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

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  • Margaret E. Brehm

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.

Suggested Citation

  • Margaret E. Brehm, 2021. "Taxes and Adoptions from Foster Care: Evidence from the Federal Adoption Tax Credit," Journal of Human Resources, University of Wisconsin Press, vol. 56(4), pages 1031-1072.
    • Handle: RePEc:uwp:jhriss:v:56:y:2021:i:4:p:1031-1072
    Note: DOI: 10.3368/jhr.56.4.0618-9539R1
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    File URL: http://jhr.uwpress.org/cgi/reprint/56/4/1031
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    Citations

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    Cited by:

    1. Cullen T. Wallace, 2024. "Who claims the federal adoption tax credit? Those who know about it," American Journal of Economics and Sociology, Wiley Blackwell, vol. 83(3), pages 555-565, May.
    2. Simon, David & Sojourner, Aaron & Pedersen, Jon & Ombisa Skallet, Heidi, 2024. "Financial Incentives for Adoption and Kin Guardianship Improve Achievement for Foster Children," IZA Discussion Papers 17057, Institute of Labor Economics (IZA).
    3. David Simon & Aaron Sojourner & Jon Pedersen & Heidi Ombisa Skallet, 2024. "Financial Incentives for Adoption and Kin Guardianship Improve Achievement for Foster Children," Upjohn Working Papers 24-401, W.E. Upjohn Institute for Employment Research.
    4. Alexa Prettyman, 2024. "Happy 18th Birthday, Now Leave: Estimating the Causal Effects of Extended Foster Care," Working Papers 2024-02, Towson University, Department of Economics, revised Feb 2024.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • J13 - Labor and Demographic Economics - - Demographic Economics - - - Fertility; Family Planning; Child Care; Children; Youth
    • J18 - Labor and Demographic Economics - - Demographic Economics - - - Public Policy

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