The Working Families Tax Credit: Options and evaluation

Joseph Rowntree Foundation

This review – drawing on specially-commissioned research from Australia, Canada and the US – shows that tax credits could bring either benefits or disadvantages to families, depending on the detail of their design...

This review – drawing on specially-commissioned research from Australia, Canada and the US – shows that tax credits could bring either benefits or disadvantages to families, depending on the detail of their design, how much money is spent on them and how they influence the behaviour of working and non-working parents.

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