IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v69y2016i1p103-132.html

State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status

Author

Listed:
  • Reagan A. Baughman
  • Noelia Duchovny

Abstract

The Earned Income Tax Credit (EITC) has been credited with reductions in poverty and increases in the labor force participation of single mothers. The credit has the potential to affect the health of children in recipient families through three channels: family income, maternal employment, and health insurance coverage patterns. We exploit variation in state-level EITCs to estimate the effects of the credit on health insurance coverage, utilization of medical care, and health status. We find that the EITC is associated with significant changes in health insurance coverage patterns for children age 6–14, increasing rates of private health insurance but producing offsetting decreases in public coverage. State EITCs are also associated with significant improvements in health status for older children, an effect consistent with higher family income.

Suggested Citation

  • Reagan A. Baughman & Noelia Duchovny, 2016. "State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(1), pages 103-132, March.
    • Handle: RePEc:ntj:journl:v:69:y:2016:i:1:p:103-132
    DOI: 10.17310/ntj.2016.1.04
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2016.1.04
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2016.1.04?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:69:y:2016:i:1:p:103-132. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.