Racial Capitalism and International Tax Law: The Story of Global Jim Crow

Global tax policy has long determined which states can access the resources necessary to flourish.Today, even the wealthiest states struggle to tax rich individuals and multinationals.Anti-Black racism has enriched affluent states at the expense of marginalized ones and undermined the taxing power of all nations. In a compelling narrative interwoven with personal storytelling, Racial Capitalism and International Tax Law: The Story of Global Jim Crow connects Dr. Martin Luther King Jr.'s metaphor of the "bad check"-representing unfulfilled promises of freedom and equality to Black Americans-to contemporary anti-Black global tax policies.The book uncovers lost connections, such as those between Edwin Seligman, an architect of our global tax system, and the Dunning School, which laid the foundation for Jim Crow laws, and between Stanley Surrey, a Harvard professor and advisor to President John F.Kennedy, and key moments of the Cold War. Furthermore, it takes a global view and reveals how