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>

本研究借助财政部税收模型，结合更新后的种族与西班牙裔族裔（RH）插补法开展分析，结果显示：在按收入、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并不比白人家庭更有可能从劳动所得税抵减（EITC）与儿童税收抵免（CTC）中获益。尽管西班牙裔家庭的EITC与CTC平均受益额整体仍更高，但对于已婚且育有子女的亚裔与西班牙裔家庭而言，其CTC平均受益额普遍更低。