US Youth Soccer (the main governing body over youth soccer in the US) implemented a rule several years ago that heading the ball for kids < 10 is not allowed.
Non-expert opinion – the ball is not “headed” enough in a game for head injuries to accumulate. It isn’t like American football where there will be intense head impacts dozens of times/game.
Of course traumatic head injuries will happen due to collisions, but that happens in all sports (basketball, hockey, etc). Head injuries like CTE, which happen due to high repetition, are more likely to come from practice.
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