Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
Funded by: Economic and Social Research Council (ESRC)
Date started: 01 June 2007
Childcare costs are often viewed as one of the biggest barriers to work, particularly for lone parents on low incomes. Date of school entry may therefore be an important determinant of parental (particularly maternal) decisions to enter work and/or leave benefits, as it may reduce the childcare costs associated with working.
We use administrative data containing work and benefit outcomes for lone parents on Income Support (provided by the Department for Work & Pensions), alongside school admissions policy data, to investigate whether (and how) date of school entry affects work decisions.
These results should enable us to gain a better understanding of the way in which low-income lone parents respond to childcare incentives, which might have important implications for the implementation and/or effectiveness of programmes designed to help lone parents into work.