Swati Joshi

Nov 7, 2023 | brookings.edu | Janet Holtzblatt |Swati Joshi |Nora Cahill |William G. Gale

Editor's note: This working paper is an updated version of an earlier report on racial disparities in the income tax code’s treatment of marriage. You can view the original version here. This new version was prepared for the National Bureau of Economic Research.

Oct 31, 2023 | taxpolicycenter.org | Brookings Institution |Janet Holtzblatt |Swati Joshi |Nora Cahill

Although the US tax code does not explicitly reference race or ethnicity, the federal individual income tax can create racial disparities when factors that affect tax liability are associated with race. This paper provides new evidence on racial differences in marriage tax penalties and bonuses, using data from the Survey of Consumer Finances. The results support Brown’s (2021) hypothesis that, controlling for income, penalties are more frequent and larger for Black couples than white couples.

Oct 31, 2023 | taxpolicycenter.org | Janet Holtzblatt |Swati Joshi |Nora Cahill |William G. Gale

Oct 19, 2023 | nber.org | Janet Holtzblatt |Swati Joshi |Nora Cahill |William G. Gale

The authors are affiliated with the Urban-Brookings Tax Policy Center (TPC). Holtzblatt is a senior fellow at the Urban Institute. Joshi was a senior research analyst at the Brookings Institution and is now a graduate student at the University of Wisconsin. Cahill was a senior research assistant at Brookings and is now attending the Harvard Kennedy School. Gale is the Miller Chair at Brookings and codirector of the TPC.

Jun 14, 2023 | onlinelibrary.wiley.com | Swati Joshi