Making work pay, making tax credits work: an assessment with specific reference to lone-parent employment
International Social Security Review
2008
61
2
April - June
21-38
credit ; one parent family ; social security ; tax ; working mother
Public finance and taxation
English
Bibliogr.
"This article examines the origins, aims, and design of tax credits in the United Kingdom, and discusses the extent to which tax credits represent a new approach in social security policy. It then focuses on the role that these transfers play in supporting lone mothers in employment, drawing on the experiences of lone-parent families to explore how tax credits worked for them. The discussion highlights the tensions between family and employment change and tax credits rules about reporting changes in circumstances and income."
Paper
The ETUI is co-funded by the European Union. Views and opinions expressed are however those of the author(s) only and do not necessarily reflect those of the European Union or the ETUI.