State tax incentives for person giving informal care of the elderly.
Hendrickson, Michael C
Date of Pub
Programs for informal caregivers of frail elderly can be adopted by States to address some of the problems associated with
an expanding and costly long-term care system. In this article, highlights are given from a 3-year study of Idaho and Arizona
tax incentive programs. Characteristics of informal caregivers and elderly participants are described, and elderly participants
are compared with elderly nonparticipants and with the general elderly population. Tax incentives were positively related
to the level of service and financial support provided by informal caregivers. Data were inadequate to determine whether the
induced informal help substituted for public expenditures.
Aged : Arizona : Evaluation Studies : Home Nursing/economics : Human : Idaho : Income Tax/legislation & jurisprudence : Long-Term
Care/economics : Motivation