The study estimates a substantial racial audit disparity, driven principally by differing audit rates among EITC claimants. Race was modeled through partial identification rather than directly observed by researchers or IRS.
Black taxpayers were audited at 2.9 to 4.7 times the rate of non-Black taxpayers.
Working paper page
The study estimates a substantial racial audit disparity, driven principally by differing audit rates among EITC claimants. Race was modeled through partial identification rather than directly observed by researchers or IRS.