Race-disaggregated tax data is essential evidentiary groundwork for reparations-based tax credits

Evidence

Obtaining this information would counter the fallacy that our tax system affects everyone equally, regardless of race, or that only white Americans pay taxes. That data could then be brought before Congress when new rates and preferential loopholes are introduced as part of reforms. It’s also a critical part of the case for a reparations-based tax credit; legal precedent (which we’ll discuss later on in this chapter) requires proof of both discriminatory effect and intent to award any kind of race-based compensation. We may not have that data for the past, but if we begin collecting it now, it will become harder for lawmakers to claim ignorance of how the same tax policies have different racial impacts in the future. — Dorothy A. Brown, The Whiteness of Wealth, 520

Categorization

• XREF: connects to: Race data on taxpayers can be inferred by matching returns with census zip-code demographics — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 517; Race-aware tax policy can close the wealth gap while restoring the system’s original intent — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 514; Zip-code and surname analysis can impute racial tax data — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 518 (+6 more)
• yield-rescued: below the book’s yield-target cutoff, included anyway for connecting to: Race data on taxpayers can be inferred by matching returns with census zip-code demographics — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 517; Race-aware tax policy can close the wealth gap while restoring the system’s original intent — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 514; Zip-code and surname analysis can impute racial tax data — Dorothy A. Brown, The Whiteness of Wealth: How the Tax…, 518 (+6 more)