“…As already noted, several countries have already introduced means testing of the child bene…t. In the U.S. there is no general child bene…t scheme 1 but there are several means tested programs directed towards families with children, such as the Temporary Assistance for Needy Families (TANF), the Earned Income Tax Credit (EITC) and the Supplemental Nutrition Assistance Program (SNAP), see Ben-Shalom, Mo¢ tt and Scholz (2012). In the UK the universal child bene…t scheme was replaced by a schedule introducing a "High Income Child Bene…t Charge" in 2013, which means that the schedule is tapered o¤ between £ 50,000 and £ 60,000 of earned income: 1% of the child bene…t is paid for every £ 100 of income between £ 50,000 and £ 60,000 earned, based on the highest individual income of the family (rather than joint income, as is often the case in other countries).…”