In October 1999, the British government enacted the Working Families Tax Credit, a generous tax credit aimed at encouraging work among low -income families with children. This paper uses longitudinal data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We...

In October 1999, the British government enacted the Working Families' Tax Credit, a generous tax credit aimed at encouraging work among low -income families with children. This paper uses longitudinal data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers....