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<p>It is increasingly recognized that race interacts in important ways with taxation, including taxation of the family. In this paper, we quantify the racial disparity in the magnitude of the “marriage penalty” or “marriage bonus” in the Earned Income Tax Credit (EITC) using individual micro-level data from the Current Population Survey from 1992 to 2019. We find that low-income Black households experience on average a 22 percent larger EITC marriage penalty than low-income white households, even when their family income levels are largely the same. We also suggest ways to mitigate these racial disparities.</p>

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Race, marriage, and the earned income tax credit

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2025年4月22日

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  • J. Sebastián Leguizamón,
  • Susane Leguizamón,
  • James Alm

摘要

It is increasingly recognized that race interacts in important ways with taxation, including taxation of the family. In this paper, we quantify the racial disparity in the magnitude of the “marriage penalty” or “marriage bonus” in the Earned Income Tax Credit (EITC) using individual micro-level data from the Current Population Survey from 1992 to 2019. We find that low-income Black households experience on average a 22 percent larger EITC marriage penalty than low-income white households, even when their family income levels are largely the same. We also suggest ways to mitigate these racial disparities.