@article{oai:urawa.repo.nii.ac.jp:00000260,
 author = {ミヤデラ, ユカ and 宮寺, 由佳 and Miyadera, Yuka},
 issue = {31},
 journal = {浦和論叢},
 month = {Dec},
 note = {P(論文), This article will describe the "Working Families' Tax credit" (hereinafter called WFTC) scheme and examine the impact on the behavior of low-income families in the UK. The WFTC is the first scheme in the UK, which combined tax system with benefit system, which could render them a financial incentive to work. The WFTC is designed to increase the net income of the recipient families with full time working, which could resolve so-called "poverty trap". In the first section of this article, the background and historical context of the development of WFTC scheme in the UK will be revealed. In the second section, the outline of WFTC will be described from the comparative viewpoint with precedent schemes. In the third section, the significance of WFTC will be examined from the three different aspects i.e. 1) cost for childcare and impact on the behavior of low income families to work, 2) structural relationship between working hour and net income under WFTC scheme, and 3) WFTC and work incentive from the viewpoint of the empirical research date. In the final section, it will be argued that WFTC is positioned in the context of the change of childcare policy, and that WFTC played an important role to solve poverty trap of "income support" though, WFTC itself has generated a new poverty trap of WFTC to the people with this scheme.},
 pages = {27--53},
 title = {イギリスの低所得世帯に対する所得保障と就労インセンティブ},
 year = {2003}
}