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66 N.Y. L. Sch. L. Rev. 247 (2021-2022)
The Racial Wealth Gap and the Tax Benefits of Homeownership

handle is hein.journals/nyls66 and id is 253 raw text is: 





















    ANN F.   THOMAS



    The Racial Wealth Gap and

    the Tax Benefits of Homeownership

    66 N.Y.L. SCH. L. REv. 247 (2021-2022)


























ABOUT   THE  AUTHOR:   Otto L. Walter Distinguished Professor of Tax Law and Director, Graduate Tax
Program, New York Law School. J.D. Yale Law School, 1976; A.B. magna cum laude Harvard-Radcliffe,
1973. This article is dedicated to Professor Kimber16 Williams Crenshaw who has given the lens of Critical
Race Theory and Intersectionality to us, and to Dorothy A. Brown, who opened the author's eyes by applying
them to tax law. Professor Brown's new book, The Whiteness of Wealth, provides a compelling analysis of the
critical junctures at which tax law fuels the racial wealth gap. The author thanks Corey Gibbs for his excellent
research assistance and number crunching. For their comments, corrections, and questions, the author thanks
her NYLS  colleagues from the Race, Bias, and Advocacy (RBA) course and writing project, Edward A.
Purcell, Jr., Penelope Andrews, Lenni Benson, Kirk Burkhalter, Richard Chused, Kris Franklin, Richard
Marsico, Frank Munger, Rebecca Roiphe, and Lynn Su; the NYLS Tuesday Faculty Workshop; her tax
colleague Alan Appel; and especially William P. LaPiana, her RBA co-teacher and patient reader. All errors
and omissions are hers alone.


247

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