RT Journal Article
SR Electronic
T1 Taxes and Adoptions from Foster Care
JF Journal of Human Resources
JO J Hum Resour
FD University of Wisconsin Press
SP 1031
OP 1072
DO 10.3368/jhr.56.4.0618-9539R1
VO 56
IS 4
A1 Margaret E. Brehm
YR 2021
UL http://jhr.uwpress.org/content/56/4/1031.abstract
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.