评估州级所得税抵免(EITC)的存在和慷慨与多种自我报告的总体健康指标之间的关系。
有关州级税收抵免和协变量的数据是从国家经济研究局和肯塔基大学贫困研究中心获得的,分别。这些数据与1993-2016年的行为危险因素监测系统调查记录合并。
使用差异差异方法和调查加权泊松回归,这些方法考虑了观测值的聚类,并包括了状态和年份的固定效应,我们评估了EITC与自我报告的整体健康之间的关系,频繁的精神困扰,在过去的30天里经常身体状况不佳。协变量包括州最低工资,州GDP,并通过医疗补助扩张。敏感性分析显示,平行趋势是合理的;没有明显的领先和滞后效应。
分析仅限于不超过高中文凭或同等学历的受访者,因为受教育程度较低的成年人更有可能是低收入者,因此有资格参加EITC。
在没有受过高中教育的成年人中(n=2.884.790),州EITC的慷慨度每增加10个百分点-相对于联邦信贷-与较少的频繁精神困扰报告相关(-97.3/100.000;95%CI:-237.2,42.6)和频繁的身体健康状况不良(-149.6/100.000;95%CI:-284.4,-14.9).当仅限于在通常支付退税的三个月内接受采访的个人时,EITC与报告的频繁精神困扰患病率之间的关联程度更大(-329.7/100.000;95%CI:-636.0,-23.5).
国家EITC政策的慷慨与频繁的精神困扰和身体健康状况的显着减少正相关。特别是在收到信用证的几个月里。减少贫困的干预措施可以通过减少物质困难和压力来对健康产生积极影响。
To assess the relationship between the presence and generosity of state-level Earned Income Tax Credits (EITC) and multiple self-reported measures of general health.
Data on state-level tax credits and covariates were obtained from the National Bureau of Economic Research and University of Kentucky Center for Poverty Research, respectively. These data were merged with Behavioral Risk Factor Surveillance System survey records from 1993-2016.
Using difference-in-differences approaches and survey-weighted Poisson regression that accounted for clustering of observations and included state and year fixed-effects, we assessed relationships between EITC and self-reported overall health, frequent mental distress, and frequent poor physical health in the prior 30 days. Covariates included state minimum wage, state GDP, and adoption of Medicaid expansion. Sensitivity analyses revealed that parallel trends were plausible; there were no significant lead and lag effects.
Analyses were restricted to respondents with no more than a high school diploma or equivalent because less-educated adults are more likely to be low-wage earners and therefore qualify for EITC.
Among adults with no education beyond high school (n = 2 884 790), each additional 10-percentage-point increase in the generosity of state EITC-relative to the federal credit-was associated with fewer reports of frequent mental distress (-97.3 per 100 000; 95% CI: -237.2, 42.6) and frequent poor physical health (-149.6 per 100 000; 95% CI: -284.4, -14.9). When restricted to individuals interviewed during the three months when tax rebates are commonly disbursed, the magnitude of the association between EITC and prevalence of reported frequent mental distress was greater (-329.7 per 100 000; 95% CI: -636.0, -23.5).
The generosity of state EITC policies is positively associated with significant reductions in frequent mental distress and poor physical health, especially during months when the credit is received. Interventions to reduce poverty may positively impact health by reducing material hardship and stress.