The Effectiveness of Social Policy through the Tax System: Do State Adoption Tax Credits Increase Adoptions from Foster Care? Free

We thank T. J. Atwood, Michelle Harding (discussant), Trent Krupa, Casey Schwab (discussant), and participants at the 2023 University of North Texas Accounting Research Conference, the 2023 American Accounting Association Annual Meeting, and the University of Arkansas workshop series for their helpful comments. The authors have no financial conflicts.

The data used in this publication were made available by the National Data Archive on Child Abuse and Neglect, Cornell University, Ithaca, NY, and are used with permission. Data from the Adoption and Foster Care Analysis and Reporting System (AFCARS) were originally reported to the Children’s Bureau. The Children’s Bureau, Administration on Children, Youth and Families, Administration for Children and Families, U.S. Department of Health and Human Services funded the data archive project. The receiver of the original data, the funder, the Archive, Cornell University and their agents or employees bear no responsibility for the analyses or interpretations presented here.

Erin Henry and Dillon M. Walker, University of Arkansas, Sam M. Walton College of Business, William Dillard Department of Accounting, Fayetteville, AR, USA.

Editor’s note: Accepted by Senior Editor Lisa De Simone.