By Stuart Adam and Mike BrewerThis report provides a comprehensive, quantitative analysis of trends in child-contingent support from the mid-1970s to the introduction of the new tax credits, and relates this to changes in tax and benefit policy, the characteristics of households with children and the costs of raising children. Drawing on a large-scale survey spanning the last 28 years, the authors analyse entitlements to child-contingent tax and benefit for thousands of households with children and the costs of raising children. The report examines how support has varied across households and over time, it separates the impact of policy from socio-economic changes and compares government support for children with available estimates of the actual costs of children.
Published by The Policy Press in association with the Joseph Rowntree Foundation. ISBN: 1 86134 571 2. 15.95 pounds.