Building an Equitable Tax Code: A Primer for Advocates

Overview

In recent years a national discussion has been underway about the causes and effects of growing inequality, but one cause that has received little attention is the role of the U.S. tax code. The individual tax code contains more than $1 trillion in tax subsidies known to policymakers and economists as tax expenditures because, like spending programs, they provide financial assistance to support specific activities or groups of people. Of these subsidies, more than half a trillion, $540 billion, support some form of savings or investment (e.g., higher education, retirement, homeownership).

In theory, tax code–based public subsidies should help all families save and invest, but instead, wealthier households receive most of the benefits. In fact, a recent analysis of the largest wealth- building tax subsidies found that the top 1 percent of households received more benefits from these tax code–based subsidies than the bottom 80 percent combined.

The new brief answers key questions about tax expenditures: What are they, how do they work, and who benefits? In addition, since the Internal Revenue Service (IRS) does not collect tax data by race, the primer uses data related to the distribution of benefits by income quintiles and the demographics of each quintile to provide a rough approximation of how different racial and ethnic groups do or do not benefit from the different categories of tax expenditures.

An Equity Profile of Houston-Galveston

Overview

Houston-Galveston is characterized by overall economic strength and resilience, but wide racial gaps in income, health, and opportunity coupled with declining wages, a shrinking middle class, and rising inequality place the region’s economic success and future at risk. Our analysis showed the region already stands to gain a great deal from addressing racial inequities. If racial gaps in income had been closed in 2012, the regional economy would have been $243.3 billion stronger: a 54 percent increase. You can also download the summary and addendum.

Find other equity profiles here.

Breaking the Cycle: From Poverty to Financial Security for All

Overview

This report explores and provides examples of how key changes to components of the financial, education, justice, health, and tax systems can strengthen—rather than undermine—households’ financial security, and increase economic inclusion.

It describes innovative approaches that integrate a focus on building financial security across programs, while reforming the systems that most affect the balance sheets of lower-income families and families of color. The featured approaches run the gamut from small local programs to state and federal policy reforms and initiatives. These innovations and the changes that they represent to key systems may be adapted and expanded to strengthen the financial security of vulnerable people and communities nationwide.

Equitable Growth Profile of Fairfax County (Summary)

Overview

With a median household income of $110,292, Fairfax County, Virginia is one of the wealthiest counties in the nation—but not all residents share in this economic prosperity. As its population has grown and diversified over the past 25 years, inequities in income and opportunity by race and geography have also increased. Given that communities of color are expected to increase from 45 to 72 percent of the population by 2040, taking concrete steps to create pathways for the communities being left behind to connect to education and good jobs is critical for the county’s economic future. This study was produced in partnership with the County and other local leaders to support their efforts to build a stronger and more equitable county. Download the profile.

 

Find other equity profiles here.

Values, Leadership, and Sustainability: Institutionalizing Community-Centered Policing - Equitable Development Toolkit

Overview

This brief, the fourth and final in the Beyond Confrontation Series, examines how leadership can build the values and institutional culture necessary to implement and sustain community-centered policing. The brief also highlights workforce management, information sharing, and accountability practices that integrate community policing into law enforcement agency operations over the long term. (2015)

Leveraging Anchor Institutions for Economic Inclusion

Overview

Anchor institutions, such as colleges and universities, hospitals and health-care facilities, utilities, faith-based organizations and museums have a role to play in driving economic growth. This brief is an introduction to developing and implementing an anchor strategy that can advance equity and economic inclusion in order to promote regional prosperity. It provides actionable recommendations for federal Economic Resilience and Sustainable Communities grantees and their broad range of regional partners.

Interrupting the School-to-Prison Pipeline through Cultural Organizing

Pop-up gallery of art created in collaboration with artist Kate DeCiccio by youth in Richmond, VA.
(Photo Credit: Performing Statistics)


To truly achieve equitable public safety, we must reduce the harm of policing while building up the infrastructure we need to keep all communities — including communities of color — safe and thriving. Informed by our past efforts to advance community-centered policing, PolicyLink works to dismantle institutional barriers to police accountability by advocating for structures, policies, and assessments that increase police accountability and decrease criminalization and mass incarceration. We also advocate to rightsize the role of law enforcement by challenging untested assumptions about the value-add of law enforcement, working with community advocates to shift funding away from policing and jails to address the root causes of poverty and violence, and supporting community-led alternatives that can fulfill police functions in a safer, more effective way. 

Our close partnership with Performing Statistics was one example of our work toward advancing these priorities. Performing Statistics is a cultural organizing project promoting the perspectives of young people involved with the juvenile system to help reduce and improve interactions with police and to work towards police-free schools.

Performing Statistics was created in Richmond, VA in 2014 by artist Mark Strandquist in collaboration with ART 180 — a creative youth development nonprofit — and Legal Aid Justice Center. In July 2019, the project became independent and is now fiscally sponsored by Social and Environmental Entrepreneurs. Over the course of five years, the program has connected incarcerated youth with artists, advocates, and legal experts and the broader youth justice movement in Virginia.

(see images of the youth-created art from the Performance Statistics pop-up gallery)

Performing Statistics uses cultural organizing as a key strategy to destroy stereotypes, create counter-narratives, and disrupt the racism embedded in the juvenile justice system. The project targets three main systems: education, law enforcement, and juvenile justice, and it centers the perspectives of youth and families who are most impacted as experts on transforming those systems; dismantling the school-to-prison pipeline; and making communities just, safe, and whole.

With support from the Kresge Foundation, PolicyLink worked with Performing Statistics from 2016-2018, providing resource support and acting as a thought partner to move the needle on translating its youth-centered training of the Richmond Police Department into long-term, structural policy change, including proposing better data collection and reporting on interactions between police and youth by the Richmond Police Department. The ongoing training — provided to every officer in the department — combines empathy building, trauma-informed approaches, family perspectives, and avenues for police officers to identify ways to disrupt the school-to-prison pipeline.

"Our work with the Richmond Police Department is a bit like triage versus surgery,” says Performing Statistics Project Director Trey Hartt. “We ultimately want a world without cops in schools, where young people are no longer criminalized the moment they step outside their door, but we also recognize that in the short-term cops aren't receiving any training on youth development, youth engagement, trauma-informed approaches, and the long-term impact on their decision to arrest. PolicyLink is helping us marry those two needs, so we don't lose sight of the long-term policy change goals."

PolicyLink also brought Performing Statistics into a cohort of arts and culture organizations focused on achieving policy change. The cohort met several times, including at a Design Dash focused on supporting Philadelphia’s Village of Arts and Humanities and at the PolicyLink Equity Summit in April 2018.

But the learning went both ways, with Performing Statistics modeling strategies that leveraged the relationship between arts, culture, and policy. For example, Performing Statistics unveiled a pop-up gallery of youth-created art and storytelling near the state capitol building for an audience of legislators. According to Performing Statistics Creative Director Mark Strandquist, “Story has the power to transform individuals and communities. Our work with teens in the system is about bringing decision-makers along the school-to-prison pipeline more proximate to the stories and ideas of young people who are most impacted by their decisions.”

Our work with Performing Statistics also reinforced the value of stories’ power to move hearts and minds. Dramatically shifting the narrative about policing will be necessary to dismantle institutional barriers to police accountability and to right-size the role of law enforcement. Inspired by Performing Statistics, PolicyLink is partnering with artists and people from communities most impacted by over-policing, surveillance, and police violence to shift public dollars from policing toward things that truly keep people safe: investment in basic resources, like food, education, housing, green jobs, and healthcare. 

Given its creative, community-centered, and ambitious approach, Performing Statistics will undoubtedly be successful going forward as it continues to expand its national presence and works to translate its police training into bold, structural impact aligned with PolicyLink goals: removing police from schools, dismantling the school-to-prison pipeline, and closing youth prisons.

For more information, please contact Anand Subramanian or Trey Hartt.

 

July 2016

The Blue Ribbon Panel on Transparency, Accountability, and Fairness in Law Enforcement (Report)

Overview

Full report.

The Keep Families Home Coalition Applauds Passage of the California Tenant Protection Act (AB 1482)


We applaud the California State Assembly for taking a historic step today in addressing California’s housing crisis. By passing the California Tenant Protection Act (AB 1482), California now leads other states in the nation in the fight against rent gouging and unscrupulous landlords who for too long have been able to evict renters without just cause. That stops with this legislation.

A resurgence of organizing by renters and housing justice organizations has resulted in new tenant protections in a growing number of cities across California. AB 1482 is the first major statewide expansion of tenant protections resulting from this growth in tenant voice and power.

While much work remains, we celebrate today’s victory.

We want to thank Assemblymembers David Chiu (D-San Francisco), Rob Bonta (D-Oakland), Richard Bloom (D-Santa Monica), Timothy Grayson (D-Concord), Buffy Wicks (D-Oakland), and Speaker Anthony Rendon (D-Los Angeles), as well as Senate President pro Tempore Tony Atkins (D-San Diego), Senator Robert Hertzberg (D-Van Nuys), and Governor Gavin Newsom. Their leadership has been invaluable and will ensure that millions of California renters enjoy greater housing stability.

Most importantly, we thank the countless renters and community members whose leadership, time, and experience were critical to securing this victory. 

A diverse and wide ranging coalition of over 157 organizations and associations – representing thousands of workers, renters, and businesses – worked hand in hand to ensure this legislation’s passage. The corporate real estate lobby in California and around the country is on notice: the majority of businesses now recognize that it is in their interest to join in support of their own employees, other renters and advocates to fight for affordable housing.

We look forward to building on this momentum to provide better housing security for the 17 million renters across California and to ultimately end the state’s housing crisis.

The Keep Families Home coalition sponsoring AB 1482 includes ACCE Action, Public Advocates, PICO California, PolicyLink, SEIU California, TechEquity Collaborative, and the Western Center on Law and Poverty.

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