The impact of the level of state tax code progressivity in selected children's educational, health, and poverty outcomes: An exploratory study

The nexus between the level of state tax code progressivity and the well-being of state residents has not been well explored. This research study examines the impact of the level of state tax code progressivity on selected children's educational, health and poverty outcomes using a Keynesian theoretical framework. The changing political framework that devolved an increasing number of social policies and programs to the state level during the past quarter century has affected state governments and has threatened the fiscal capacity of states to raise adequate revenue. In light of increasing state funding responsibilities, it is imperative to understand state tax policy and its capacity to perform adequately and fairly in meeting state residents needs, and in particular, the needs of their most vulnerable residents, including children.;The study utilizes a research design based on a secondary data analysis of archival data and created a new data set with the state as the unit of analysis. The data set was created through the combination of multiple publicly available data sources. The research project explores the primary question of “Do states with more progressive tax codes have better educational, health and poverty outcomes for children than states with more regressive tax codes?” through one major hypothesis: Controlling for state characteristics, the greater the level of the state tax code progressivity the better the educational, health and poverty outcomes achieved by children residing in those states..;The findings show that the level of state tax code progressivity is a factor in the well being of children. Multiple regression analyses found that the level of state tax code progressivity is a predictor for state child and infant mortality rates. Significant interactions also were found for fourth and eighth grade academic proficiency by level of state tax code progressivity and state population size, and for child mortality rate by level of state tax code progressivity and median household income. The findings suggest that tax policy is an important component of social welfare policy and should receive greater attention from the social work profession.