Replication Package for: Refundable Tax Credits by Race and Ethnicity

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. <b></b>

借助更新了种族与西班牙裔族裔（race and Hispanic ethnicity, RH）插补方法的财政部税收模型（Treasury’s tax model），我们发现，在以收入、种族与西班牙裔族裔、申报身份以及子女存在情况划分的分层群体中，西班牙裔与黑人家庭从劳动所得税抵免（Earned Income Tax Credit, EITC）或儿童税收抵免（Child Tax Credit, CTC）中获益的概率，并不高于白人家庭。尽管西班牙裔家庭的劳动所得税抵免与儿童税收抵免平均受益额总体仍处于较高水平，但对于已婚且育有子女的亚裔与西班牙裔家庭而言，其儿童税收抵免的平均受益额普遍更低。