Gender

Gender

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Presentation graphic

Children in the tax and benefit system

Presentation

This lecture, for the IFS Public Economics Lectures series, focuses on the treatment of children in the UK tax system and outlines UK trends in support for children and in child poverty.

5 February 2004

Journal graphic

Children, well-being and taxes and benefits: Part II

Journal article

In the previous edition, we argued that governments might care about child poverty for reasons of equity and efficiency, and we introduced the concept of an equivalence scale as a way to help compare well-being across different sorts of households.

1 April 2003

Publication graphic

The benefits of parenting: Government financial support for families with children since 1975

Report

This commentary describes the changes to the structure of child-contingent support through the tax and benefit system since 1975. It also presents new results, which were produced to quantify explicitly the amount of government support for families with children, using representative samples of families from over the past three decades. With these data, it is possible to examine whether child-contingent support has become more or less progressive, or more or less slanted towards large families, lone-parents families or families with young children.

1 November 2002

Publication graphic

Mothers' employment and childcare in Britain

Report

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

25 March 2002

Working paper graphic

Price and quality in the UK childcare market

Working Paper

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.

5 May 2001