Social and Behavioral Sciences Commons^™

The Natality Effect Of State Administered Earned Income Tax Credits, Jerome Sader

Capstone Projects-Economics

This paper utilizes a nine-period panel dataset and a first-difference equation to analyze to what extent state administered Earned Income Tax Credits to tax-filers impact the fertility rate among a state’s population. Utilizing data from the American Community Survey, the IRS, and the Center for Disease Control, changes in fertility rates are regressed upon a first-difference model, which includes year fixed effects, that controls for changes in state-level variables such as household income, female education, female labor supply, changes in the amount of a state’s population receiving the Earned Income Tax Credit, and the average amount that each household receives …