The 1993 expansions of the Earned Income Tax Credit created the
first meaningful separation in benefits between families containing
two or more children and those with only one child. If income is protective
of health, we should see improvements over time in the health
for mothers eligible for these higher EITC benefits. Using data from
the Behavioral Risk Factors Surveillance Survey, we find improvements
in self-reported health for affected mothers. Using data from
the National Health and Nutrition Examination Survey, we find
reductions in the probability of having risky levels of biomarkers for
these same women
Evans, William N., and Craig L. Garthwaite.
"Giving Mom a Break: The Impact of Higher EITC Payments on Maternal Health."
American Economic Journal: Economic Policy,
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Health and Inequality
Economics of Gender; Non-labor Discrimination