Association of State-Level Earned Income Tax Credits With Rates of Reported Child Maltreatment, 2004–2017
| Autor: | Nicole L. Kovski, Ali Rowhani-Rahbar, Frederick P. Rivara, Erin R. Morgan, Heather D. Hill, Stephen J. Mooney |
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| Rok vydání: | 2021 |
| Předmět: |
Child abuse
Adolescent media_common.quotation_subject Article Neglect Earned income tax credit Income tax 0502 economics and business Developmental and Educational Psychology Humans 0501 psychology and cognitive sciences Child Abuse 050207 economics Child Psychological abuse Poverty media_common Income Tax 05 social sciences Infant Newborn Infant Fixed effects model Physical abuse Child Preschool Pediatrics Perinatology and Child Health Income Psychology 050104 developmental & child psychology Demography |
| Zdroj: | Child Maltreat |
| ISSN: | 1552-6119 1077-5595 |
| Popis: | Poverty is an important predictor of child maltreatment. Social policies that strengthen the economic security of low-income families, such as the Earned Income Tax Credit (EITC), may reduce child maltreatment by impeding the pathways through which poverty leads to it. We used variations in the presence and generosity of supplementary EITCs offered at the state level and administrative child maltreatment data from the National Child Abuse and Neglect Data System (NCANDS) to examine the effect of EITC policies on state-level rates of child maltreatment from 2004 through 2017. Two-way fixed effects models indicated that a 10-percentage point increase in the generosity of refundable state EITC benefits was associated with 241 fewer reports of neglect per 100,000 children (95% Confidence Interval [CI] [−449, −33]). An increase in EITC generosity was associated with fewer reports of neglect both among children ages 0–5 (−324 per 100,000; 95% CI [−582, −65]) and children ages 6–17 (−201 per 100,000; 95% CI [−387, −15]). Findings also suggested associations between the EITC and reductions in other types of maltreatment (physical abuse, emotional abuse); however, those did not gain statistical significance. Economic support policies may reduce the risk of child maltreatment, especially neglect, and improve child wellbeing. |
| Databáze: | OpenAIRE |
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