Making work pay, making tax credits work: An assessment with specific reference to lone-parent employment

Abstract   This article examines the origins, aims, and design of tax credits in the United Kingdom, and discusses the extent to which tax credits represent a new approach in social security policy. It then focuses on the role that these transfers play in supporting lone mothers in employment, drawing on the experiences of lone-parent families to explore how tax credits worked for them. The discussion highlights the tensions between family and employment change and tax credits rules about reporting changes in circumstances and income.