Table 2.

Estimates of the Association between State EITC Generosity and Child Maltreatment Rates (2004–2017).

	Overall Reports	Neglect Reports	Physical Abuse Reports	Emotional Abuse Reports	Sexual Abuse Reports	Overall Substantiations
All Children	−220 (−455, 15)*	−241 (−449, −33)**	−21 (−58, 16)	−32 (−106, 42)	6 (−16, 28)	−55 (−120, 10)*
By Child Age
Ages 0–5	−276 (−563, 9)*	−324 (−582, −65)**	−22 (−69, 25)	−49 (−139, 41)	6 (−21, 33)	−89 (−179, 1)*
Ages 6–17	−194 (−403, 16)*	−201 (−387, −15)**	−19 (−50, 12)	−25 (−91, 42)	5 (−15, 25)	−40 (−95, 15)
N	689	689	689	658	689	689

Sources: NCANDS Child File: 2004–2018 and National Bureau of Economic Research’s TAXSIM program (www.nber.org/taxsim)

Note. All models include state and year fixed effects, state-specific linear and quadratic time trends, and the full set of state-level control variables for policies, economic characteristics, and demographics. 95% confidence intervals in parentheses. Each coefficient indicates changes in the rate of outcome associated with a 10 percentage point increase in a refundable state EITC, expressed as a percentage of the federal EITC.

^*p < .10;

^**p < .05