Working Families' Tax Credit in 2001

Author: Stephen McKay
Funded by: Department for Work and Pensions
Published by: Corporate Document Services
Publication date: January 2003
Report number: DWP Research Report No 181
ISBN: 1841235318

This report presents findings from the third year of a representative survey of British families with children. The main focus of this research is to examine the effectiveness of work incentive measures such as Working Families' Tax Credit (WFTC) in enabling low/moderate income families with children to obtain and remain in paid employment. The research also looks at issues of family welfare such as housing, health, morale, optimism, hardship and debt.

Using data from the first three waves of the Families and Children Study, the report examines who receives WFTC, at which times, how it affects their behaviour regarding working hours and childcare, and families' experiences of applying for and receiving this tax credit.

This is one of four reports on the findings of the 2001 survey - it focuses on the initial effects of WFTC. Three other reports, by the Policy Studies Institute, cover living standards, movements into work and childcare, and family change.

Working Families' Tax Credit in 2001 [ Full report (PDF, 706kB) | Research summary (PDF, 24kB) ]

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