School of Clinical Medicine, University of Cambridge, Cambridge CB2 0SP, UK.
School of Medical Education, Newcastle University, Newcastle, UK.
Child Abuse Negl. 2023 Sep;143:106279. doi: 10.1016/j.chiabu.2023.106279. Epub 2023 Jun 16.
Socioeconomic status and poverty are strongly associated with Child Maltreatment. Multiple studies have described the effects of working tax credits on Child Maltreatment with heterogeneous results. There is yet to be a comprehensive review of this research.
This study aims to review all research which explores the effect of working tax credits on child maltreatment.
Three databases (Ovid Medline, Scopus and Web of Science) were searched. Title and abstracts were screened according to a set of eligibility criteria. Data were extracted from eligible studies, and risk of bias was assessed using the Risk of Bias in Non-randomized Studies of Interventions tool. Results were synthesised narratively.
Nine studies were included. Of these, five papers investigated overall reports of child maltreatment, with three finding a positive effect of tax credits. Results suggested a protective effect against child neglect, however, no significant effect was found with respect to physical or emotional abuse. Three of four papers found that working tax credits resulted in decreased rates of entry to foster care. Mixed results were found with respect to self-reported child protective services contact. A range of methodological and temporal differences between studies was identified.
Overall, some evidence found that in work tax credits are protective against child maltreatment and that they are most effective in reducing neglect. Policymakers can take courage in these results, as they represent an example whereby the "risk factors" of child maltreatment can be countered in order to reduce rates of it.
社会经济地位和贫困与儿童虐待密切相关。多项研究描述了工作税收抵免对儿童虐待的影响，但结果存在差异。目前还没有对这方面研究的全面综述。
本研究旨在综述所有探索工作税收抵免对儿童虐待影响的研究。
检索了三个数据库（Ovid Medline、Scopus 和 Web of Science）。根据一套入选标准筛选标题和摘要。从合格研究中提取数据，并使用非随机干预研究的偏倚风险工具评估偏倚风险。结果以叙述性方式进行综合。
共纳入 9 项研究。其中 5 篇论文调查了儿童虐待的总体报告，其中 3 篇发现税收抵免有积极影响。结果表明税收抵免对儿童忽视有保护作用，但对身体或情感虐待没有显著影响。4 篇论文中的 3 篇发现工作税收抵免导致进入寄养护理的比率降低。关于儿童保护服务接触的自我报告结果存在差异。研究之间存在一系列方法学和时间差异。
总体而言，有一些证据表明工作税收抵免可以预防儿童虐待，并且在减少忽视方面最有效。政策制定者可以从这些结果中获得信心，因为这些结果表明可以对抗儿童虐待的“风险因素”，以降低其发生率。
