Income Program participation (SIPP), the authors use social science methodology to show that blacks pay more federal income tax than whites at the same income levels.
The Elephant and the Four Blind Men: The Burger Court and Its Federal Tax Decisions
(Howard Law Journal, 1996)
All the federal tax decisions of the Burger Court are reviewed in order to demonstrate that widely held beliefs about statutory interpretation in tax cases are misleading. For example, although the literature asserts that ...