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Research ArticleArticle

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

Margaret E. Brehm
Published online before print November 13, 2019, 0618-9539R1; DOI: https://doi.org/10.3368/jhr.56.4.0618-9539R1
Margaret E. Brehm
Margaret Brehm is an assistant professor of economics at Oberlin College.
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Abstract

This paper uses 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 re-timing, I estimate a pull-forward window of up to six months.

JEL Codes
  • H24
  • H31
  • I38
  • J13
  • J18

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Journal of Human Resources: 60 (3)
Journal of Human Resources
Vol. 60, Issue 3
1 May 2025
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Taxes and Adoptions from Foster Care: Evidence from The Federal Adoption Tax Credit
Margaret E. Brehm
Journal of Human Resources Nov 2019, 0618-9539R1; DOI: 10.3368/jhr.56.4.0618-9539R1

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Taxes and Adoptions from Foster Care: Evidence from The Federal Adoption Tax Credit
Margaret E. Brehm
Journal of Human Resources Nov 2019, 0618-9539R1; DOI: 10.3368/jhr.56.4.0618-9539R1
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Keywords

  • H24
  • H31
  • I38
  • J13
  • J18
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