Abstract：
Poverty and low income are associated with increased risk for child maltreatment. The Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) are among the largest antipoverty programs in the United States. We estimated associations between income transfer payments via the EITC and CTC and child maltreatment reports in the period shortly after families receive payments from these programs.
We linked weekly EITC and CTC refund data from the Internal Revenue Service to state-specific child maltreatment report data from 48 states and the District of Columbia during the 2015 through 2018 tax seasons (January - April). We leveraged the natural experiment of a legislated change in the timing of EITC and CTC transfer payments to low-income families and quasi-experimental methods to estimate the association between EITC and CTC payments and child maltreatment reports.
EITC and CTC payments were associated with lower state-level rates of child maltreatment reports. For each additional $1000 in per-child EITC and CTC tax refunds, state-level rates of reported child maltreatment declined in the week of and 4 weeks following refund payments by an overall estimated 5.0% (95% confidence interval = 2.3%-7.7%).
Federal income assistance programs are associated with immediate reductions in child maltreatment reporting. These results are particularly relevant at this time, as expansions to such programs continue to be discussed at the state and federal levels.
We linked weekly EITC and CTC refund data from the Internal Revenue Service to state-specific child maltreatment report data from 48 states and the District of Columbia during the 2015 through 2018 tax seasons (January - April). We leveraged the natural experiment of a legislated change in the timing of EITC and CTC transfer payments to low-income families and quasi-experimental methods to estimate the association between EITC and CTC payments and child maltreatment reports.
EITC and CTC payments were associated with lower state-level rates of child maltreatment reports. For each additional $1000 in per-child EITC and CTC tax refunds, state-level rates of reported child maltreatment declined in the week of and 4 weeks following refund payments by an overall estimated 5.0% (95% confidence interval = 2.3%-7.7%).
Federal income assistance programs are associated with immediate reductions in child maltreatment reporting. These results are particularly relevant at this time, as expansions to such programs continue to be discussed at the state and federal levels.
摘要：
贫困和低收入与虐待儿童的风险增加有关。劳动所得税抵免（EITC）和儿童税收抵免（CTC）是美国最大的反贫困计划之一。我们估计了在家庭从这些计划中获得付款后不久，通过EITC和CTC进行的收入转移支付与儿童虐待报告之间的关联。我们将美国国税局每周的EITC和CTC退款数据与2015年至2018年税收季节（1月至4月）来自48个州和哥伦比亚特区的特定州儿童虐待报告数据相关联。我们利用了自然实验，即EITC和CTC向低收入家庭转移支付时间的立法变化以及准实验方法来估计EITC和CTC支付与儿童虐待报告之间的关联。
EITC和CTC支付与较低的州一级儿童虐待报告率相关。每个孩子每增加1000美元的EITC和CTC退税，在退款支付后的一周和四周内，州一级报告的儿童虐待率总体下降了5.0%(95%置信区间=2.3%-7.7%)。
联邦收入援助计划与立即减少儿童虐待报告有关。这些结果在这个时候特别相关，随着这些项目的扩展继续在州和联邦一级进行讨论。
EITC和CTC支付与较低的州一级儿童虐待报告率相关。每个孩子每增加1000美元的EITC和CTC退税，在退款支付后的一周和四周内，州一级报告的儿童虐待率总体下降了5.0%(95%置信区间=2.3%-7.7%)。
联邦收入援助计划与立即减少儿童虐待报告有关。这些结果在这个时候特别相关，随着这些项目的扩展继续在州和联邦一级进行讨论。
