This is an ambiguous figure that can be seen either as a single occluding square or as several concentric rectangles. If the black and white lines are replaced by red and green lines at isoluminance, the square is much more difficult to see. This suggests that the neural mechanism that mediates depth perception (or figure-ground detection) is at least partially color-blind.
You can replace the black and white lines with red and green lines using the Switch Colors menu command.
References
Ramachandran, V.S. (1987). Visual Perception of Surfaces: A Biological Theory. In S. Petry & G.E. Meyer (Ed.), The Perception of Illusory Contours (pp. 93-108). New York: Springer-Verlag.