劳动所得税抵免与食品不安全

The earned income tax credit and food insecurity

American Journal of Agricultural Economics · 2022
被引 14
人大 AABS 3

中文导读

利用2009年美国联邦EITC扩大的政策变化,研究发现该政策使有三个孩子的低教育家庭食品不安全概率降低8.1%,表明EITC通过减少食品不安全改善低收入家庭福祉。

Abstract

Abstract Although previous work on the earned income tax credit (EITC) has established that the program improves health outcomes of people from lower socioeconomic backgrounds, not much is known about the possible pathways through which higher EITC benefits affect health. This study contributes to the literature by evaluating the role of food insecurity as a mechanism underlying the relationship between the EITC and health. Using the 2009 federal EITC expansion, which increased benefit generosity for eligible families with three or more children, I estimate difference‐in‐differences (DD) and difference‐in‐difference‐in‐differences (DDD) models to evaluate whether the policy change is associated with improvements in food security. My analysis finds that the program expansion, which increased predicted annual EITC benefits by $496, is associated with a reduction in the likelihood of experiencing food insecurity by 8.1% for low‐educated households with three children. The observed improvements in food security are larger for non‐married households, a group that has previously been shown to be strongly affected by EITC changes. An evaluation of variations in state‐level EITC laws provides further indication that more generous benefits reduce food insecurity. The results, which are robust to estimating several alternative specifications, provide evidence that higher EITC benefits improve the well‐being of low‐income households by reducing food insecurity.

劳动所得税抵免食品不安全政策评估差异中差异