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Poverty is among the most robust correlates of child maltreatment. This chapter explores the evolving knowledge on the relationship between poverty and child abuse and neglect. Poverty is defined and key aspects of poverty relevant to child maltreatment are detailed. We suggest that the commonly found tendency towards increased maltreatment among the poor and in poor communities is a genuine finding, and not merely an artifact of bias resulting in overreporting of the poor. A range of theoretical positions are explored which can provide ways of understanding the link between poverty and maltreatment, ranging from the societal to the individual. Empirical findings are presented, describing macroeconomic effects and the influence of specific factors at the family level. The need for work in the area of developing evidence based practice with regard to poverty and child maltreatment is highlighted …