By centering the economic well-being of Black women—who sit at the intersection of multiple forms of disadvantage—state and local tax systems can create economies that work for everyone. In this report, the author traces how state tax policies are rooted in white supremacy and continue to reinforce racial, gender, and class inequities. Using the Black Women Best framework, the report outlines four areas for reform: promoting income stability, enabling wealth-building, enacting fairer revenue-raising policies, and removing barriers that restrict investment in communities.
Under a Black Women Best lens, fines and fees are recognized as wealth-stripping policies that reinforce structural racism. Because Black women are often financially responsible for family members caught in the criminal legal system, these costs drain their resources both directly and indirectly. The report calls for eliminating criminal legal fees and basing fines on the ability to pay. Additional recommendations include addressing wage discrimination and housing costs, ensuring high-income households and corporations contribute more fairly, and removing outdated fiscal limits that constrain equitable public investment. Overall, the report reframes tax policy as a tool for racial and gender justice. The report concludes that a tax system that works best for Black women will build a stronger, more inclusive economy for everyone.
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