English Version
In October 1999, the Working Families Tax Credit (WFTC) replaced Family Credit (FC) with the explicit objective to enhance the work incentives of parents in low income households. As illustrated in the Introduction of this Symposium, WFTC was more generous than FC in four salient ways: it had higher credits, particularly for children in the age group 0–10, families could earn more before the benefit began to be withdrawn, the taper rate at which earnings above the threshold are taxed was lowered and it offered a large childcare tax credit (Brewer et al., 2009).
Since its introduction, much research has been undertaken to assess whether WFTC was successful or not. Most of the existing studies, however, focus on labour market outcomes and are primarily concerned with single mothers. Much less is known about the credit’s impact on married women and men. As pointed out by Blundell and Walker (2001), there is a need to broaden the debate from work incentives to wider questions that are raised by in work transfer programmes. These include intrahouse hold distributional effects, analysis of a greater set of socioeconomic outcomes, intertemporal incentive effects and the relationship between child outcomes and parental resources. Our article contributes to this debate by taking on some of these issues. In particular, it looks at married couples and how the WFTC reform has affected their intrahousehold allocations, it assesses a broad array of outcomes other than employment and earnings.
If the introduction of WFTC led married women and men to change their labour supply, these changes could have had an effect on a number of other family domains, such as, the time spent with children, the likelihood of having additional children and the chance of breaking down the partnership. Examination of individuals responses in such domains is important both because it gives us a more complete picture of the consequences of the 1999 in work benefit reform and because it allows us to check for the occurrence of unintended effects, which may be crucial for the longer-term success of the reform itself or its future revisions.
Journals for full download on the link below
If the introduction of WFTC led married women and men to change their labour supply, these changes could have had an effect on a number of other family domains, such as, the time spent with children, the likelihood of having additional children and the chance of breaking down the partnership. Examination of individuals responses in such domains is important both because it gives us a more complete picture of the consequences of the 1999 in work benefit reform and because it allows us to check for the occurrence of unintended effects, which may be crucial for the longer-term success of the reform itself or its future revisions.
Journals for full download on the link below
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