000			02014nab a2200241 c 4500
999			_c142896 _d142896
003			ES-MaIEF
005			20201006172206.0
007			ta
008			201006s2020 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_949819 _aZelenak, Lawrence
245	0	0	_aExamining the Internal Revenue Code for disparate racial impacts _c by Lawrence Zelenak
260			_c2020
504			_aBibliografía
520			_aIn this article, Zelenak considers how a legislature committed to racial justice should respond to a convincing statistical demonstration that a particular provision of the Internal Revenue Code has disparate racial impacts. He says there are several steps between a demonstration that a provision (for example, the charitable deduction) disproportionately benefits white taxpayers in nominal terms, and the conclusion that it should be repealed or reformed to eliminate the disparate impact. He argues it is necessary to establish a normative baseline from which the current provision departs, to determine the race-based distribution of the ultimate benefits and burdens of the provision (as contrasted with the provision’s nominal impacts), and to determine that a focus on the provision (rather than a broader or narrower focus) is at an appropriate level of analytical granularity. He concludes that the most important use of evidence of disparate racial impacts of tax provisions will almost certainly be as an argument for repealing or reforming a provision that constitutes bad tax policy even apart from its racial effects.
650		4	_942888 _aESTADOS UNIDOS
650		4	_948190 _aRACISMO
650		4	_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
773	0		_9163427 _oOP 1820/2020/168/10 _tTax Notes _w(IEF)124523 _x0270-5494 _gvolume 168, number 10, september 7, 2020, p. 1807-1821
856			_uhttps://www.taxnotes.com/special-reports/capital-gains-and-losses/examining-internal-revenue-code-disparate-racial-impacts/2020/09/04/2cx24
942			_cART