000			01819nab a2200337 c 4500
999			_c148575 _d148575
003			ES-MaIEF
005			20231128130414.0
007			ta
008			231128t2023 us ||||| |||| 00| 0|eng d
024	8		_ahttps://doi.org/10.1086/725875
040			_aES-MaIEF _bspa _cES-MaIEF
100			_9430 _aMaag, Elaine
245		0	_aHow refundable tax credits can advance gender and racial equity _c Elaine Maag, Amy Matsui and Kathryn Menefee
500			_aResumen.
504			_aBibliografía.
520			_aThe 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.
650		4	_aIMPUESTOS _947460
650		4	_aGASTOS FISCALES _950212
650		4	_aBONIFICACIONES TRIBUTARIAS _933435
650		4	_aMUJERES _947798
650		4	_aMADRES _955669
650		4	_aMINORIAS ETNICAS _947759
650		7	_aPOBREZA _948038
650		7	_aPOLITICA FISCAL _948067
650		4	_aIGUALDAD _945530
650		4	_aESTADOS UNIDOS _942888
700	1		_971227 _aMatsui, Amy
700	1		_971228 _aMenefee, Kathryn
773	0		_9170551 _oOP 233/2023/3 _tNational Tax Journal, _w(IEF)86491 _x 0028-0283, _g v. 76, n. 3, September 2023, p. 743–763
942			_cART