There isn't a therapeutic benefit but high tops back up against the Achilles' tendon. It makes it hard to toe walk. The shoes become the deterrent. They are sometimes recommend for kids who aren't severe enough to need orthotics. (Or for kids who were toe walking due to sensory issues)

Interestingly, sometimes light up shoes are also recommended to discourage toe walking. (Moreover to encourage walking properly).

http://nspt4kids.com/therapy/types-o...e-toe-walking/

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