Paul L. Caron

Friday, April 14, 2023

Florida Hosts 13th Annual Tax Policy Symposium Today

Florida hosts the 13th Annual Ellen Bellet Gelberg Tax Policy Symposium today (Zoom link here):

Florida Law Logo (2022)Keynote #1 (9:30 AM ET): Diane Lim (Virginia), Bridging the Divide

  • William Gale (Brookings Institution; Google Scholar) (moderator)
  • Leonard Burman (Syracuse) 
  • Bradley Hardy (Georgetown; Google Scholar)
  • Elaine Maag (Urban Institute; Google Scholar
  • Amy Matsui (National Women's Law Center) 

Keynote #2 (12:10 PM ET): William Gale (Brookings Institution; Google Scholar), Racial Disparities in the Income Tax Treatment of Marriage (with Janet Holtzblatt, Swati Joshi & Nora Cahill (Tax Policy Center):

Although it is generally blind with respect to race, the tax code can create racial disparities when factors that affect tax liability are correlated with race. In this working paper, we provide new evidence on racial differences in marriage penalties and bonuses in the income tax, using data from the Survey of Consumer Finances. Our results support Brown’s (2021) hypothesis that, controlling for income, penalties are more frequent and larger for Black couples than white couples. We link these results to racial differences in income, relative spousal earnings, and the presence of dependents, and examine two policy reforms.

  • Aurora Charland (J.D. & LL.M. 2023, Florida)
  • Cameron Dalton (J.D. & LL.M. 2023, Florida)

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