Long‐Term Health Effects of Early Childhood Exposure to the Child and Dependent Care Tax Credit
利用美国面板数据，研究儿童早期接触儿童与依赖护理税收抵免对6-18岁儿童健康的影响，发现效果因母亲教育水平而异：高学历母亲的孩子健康更差，低学历母亲的孩子心理健康改善。
This study investigates the long-term health effects of early childhood exposure to the U.S. Child and Dependent Care Tax Credit (CDCTC). Using longitudinal data from the Child Development Supplement of the Panel Study of Income Dynamics, we examine the connection between early-life CDCTC exposure and health outcomes for children aged 6-18. The findings reveal varied effects depending on maternal education: children of mothers with more than a high school education experience adverse physical and mental health outcomes. In contrast, children of mothers who have a high school education or less show improvements in their mental health. These results indicate that, despite its intention to aid working families, the CDCTC may have complex effects on children's health, influenced by socio-economic factors. This study highlights the need for careful policy designs that consider the varying needs of families with different socio-economic statuses.