Part-time jobs of less than 16 hours ('mini jobs') can in principle allow lone parents to gain some private income and reduce the risk of low income or deprivation. Research also suggests that they can be influential in helping lone parents move into work of more than 16 hours a week. Yet the tax and benefit system provides extremely poor financial incentives for lone parents to work between 4-15 hours a week. The project will evaluate a set of changes to tax credits that would promote 'mini-jobs', taking explicit account of the likely changes to lone parents' labour supply that such changes would induce. This project is joint work between Kate Bell of One Parent Families and Mike Brewer of Institute for Fiscal Studies.