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ReStat2025

Income and Child Maltreatment: Evidence from a Discontinuity in Tax Benefits

Katherine Rittenhouse

Source versions
1
Latest record
2025-12-18
Primary source
ReStat
TL;DR

I provide new evidence of the effects of income on child maltreatment.

ReStatLaborPublic FinanceRDCPS
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Sources
ReStat
Fields
LaborPublic Finance
Methods and data
RDCPSAdministrative data
Abstract

I provide new evidence of the effects of income on child maltreatment. I exploit a discontinuity in child-related tax benefits, which results in otherwisesimilar families receiving considerably different refunds during the first year of a child's life. I use twenty years of linked administrative data from California to determine the effects of this additional income on child protection system (CPS) involvement. A one-time $1,000 transfer to low-income households decreases the number of referrals to CPS (3%) and number of days spent in foster care (7%) in the first 3 years of life. Effects persist through at least age 8.

Source versions
ReStat2025-12-18
The Review of Economics and Statistics:1-46
10.1162/rest.a.1690
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