IDEAS home Printed from https://ideas.repec.org/a/ucp/nattax/doi10.1086-725875.html
   My bibliography  Save this article

How Refundable Tax Credits Can Advance Gender and Racial Equity

Author

Listed:
  • Elaine Maag
  • Amy Matsui
  • Kathryn Menefee

Abstract

The 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.

Suggested Citation

  • Elaine Maag & Amy Matsui & Kathryn Menefee, 2023. "How Refundable Tax Credits Can Advance Gender and Racial Equity," National Tax Journal, University of Chicago Press, vol. 76(3), pages 743-763.
    • Handle: RePEc:ucp:nattax:doi:10.1086/725875
    DOI: 10.1086/725875
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1086/725875
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: http://dx.doi.org/10.1086/725875
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: https://libkey.io/10.1086/725875?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Emily Y. Lin & Joel Slemrod, 2024. "Gender tax difference in the U.S. income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 808-840, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ucp:nattax:doi:10.1086/725875. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journals Division (email available below). General contact details of provider: https://www.journals.uchicago.edu/NTJ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.