This IFS book (March 2002) reveals that mothers still face substantial hurdles in undertaking paid employment. For those who do manage to work, childcare arrangements are a diverse mixture of carers, cost and quality. Government initiatives to increase the availability of childcare places have a substantial shortfall to address while measures to increase the

A new IFS book published today, Monday 25th March, reveals that mothers still face substantial hurdles in undertaking paid employment. For those who do manage to work, childcare arrangements are a diverse mixture of carers, cost and quality. Government initiatives to increase the availability of childcare places have a substantial shortfall to address while measures to increase the \"affordability\" of care, such as the Working Families Tax Credit, may have limited impact on the work choices of mothers.

Slides from book launch.

The principal of horizontal equity can be interpreted as requiring that households with the same pre-transfer incomes and the same consumption needs should receive the same post-transfer incomes.

This Commentary looks at two asset-based welfare policies and asks how they might work and what rationale lies behind them.

New work published by IFS looks at two asset-based welfare policies and asks how they might work and what rationale lies behind them.

Childcare subsidies are typically advocated as a means to making paid employment profitable for mothers, but also have important ramifications for the use and quality of paid childcare. Even if one is concerned primarily with the quantity aspect, the quality dimension cannot be ignored. This paper provides an exposition of the potential biases in estimates of price elasticities with respect to quantity that do not allow for quality variation or for the possibility of non-linear pricing structures.

Over the past 20 years the incidence of relative poverty among Britain's children has tripled.

This evaluation focuses on the four models of EMA that were introduced into the