Gabriella Garriga
Gabriella Garriga is a research assistant in the Urban-Brookings Tax Policy Center where she helps to create data-driven analyses of federal, state, and local tax codes. She graduated magna cum laude from Trinity University and holds a BA in economics and sociology.
Garriga is passionate about research regarding economic policy’s impact on housing development and education on a state and local level. Within these research areas, she is most interested in public finance’s impact on vulnerable communities.
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Financing, Implementation & Policy ModelsTaxation of Capital Income Is Not Race Neutral
The Internal Revenue Code generally does not refer to race or ethnicity, but federal income taxes may contribute to racial disparities when factors that affect tax liabilities are associated with race. Historically, it has been difficult to assess those effects because of the absence of data linking tax liabilities to race and ethnicity.
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