Lav, I. J., & Leachman, M. (2018). State Limits on Property Taxes Hamstring Local Services and Should Be Relaxed or Repealed. Centre on Budget and Policy Priorities.
https://www.cbpp.org/research/state-budget-and-tax/state-limits-on-property-taxes-hamstring-local-services-and-should-be

has been cited by the following article:

• TITLE: The Importance of Fixing the Tax System for Gender and Racial Justice: An Analysis of the United States System of Taxation

  AUTHORS: Bestman Collins Nwobi Samuel

  KEYWORDS: Discrimination, Gender, Justice, Racial, System, Taxation

  JOURNAL NAME: Beijing Law Review, Vol.16 No.1, March 31, 2025

  ABSTRACT: Prohibitions against tax discrimination have been consistently present in constitutions, tax treaties, trade treaties, and various other legal frameworks. However, despite their widespread presence, there remains a notable lack of consensus regarding the interpretation of these provisions. This paper examines how tax policies systematically discriminate against women, ethnic minorities, and other marginalized groups. It argues that the current tax system is neither fair nor adequate, exacerbating gender and racial inequities rather than addressing them, thereby stripping away critical building blocks of gender and racial justice in the tax system. The paper discusses historical disparities, contemporary tax challenges, and proposed reforms to make tax policy more inclusive and just.