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Marriage Penalties and Bonuses by Race and Ethnicity: An Application of Race and Ethnicity Imputation

Author

Listed:
  • Rachel Costello
  • Portia DeFilippes
  • Robin Fisher
  • Ben Klemens
  • Emily Y. Lin

Abstract

The Office of Tax Analysis of the Treasury Department imputes race and ethnicity information to its tax model. We apply the imputed information to the calculation of marriage penalties and bonuses for married couples and find differences in the penalty and bonus rates facing married couples of different races and ethnic backgrounds; the differences vary by income. The results show that for couples in higher-income classes, the penalty is more prevalent for Black and Hispanic couples than White couples, and the Black-White differences by income are consistent with the patterns of spousal income splits in the underlying data.

Suggested Citation

  • Rachel Costello & Portia DeFilippes & Robin Fisher & Ben Klemens & Emily Y. Lin, 2024. "Marriage Penalties and Bonuses by Race and Ethnicity: An Application of Race and Ethnicity Imputation," AEA Papers and Proceedings, American Economic Association, vol. 114, pages 644-648, May.
    • Handle: RePEc:aea:apandp:v:114:y:2024:p:644-48
    DOI: 10.1257/pandp.20241036
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    File URL: https://doi.org/10.3886/E201462V1
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J12 - Labor and Demographic Economics - - Demographic Economics - - - Marriage; Marital Dissolution; Family Structure
    • J15 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Minorities, Races, Indigenous Peoples, and Immigrants; Non-labor Discrimination

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