Policy Points

• The Paycheck Plus randomized controlled trial tested a fourfold increase in the Earned Income Tax Credit (EITC) for single adults without dependent children over 3 years in New York and Atlanta.
• In New York, the intervention improved economic, mental, and physical health outcomes. In Atlanta, it had no economic benefit or impact on physical health and may have worsened mental health.
• In Atlanta, tax filing and bonus receipt were lower than in the New York arm of the trial, which may explain the lack of economic benefits. Lower mental health scores in the treatment group were driven by disadvantaged men, and the study sample was in good mental health.

中文翻译：

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劳动所得税抵免对身心健康的影响——亚特兰大薪资加实验的结果

政策要点

• Paycheck Plus 随机对照试验测试了纽约和亚特兰大没有 3 岁以上受抚养子女的单身成年人的劳动所得税抵免 (EITC) 增加了四倍。
• 在纽约，干预措施改善了经济、心理和身体健康结果。在亚特兰大，它没有带来任何经济利益，也没有对身体健康产生影响，而且可能会恶化心理健康。
• 在亚特兰大，纳税申报和奖金收入低于试验的纽约部门，这可能解释了缺乏经济利益的原因。治疗组中心理健康得分较低的原因是弱势男性，而研究样本的心理健康状况良好。