This commentary discusses the rationale for directing financial support to families with children and assesses options for a new integrated child credit.

The income transfer systems for low-income families in the US and the UK try both to reduce

This paper uses a sample of lone mothers (and former lone mothers who are now repartnered) drawn from the 1997 Family Resources Survey to analyse the potential effects of reforming the UK system of child support.

This commentary looks at the impact of taxing child benefit under a number of scenarios. This involves analysis of the amount of revenue raised, the distributional impact of using this revenue to increase the rate of child benefit and the administrative issues encountered under particular tax treatments. In addition, the commentary examines the implications of taxing child benefit for the future direction of tax system reform.

The paper estimates the returns to education for a cohort of individuals born in Britain in March 1958 who have been followed since birth until

Part-time work whilst still in full-time education is common in many industrialized countries, and teenagers constitute a significant component of the work force in some sectors of the labour market.

The subsidy of childcare for pre-school-age children has moved rapidly up the political agenda in the UK, and government policy has developed considerably in this area.

A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.