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KDI 경제교육·정보센터

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  • 경제배움
  • Economic

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    and Education

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최신자료
The same but different
Brookings
2025.12.15
The federal income tax does not explicitly take race or ethnicity into account; any two tax filing units with identical sources and level of income, deductions, and credits will face the same tax liability, regardless of group identity.

But there still may be disparate outcomes across groups because factors that affect liability may be correlated with group identity. For example, Black, Hispanic, and white households have different marriage rates, number of children, labor earnings, and wealth accumulation patterns, and these differences translate directly into income tax differences.