亲密伴侣暴力与收入:来自劳动所得税抵免的准实验证据

Intimate Partner Violence and Income: Quasi-Experimental Evidence from the Earned Income Tax Credit

Journal of Law & Economics · 2025
被引 1
人大 A-ABS 3

中文导读

利用1993年预算调整法案后劳动所得税抵免的扩张,发现收入增加显著降低了女性遭受身体或性暴力的报告率和发生率,对未婚和未婚黑人女性效果最强。

Abstract

We estimate the impact of an exogenous increase in income on the prevalence and counts of intimate partner violence (IPV). We exploit time and family-size variation in the earned income tax credit (EITC) by comparing victimization of women with one child or more with that of women with no children before and after the 1993 Omnibus Budget Reconciliation Act. Expansion of the credit reduces both reports of physical or sexual assaults and counts of physical or sexual assaults per 100 women surveyed; the effects were strongest for groups more likely to experience IPV and be eligible for the EITC: unmarried women and unmarried Black women. If increased income is the only channel by which the EITC decreases IPV, an additional $1,000 of after-tax income decreases physical or sexual violence toward unmarried low-educated women by 9.73 percent.

亲密伴侣暴力收入外生冲击劳动所得税抵免准实验方法