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Working paper

Racial Disparities in the Income Tax Treatment of Marriage

Janet Holtzblatt, Swati Joshi, Nora Cahill, William G. Gale
February 14, 2023
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Abstract

Although it is generally blind with respect to race, the tax code can create racial disparities when factors that affect tax liability are correlated with race. In this working paper, we provide new evidence on racial differences in marriage penalties and bonuses in the income tax, using data from the Survey of Consumer Finances. Our results support Brown’s (2021) hypothesis that, controlling for income, penalties are more frequent and larger for Black couples than white couples. We link these results to racial differences in income, relative spousal earnings, and the presence of dependents, and examine two policy reforms.

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Individual Taxes Tax rates
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Meet the Experts

  • Janet Holtzblatt
    Senior Fellow
  • Swati Joshi
    Senior Research Assistant, Brookings Institution
  • William G. Gale
    Codirector
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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