Savings rates appear to differ across one and two child households. Prior to EITC reform, there was no major distinction between the rate of households that save in a given year of one and two child households. In 1995 when EITC reform took place however, there is a notable difference in the rate of households that save between the groups. After EITC reform, two-child households consistently had lower rate of households that save over one child households. This pattern indicates that there is a negative treatment effect in this scenario.
Here we estimate a diff-in-diff model. The coefficient on the interaction term or children_post represents the treatment effect of the EITC reform on savings.
From the model below we see that a the rate of households that save in a given year with two children versus one (treated households) is on average 3.48% lower. The treatment effect is significant at 10%. The EITC reform in 1995 does appear to have affected savings by two-child households.
##
## Call:
## lm(formula = save ~ children + postreform + children_postreform,
## data = data)
##
## Residuals:
## Min 1Q Median 3Q Max
## -0.048177 -0.019127 0.000084 0.025052 0.037538
##
## Coefficients:
## Estimate Std. Error t value Pr(>|t|)
## (Intercept) 0.25150 0.01014 24.813 < 2e-16 ***
## children -0.00296 0.01433 -0.206 0.83782
## postreform -0.05166 0.01322 -3.909 0.00049 ***
## children_postreform -0.03485 0.01869 -1.864 0.07207 .
## ---
## Signif. codes: 0 '***' 0.001 '**' 0.01 '*' 0.05 '.' 0.1 ' ' 1
##
## Residual standard error: 0.02682 on 30 degrees of freedom
## Multiple R-squared: 0.683, Adjusted R-squared: 0.6513
## F-statistic: 21.55 on 3 and 30 DF, p-value: 1.231e-07