Reports by ProPublica Illinois and the Chicago Tribune show that the tax appeals system can exacerbate existing inequalities in the tax system in Illinois, in part because appeals are filed most frequently by those who can afford lawyers. Experts say they see this in many places across the country. “The trend has often been that these appeals processes have been abused by those that are already advantaged,” says Andrew Kahrl, an expert in the history of taxation and an associate professor at UVA.