abstract: 'This study examines the child care ``expenditure share,{''''} defined as child care expenses divided by after-tax income. We estimate that the average child under six years of age lives in a family that spends 4.9 percent of after-tax income on child care. However, this conceals wide variation: 63 percent of such children reside in families with no child care expenses and 10 percent are in families where the expenditure share exceeds 16 percent. The proportion of income devoted to child care is typically greater in single-parent than married-couple families but is not systematically related to a constructed measure of socioeconomic status. One reason for this is that disadvantaged families use lower cost modes and pay less per hour for given types of care. The expenditure share would be much less equal without low cost (presumably subsidized) formal care focused on needy families, as well as government tax and transfer policies that redistribute income towards them.' affiliation: 'Rosenbaum, DT (Corresponding Author), Univ N Carolina, Greensboro, NC 27412 USA. Rosenbaum, Dan T.; Ruhm, Christopher J., Univ N Carolina, Greensboro, NC 27412 USA.' article-number: '34' author: Rosenbaum, Dan T. and Ruhm, Christopher J. author-email: 'rosenbaum@uncg.edu chrisruhm@uncg.edu' author_list: - family: Rosenbaum given: Dan T. - family: Ruhm given: Christopher J. da: '2023-09-28' files: [] issn: 1935-1682 journal: B E JOURNAL OF ECONOMIC ANALYSIS \& POLICY keywords: child care; expenditure share; parental employment; work-family balance keywords-plus: UNITED-STATES; EMPLOYMENT; MODEL language: English number: '1' number-of-cited-references: '23' papis_id: b04d69443c050ee7d2c10b01f64c07c9 ref: Rosenbaum2007familyexpenditures times-cited: '4' title: Family expenditures on child care type: Article unique-id: WOS:000256302600044 usage-count-last-180-days: '0' usage-count-since-2013: '13' volume: '7' web-of-science-categories: Economics year: '2007'