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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.
Stargazing: The Alternative Minimum Tax for Individuals and Future Tax Reform
(Oregon Law Review, 1990)
The article uses the provisions of the Alternative Minimum Tax in an attempt to predict the course of future tax reform.