Labour Market Impact of the New Tax Credits
This project examined the impact of Child Tax Credit (CTC) and Working Tax Credit (WTC) on the labour market participation of women with children, and explored the reasons for non-take-up among the eligible population. More specifically, the study examined the effect of CTC on mothers’ employment and the effect of WTC on their weekly working hours, separately for lone mothers and those in couple families. The project analysed the last three waves of the Families and Children Study 2002-2004, which is a longitudinal survey containing a representative sample of all families with dependent children in Britain. The analysis involved propensity score matching techniques, event history modelling, and simple descriptive methods.
The project is directed by Sue Middleton and supported by Yekaterina Chzhen, Professor Phil Robins and Dr Monica Magadi.
The project started in August 2006 and completed in 2007.
Sponsor
Joseph Rowntree Foundation
Publication
Chzhen, Y. and Middleton, S., (2007) The Impact of Tax Credits on Mothers' Employment, York: Joseph Rowntree Foundation.
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