Tax as Urban Legend

forthcoming in the HARVARD BLACKLETTER LAW JOURNAL AMERICAN TAXATION, AMERICAN SLAVERY. By Robin L. Einhorn. Chicago and London: University of Chicago Press. 2006. Pp. xii, 337. Cloth, $35.00. What do race, gender, sexual orientation, and other non-economic characteristics of individuals have to do with tax policy? Shouldn’t tax policy debates focus on neutral, objective, and quantifiable economic factors rather than on group status? What utility can there really be in…