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March 15 Senate Policy Forum
Photos by Gwen Lewis


Senator Stabenow -
Senator Stabenow (MI)
Senator Carnahan (MO)
Senator Clinton (NY)


Welcoming Remarks

Diana Zuckerman
Diana
Zuckerman

There have never before been 4 new women senators -- never in our country's history. Of course, not so long ago there had never been 4 women senators at all. And many of us remember when there wasn't even one woman in the U.S. Senate.

This progress is great -- great that women are now in the halls of power, but also great because when women come to Congress, they bring different perspectives and almost always bring a particularly strong interest in issues that are most important to women and families.

The National Center for Policy Research for Women and Families has an acronym - CPR. CPR connotes health and well-being. It also represents the idea of "bringing back to life" - revitalizing. We are bringing back to life the issues that we care the most about.

And since we're a think tank, when we feel revitalized, we like to think -- To bring attention to some issues that aren't getting enough attention -- and to hear from these four very impressive new senators.

And, we will do so with the help of Judy Woodruff, who is herself a wonderful example to women everywhere. She is an award-winning journalist, well-respected by everyone in this room and around the world. She has juggled work and family issues in an extraordinary way that is inspirational. And she has given back to the community in many, many ways, working on behalf of spina bifida, on behalf of women in journalism, and on behalf of many other causes and organizations -- not the least of which is our center, where she serves on our National Advisory Board.

So I thank all of the senators for being here, and wanted to say a special thanks to Judy Woodruff -- who will start this policy forum.







Testimony of Diane DePanfilis, Ph.D.

Associate Professor and Co-Director,

Center for Families

University of Maryland, Baltimore

 

My name is Dr. Diane DePanfilis. I am an Associate Professor at the University of Maryland School of Social Work, where I teach child welfare practice and research courses in our graduate programs. I also Co-Direct the university’s Center for Families, an Interdisciplinary Center that promotes the safety, health, and well being of children, families, and communities through education, research, child and family services, and advocacy.

I have been involved in the field of child maltreatment since I began as a caseworker in the early 1970s, before enactment of the Child Abuse Prevention and Treatment Act (CAPTA) in 1974. In those days, we didn’t know very much about how to respond to child maltreatment. In fact, my first case of child sexual abuse was assigned to me, not because I was trained and had a particular expertise, but because I was a woman. The U.S. Postal Inspector reported this particularly gruesome case of child sexual abuse after pornographic pictures with a child were sent by mail for photographic processing. The state police and postal inspector came to my agency because it was believed a woman would more sensitively handle the interview of this four-year-old child. Most professionals in the field had no special training or expertise to respond to situations when child maltreatment was suspected and there was very little research to guide our intervention response.

Since that time, we have come a long way in our understanding of the problem of child maltreatment. First and foremost is the understanding that child maltreatment is not a simple phenomenon, but the result of a complex set of risk factors related to individuals, families, communities, and society. Issues related to poverty, mental illness, alcohol or drug addiction, and many other factors all increase the likelihood that a child may be abused or neglected. As a result, we should not expect that any one approach to prevent or intervene would be effective in all cases. What we have learned however, in other studies and in my own research following maltreating families over time, is that families can be helped to prevent maltreatment or the recurrence of maltreatment. The first time someone recognizes a problem, the risk of maltreatment decreases substantially. However, if we do not reach families early, then we are more likely to see a pattern of maltreatment that occurs over and over, and of course the consequences for children multiply as well.

How big of a problem is child maltreatment and how many families are served by public-child protective services (CPS) agencies? In 1998, of the estimated 2,806,000 referrals made to public agencies, approximately one-third (34.0 %) were screened out, and two-thirds (66.0%) were screened in as warranting investigation or assessment. Slightly less than one-third (29%) of investigations resulted in a disposition of either "substantiated" or "indicated" child maltreatment. More than half of investigations (57%) resulted in a finding that child maltreatment was not substantiated. The remaining reports (14%) received some other disposition.

Of those with a substantiated finding, only about 50% received any kind of intervention. That means that of the almost 3 million children identified as potentially maltreated, only 409,000 child victims and their families received services after the investigation. Think of this as an iceberg. So far, we have a picture of 2.8 million children reported with suspected child maltreatment and slightly more than 400,000 receiving some services as a result. In addition to the 2.8 million children reported for child maltreatment, the last Congressionally-mandated National Incidence Study of Child Abuse and Neglect estimated that for every report made to Child Protective Services agencies, there were at least two more identified by community professionals as maltreated but not reported.

It should now be apparent that our communities respond to only a small percentage of the children in this country who are maltreated or at risk of maltreatment (the tip of the iceberg). As a result, those families that are served by the public agency have often gone years without intervention – they may have as many as 25 reports of child maltreatment within a five-year period.

So yes, we have learned a lot in my almost 30 years in the field about how to prevent and protect children. However, we have not come close to implementing what we know could increase the safety and well being of children at risk for maltreatment.

Federal policies can help prevent child maltreatment and can protect children who were once maltreated from being maltreated again. But, unfortunately, the federal government has not responded generously or compassionately so far. We continue to spend billions on foster care – almost $5 billion last year, and we spend plenty on incarceration, and little is spent where it would do the most good. It would be cost-effective to provide the funds needed to improve CPS and to support community-based family support programs, home visitors, parenting classes, and other family strengthening efforts, because it would save money that is now spent on foster care, medical care, and jails. For example, CAPTA offers an average of $400,000 per state for improving their CPS system -- that doesn't go very far.

The Child Abuse Prevention and Treatment Act (CAPTA) is up for reauthorization, and it is my hope that this bill receives more attention in Congress this year than it has been given in the past. If funds were added to support systems reforms for child protective services, we as a nation could do more to protect children. Of course, it would be necessary to appropriate all the funds that were authorized -- which Congress has neglected to do in the past.

I know that all of you would want to prevent child abuse and neglect in our country, and it can be done. My hope is that together you will provide leadership to increase federal support for community-based prevention programs and child protective services – for the sake of so many children across the country.






Statement of Marisa Reddy
on Violence in Schools

Policy Forum
on Women and Families

U.S. Senate
March 15, 2001


Good morning ladies and gentlemen. My name is Marisa Reddy and I am a psychologist with the United States Secret Service, in their National Threat Assessment Center. I am also one of the Co-Directors of the Secret Service Safe School Initiative. On behalf of the Secret Service I am honored to be here this morning with these new Senators, to talk to you about school violence.

By way of background, the Secret Service established the National Threat Assessment Center to provide research, training, and consultation to those responsible for protection and public safety. We focus our activities on the prevention of targeted violence, which includes assassination, stalking, and certain types of school violence, workplace violence, and domestic violence.

On April 20, 1999, our nation watched as two students attacked their high school in Colorado, killing twelve students and one teacher before killing themselves. After the attack at Columbine High School, and several discussions with the U.S. Department of Education, the Secret Service started the Safe School Initiative, a study of these school-based attacks. We gathered information on these attacks by reviewing records available on each case and interviewing some of the shooters. The interim report from this study is available here today, as well as on our web site.

Over the past 18 months, we have worked closely with the Department of Education and their Safe and Drug Free Schools Program to examine 37 school-based attacks. The Department of Education’s collaboration and assistance have been essential to the success of this project. We at the Secret Service fully recognize that schools are not our domain of expertise. The Department of Education has been invaluable in helping us to provide schools and communities with accurate – and we hope useful – information about school-based attacks.

I would like to emphasize first that schools are one of the safest places for our nation’s children. National statistics continue to show that children face greater safety risks outside of school than they do in school. However, in the wake of attacks such as the one at Columbine, fear over school shootings and violence in schools has increased dramatically. Our goal in conducting the Safe School Initiative was to provide information about school based attacks that schools can use as they see fit -- to develop ways to try to reduce the risk of such attacks, and to manage fear over violence in their schools.

In examining these school-based attacks, we came up with several noteworthy findings:

  • First, this is not a new phenomenon. The first school-based attack we found occurred in 1974, in upstate New York. Between 1974 and the end of the school year last year, we found 37 attacks, involving 41 attackers.

  • School-based attacks have also occurred in many states. Since the attack in 1974, there have been attacks in 27 states, including more than one attack each in Arkansas, California, Georgia, Kentucky, Missouri, and Tennessee.

  • The main question we asked in conducting this study was whether these attacks were impulsive acts. Certainly we have heard some of these attacks described as "impulsive" and "random," and that the attacker "just snapped." We found, however, that these attacks are not impulsive acts. They involve the development of ideas and planning – often over weeks, months, or even years. We see them as the result of an understandable and discernible process of thinking and behavior.

  • Moreover, these attacks were not kept secret. Prior to three quarters of them, the attacker told someone else what he was thinking about and planning to do. In almost all of these cases, the person the attacker told was another peer – a friend, classmate, or sibling.

  • We also found that there is no accurate or useful profile of the "school shooter." With the exception that they were all boys, we found that the attackers ranged along a variety of dimensions. Some were doing very well in school; others poorly. Some had few friends; others were very popular. Some came from troubled families; others from intact families that were pillars of their communities. The oldest was 21; the youngest, 11.

  • In two thirds of the attacks, the attacker got the gun or guns used in the attack from his own home of the home of a relative. Over half of the attackers had previously used guns.

  • And finally, in a number of attacks, the experience of having been bullied appeared to play a major role in the attack. Bullying was not a factor in every case, and clearly not every child who is bullied poses a risk of targeted violence in school. But some attackers described experiences of being bullied in terms that approached torment. They told of behaviors that, if they occurred in the workplace, would meet the legal definitions of harassment.

Over the past year we have traveled around the country to share what we have learned with school administrators, educators, law enforcement professionals, and mental health professionals. We are in the process of drafting our final report on the Initiative and hope to have that available in the coming months. Finally, we have other publications currently available on how to identify, assess, and manage risk of targeted violence.

On behalf of the Secret Service, I want to thank you for the opportunity to appear here today. If there are any questions I would be happy to try to answer them.






FEDERAL INCOME TAX CUTS
AND
LOW-INCOME FAMILIES

Presented at the Policy Forum
on Women and Families

U.S. Senate
March 15, 2001

 

Recent large federal budget surpluses have spurred debate on how best to use the money. Some see surpluses as an opportunity to pay down the federal debt, to expand programs to meet such social needs as health care and education, or to secure the future of Social Security. Others propose returning some of the money to taxpayers by cutting federal income taxes, an option championed by President Bush that has widespread support in Congress.

Proponents of tax cuts emphasize that this option would help all families. Many popular options for cutting federal income taxes, however, would provide little benefit to low-income families. This is not surprising, given that these families pay little or no income tax and thus receive little benefit from proposals that only reduce positive income tax liabilities. Although most low-income families do not pay federal income taxes, they do work and pay federal payroll and excise taxes as well as state and local taxes. To benefit these families, income tax cuts must be refundable, that is, available in excess of the families’ current income tax liability.

Study Focus and Purpose

To better understand the impact of various tax reduction proposals on low-income families, we identify the overall tax burdens that low-income families currently face and explain how those tax burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, we show how federal income and payroll taxes differ for low-income families and how these families benefit from certain features of the income tax, such as the Earned Income Tax Credit (EITC)—a tax credit applied to the wages of low-income families.

We examine five tax cut options that are representative of recent proposals and compare the benefits to low-income families with those for higher-income taxpayers. Each option is designed to reduce income taxes by approximately the same amount—$34 billion in 1998 (the most recent statistics available at the time of the study). Because the analysis is concerned with the effects of income tax cuts on the well-being of different types of families (particularly lower-income families), the analysis focuses on the effect of such cuts on average tax rates rather than marginal tax rates.

We examine the following generic proposals:

  • an across-the-board reduction in marginal tax rates,
  • an increase in standard deductions and in the income range for the lowest tax bracket,
  • an increase in the child tax credit,
  • an expansion of the earned income tax credit, and
  • a new refundable payroll tax credit.

Main Findings

For low-income families, the most important element of any tax reduction proposal is whether the tax relief is refundable—that is, paid to families as refunds if the tax relief exceeds their current income tax liability. For that reason, the options to increase the EITC or create a new refundable payroll tax credit are most beneficial to low-income working families. Across-the-board cuts in federal income tax rates or increases in the standard deduction and the width of the lowest tax bracket provide very little benefit to low-income families. Increasing the child credit as currently structured also would offer little relief.

Rate Cuts and Other Across-the-Board Tax Cuts: Higher-income families would receive a large share of the benefits from across the board cuts, such as cutting the tax rates, increasing standard deductions, and expanding the income range for the lowest tax bracket. Almost 40 percent of the tax cuts from the latter option would go to the 15 percent of people in families with incomes over $100,000, while over 50 percent of the benefits from an across-the-board cut in tax rates would go to those families. While higher-income families would derive a large share of benefits from an across-the-board rate cut, their share would be less than the 60 percent share of income taxes that they pay, and only slightly more than their share of combined income and payroll taxes.

Because higher-income families pay a larger share of their income in taxes, an across-the-board cut in income taxes benefits higher-income families more than lower-income families if those benefits are measured in absolute dollars per family or as a share of income. If the benefits are measured as a percentage change in income tax liability, then lower-income families appear to do better. Measuring the changes in tax burdens as the percentage decrease in tax liability can be misleading, however, because it suggests that low-income families would benefit the most from small tax cuts simply because they pay so little tax in the first place. A simple example makes the point. Suppose a tax cut reduces the liability of a family with income of $20,000 from $200 to zero and the liability of a family with income of $200,000 from $40,000 to $32,000. The low-income family has had a tax cut of 100 percent, the high-income family one of 20 percent, yet the lower-income family’s after-tax income has increased by 1 percent, and the higher-income family’s by 5 percent. Most people would not think the low-income family in this example had in fact benefited more than its high-income counterpart.

Increasing the EITC and a Payroll Tax Credit: The options to increase the EITC or to create a new refundable payroll tax credit would have the biggest impact on low-income families by boosting the amount of their refunds. For the proposals simulated here, 18 percent of the benefits from increasing the EITC would go to families with incomes of $20,000 or less in 1998, while these families would receive 20 percent of the benefits from the option to create a new refundable payroll tax credit. Over 75 percent of the benefits from the EITC option would go to families with incomes of $40,000 or less; these families would receive about 60 percent of the benefits from the payroll tax credit option. About one-fifth of the population had family income of $20,000 or less in 1998, and about 45 percent of the population had income of $40,000 or less. The concentration of families at lower-income levels was even greater among single-parent families. About half of single-parent families with children under age 18 had incomes of less than $20,000, while 80 percent had incomes less than $40,000. Over four-fifths of single parents with chidlren under age 18 were women.

Increasing the Child Tax Credit: We considered two options to increase the child tax credit—one would increase the credit to $1,300 per child, the other would increase it to $1,200 per child and make it refundable for all families. Both would provide the largest share of benefits to middle- and upper-middle-income families. About 65 percent of the benefits from these options would go to families with incomes between $40,000 and $100,000.

Impacts on Different Family Types: Not all types of families would benefit from the proposals simulated here. In particular, couples and singles without eligible children under age 17 would see no change in their taxes from either proposal to increase the child tax credit. Single adults would benefit the most from more broadly based options, including the rate cuts, the increase in standard deductions and the income range for the 15 percent tax bracket, and most of all from the payroll tax credit. Single parents with children would benefit the most from the option to increase the EITC and the least from the option for a proportional cut in income tax rates.

Other Policy Considerations

Whether or not a tax reduction disproportionately benefits low-income or high-income families is only one criterion by which to judge its merits. The standard principles of good tax policy still apply. Other goals, such as economic efficiency, tax simplicity, and reduction of compliance burdens on taxpayers, are important as well. Proposals aimed at helping low-income families do not necessarily advance these other goals and may detract from them. When benefits are targeted to particular taxpayers, there must be rules determining who is eligible, which in turn increase the complexity of taxes and create opportunities for errors and abuse.

Clearly, fairness does not dictate that all tax relief should be directed to low-income families. However, these families should not be left out of the equation. Congress must first compare tax relief with other options for using the budget surplus, such as paying down the federal debt or addressing the future insolvency of Social Security and Medicare. If a tax cut is the best option, lawmakers must consider the merits of targeting relatively more tax relief to higher-income families who have enjoyed extraordinary prosperity over the past decade when there are so many other families who work and pay taxes, but do not enjoy the same economic security.

For copies of the complete report, please contact the Office of Public Affairs, phone: 202/261-5709; e-mail paffairs@ui.urban.org. For more publications and general information about the Urban Institute, visit www.urban.org.





Dr. Diane DePanfilis, Associate Professor at the University of Maryland and co-author of The Handbook for Child Protection Practice.  A co-Director of the Center for Families and a Past President of the Board of the American Professional Society on the Abuse of Children, Dr. DePanfilis’ work focuses on the prevention of child abuse and neglect.

Dr. Marisa Reddy, Co-Director, US Secret Service Safe School Initiative and Research Psychologist at the US Secret Service National Threat Assessment Center. Dr. Reddy conducts research and training on targeted violence, and she will discuss a recently completed study of school shootings from 1974-2000.  

Frank Sammartino, Principal Research Associate, the Urban Institute, and former Deputy Assistant Director for Tax Analysis at the Congressional Budget Office (CBO).  Mr. Sammartino will discuss his analysis of how various types of tax cuts would affect families in different income groups, and the implications for women and women-headed families.










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