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

对多种形式暴力初级预防的国家所得税抵免政策的评估：自然实验

• 批准号: 9792367
• 负责人: Ali Rowhani-Rahbar
• 金额: $ 34.86万
• 依托单位: UNIVERSITY OF WASHINGTON
• 依托单位国家: 美国
• 财政年份: 2018
• 资助国家: 美国
• 起止时间: 2018-09-30 至 2021-09-29
• 项目状态: 已结题
• 来源: https://reporter.nih.gov/project-details/9792367
• 关键词: Evaluation; State; Earned; Income; Tax

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.

项目摘要 联邦劳动所得税抵免(EITC)是美国最大的低收入工人现金转移计划 美国，是一项减少贫困的经济政策。每年，该计划都会在 根据某些工人的税前收入、婚姻状况和纳税人数给予他们的税收抵免形式 孩子们。1986年，罗德岛州颁布了第一个州EITC，补充了联邦计划。到2017年，29 各州和哥伦比亚特区都创建了自己的EITC。大多数州都提供可退还的EITC 超过免税额的部分作为退款支付；然而，少数州只提供不可退还的优惠 抵免税负但不能转换为退款的企业所得税。国家EITC在很大程度上被设置为扁平的 联邦信贷的百分比和范围很大。在存在、类型和慷慨方面的显著变化 国家经济贸易中心为审查这些政策的各种影响提供了机会。证据已经浮现 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明显缺乏 关于暴力的EITC。我们对这些政策是否对谁有效以及为什么有效地预防 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 通过利用国家政策的变化，通过采用和扩大 州EITCs在过去30年中审查它们对虐待儿童、青少年暴力、 亲密伴侣暴力、性暴力和自杀。我们将使用几个管理、监视和 调查数据来源包含关于各种暴力结果的信息，以满足我们在 1986-2017年间。作为一个多学科的调查团队，拥有公共卫生、公共政策和 医学方面，我们将进行准实验研究：(1)评价状态影响的大小 EITCs的存在、类型和对五种暴力形式每一种的初级预防的慷慨程度，即 虐待儿童、青少年暴力、亲密伴侣暴力、性暴力和自杀；(2)探讨 国家环境技术援助委员会对这些暴力形式的影响因具体的州一级和个人一级而有所不同。 特征；以及(3)检查国家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、育儿做法、物质福祉、关系质量和 经济上的独立。拟议的项目将是对国家影响的第一次全面评估 EITCs作为多种形式暴力的主要预防战略。考虑到...的巨大负担 暴力是美国死亡和发病的主要原因，即使是对国家的影响也不大 EITC在防止某些形式的暴力方面可能会转化为相当数量的生命的积极变化 在整个生命周期内。对这种影响进行表征和量化可以进一步推动采用和扩展 制定当前和未来的经济援助政策，以防止暴力和改善公共卫生。