This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main implications are then tested using panel data from the British...

This paper takes stock of German public support measures in favour of families. The database comprises benefits from family-specific norms of tax law as well as cash and in-kind transfers both from public budgets (federal, states’ and local layer) and from the social insurance system...