EQUITABLE EFFECTS OF POST-PANDEMIC TAX CUTS

EQUITABLE EFFECTS OF POST-PANDEMIC TAX CUTS
1.0. INTRODUCTION
Tax cuts are alterations in the law that seek to reduce and/or minimize tax payment for a given
individual or group of people (Amadeo, 2009, p. 2). These alterations in tax law are usually
occasioned by intervening natural events like pandemics and climate change (Kuckertz, et al,
2021, p. 19).
Tax cuts have a strong nexus with racial equity (Siegner et al, 2018, p. 2988). In the United
States of America, for example, there has been an argument to the effect that tax cuts cause some
sense of racial imbalance among natives (Lipsitz, 2006, p. 227). Several states in the US are a
home to both whites and blacks, and so the question of racial imbalance remains a live issue in
the history and future of the country (Seitles, 1998, p. 93). These states include among others,
Arizona, Georgia, Indiana, Ioa, Michigan, Minnesota, Mississippi, South Carolina, Wisconsin
and West Virginia (Pawasarat et al, 2013, p. 1). These states are to form the bedrock of this study
on tax cuts and racial equity.
In Georgia for example, a law was passed that effected by the Senate that would gradually drop
the state’s income tax rate by around 0.7%, in April 2022 (Hernandez et al, 2022, p. 7). This
change has however been criticized, with the critics arguing that it is racial, and that it subjects
rich people to a lot of pecuniary exploitation (ibid).
Of importance to note is that these tax cuts have been brought about by the global COVID-19
pandemic, which caused a lot of economic instability in the World (Song et al, 2020, p 4). The
pandemic brought a big gap that exists between the rich and the poor, to the extent that abject
poverty became the order of the day for poor people (Buheji et al, 2020, p. 215). The rich, on the

other hand, had an opportunity to showcase their riches and widen the gap between them and the
poor (ibid, at 216). The question of racial discrimination in the United States became extravagant
during the period of the pandemic (Ren, 2020, p. 427). To this end, black people were recused
from jobs, but still expected to pay taxes (Nhamo et al, 2020, p. 112).
It is against this background that this study is premised on. The study seeks to address the
equitable effects that exist in tax cuts in the United States, especially after the ravaging effects of
COVID 19. This is to be made possible by discussing the historical development of tax cuts in
the United States, and a chronological account of taxation among the poor, black and the Latino
population in the United States. The paper will further study the rationale of tax cuts during and
after the pandemic, by examining the current legal regime on tax cuts in the US. A study on tax
cuts vis-à-vis racial equity will then ensue. The study will thereafter provide recommendations
on the whole question of tax cuts, to ensure racial equity and/or equality. At the conclusion of
this study, it will be stablished that tax cuts in the United States have indeed infringed the
principles around racial equity, and so there is need for reform.
2.0. HISTORICAL DEVELOPMENT OF TAX CUTS IN THE UNITED STATES
In the medieval ages, America was a tax-free country (Tiefenburn, 2013, p. 149). At this time,
the United States was under the colonial Control of the British (ibid). As such, the Americans
were under obligation to be answerable to the colonialists, who charged excise tax on various
parameters like property and tea farms (Irogin, 2016, p. 175). The Americans were angered by
the British position on this, and so the protested, leading to the 1773 Boston Tea Party (Nehls,
2017, p. 24).

The government that was established following the American Revolution of 1789 appeared to be
treading softly on taxation, generally (Post, 2009, p. 458). This was based on the fact that the
then Constitution prohibited direct taxation in the United States (Berg, 2011, p. 181). As such,
the government of the United States came up with measures to raise revenue through the
imposition of tariffs and duties on items such as liquor, tobacco, sugar among others (Sokoloff et
al, 2005, p. 170).
It is however important to note that this imposition of tariffs and duties came along with various
challenges (Jackson, 1997, p. 24). For instance, a group of Pennsylvanian farmers rebelled in
1794, arguing that the levy imposed on their whiskey was too irrational, and so they protested
and burned down houses that belonged to tax collectors (Hahn, 2007, at 56). This was however
brought to rest by the Congress Military, on the premise that indirect taxes was beneficial to
America’s economic growth (Williamson, 2009, p. 10).
The 1812 American Civil War was deemed as being disastrous to the economic stability of the
United States (Weing, 1998, p. 155. As such, the American Congress passed the Revenue Act of
1861 (McMahon-Pitt, 2009 p. 3). It is from this Act that the modern US taxation system was
born, and all other tax law based their premises on this Act (Mashaw, 2007, p. 1572). It is at this
time that the United States Internal Revenue Service was created (Lambert, 2015, p 91).
The US Constitution was amended in 1913 to include Income Tax (Pollack, 2012, p. 311). This
was immediately followed by an income tax on people earning a yearly income of more than
3000 Dollars (Ventry Jr, 2000, p. 989). It is vital to observe that these changes in taxation only
affected about one percent of the White Americans, hence the racial nature as has been argued
by scholars (Ibid, p. 990).

Following the occurrence of the First World War, tax rates in the US went up (Allen, 2001, p.
425). The number of taxpayers went up by around five percent, and separate taxation
frameworks were set for real estates and excess profits for businesses in the US (Slemrod, 1995,
p. 176). As such, the US government was able to raise a lot of revenue during the period of the
war (Wray, 2009, p. 812).
The 1928-29 Economic Depression affected the economic stability of the United States to a great
negative effect (Bernanke et al, 1990, p. 13). President Roosevelt took advantage of the Second
World War to introduce various taxes that would help in boosting the economy (Leff, 1991, p.
1306). This saw the enactment of the 1935 Social Security Act (Ibid). However, the operation by
President Roosevelt, otherwise known as the New Deal, was not so successful (Amenta et al,
1994, p. 687). Of importance to note is that taxation in the US was also increased by the need to
prepare for the Second World War (Haffert, 2019, p. 63).
The discussion around tax cuts is said to have begun during President Nixon’s tenure
(Mieczkowski, 2015, p. 60). Following the occurrence of the Second World War, taxes were
reduced, albeit progressively (Dumenil et al, 2001, p. 592). This was done through the redrafting
of the Tax Code, to enhance certain deductions, which would lower rates on private profits,
while equitably raising the same on corporate profits (Evans et al, 2012, p. 395). This, however
was later established to be ineffective, based on the fact that it was time consuming, and that it
was sporadic and confusing (Ibid).
The economy of the United States faced yet another blow in the 1960s and 70s, when there was a
lot of inflation (Reinhart et al, 2008, p. 345). This saw the country face a growth in deficits,
whereas natives were enjoying tax cuts (Collins, 2006, p. 77). As such, the United States rolled
out measures of tax increment, to meet the financial needs of the country (Lefcoe, 2010, p. 431).

President Richard Nixon himself was forced to pay about 400000 Dollars as back tax, lest he
face charges of tax evasion upon retirement (Cooper, 1977, p. 163).
When President Ronald Reagan assumed office, many Americans imagined that there would be
reprieve, as he was expected to bring back the mechanisms of tax cuts (Farber, 2012, p. 60).
Indeed, tax cuts on private and individual enterprises were re-introduced in 1980 (Zhang, 1999,
p. 121). Further, the 1981 Economic Recovery Tax Act of 1981 was brought to action, which
significantly lowered all the individual tax obligations for Americans (Romer et al, 2010, p. 765).
This was however short-lived, when the IRS made it public in 1984 that close to one million
Americans had since been millionaires under the tax cut regime, while the country was facing
inflation, yet again (Young et al, 2016, p. 425). To this end, the tax cuts were lifted (Ibid).
During Bill Clinton’s presidency in the 1990s, a program known as negative income tax was
introduced (Clinton, 1993, p. 4). This was to aid households with low incomes to get funds from
the mentioned tax system, in the form of outlets known as tax credits (Barr, 2004, p. 127). As
such, this group of people was exempted from taxation, hence tax cuts (Ibid).
President George W. Bush introduced another tax cut regime in 2001, which expired in 2010
(Bell et al, 2011, p. 550). The negative income tax program continued to exist, and it was highly
merited by the low-income Americans (Moffitt, 2003, p. 131). One of the merits of the negative
income tax under President Bush’s regime is that it aided in in shortening recession and so it kept
the United States safe from unnecessary inflation (Prasad, 2006, p. 235).
In 2017 during President Donald J. Trump’s regime, the US Congress passed the Tax Cuts and
Jobs Act (TCJA) which was informed by the proposals for tax law reform made during President
Reagan’s tenure in the 1980s (Gale et al, 2021, p. 895). The Act brought about a lot of reforms,

which include tax cut rates on the different income tax and/or job groups (Chalk et al, 2018, p.
112).
2.1. A HISTORICAL OVERVIEW OF TAXES AMONG POOR, BLACK AND LATIN
POPULATION IN THE UNITED STATES
2.1.1. Poor Population
The official report on the poverty in the United States was about 11.6% as of 2021 (Creamer et
al, 2022, p. 142). This equal about 38 million of the total United States population (Ibid, p. 143).
From these statistics, it is clear that a greater majority of the population in the United States
comprises of rich people, or at least those that live above the poverty line (Ibid, p. 194).

As regards the question of income, an average poor person in the US gains 67500 Dollars
annually, as of 2020 (Lewis, 2020, p 14). It is important to indicate that this is the first
statistically significant decline in median household income since 2011 (Ibid). The 2020 average
incomes of family households and nonfamily households reduced by 3.2 percent and 3.1 percent
from the 2019 estimates (Shrider et al, 2020, p. 66). The 2020 real median household incomes of
non-Hispanic Whites, Asians, and Hispanics decreased from their 2019 medians, while the
changes for Black households was not statistically different (Ibid, p. 70). In 2020, real median
household incomes decreased 3.2 percent in the Midwest and 2.3 percent in the South and the
West from their 2019 medians (Ibid, p. 88). The change for the Northeast was not statistically
significant (Ibid, p. 200).
With regards to taxation, low-income households in the United States are subjected to some
small federal tax (Powell et al, 2009, p. 235). As such, they are not fully exempted from taxation
(Ibid, p. 239). In that regard, the low-income households pay tax in form of payroll tax, excise

tax and some minimal corporate tax (Toder et al, 2010, p. 12). Even so, the poor individuals are
subject to the negative income tax program, which acts as income to them (Burtless, 1978, p.
1110). In essence, the households are subject to tax cuts (Ibid, p. 1113). Conclusively, the low-
income households do not contribute a lot in taxes, to the economy of the United States (Godfrey
et al, 2016, p. 99).
2.1.2. Black Population
The United States is home to about 47 million black people, which is about 14% of the total US
population (Murphy et al, 2012, p. 85). A majority of the blacks occupy the south eastern part of
the United States, with a percentage population of about 56% (Hughey, 2009, p. 544).
Black Americans are diverse in nature and form (Forrest-Bank et al, 2015, p. 143). This group
consists of people with diverse racial and ethnic identities and experiences (Ibid). The United
States Black population includes those who say their race is Black, whether alone or along with
other racial backgrounds (Ibid, p. 144). It also includes Hispanics or Latinos who say their race is
Black (Ibid, p. 147).
The black population in the United States is young, and indeed promising. As of 2019, the mean
age was at 32 years, six years younger than the median age of the United States population.
Statistically, about 30% of black Americans are below the age of 20, while 11% are above 65
years old.
With regards to taxation, statistics show that about 40% of Black Americans are capable of
making only 40000 Dollars annually (Bogan et al, 2008, p. 2002). This appears to be a small
number, yet they are still subjected to the same taxation system as the whites who are able to
make millions of dollars per annum (Wise, 2009, p. 77). As a matter of fact, analysts have argued

that the US Tax Code appears to be discriminatory against the Black population, who mainly
dwell in rented apartments while the whites mainly dwell in homes (Woods, 2012, p. 1041).

2.1.3. Latino Population
Statistics show that as of 2017, Latinos in the United States was about 60 million, which
accounts for about 18% of the total population (Miller et al, 2021, p. 467). Most of the Latin
Americans stay in Georgia and the surrounding states, which is about 11% of the total population
of the state (Brick et al, 2011, p. 2). A large number also stays along the Mexican border in
Southern California (Wallace et al, 2009, p. 663).
Of importance to note is that four out of five Latinos are US. Citizens (Gonzales, 2019, p. 46).
As of 2019, about 80% of Latinos living in the US. are citizens (Rodriguez et al, 2019, p. 34).
This includes those whose birth occurred in the United States and its environs, and those whose
parents are immigrants in the United States but gave birth to children and raised them therein
(Ibid, p. 35).
There has been a radical growth in the number of Latin Americans in all the states in the US,
including Washington D.C (Shrestha, 2011, p. 77). This is evident in Florida among other states,
which experienced a growth of about 1 million people in a span of 10 years (Bell et al, 2020, p.
57).
The share of Latinos in the U.S. who speak English proficiently is also growing (Guzman et al,
2019, p. 249). A study done in 2019 shows that about 72% of Latinos in the United States are
capable of speaking fluent English (Ibid, p. 250). Even so, the number of Latinos speaking
Spanish locally has reduced (Ibid, p. 257).

Historically, the taxation system among the Latinos in the United States has not been so efficient
to them (Hall, 2016, p. 7). Even so, the so-called historical discrimination has not been evident in
the current tax set-up (Ernst et al, 2019, p. 20). The US Tax Code has been argued as affecting
the Latino population in various ways (Huang et al, 2019, p. 2033). For instance, whilst the Code
is keen on nuclear families with regards to the Dependence Tax Care Credit, a large percentage
of the Latino population pays more attention to extended families (Kenney, 2004, p. 243). In
essence, the pinch of this mode of taxation does not reach their veins (Hanna et al, 2020, p. 505).
As such, the Latino population is less likely to take full advantage of the Dependence Care Tax
Credit (Dahl et al, 2012, p. 1948).
3.0. TAX CUTS DURING COVID-19 IN THE US
When COVID-19 struck the world, President Joe Biden and the US Congress came up with
measures to reduce tax obligations for the Americans (Kinkaid et al, 2021, p. 242). Under these
new legal adjustments, no interest and/or penalty would accrue to a person who failed to remit
taxes as from 15 th April 2020 (Collier et al, 2020, p. 796). The deadlines for filing returns for
employed individuals were extended as well by the IRS in 2020 (Johannesen et al, 2020, p. 320).
The Families First Coronavirus Response Act was enacted by the Congress, whose main purpose
[was] to act as a general relief legislation, and to provide for tax credit to employees who had
been bedridden of the COVID-19 infection (Plaza, 2022, p. 54).
Subject to certain limitations, it was required that payroll tax credit that amounts to 100% of the
qualified sick leave wages be paid by the employer under the Emergency Paid Sick Leave Act
(Division E of the act) (Kess, 2020, p. 6). Various laws required bosses with not more than 500
to avail not more than 80 hours of paid sick time up to the end of 2020, that is in a situation
where the worker would not be able to be at work because of COVID and other related issues

(Ibid). Job owners with not more than 50 employees were however excluded from this obligation
(Ibid, p.7).
The credit was useful between April and December 2020 (Andersen, et al, 2020, p. 60). It is
viable for workers who earn not more than 511 Dollars in wages, that is for those quarantined
suffering from COVID. It is also available for wages of not more than 200 Dollars (Ibid, p. 62).
It would be available for not more than10 days per every 3 months (Ibid, p. 63). The amount was
adjusted upwards by the value of Medicare tax vested on every beneficiary at a given time (Ibid,
p. 70).
To prohibit occurrences of more unlawful benefits, employers’ total earnings were increased by
the amount of the credit obligation (von Wachter, 2020, p. 560). Job owners were also at liberty
[not] to apply the new law on their job and/or business arenas (Ibid, p. 566). This framework was
to be adjusted upwards through agreed health tax plans by the employers (Ibid, p. 570).
For privately employed people, the new laws obligates them to enjoy a refundable tax credit
framework, which is equivalent to the sick leave duration (Cuadro, 2020, p 24). Salaries accruing
under the Act are not viewed as wages (Ibid, at 27).
The Coronavirus Aid, Relief, and Economic Security (CARES) Act, that was enacted on 27 th
March 2020, avails various tax measures as part of a 2 trillion-dollar aid package that was
designed to help the economy as it suffers from the effects of the coronavirus pandemic (Rocco
et al, 2020, p. 461). Of importance to note is that large number of tax provisions are included in
the bill (Ibid, at 465).
The act avails subsidies of payments to taxpayers, which are regarded as advance refunds
(Thomas et al, 2022, p. 5). The credit locks out taxpayers with an increased total earning of more

than 150,000 Dollars for taxpayers who file jointly (Ibid, p. 6). Of importance to note is that the
credit is available to Americans who are resident within, and are not aliens (Ibid, p. 10).
Individuals paying taxes are therefore expected to adjust downward, the credit visible on their
2020 tax return (Ibid).
Payments were to be rolled out to taxpayers in April 2020 (Holtzblatt et al, 2020, p. 7). Others
that were unable to file a tax return for 2018 or 2019 were henceforth required to do the same, in
order for them to become eligible for payment (Ibid, p. 12).
The new law avails prior return of all dues provided for under the Families First Coronavirus
Response Act (Frankel et al, 2020, p. 41). The IRS is also lifting any penalties for failure to
deposit payroll taxes in cases where the failure was caused by an expected payroll tax credit
(Ibid, p. 44).
The act envisages the availability of credit for job owners whose businesses were shut down by
the pandemic (Brockman, 2021, p. 56). For employers who own not more than 100 employees,
all salaries accrued would be eligible for the credit (Ibid). Moreover, if an employer receives a
loan facility under Section 1102 of the act, the employer is deemed as ineligible for a claim of an
employee retention credit (Ibid, p. 60).
Taxpayers are eligible to up to 100,000 dollars in any COVID and other related distribution from
their retirement plans (Hafiz et al, 2020, p. 549). Qualified distribution plans would go until the
end of 2020 (Ibid, p. 550). COVID related distribution plans would be repaid within a period of
three years (Ibid, p. 554). Under the new law, loans not exceeding 100000 Dollars are allowed
from qualified plans, and that repayment of the loans can be extended (Ibid, p. 567).

The new law brought in a deduction for 2020 which would not be more than 300 Dollars
(Johnson et al, 2021, p 46). Further, the AGI limitations on charitable contributions have been
reduced, so that for individuals, it would be at 100%, and 25% for corporations (Ibid, p. 48). The
act also increased the food contribution limits to 25% (Ibid, p. 51). More critically, the new law
delayed remuneration of the 2020 payroll taxes by 50% for the year 2020 (Ibid, p. 54).
The new legislation repealed the income reduction and deductions beginning before 2021
(Michel, 2020, p. 3550). The act deletes the Section 461(l) on excess loss limitation and
confirmed 461(l) (Ibid, p. 3554).
The act modifies the AMT credit for corporations, and makes it a refundable credit for 2018 tax
years (Frankel et al, p. 47). Also, taxpayers would elect to use 2019 income in place of 2020
income for the computation (Ibid, p. 48). The act also makes technical corrections regarding
qualified improvement property under Sec. 168 by making it 15-year property, fixing the so-
called retail glitch introduced by the new Act and making the property eligible for bonus
reduction (McGovern et al, p. 750).
It is however important to note that even after President Biden announcing that COVID-19 is a
thing of the past, these laws continue to exist (Beland et al, 2022, p. 22). This therefore raises the
question as to the relevance of the post-pandemic tax cuts, and whether or not they affect racial
equity in the United States. The next section discusses this question more deeply.
4.0 THE LEGAL REGIME ON TAX CUTS IN THE US
In the current dispensation, tax cuts in the United States is catered for under the Tax Cuts and
Jobs Act of 2017 (King, 2021, p. 528). The Act presents a number of changes and/or

amendments that have been done to the US Revenue Code of 1986, up to the time it was signed
to law by former President Donald J. Trump in 2017 (Ibid).
Some of the changes that the TCJA of 2017 has brought about is the reduction of the Corporate
Tax Rate and increasing the standard revenue deduction (Gale et al, 2019, p. 593). The Act also
increases the applicable exclusion amounts in as far as estate taxes are concerned (Ibid, p. 594).
Further, the Act increases the standard revenue deduction from 13000 Dollars to 24000 Dollars
Ibid, p. 595). Of importance to note is that this increment affects those that file their returns
jointly (Ibid). In essence, the increment in the standard deduction has immensely reduced the
number of individuals that that gain benefits from tax reductions (Ibid, p. 597).
More critically, the Act alters the deduction for interest on home mortgages and equity charges
(Neal et al, 2020, p. 33). This has reduced the mortgage limit to 750000 Dollars, as well as
limiting the eligibility for home equity (Ibid). This, in essence, affects those that live in rented
apartments (Ibid, p. 40).
The Act also caps the State and Local Tax (SALT) limit to 10000 Dollars (Haneman, 2019, p.
378). It also eliminates miscellaneous tax deductions for itemized frameworks such as workplace
expenses for employees (Ibid, p. 380).
5.0. TAX CUTS VIS-À-VIS RACIAL EQUITY IN THE US
5.1. The Wealth Gap
An imposition of tax cuts draws a line between the rich and the poor (Lindsey, 1987, p. 201).
This is made possible by the fact that the section that enjoys tax cuts tend to raise their net worth
based on the fact that they pay minimum or no taxes at all (Pissarides, 1998, p. 177). As such,

their wealth increases (Ibid, p. 180). On the other hand, most of the people obligated to pay full
taxes enjoy pensionable jobs (Axelrad et al, 2017, p. 61). As such, they always strive to keep
their jobs alive, from whence they derive a lot of wealth (Ibid). In essence, the imposition of tax
cuts draws a line between the rich and the poor, making the latter susceptible to discrimination
and other ill activities by the former (Michelman, 2020, p. 309).

5.2. The Disproportionate Benefits of Tax Cuts
The tax cut measures that have been imposed by the US government over the years are seen as
benefiting the native whites as compared to the blacks (Wright, 2016, p. 64). For instance, as
earlier demonstrated, most of the whites in the US live in homes, and have permanent and/or
pensionable jobs (Leime et al, 2019, p. 2212). The blacks mostly dwell in rented apartments, and
have no permanent jobs (Murdie, 2002, p. 427). The tax cuts that have been applicable to all
citizens in the United States leave the blacks at the periphery of anguish and stigmatization,
because they are viewed as being of little or no benefit to the nation at all (Hampton et al, 2021,
p. 321). Moreover, statistics have shown that white Americans earn about 78 percent of the total
income (Killewald, 2013, p. 101). Shockingly, they get about 80 percent of the benefits that
accrue from individual business tax reliefs (The US Economy Today, 2018, p. 23). The black
Americans on the other hand only receive about 5 percent, with the Latinos reciving about 7
percent of the benefits (Ibid, p. 24). From the foregoing, it is clear that the tax cuts are
disproportional, in favour of the white Americans (Prasad, 2012, p. 378).

6.0. CONCLUSION AND RECOMMENDATIONS
6.1. CONCLUSION
This study has demonstrated that indeed the creation of tax cuts especially in the post-pandemic
era in the United States has caused a lot of racial inequity in the United States. There has been a
lot of exposure and drawing of lines the rich and the poor, as well as the employed and non-
employed. The United States is a Capitalist territory, and so the issue of class becomes very
prominent. Notably, these class struggles are based on races, hence the racial inequity and
segregation.
6.2. RECOMMENDATIONS
In light of the foregoing findings, this study recommends that there is need for the United States
government to come up with measures that will enhance the progressive raising of revenue, other
than income tax. It has been demonstrated that certain regulations on tax are of little or no benefit
to the subjects. For instance, the Dependent Tax Care Credit that is always imposed on the
Latino population does not really benefit them, because they are more attached to their extended
families. As such, the tax framework is a disadvantage to them. In that regard, there is need for
the government to raise more revenue through levies and tariffs.

Secondly, this study recommends that the United States Tax Code be amended, to impeach the
racial nature that analysts have argued to be present therein. For instance, there is need for the
Code to appreciate the different classes that exist in the US taxation system, now that the country
represents capitalist ideas. By imposing equal rates of taxation to people that have minimum
wage income, as well as to the elite, the Code appears to be racial and unfair. A paradigm shift
on this would enhance racial equity in the United States.
This study further recommends that there is need to uphold efficiency and progressiveness in
administering the taxation procedures. There ought not to be [unnecessary] tax breaks, especially
at this time when there is no global pandemic. This study observes that these tax breaks are the
loopholes for discrimination, based on the fact that the individuals enjoying the breaks would be
viewed by the capitalists as being liabilities to the country’s economic progress. In view of that,
such characters would be eventual victims of racial and/or class discrimination. As such, the
government ought to be reasonable in granting these tax breaks.
Moreover, this study recommends that while all natives and citizens in the United States of
America are expected and/or supposed to pay federal taxes, there is need to consider the job
description of the above-mentioned people. The utility of this is that it aids in covering the
pecuniary nakedness that would otherwise have been exposed if at all the taxes were to be paid
in line with the different races in the United States. Again, this would help in ensuring that
people who pay little taxes are not put at the periphery of racial discrimination.
More critically, it is recommended from the study that racial equity should be a primary
consideration when answering the question of tax payment in the United States. As earlier
demonstrated, there arises a norm that the IRS does annual reports on taxation and tax policies,
and that most of these reports are based on racial lines. Whilst this procedure is useful for

purposes of statistics, a question arises regarding its usefulness in keeping racial segregation at
bay. In that regard, this study recommends that the IRS ought to be taking the necessary
safeguards, in a bid to ensure that the minority groups in the United States do not feel attacked
by those annual reports. This can be made possible by rolling out the reports after every five
years. This, again, calls for reform in the United States Tax Code.
The study further recommends that there ought to be some sense of equality, or at least equity in
the availability of job opportunities in the United States of America. As earlier demonstrated,
most of the black people in the US stay in rented apartments, and that they mainly do the blue-
collar jobs. Bearing in mind that this study tends to oppose the whole idea of post-pandemic tax
cuts, based on the fact that it is more of sympathy and it causes racial inequity, it is impossible to
milk a cow dry, or better, fatten the cow on the market day. Therefore, it is this study’s thought
that the minority population in the United States would be in a better position of paying taxes as
required, if the state would deem it convenient to pay taxes for them. One of the rights of a
United States national is with regards to economic rights, as envisaged in the US Bill of Rights.
As such, the State has an obligation of upholding these economic rights, in favour of the citizen.
Therefore, the State would bring to book the question of racial inequity by equal job
opportunities for citizens,

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