{"id":12173,"date":"2017-02-21T10:38:55","date_gmt":"2017-02-21T18:38:55","guid":{"rendered":"https:\/\/blogschapman.wpenginepowered.com\/law\/2017\/02\/21\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\/"},"modified":"2017-02-21T10:38:55","modified_gmt":"2017-02-21T18:38:55","slug":"chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review","status":"publish","type":"post","link":"https:\/\/blogs.chapman.edu\/law\/2017\/02\/21\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\/","title":{"rendered":"Chapman Law Professor Bobby Dexter Publishes Article in  Pittsburgh Tax Review"},"content":{"rendered":"<p>Chapman University Dale E. Fowler School of Law Professor Bobby Dexter\u2019s article \u201c<a href=\"https:\/\/papers.ssrn.com\/sol3\/papers2.cfm?abstract_id=2568219\">The Hate Exclusion: Moral Tax Equity for Damages Received on Account of Race, Sex, or Sexual Orientation Discrimination<\/a>\u201d was published in Volume 13, Issue 2 of the <em>Pittsburgh Tax Review<\/em>.<\/p>\n<p>From the abstract:<\/p>\n<blockquote><p><a href=\"https:\/\/blogs.chapman.edu\/law\/wp-content\/uploads\/sites\/71\/2017\/02\/dexter_pitts.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-12175\" src=\"https:\/\/blogs.chapman.edu\/law\/wp-content\/uploads\/sites\/71\/2017\/02\/dexter_pitts.jpg\" alt=\"article cover\" width=\"150\" height=\"224\" \/><\/a>Scholars on both sides of the reparations literature divide commonly contemplate some form of federal monetary outlay. At the same time, given both the absence of such an outlay and the dire prognosis that such largesse is forthcoming, tax scholars rarely contribute to traditional reparations literature. With this Article, Professor Dexter introduces the federal income tax arena as fertile ground for the resolution of longstanding differences in the reparations debate and brings a novel and possibly controversial perspective to traditional tax expenditure analysis. In addition to highlighting the various political and administrative merits of a tax expenditure approach to reparations, he argues that allowing the exclusion of damages received on account of specific forms of discrimination \u2013 even if suffered at the hands of a private actor \u2013 would offer immediate and precisely-targeted reparational relief not only to those suffering the modern day impact of slavery and race discrimination under federal imprimatur but also to those impacted by the United States\u2019 documented history of hostility with respect to women and sexual minorities. The narrow tailoring of relief combined with the moral force of the unclean hands theory of exclusion, he reasons, neutralizes arguments advanced in traditional reparations literature regarding excessive act, wrongdoer, and victim attenuation.<\/p><\/blockquote>\n<p><a href=\"https:\/\/papers.ssrn.com\/sol3\/papers2.cfm?abstract_id=2568219\">Read the full article\u00a0<\/a><\/p>\n<p><a href=\"http:\/\/www.chapman.edu\/our-faculty\/bobby-dexter\">Learn more about Professor Bobby Dexter<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Chapman University Dale E. Fowler School of Law Professor Bobby Dexter\u2019s article \u201cThe Hate Exclusion: Moral Tax Equity for Damages [&hellip;]<\/p>\n","protected":false},"author":543,"featured_media":12177,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"custom_author_name":"","chapman_pin_hero_slider":"","footnotes":""},"categories":[3],"tags":[29,30],"class_list":["post-12173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faculty","tag-faculty","tag-scholarly-writing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fowler School of Law | Chapman Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blogs.chapman.edu\/law\/2017\/02\/21\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chapman Law Professor Bobby Dexter Publishes Article in Pittsburgh Tax Review - Fowler School of Law\" \/>\n<meta property=\"og:description\" content=\"Chapman University Dale E. Fowler School of Law Professor Bobby Dexter\u2019s article \u201cThe Hate Exclusion: Moral Tax Equity for Damages [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blogs.chapman.edu\/law\/2017\/02\/21\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\/\" \/>\n<meta property=\"og:site_name\" content=\"Fowler School of Law\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-21T18:38:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blogs.chapman.edu\/law\/wp-content\/uploads\/sites\/71\/2017\/02\/dexter-pitts-blog-header.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"740\" \/>\n\t<meta property=\"og:image:height\" content=\"410\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Fowler School of Law\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Fowler School of Law\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/2017\\\/02\\\/21\\\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/2017\\\/02\\\/21\\\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\\\/\"},\"author\":{\"name\":\"Fowler School of Law\",\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/#\\\/schema\\\/person\\\/0b192f5f8476f821d9c266c53fcf04cd\"},\"headline\":\"Chapman Law Professor Bobby Dexter Publishes Article in Pittsburgh Tax Review\",\"datePublished\":\"2017-02-21T18:38:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/2017\\\/02\\\/21\\\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\\\/\"},\"wordCount\":268,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/2017\\\/02\\\/21\\\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/wp-content\\\/uploads\\\/sites\\\/71\\\/2017\\\/02\\\/dexter-pitts-blog-header.jpg\",\"keywords\":[\"Faculty\",\"Scholarly Writing\"],\"articleSection\":[\"Faculty\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/2017\\\/02\\\/21\\\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\\\/\",\"url\":\"https:\\\/\\\/blogs.chapman.edu\\\/law\\\/2017\\\/02\\\/21\\\/chapman-law-professor-bobby-dexter-publishes-article-in-pittsburgh-tax-review\\\/\",\"name\":\"Chapman Law Professor Bobby Dexter Publishes Article in Pittsburgh Tax Review - 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