ABSTRACT

All developed countries are facing major changes in the structure of their families. These changes tend to include a decline in fertility, later marriage and child birth, a decline in marriage and remarriage, a rapid increase in cohabitation, an increase in births outside marriage and rapidly rising rates of divorce and separation. The living standards of lone mothers in employment will depend on what earnings they can command and how these are affected by the tax an benefit system. There are no entirely satisfactory and comparable earnings data available. Earnings are supplemented in most countries by some form of non-means-tested child benefit scheme. The exceptions to this are Italy, Spain, Japan, New Zealand and the USA. For lone mothers not in paid work unpaid maintenance may have little direct effect on a lone mother’s financial situation, if social assistance payments offset the amount due.