Evaluation of State Earned Income Tax Credit Policies for the Primary Prevention of Multiple Forms of Violence: A Natural Experiment

项目摘要 联邦所得税抵免（EITC）是美国最大的低收入工人现金转移计划， 美国的经济政策是减少贫困。每年，该计划提供收入补贴， 根据某些工人的税前收入、婚姻状况和就业人数， 孩子1986年，罗得岛颁布了第一个州EITC补充联邦计划。到2017年， 美国各州和哥伦比亚特区已经建立了自己的EITC。大多数州提供可退还的EITC， 超出税收责任的抵免额作为退款支付;然而，少数州只提供不可退还的 EITC中的抵免抵消了应纳税额，但不能转换为退税。各州的EITC基本上是一个单位， 占联邦信贷的百分比，范围很广。在存在，类型和慷慨的显着变化， 国家EITC的发展为研究这些政策的各种影响提供了机会。有证据表明 关于EITC对健康和福祉的影响;然而，关于EITC对健康和福祉的影响的研究非常缺乏。 关于暴力的EITC。我们对这些政策是否、对谁以及为什么有效预防的了解 多种形式的暴力受到严格限制。在特定的变革理论模型的指导下，我们将利用 “自然实验”，通过使用国家政策的变化所产生的采用和扩大 在过去的三十年里，州EITC研究了它们对虐待儿童，青年暴力， 亲密伴侣暴力、性暴力和自杀。我们将使用几个行政，监督， 调查数据来源，包含各种暴力后果的信息，以实现我们在 1986 - 2017年期间。作为一个多学科的研究团队，他们拥有公共卫生，公共政策和 医学，我们将进行准实验研究：（1）评估状态的影响程度 EITC的存在，类型和慷慨的五种形式的暴力，即每一个初级预防 虐待儿童、青少年暴力、亲密伴侣暴力、性暴力和自杀;（2）探讨是否 各州EITC对这些暴力形式的影响因州和个人的不同而不同 （3）检查州EITC是否影响特定的共同风险和保护因素， 这些形式的暴力，即压力，父母的做法，物质福利，关系质量， 经济独立。该拟议项目将是第一次全面评估国家的影响， EITCs作为多种形式暴力的初级预防战略。考虑到 暴力是美国死亡率和发病率的主要原因，即使是州政府的适度影响， EITC在防止某些形式的暴力方面可能会转化为相当多人生活的积极变化 在整个生命周期中。描述和量化这种影响可以进一步为采用和扩展提供信息， 目前和未来的经济援助政策，以防止暴力和改善公共卫生。

Project Abstract The federal earned income tax credit (EITC), the largest cash transfer program for low-earning workers in the United States, is an economic policy to reduce poverty. Each year, the program provides earning subsidies in the form of tax credits to certain workers based on their pretax earnings, marital status, and number of children. In 1986, Rhode Island enacted the first state EITC supplementing the federal program. By 2017, 29 states and the District of Columbia had created their own EITC. Most states offer refundable EITCs where any excess of the credit beyond the tax liability is paid as a refund; however, a few states only offer non-refundable EITCs where credit offsets tax liability but cannot convert to a refund. State EITCs are largely set as a flat percentage of the federal credit and range widely. The notable variability in the existence, type, and generosity of state EITCs has provided opportunities to examine various effects of these policies. Evidence has emerged on the impact of EITC on health and well-being; however, there is a striking dearth of research on the impact of EITC on violence. Our knowledge on whether, for whom, and why these policies are effective in preventing multiple forms of violence is severely limited. Guided by a specific Theory of Change model, we will leverage a “natural experiment” through using the state policy variations resulting from the adoption and expansion of state EITCs over the past three decades to examine their impact on child maltreatment, youth violence, intimate partner violence, sexual violence, and suicide. We will use several administrative, surveillance, and survey data sources containing information on a variety of violence outcomes to address our aims over the period 1986-2017. As a multidisciplinary team of investigators with expertise in public health, public policy, and medicine, we will conduct a quasi-experimental study to: (1) Evaluate the magnitude of the impact of state EITCs existence, type, and generosity on the primary prevention of each of the five forms of violence, namely child maltreatment, youth violence, intimate partner violence, sexual violence, and suicide; (2) Explore whether the impact of state EITCs on these forms of violence differs by specific state-level and individual-level characteristics; and (3) Examine whether state EITCs influence specific shared risk and protective factors for these forms of violence, namely stress, parenting practices, material well-being, relationship quality, and financial independence. The proposed project will be the first comprehensive evaluation of the impact of state EITCs as a primary prevention strategy for multiple forms of violence. Considering the sheer burden of violence as a leading cause of mortality and morbidity in the United States, even a modest impact of state EITCs in preventing some forms of violence may translate to positive changes in a sizeable number of lives across the lifespan. Characterizing and quantifying this impact can further inform the adoption and expansion of current and future economic assistance policies to prevent violence and improve public health.