June 30, 2023 Global Indicators Briefs No. 21 Government Financial Support For Childcare Services: A Study Of Regulations In 95 Economies Alena Sakhonchik, Marina Elefante, and Hannelore Maria L. Niesten T his Brief presents new data collected by the World Bank’s Women, Business and the Law project on childcare legislation in 95 economies around the world. It focuses on government measures aimed at making childcare more a ordable. e data used in this Brief are based on a conceptual framework that considers both demand and supply-side constraints of the childcare market that limit the uptake and provision of childcare services. e data, current as of October 1, 2021, indicate that only 41 of these economies have policies to encourage the use of childcare by reducing its costs for parents, either through direct nancial support to parents, support for private providers, or both. is Brief o ers a comprehensive overview of government support strategies to reduce costs and increase the a ordability of childcare services; such an overview can guide further empirical analysis to assess the impact of these provisions. Childcare matters for women’s labor market income for a couple with two children (OECD 2021). outcomes and beyond Childcare costs may be a particular challenge for low-income families, especially in the context of rising in ation (indicating e COVID-19 pandemic has brought the role of childcare lower real buying power) and nancial constraints. e and its e ect on women’s labor force participation to the combination of rising in ation and nancial constraints can forefront of policy discussions. Typically, women bear a lead to working mothers dropping out of the labor force to care disproportionate burden of unpaid childcare as they are more for their children, limiting employment opportunities and likely to stay at home, work part-time, or pause their careers to income, exacerbated by the gender equality gap, and reducing provide childcare (UN Women 2015). As the COVID-19 families’ economic security and growth. is impact extends to pandemic unfolded, women were disproportionately a ected by children, as mothers may resort to substandard childcare job losses: global women’s employment declined by 4.2 percent settings or rely on older siblings to care for younger ones, which between 2019 and 2020, while men’s employment declined by can in turn negatively a ect young children’s welfare and 3.0 percent (ILO 2021). is outcome was partly due to women education. being more concentrated in occupations that were most vulnerable to the economic downturn, such as hospitality and As the world emerges from the pandemic, policy makers are services (Alon et al. 2020). In large part, however, the lack of increasingly focusing on tackling the childcare challenge. childcare options during lockdowns and the unequal Making childcare a ordable for families, especially working distribution of care work at home drove women out of the labor mothers, and o ering nancial and non- nancial support to force, exacerbating the gender equality gap (Fuchs-Schündeln et providers are important strategies to encourage uptake and al. 2020). support women’s access or return to the labor market. is Brief presents data collected by the Women, Business and the Law e pandemic has exacerbated existing patterns in the project (WBL), showing that there is ample room for reforms to demand for childcare. e unmet demand for such childcare is increase the a ordability of childcare services for both parents substantial, with more than 40 percent of children younger than and providers. It also presents evidence on why childcare primary school age—350 million children globally—needing a ordability matters for women’s economic participation and childcare and not having access to it (Devercelli and illustrates examples of government policies tackling the high Beaton-Day 2020). Even when childcare is available, cost of care for providers and families. e Brief concludes with a ordability of care is a serious concern that in uences its use. a discussion of challenges in making childcare a ordable and Net childcare costs can be as high as 30 percent of household lessons for policy makers on the design of childcare options. Affiliations: World Bank, Development Economics, Women, Business and the Law. For correspondence: asakhonchik@worldbank.org; melefante@worldbank.org; and hniesten@worldbank.org. Acknowledgements: This Brief is part of a research effort on childcare documented by the Women, Business and the Law team. This Brief would not be possible without the research work of Luiza Ferraz Di Ricco, Viktoria Khaitina, Jungwon Kim, and Lara Wanna. The authors would also like to thank Amanda Devercelli, Global Lead for Early Childhood Development and Senior Education Specialist, and Tanima Ahmed, Economist with WBG Invest in Childcare Initiative and Global Gender Unit, for helpful peer review, and Norman Loayza, Tea Trumbic, David Francis, and Varun Eknath for comments and for guiding the publication process. Funding for this work was provided via the World Bank Group’s Invest in Childcare initiative, the World Bank’s Knowledge for Change Program and the Multi-Donor Trust Fund for Jobs. Nancy Morrison provided editorial assistance. Objective and disclaimer: Data for this Brief are extracted from the Women, Business and the Law database. Briefs carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions are entirely those of the authors. They do not necessarily represent the views of the World Bank Group, its Executive Directors, or the governments they represent. All Briefs in the series can be accessed via: https://www.worldbank.org/en/research/brief/global-indicators-briefs-series. https://www.worldbank.org/en/research/brief/global-indicators-briefs-series. DECIG – Global Indicators Briefs No. 21 Affordable childcare matters for women’s While most studies are from high-income economies, economic participation research from low- and middle-income contexts is growing. Market failures that lead to government interventions in the High childcare costs are a challenge for both providers and childcare market, such as household nancial constraints and parents. Because of high operating costs, many providers cannot information asymmetries, are more pronounced in low-income o er families a low enough price point (Devercelli and economies than in high-income economies (Halim et al. 2021). Beaton-Day 2020). Childcare costs typically encompass A review of 22 studies from low- and middle-income economies one-time capital investments (such as the construction of across Latin America and the Caribbean, East and South Asia, childcare facilities) and recurring operational expenses, such as and Sub-Saharan Africa shows that increasing access and salaries, supplies, and rent. Unless a government sets fees, reducing the cost of care can improve maternal labor market childcare costs vary depending on the type of services and outcomes, including employment, hours worked, income, market rates (Putcha and Van der Gaag 2015). Because of high productivity, and job type (Halim et al. 2021). For example, in childcare fees, many families struggle to a ord it. Nairobi, Kenya, subsidies for low-income women increased employment and standard working hours for single mothers Childcare costs are a major barrier for families (Clark et al. 2019). In rural Colombia, small monthly fees for Childcare costs play a crucial role in parents’ decisions to use community-based childcare centers more than tripled women’s these services (Moussié 2016) and can be a signi cant barrier for employment and increased their work hours by 75 hours per families in both high and low-income countries. For example, month (Attanasio and Vera-Hernandez 2004). Evidence from in the European Union, cost is the main barrier to using formal Vietnam shows that using childcare increases the probability of childcare for over 40 percent of families (Cory and Alakeson women having wage-earning jobs by 41 percent and formal jobs 2014; European Commission 2016; Mills et al. 2014). Net by 26 percent (Dang et al. 2019). Compared to studies from childcare costs for middle-income, two-earner couples with two high-income economies, the impacts of childcare in low- and children (aged two and three years) can amount to 17 percent of middle-income economies tend to vary more due to the median full-time earnings; in some economies, such as Cyprus, di erent levels of female labor force participation and cultural Ireland, and the United Kingdom, costs consume nearly 30 di erences (Akgunduz and Plantenga 2018). percent of a couple's average earnings (OECD 2021). In low- and middle-income economies, private formal Insights from the new data can help fill the childcare can also be expensive in relation to people's earnings. affordability gap in childcare For example, in Edo state, Nigeria, expenses can be more than e Women, Business and the Law has assessed regulatory half the salary of someone earning minimum wage (Olubor frameworks around providing childcare services for children 2009). Childcare costs in peri-urban areas in Accra, below the preprimary school starting age (typically three years of Johannesburg, Lagos, and Nairobi range from one-quarter to age) in 95 economies. is sample includes 30 high-income, 26 nearly half of monthly spending (Bidwell and Watine 2014). In upper-middle income, 32 lower-middle income, and 7 Latin American economies, many of which have signi cant low-income economies. As data on such policies are lacking, public-sector childcare programs, expenses can still be over 30 WBL, in collaboration with childcare experts, designed a new percent of household per capita income in economies like dataset of 21 research questions structured around the three Guatemala (Mateo Díaz and Rodriguez-Chamussy 2016). High pillars of childcare provision: availability, a ordability, and childcare costs discourage formal childcare usage and negatively quality. Childcare settings vary widely across economies, impact mothers' labor market participation, as shown in Kenya, including home-based care, center-based care, family, and other Liberia, Mozambique, and Senegal (Bhatkal 2014; Clark et al. informal arrangements. WBL focuses on center-based childcare 2019; Lokshin et al. 2000). In Sri Lanka, lack of childcare to facilitate cross-country comparisons and make data collection support is cited as the main reason why women quit their jobs manageable at a global level––center-based care is a formal and (Madurawala 2009). regulated form of childcare, and it is generally more feasible to collect data and monitor quality in these settings. Government support options for childcare: impact on female employment is Brief presents the ndings from nine questions under the a ordability pillar (Box 1). ese questions focus on To reduce the cost burden for families and childcare regulatory interventions aimed at increasing the a ordability of providers, governments can provide nancial (such as subsidies, childcare through government-provided free services, and allowances, reimbursements, vouchers, or one-time grants), nancial and non- nancial support for families and private non- nancial (such as buildings, land, or additional childcare childcare providers, including employers. ese measures can hours), or tax support. be prescribed in childcare regulations, expenditure and tax rules, Studies from high-income economies with high childcare and bene t provisions, each with distinct objectives and costs show that government-subsidized childcare can positively trade-o s. a ect women’s employment (Olivetti and Petrongolo 2017). Despite the complexity of evaluating the net e ects of these For example, France boosted women’s labor supply by measures, this Brief provides a comprehensive view of various providing low-income families with childcare subsidies (Givord strategies that governments can pursue to make these costs more and Marbot 2015), while the Netherlands increased both a ordable for providers and consumers alike. e ndings women’s labor supply and hours worked by reducing childcare presented in this Brief rely on the WBL methodology for fees by 50 percent and extending tax credits for low-income measuring legal frameworks, but not the implementation of working parents (Bettendorf et al. 2015). Similar positive related policies in practice, and are current as of October 1, 2021. results were observed in Germany (Geyer et al. 2015; Haan and Wrohlich 2011), Spain (Nollenberger and Rodríguez-Planas ere are several strategies that governments can adopt to 2015), and the United States (Herbst 2017). However, make childcare services more a ordable. e 2022 Women, women’s labor market response to the reduction of childcare Business and the Law dataset examines four main measures that costs or its supply also depends on mothers’ preferences and could reduce costs and increase childcare a ordability: (1) free labor market frictions (Kleven et al. 2020). public provision; (2) nancial support for parents and private 2 DECIG – Global Indicators Briefs No. 21 Women, Business and the Law legal research questions on the affordability measures for Box 1 childcare services 1. Where the government provides childcare services, does the law establish free provision of such services? 2. Does the law establish speci c conditions (income, number of children, other criteria) on which cost to parents for public childcare services is determined? 3. Does the government provide some form of nancial support to parents for the use of childcare? 4. Does the government provide support (non nancial or nancial) for the use of childcare services speci cally targeting low-income families? 5. Do parents receive tax bene ts speci cally for using childcare services? 6. Does the government provide private childcare centers with some form of nancial support? 7. Do private childcare centers receive tax bene ts? 8. Does the government provide some form of nancial support to employers for establishing or supporting childcare services for their employees? 9. Do employers receive tax bene ts for providing or supporting childcare services? providers, including employers; (3) targeted support for nancial support to parents for using childcare services (Figure low-income families; and (4) tax-system support for parents and 1). For instance, in Czechia, the Ministry of Labor and Social private providers, including employers. A airs provides an allowance to parents with a child in a crèche or nursery school. In Serbia, parents can receive partial nancial Free public provision reimbursement for private childcare costs when public facilities exceed capacity. Financial support to parents is typically According to the WBL childcare data, only 10 of the targeted and based on family income and parents’ work status. economies with laws regulating public provision of childcare In Vietnam, parents must be contracted employees from areas (58 out of 95) mandate free provision––Angola, Brazil, with a minimum of 5,000 workers in an industrial zone or Georgia, the Republic of Korea, Malta, Mexico, Moldova, Peru, 3,000 residents in a commune-level town to receive nancial Spain, and Ukraine. Such free services can vary from free support for childcare (Decree 145/2020/ND-CP). education (such as tuition and training fees, school supplies, and textbooks) to supervision and care of children (such as Provision of nancial support to parents for childcare maintenance of facilities, utility bills, and teacher salaries). e services may have some caveats. e amount of support may be extent to which a government provides these services for free inadequate compared to the cost of quality care, resulting in the depends on the countries’ nancial and human resources, selection of cheaper but lower-quality options. Moreover, implementation capacity, and political commitment. nancial support contingent on certain factors may prevent some working parents, especially mothers, from accessing Financial support arrangements for parents and childcare services, reducing the gender gap in labor force providers participation that access to such services brings (Hein and Cassirer 2010). Financial support for parents. Governments can encourage childcare uptake by providing nancial support to parents. is Financial support for private providers. Governments can approach also encourages parents to use private childcare also provide nancial support to private childcare centers and services rather than solely relying on public facilities. According employers who o er these services for their employees. is is to the WBL childcare data, 26 of 95 economies studied provide particularly important in emerging economies where Laws do not provide measures to make childcare affordable for parents or reduce costs for providers Figure 1 in more than half of the economies studied 7 economies provide financial support to parents, but not private providers (centers or employers) 19 economies provide financial support to both 15 economies provide parents and private providers financial support to private (centers or employers) providers (centers or employers), but not parents Source: Women, Business and the Law 2022. Note: The sample included 95 economies where data was collected. 3 DECIG – Global Indicators Briefs No. 21 Box 2 Free childcare scheme through public-private partnerships in Malta In April 2014, Malta launched the Free Childcare Scheme to o er free childcare to working or studying parents, covering children aged three months to three years. It is a public-private partnership (PPP) between the government and registered private childcare centers to encourage mothers to return or stay in the formal labor market. e program pays a uniform hourly rate per child (Rate 1 = 0–12 months, Rate 2 = 13–36 months) to registered private childcare centers under PPPs, higher than the market average, covering sta costs and consumables, including stationery, but not the individual child’s needs, such as food, diapers, and wipes. Facilities receive full compensation for the booked hours if attendance for the month matched the number of hours booked. e remaining balance is deducted from the absence entitlement if attendance falls short. Parents can change the number of hours and/or days or times to meet their needs with one-month notice. Over 90 percent of centers have partnered with the government, with enrollments up by 21 percent in the rst nine months after the scheme launched. e scheme helped 200 mothers join the workforce, with two-thirds working part-time. Mothers who bene tted from the scheme returned to work 130 days earlier than those who did not, with 10.7 percent more working hours and an estimated EUR 1.9 million contribution to the economy (European Commission 2015). Source: The Ministry of Education of Malta 2022; European Commission 2015: https://www.um.edu.mt/library/oar/bitstream/123456789/46216/1/Free_Childcare%E2%80%93a_fix_to_the_family_and_paid_work_conflict_2015.pdf https://www.um.edu.mt/library/oar/bitstream/123456789/46216/1/Free_Childcare%E2%80%93a_fix_to_the_family_and_paid_work_conflict_2015.pdf households face liquidity constraints and there is an To address the growing demand for quality childcare and undersupply of privately provided childcare (Halim et al. 2021). private sector development, governments in some economies are exploring public-private partnerships (PPPs) with non-state According to the WBL childcare data, over a third of the providers. PPPs allow governments to partner with the private economies examined provide some form of nancial support to sector to increase childcare availability and bridge funding gaps, private centers or employers, often with speci c criteria or while enabling the private sector to provide high-quality services conditions (Figure 1). For example, in the Arab Republic of at lower costs (Patrinos et al. 2009). For example, Uzbekistan Egypt, subsidies for childcare centers are determined based on has established PPPs to nance private childcare centers, several factors, including the number of nurseries in the region, providing them with permanent land and material and class size, sta quali cations, and quality of services provided technical support. Malta has established a free childcare scheme (Executive Regulations of the Child’s Law). To be eligible for a for registered childcare daycare facilities providing a uniform subsidy, nurseries must receive an evaluation from the Nursery rate per child to cover sta costs and consumables, including A airs Committee in the governorate. In Mauritius, the stationary (Terms and Conditions for Free Childcare Scheme government provides a One-O Grant Scheme to centers that Childcare Service Providers) (Box 2). In Mexico, private have been operational for at least a year. is scheme aims to childcare centers are provided with meal supplies and basic assist these centers in upgrading their norms and standards so utilities, such as electricity, water, and gas, for children aged that they can meet the requirements for registration with the under 3 years of age. Ministry of Gender Equality and Family Welfare. In the Republic of Korea, businesses can receive full or partial Targeted support for low-income families compensation for establishing and operating workplace childcare centers (Child Care Act). Under certain conditions, e childcare challenge disproportionately impacts poor Singapore provides infrastructure support grants to commercial families, particularly in low-income economies, where nearly 80 operators who establish new childcare centers at workplaces. percent of children in need of childcare cannot access it. A child Examples of nancial support to providers can be found in in a low-income economy is ve times less likely to have access economies across six regions globally, except for South Asia. to childcare than a child living in a high-income economy, Childcare support targeting low-income families is not prevalent in low-income countries within Figure 2 the sample 70% Percentage of economies 60% 50% 40% 30% 20% 10% 0% High income (N=30) Upper-middle income Lower-middle income Low income (N=7) (N=26) (N=32) Source: Women, Business and the Law 2022. Note: The sample included 95 economies where data was collected; N refers to the sample size per income group. 4 DECIG – Global Indicators Briefs No. 21 highlighting the stark di erences in childcare policies in the rst Tax incentives can also be used to improve the quality of place (Devercelli and Beaton-Day 2020). To address this issue childcare and lower operational costs for providers, encouraging in economies with constrained resources, governments could the latter to establish or increase the supply of childcare services. prioritize low-income families for childcare support. Private childcare centers or employers in about a third of economies worldwide receive tax incentives (Map 2). When we According to the WBL childcare data, only a third of the break this number down further, private childcare centers receive examined economies across all income groups have support tax incentives in nearly one in four covered economies, but arrangements speci cally targeting economically vulnerable employers receive tax incentives for providing or supporting families, leaving over 60 percent of the economies with room for childcare in only one in ve economies. Tax incentives to regulatory improvement (Figure 2). Because poor households employers could prevent lowering starting salaries for women lack a ordable childcare options, children can be left workers, as seen in Chile, where the cost burden is often shifted unsupervised or cared for by older siblings (Samman et al. 2016). onto predominantly women employees, leading to a trade-o between wages and caregiving responsibilities (Prada et al. 2015). Tax-based support While tax incentives to parents and providers can promote Governments can reduce the cost of childcare for parents or access to a ordable childcare, they may fall short of ensuring providers through tax incentives, such as tax credits, deductions, high-quality care. Hence, government funding using tax or exemptions, rather than direct nancial transfers. Tax relief revenues can facilitate the provision of high-quality childcare, for childcare expenses has been shown to increase parents’ labor fostering gender equality and bene ting children's force participation, especially women’s (IMF 2019). Taxation development. Alternative nancing options may also be can alleviate or reinforce gender gaps in paid employment, considered, but the key is to secure su cient resources for income, and unpaid care work (Coelho et al. 2022). high-quality childcare. According to the WBL childcare data, tax incentives to Challenges in making childcare a ordable: lessons from parents are available in 23 out of 95 economies studied. existing literature However, none of the economies examined in South Asia or As described above, a ordable childcare is critical to support Sub-Saharan Africa o er such incentives (Map 1). In the women’s economic potential, particularly in a post-pandemic Sub-Saharan Africa and South Asia economies, nearly 9 out of 10 world where childcare costs are expected to rise. Policy makers women work informally or own unregistered rms falling outside can protect families and providers alike through public the individual income tax net and, therefore, may be unable to investment in the childcare sector to support the demand from bene t from preferential tax treatment (ILO 2018). Refundable parents, particularly working mothers, and the supply from tax credits could be an option to help families in poverty and providers. Governments can use various options that range from low-income working families get cash to bridge the gap between free state-provided care, to nancial, non- nancial, or tax what parents earn and what they need to support their families. support. However, implementing these policies comes with Tax credits reduce the taxes low-income working parents pay and challenges, and each economy must consider a set of potential are generally intended to o set the burden of certain expenses. If unintended consequences within its speci c context. In addition a tax credit is refundable, families can receive the credit regardless to ndings from the WBL data, an examination of the existing of the taxpayer’s liability (Ullrich et al. 2017). literature reveals that there are ve main factors that must be Before improving a tax code’s treatment of childcare expenses, accounted for in the design of childcare support options: it is important to understand the nancial burden parents face. • Suitable regulations with price caps. Suitable regulations Some of the bene ts may be absorbed by childcare providers are crucial to prevent providers from capturing public rather than passed on to parents. For instance, childcare tax support for themselves without passing the bene ts on to credits in the United States were passed on to childcare providers parents through lower costs. If left unregulated, providers in the form of higher prices and wages, at about 60 cents on the may accept government subsidies without reducing prices, or dollar, with larger pass-throughs observed in urban areas and even increase fees after receiving public childcare fee rebates, among higher-income populations (Rodgers 2018). bene ts, or tax reliefs. Alongside public support, one Map 1 Tax support to parents IBRD 47305 | June 2023 5 DECIG – Global Indicators Briefs No. 21 Map 2 Tax support to private centers or employers IBRD 47306 | June 2023 solution is to incorporate fee caps into existing regulations generous maternity or parental bene ts may partially explain (OECD 2020). European economies, including Denmark, these observations. Recent research from Austria also shows Finland, France, Norway, Portugal, and Sweden, establish that a shared and heavily subsidized parental leave policy and maximum fees for public (and sometimes private) childcare a ordable childcare did not reduce gender gaps in the labor services. Providers are aware that exceeding the established market (Kleven et al. 2020). maximum threshold could deter parents from using their services. Fee regulations should be accompanied by • Transferring responsibility to the local level. Transferring well-speci ed and fully enforced quality standards to prevent the responsibility of funding and delivering childcare to the providers from cutting back on quality following regulation. local authorities could result in services that better meet local needs. However, this decentralized approach can also present • Consideration of economic and scal conditions. Each di culties, especially in increasing disparities in access and country’s economic conditions and scal constraints must be quality across regions if municipalities are a signi cant source accounted for when considering the trade-o s among various of funding for childcare (Hein and Cassirer 2010). support measures aimed at reducing the cost burden and making childcare more a ordable. For example, tax While a one-size- ts-all solution does not exist, these incentives may not be the best policy option in economies considerations can guide policy makers in developing e ective with large informal sectors. At the cross-country level, the and sustainable strategies to address the challenges of making Women, Business and the Law childcare data and analysis childcare more a ordable. focus on the key instruments that e ectively boost women’s participation in the labor market at large, rather than The way forward evaluating the trade-o s between them. is Brief has outlined various approaches governments use • Terms and level of government support. Government to make childcare more a ordable. ese examples can inform support and its terms should be su cient to make childcare policy making and guide legal reforms across the globe. a ordable for low-income parents and to allow childcare Although governments play a key role in reducing childcare providers to o er quality services. is is particularly costs for parents and providers, the Women, Business and the important when considering the higher childcare costs for Law childcare data show a scarcity of such policies within children under three years old. Government support may not generate parents’ demand if it simply substitutes informal current regulatory frameworks. e data suggest that close to a childcare options (Havnes and Mogstad 2011). third of 95 economies studied have regulations around support mechanisms to reduce costs for parents and spur their uptake of • Limitations in labor supply policies. Policies that boost non-home childcare services. ere is still scope for policy labor supply may face limitations in economies with a high expansion to lower operating or investment costs for private proportion of female workers. Policy makers should consider providers of childcare and increase the supply of services in over pre-reform women’s employment and earnings, as well as half of the examined economies. compatibility with other social policies, to evaluate the impact of childcare policies on women’s paid work is Brief emphasizes the urgent need for reforms around participation. O ering longer paid maternity or parental government support measures to reduce costs and make leave can provide nancial support for parents caring for childcare more a ordable from both the demand and supply children at home, instead of formal childcare (Devercelli and sides. Best practice standards for regulation have yet to be Beaton-Day 2020). 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