White taxpayers benefit from filing provisions that burden black Americans.

Evidence

Meanwhile, as I encourage black Americans to be intentional about choosing their behaviors, I’ll call on white Americans to consciously shift theirs. If you are a white American taxpayer, no matter your income level or family history, the system has benefited you at the expense of black Americans, and you, too, must be intentional—about dismantling it. Support individual filing and the repeal of the joint tax return. It may cost you more in taxes, but black Americans have been paying more taxes for years; it’s only fair. — Dorothy A. Brown, The Whiteness of Wealth, 536

Categorization

• ADDENDUM: Reinforces the central throughline that a facially neutral filing regime delivers real gains to white filers — connects to the marriage-penalty and joint-filing analysis from earlier chapters.