This paper formulates a model to examine the effects of changes in tax-benefit policy on the behavior of divorced parents and the well-being of children in single-parent households. Noncustodial parents choose the level of a child support payment to transfer to custodians. These, in turn, decide...

In October 1999, the British government enacted the Working Families' Tax Credit, a generous tax credit aimed at encouraging work among low-income families with children. This paper uses longitudinal data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We...

In Deutschland ist jedes fünfte Kind arm, in Großbritannien fast jedes dritte. Alleinerziehende und deren Kinder haben ein besonders hohes Armutsrisiko. In Großbritannien leben etwa 15 % aller Kinder bei Alleinerziehenden, in Westdeutschland sind es etwa 9 %. Aber auch innerhalb dieser...

This paper formulates a model to examine the effects of changes in tax-benefit policy on the behavior of divorced parents and the well-being of children in single-parent households. Noncustodial parents choose the level of a child support payment to transfer to custodians. These, in turn, decide...