Setting an Agenda for the Study of Tax and Black Culture
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UALR Law Review
Abstract
At present the Internal Revenue Code unthinkingly reflects many aspects of white culture including historical opportunities that whites have received for wealth building and marriage. In order for the federal tax laws to tax fairly all cultures within the purview of taxation must also find their values reflected. The article sets out how the tax laws might begin to incorporate black culture.
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21 UALR L. Rev. 779 (1999)