Taxation without Indemnification

Abstract

Whether by reevaluating previously underappreciated factors or by uncovering new source material, historical scholarship occasionally makes immediate and simultaneous interventions in both academic and public-facing conversations.1 Andrew Kahrl's The Black Tax is one such work, and actually accomplishes these two tasks admirably. In the last two decades, scholars have investigated African American ownership of real property in land and homes, as well as the ways that governmental and private actors, policies, and practices have impaired Black people's ability to acquire and accumulate wealth in this country.2 This body of scholarship, alongside the work of public intellectuals, has served to jumpstart discussion around the issue of reparations.3 Prior to the release of Kahrl's illustrious book, however, no one had identified property taxes as lying at the very center of race-based structural inequality.4