000			02311nab a2200325 c 4500
999			_c148572 _d148572
003			ES-MaIEF
005			20231128122852.0
007			ta
008			231128t2023 us ||||| |||| 00| 0|eng d
024			_ahttps://doi.org/10.1086/724934
040			_aES-MaIEF _bspa _cES-MaIEF
100			_9671 _aAlm, James
245		0	_aRace, ethnicity and taxation of the family _bthe many shades of the marriage penalty/bonus _c James Alm, J., Sebastian Leguizamon and Susane Leguizamon
500			_aResumen.
504			_aBibliografía.
520			_aRecent events have increased the focus on racial justice. One aspect of this attention is the realization that race interacts in important — but often not fully understood — 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,” using individual micro-level data from the Current Population Survey for the years 1992–2019. We find that Black married couples nearly always face a higher averaged marriage penalty (or a smaller averaged marriage bonus) compared with white married couples, even when we compare couples with similar family earnings. This occurs primarily because the incomes of Black married couples tend to be more evenly split between spouses than the incomes of white married couples. The differences between white couples and Hispanic couples tend to be smaller, but nonetheless they are still present in many cases, with Hispanic couples also facing a marriage penalty. We conclude with suggestions for reform of the individual income tax that would reduce the disparate racial and ethnic treatments across families.
650		4	_aUNIDAD FAMILIAR _948642
650		4	_aIMPUESTOS _947460
650		4	_aDECLARACIONES TRIBUTARIAS _941766
650		4	_aDECLARACIONES CONJUNTAS _952226
650		4	_aDECLARACIONES SEPARADAS _952225
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aDISCRIMINACIÓN _953406
650		4	_aMINORIAS ETNICAS _947759
650		4	_aESTADOS UNIDOS _942888
700			_959937 _aLeguizamon, J. Sebastian
700	1		_971223 _aLeguizamon, Susane
773	0		_9170551 _oOP 233/2023/3 _tNational Tax Journal, _w(IEF)86491 _x 0028-0283, _g v. 76, n. 3, September 2023, p. 525–560
942			_cART