How Refundable Tax Credits Can Advance Gender and Racial Equity

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-07-14 DOI:10.1086/725875

Elaine M. Maag, A. Matsui, Kathryn Menefee

引用次数: 0

Abstract

The federal tax code is progressive — taxpayers with higher incomes pay a greater share of their income in taxes than taxpayers with lower income. The federal tax system also provides many benefits that favor those with high incomes over those with low incomes. Women, and especially women of color, tend to have lower incomes, and as such, these provisions widen income inequality between men and women, most dramatically women of color. This article argues that refundable tax credits, which deliver benefits to low-income families, have a substantial, positive impact on women and their families, and that recent expansions improved the economic security of women, especially women of color, promoting gender and racial equity.

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可退还的税收抵免如何促进性别和种族平等

联邦税法是累进的——收入高的纳税人比收入低的纳税人缴纳更多的税款。联邦税收制度也提供了许多有利于高收入人群而非低收入人群的福利。女性，尤其是有色人种女性，往往收入较低，因此，这些规定扩大了男女之间的收入不平等，有色人种女性的收入差距最大。本文认为，可退还的税收抵免为低收入家庭带来了好处，对妇女及其家庭产生了实质性的积极影响，最近的扩大改善了妇女，特别是有色人种妇女的经济保障，促进了性别和种族平等。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.