Exploring (In)Equity in the Internal Revenue Code: Discussions of Race in the Tax Classroom

We gratefully acknowledge the work of Dorothy Brown, whose book provided the backbone for this project. We are indebted to Kirsten A. Cook (editor) for his consistent encouragement and supportive critique of this content. We also acknowledge insightful comments and suggestions from Tracy Noga, Anton Lewis, Olivia Melton, two anonymous reviewers, and conference participants from the 2022 American Accounting Association Conference on Teaching and Learning in Accounting, the 2022 American Accounting Association Diversity Section Midyear Meeting, the 2022 Accounting and Race Forum, and the 2023 American Taxation Association Teaching and Curriculum Conference. We thank Noah Fogel for his research assistance. Finally, we thank the Ernst & Young Foundation for their philanthropic support for curriculum development. The authors have no conflicts of interest to disclose.

Kimberly S. Krieg, University of San Diego, Knauss School of Business, Department of Accounting, San Diego, CA, USA; Amanda R. Marino, San Diego State University, Fowler College of Business, Charles W. Lamden School of Accountancy, San Diego, CA, USA; Landi Morris, Northern Arizona University, The W. A. Franke College of Business, Accounting, Economics, and Finance Department, Flagstaff, AZ, USA.

Editor’s note: Accepted by Kirsten A. Cook, under the Senior Editorship of Janet A. Samuels.