税收优惠、高等教育和种族:直接支付学费的赠与税建议

Bridget J. Crawford, Wendy C. Gerzog
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引用次数: 0

摘要

税收制度应该是公平的。根据传统观点,这种公平要求意味着处境相似的纳税人应该缴纳相似的税。值得注意的是,大多数关于税收公平或公平的讨论都没有考虑到种族问题。如果关注税法表面上的中立,以及美国国税局(Internal Revenue Service)未能收集有关纳税人种族的官方数据,这是有道理的。但是,如果我们对纳税人之间的公平感兴趣,我们还必须研究不同群体的纳税人在多大程度上受益于法典中减少其纳税义务的部分。在分配公平的背景下,任何分析都必须考虑种族和其他身份特征。本文以三个主要主张介入这一讨论:一个是描述性的,一个是规范性的,一个是功利性的。首先,本文使用高等教育部门的数据来证明,主要是富有的白人纳税人获得了最慷慨的教育税收优惠。黑人纳税人似乎从这些税收规定中获益最少。黑人大学毕业生的教育相关债务(无论是在发生率还是数量上)都高于其他任何群体的同龄人。此外,与亚裔、西班牙裔和拉丁裔大学毕业生相比,黑人大学毕业生的平均工资更低,失业率更高。黑人家庭最不可能为529大学学费储蓄计划做出贡献,也最不可能免税、直接支付学费。虽然黑人大学毕业生和家庭可以利用一些高等教育的税收优惠,但最大的税收支出是给白人的。文章接下来认为,实现一个更加种族公正的社会需要关注税法加剧现有的基于种族的经济不平等的方式。本文以直接支付学费的赠予税豁免为例,说明税收规则可能加剧种族贫富差距的方式。在任何税收优惠法规的背景下,在种族和税收的交叉点上有大量的未来研究机会。由于缺乏现成的基于种族的税收数据,这项工作变得更加困难,但其他数据源可以帮助填补这一空白。最后,本文提出了一项测试,用于评估导致低估捐赠者或死者财富转移的任何税收排除或扣除的分配公平性。与被视为消费项目的财富转移不同,具有终身利益的财富转移,如直接支付教育学费,不应被允许减少捐赠者的转移税基。在财富转移税的情况下,如果:(1)它对种族有不同的影响,(2)利益与对生前转让征收赠与税的总体政策目标不一致,这种转让为受赠人创造了大量的资本类优势,同时降低了转让人的遗产价值。直接支付学费的赠与税减免不符合这两个标准,应该废除。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax Benefits, Higher Education and Race: A Gift Tax Proposal for Direct Tuition Payments
A tax system should be fair. According to conventional wisdom, this fairness mandate means that similarly situated taxpayers should pay similar taxes. Notably absent from most discussions about tax fairness or equity is any consideration of race. This makes sense, if one focuses on the tax laws’ facial neutrality, as well as the Internal Revenue Service’s failure to collect official data about the race of taxpayers. But if one is interested in equity among taxpayers, we must also examine to what extent different groups of taxpayers benefit from a Code section that reduces their tax liability. In the context of distributional equity, race and other identity characteristics must inform any analysis. This Article intervenes in this discussion with three principal claims: one descriptive, one normative, and one utilitarian. First, the Article uses data from the higher education sector to demonstrate that primarily wealthy, white taxpayers capture the most generous educational tax benefits. Black taxpayers appear to benefit the least from these tax provisions. Black college graduates have greater education-related debt (both in incidence and quantum) than any other group of their peers. Furthermore Black college graduates have lower average wages and higher rates of unemployment compared to their Asian, Hispanic/Latinx counterparts. Black families are the least likely to be able to contribute to a 529 college tuition savings program or to make tax-free, direct tuition payments. While Black college graduates and families can take advantage of some tax benefits for higher education, the greatest tax expenditures are for those that benefit whites. The Article next argues that achieving a more racially just society requires attention to the ways that tax laws exacerbate existing race-based economic inequality. This Article uses the example of the gift tax exemption for direct tuition payments to illustrate the ways that tax rules can exacerbate the racial wealth gap. In the context of any tax benefit statute, there are abundant opportunities for future research at the intersection of race and taxation. That work is made more difficult by the absence of readily available tax data on the basis of race, but other data sources can help fill the gaps. Finally, the Article proposes a test for evaluating the distributional equity of any tax exclusion or deduction that results in an understatement of the donor’s or decedent’s transfer of wealth. Unlike a wealth transfer that is considered an item of consumption, a wealth transfer that has concomitant lifelong benefits, such as direct tuition payments for education, should not be allowed to reduce the donor’s transfer tax base. In the case of wealth transfer taxes, a particular tax benefit is inequitable if (1) it has disparate impacts on the basis of race and (2) the benefit is inconsistent with the overall policy objective of imposing a gift tax on inter vivos transfers that create substantial capital-like advantages to the donee while simultaneously reducing the value of the transferor’s estate. The gift tax exemption for direct tuition payments fails both parts of this test and should be repealed.
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