Cost Effectiveness of the Earned Income Tax Credit as a Health Policy Investment

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• 作者：Peter A. Muennig ; MD ; MPH¹ ; ^{pm124@columbia.edu" class="auth_mail" title="E-mail the corresponding author} ; Babak Mohit ; MBA ; DrPH¹ ; Jinjing Wu¹ ; Haomiao Jia ; PhD² ; Zohn Rosen ; PhD¹
• 刊名：American Journal of Preventive Medicine
• 出版年：2016
• 出版时间：December 2016
• 年：2016
• 卷：51
• 期：6
• 页码：874-881
• 全文大小：202 K

文摘

Lower-income Americans are suffering from declines in income, health, and longevity over time. Income and employment policies have been proposed as a potential non-medical solution to this problem.

Methods

An interrupted time series analysis of state-level incremental supplements to the Earned Income Tax Credit (EITC) program was performed using data from 1993 to 2010 Behavioral Risk Factor Surveillance System surveys and state-level life expectancy. The cost effectiveness of state EITC supplements was estimated using a microsimulation model, which was run in 2015.

Results

Supplemental EITC programs increased health-related quality of life and longevity among the poor. The program costs about $7,786/quality-adjusted life-year gained (95% CI=$4,100, $13,400) for the average recipient. This ratio increases with larger family sizes, costing roughly $14,261 (95% CI=$8,735, $19,716) for a family of three.

Conclusions

State supplements to EITC appear to be highly cost effective, but randomized trials are needed to confirm these findings.