Anti-poverty policy and health: Attributes and diffusion of state earned income tax credits across U.S. states from 1980 to 2020.
Anti-poverty policy and health: Attributes and diffusion of state earned income tax credits across U.S. states from 1980 to 2020.
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DOI：
10.1371/journal.pone.0242514
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发表时间：
2020
期刊：
影响因子：
3.7
通讯作者：
Wagenaar AC
中科院分区：
文献类型：
--
作者：
Komro KA;Dunlap P;Sroczynski N;Livingston MD;Kelly MA;Pepin D;Markowitz S;Rentmeester S;Wagenaar AC
美国联邦所得税抵免（EITC）通常被认为是美国家庭最有效的反贫困计划，导致各种改善的结果，如教育程度、工作激励、经济活动、收入以及母亲、婴儿和儿童的健康福利。对联邦信贷的州EITC补充可以显著提高这种干预的力度。在本文中，我们通过以下方式推进EITC和健康研究：1）描述40多年来国家EITC政策的传播，2）在空间和时间上呈现重要EITC政策维度的模式，3）传播强大的数据集以推进政策分析师和科学家的未来研究。我们使用当前的公共卫生法研究方法，系统地收集、进行文本法律的分析，并对1980年至2020年50个州和华盛顿，华盛顿特区的所有EITC立法变化进行数字编码。首先，各州和时间之间的扩散模式显示，20世纪90年代在中西部首次引入，然后向东北部蔓延，随着西部和南部的扩张。第二，重要的政策层面，包括信贷规模和可偿还性，因州和时间而异。第三，各州的EITC福利因家庭结构而有很大差异。有必要继续对健康结果进行研究，以了解EITC对家庭和儿童福祉的全部潜在有益影响。律师和政策分析师可以与流行病学家和经济学家合作进行其他高质量的实证研究，以评估可能影响健康的社会决定因素的政策和法律的许多方面。
The U.S. federal Earned Income Tax Credit (EITC) is often considered the most effective antipoverty program for families in the U.S., leading to a variety of improved outcomes such as educational attainment, work incentives, economic activity, income, and health benefits for mothers, infants and children. State EITC supplements to the federal credit can significantly enhance the magnitude of this intervention. In this paper we advance EITC and health research by: 1) describing the diffusion of state EITC policies over 40 years, 2) presenting patterns in important EITC policy dimensions across space and time, and 3) disseminating a robust data set to advance future research by policy analysts and scientists. We used current public health law research methods to systematically collect, conduct textual legal analysis, and numerically code all EITC legislative changes from 1980 through 2020 in the 50 states and Washington, D.C. First, the pattern of diffusion across states and time shows initial introductions during the 1990s in the Midwest, then spreading to the Northeast, with more recent expansions in the West and South. Second, differences by state and time of important policy dimensions are evident, including size of credit and refundability. Third, state EITC benefits vary considerably by household structure. Continued research on health outcomes is warranted to capture the full range of potential beneficial effects of EITCs on family and child wellbeing. Lawyers and policy analysts can collaborate with epidemiologists and economists on other high-quality empirical studies to assess the many dimensions of policy and law that potentially affect the social determinants of health.
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影响因子：
3.7
作者：
Kim, Daniel;Griffin, Beth Ann;Shih, Regina A.
通讯作者：
Shih, Regina A.
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