TAXING DISCRIMINATION VICTIMS: HOW THE CURRENT TAX REGIME IS UNJUST AND WHY A HYBRID INCOME AVERAGING AND GROSS UP REMEDY PROVIDES THE MOST EQUITABLE SOLUTION

Author: 

Richard Barca

The United States Congress has utilized its constitutionally enumerated powers under the Commerce Clause and the Fourteenth Amendment to enact laws with the goal of ending harmful workplace discrimination. The seminal federal employment discrimination laws that were passed to achieve this noble end include Title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act (ADEA) of 1967, and the Americans with Disabilities Act (ADA) of 1990. Employment discrimination laws embody the principle that “[d]istinctions must be made on the basis of merit, rather than skin color, age, sex or gender, or any other measure that obscures a person’s individual humanity and worth.” View More