Taxes and Adoptions from Foster Care: Evidence from the Federal Adoption Tax Credit

Margaret Brehm

Journal of Human Resources, 2021, vol. 56, issue 4, 1031-1072

Abstract: I use administrative data on the universe of public adoptions to investigate whether the federal Adoption Tax Credit influences adoptions from foster care. Using a bunching analysis, I exploit a two-year change in 2010 and 2011 that made the credit refundable. I estimate there were about 2,400 more foster care adoptions, a 44 percent increase, nationwide in December 2011 than had the refundable credit not expired. Of this increase, I estimate an upper bound on the number of new adoptions of 1,790. Assuming all of the increase reflects retiming, I estimate a pull-forward window of up to six months.

JEL-codes: H24 H31 I38 J13 J18 (search for similar items in EconPapers)
Date: 2021
Note: DOI: 10.3368/jhr.56.4.0618-9539R1
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:uwp:jhriss:v:56:y:2021:i:4:p:1031-1072

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