Examination of data from the National Longitudinal Survey of Youth found that a woman's wages relate positively to early return to work after childbirth; higher family income delays return; income did not affect child care choice; greater child care tax credits increased early return; and tax credits did not affect child care choice, but predicted…

With data from the Survey of Income Program Participation, a structural model analyzed decision to use child care of married and single mothers. Simulations indicated that a refundable child care tax credit would distribute child care benefits more equally and would also increase labor force participation of mothers. (SK)

Data from 971 mothers suggested that (1) price is critical in child care choice; (2) parents do not consistently select high quality care; and (3) mothers with higher wages and families with higher incomes prefer center care. Vouchers, reduced fees, or tax credits consistently increase use of day care centers. (SK)