When Tax Policy Discriminates: The TCJA’s Impact on Black Taxpayers
June 18, 2024
Beverly Moran is professor emerita at Vanderbilt University, senior fellow at the Roosevelt Institute, and Paulus Endowment senior tax fellow at Boston College Law School. Her work focuses on various aspects of federal income taxation, including individuals, partnerships, tax-exempt organizations, and corporations. A leading authority on US tax law, Beverly has testified before the House Ways and Means Committee on the proliferation of US tax havens and the Black Congressional Caucus on the race impacts of the Internal Revenue Code. Her work is extensively cited in the recent Treasury report on the race aspects of US tax laws.
Beverly’s interdisciplinary and multidisciplinary work encompasses topics ranging from legal philosophy (“Capitalism and the Tax System: A Search for Social Justice“), critical race theory (“A Black Critique of the Internal Revenue Code”), legal education (“Revisiting the Work We Know So Little About: Race, Wealth, Privilege, and Social Justice”) and more. Over the course of her career, she has won a number of teaching awards and grants, including a Fulbright award and grants from the Annie E. Casey Foundation, the Rockefeller Foundation, International Rotary and the Ford Foundation. Beverly holds a master of law degree (LLM) in taxation from New York University School of Law; a JD from the University of Pennsylvania, Carey School of Law; and an AB from Vassar College.