Replication Package for: Refundable Tax Credits by Race and Ethnicity

Principal Investigator(s): View help for Principal Investigator(s) Julie-Anne Cronin, United States Department of the Treasury. Office of Tax Analysis; Robin Fisher, United States Department of the Treasury. Office of Tax Analysis; Portia DeFilippes, United States Department of the Treasury. Office of Tax Analysis

Version: View help for Version V1

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Cronin et. al. README for Refundable Credits by RH.pdf	application/pdf	93.8 KB	04/12/2024 10:15:AM

Project Citation:

Cronin, Julie-Anne, Fisher, Robin , and DeFilippes, Portia. Replication Package for: Refundable Tax Credits by Race and Ethnicity. Nashville, TN: American Economic Association [publisher], 2025. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2025-01-07. https://doi.org/10.3886/E200502V1

Project Description

Summary: Using Treasury’s tax model, with an updated race and Hispanic ethnicity (RH) imputation, we find that Hispanic and Black families are not more likely than White families to benefit from the EITC or CTC within strata defined by income, RH, filing status, and the presence of children. Average EITC and CTC benefits are still generally higher for Hispanic families, but average benefits for the CTC are generally lower for Asian and Hispanic families who are married with children.

Scope of Project

JEL Classification:
H20 Taxation, Subsidies, and Revenue: General
J15 Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination

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Published Versions

V1 [2025-01-07]

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