In 1998, Montgomery County, Maryland adopted a local earned income tax credit (EITC) program. We use U.S. Vital Statistics data covering births in Maryland from 1995 to 2004 to examine whether the local EITC impacted birth weight and the probability of low birth weight in Montgomery County. Using difference-in-differences (DD) and triple differences (DDD) strategies, we find that the Montgomery County EITC decreased the probability of low birth weight by 1.9 to 2.4 percentage points among likely eligible mothers. Using the local credit as a unique opportunity to identify EITC effects within a state, these estimates contribute to a growing body of literature that finds improved birth outcomes for credit recipients.

中文翻译：

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所得税抵免与婴儿健康：本地EITC调查

1998年，马里兰州蒙哥马利县采用了本地收入所得税抵免（EITC）计划。我们使用涵盖了1995年至2004年马里兰州出生的美国生命统计数据，来检查当地的EITC是否影响了出生体重以及蒙哥马利县出生体重偏低的可能性。使用差异差异（DD）和三重差异（DDD）策略，我们发现蒙哥马利县EITC在可能合格的母亲中将低出生体重的可能性降低了1.9至2.4个百分点。利用当地信贷作为识别州内EITC效应的独特机会，这些估算有助于增加文学发现，从而为信贷接受者找到更好的出生结局。