PT  - JOURNAL ARTICLE
AU  - Margaret E. Brehm
TI  - Taxes and Adoptions from Foster Care
AID  - 10.3368/jhr.56.4.0618-9539R1
DP  - 2021 Oct 02
TA  - Journal of Human Resources
PG  - 1031--1072
VI  - 56
IP  - 4
4099  - http://jhr.uwpress.org/content/56/4/1031.short
4100  - http://jhr.uwpress.org/content/56/4/1031.full
SO  - J Hum Resour2021 Oct 02; 56
AB  - 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.