TY - JOUR T1 - Taxes and Adoptions from Foster Care JF - Journal of Human Resources JO - J Hum Resour SP - 1031 LP - 1072 DO - 10.3368/jhr.56.4.0618-9539R1 VL - 56 IS - 4 AU - Margaret E. Brehm Y1 - 2021/10/02 UR - http://jhr.uwpress.org/content/56/4/1031.abstract N2 - 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. ER -