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State Earned Income Tax Credits and Intimate Partner Violence
Kathryn Showalter1, Kathryn Maguire-Jack2, Katherine Marçal3
1College of Social Work, University of Kentucky, Lexington, KY, USA.
Abstract:
Employment and income are critical in aiding intimate partner violence (IPV) survivors. The Earned Income Tax Credit (EITC) is a strategic anti-poverty initiative, promoting workforce participation. This study investigates the effect of state-level EITC policies on physical IPV incidence. Utilizing data from the National Incident-Based Reporting System (NIBRS) spanning 2011 to 2019, we performed a generalized linear model with fixed-effects individual slopes to estimate the relationship between the level of state EITC benefits and state-level IPV rates by quarter. We found that increased state EITC levels were correlated with reduced physical IPV reports to law enforcement.
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