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This article reviews recent literature on low-income fathers, including the transition to fatherhood for young unmarried fathers and levels of father involvement among married, cohabiting, and nonresident low-income fathers. I discuss predictors of father involvement as well as available evidence concerning their effects on children's well-being. Although mounting qualitative evidence argues that unmarried low-income men may be more favorably disposed to fatherhood than previously recognized and that such intentions may greatly influence subsequent fathering behavior, studies of fertility intention remain largely separate from those of father involvement. I propose that subsequent research should also pay greater attention to the effects of fatherhood on low-income men.

Intro -- LOW-INCOME ASSISTANCE PROGRAMS -- LOW-INCOME ASSISTANCE PROGRAMS -- Library of Congress Cataloging-in-Publication Data -- CONTENTS -- PREFACE -- Chapter 1: LOW-INCOME ASSISTANCE PROGRAMS: TRENDS IN FEDERAL SPENDING -- SUMMARY -- INTRODUCTION -- NEED-TESTED PROGRAMS -- LOW-INCOME ASSISTANCE SPENDING TRENDS -- Rates of Growth: Health Programs and Non-health Programs -- Trends in Non-health Spending -- Trends through the Late 1980s -- The 1990s -- 2000-2007 -- Recent Years -- FEDERAL OUTLAYS FOR LOW-INCOME ASSISTANCE PROGRAMS AS A PERCENT OF THE GROSS DOMESTIC PRODUCT -- FEDERAL OUTLAYS FOR LOW-INCOME ASSISTANCE PROGRAMS AS A PERCENT OF THE FEDERAL BUDGET -- CONCLUSION -- APPENDIX -- End Notes -- Chapter 2: THE LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP): PROGRAM AND FUNDING -- SUMMARY -- INTRODUCTION -- LIHEAP FUNDING -- FY2012 LIHEAP Funding -- Funding under the FY2012 Continuing Resolutions -- FY2011 LIHEAP Funding -- FY2011 Emergency Contingency Funds -- PROGRAM RULES AND BENEFITS -- Federal Eligibility Standards and Grantee Responsibility -- Kinds of Energy Assistance Available -- Use of Funds -- Households Served -- Benefit Levels -- FUNDS AND THEIR DISTRIBUTION -- Regular Funds -- Tier I -- Tier II -- Tier III -- Contingency Funds -- Leveraging Incentive and REACH Funds -- Other Funds -- LEGISLATIVE HISTORY -- APPENDIX. TABLES SHOWING LIHEAP FUNDING LEVELS -- End Notes -- Chapter 3: SECTION 202 AND OTHER HUD RENTAL HOUSING PROGRAMS FOR LOW-INCOME ELDERLY RESIDENTS -- SUMMARY -- INTRODUCTION -- HUD HOUSING PROGRAMS -- The Section 202 Supportive Housing for the Elderly Program -- History of the Section 202 Program: 1959 to 1974 -- History of the Section 202 Program: 1974 to 1990 -- History of the Section 202 Program: 1990 to the Present -- The Section 202 Program's Grant Process -- Section 202 and Low-Income Housing Tax Credits

This paper discusses the design of tax systems in developing countries, with particular emphasis on low-income countries. It outlines the directions of reform that many lowincome countries have followed, often on the advice of the IMF or the World Bank, and considers whether they are justified in terms of theory and the practical constraints in low-income countries. Discussion of tax theory shows that there are sound reasons for much of the tax reform advice that is given, but it provides rather little support for the policy of full tax neutrality that is frequently recommended for developing countries. However, there are also serious political economy arguments against tax nonuniformity. The paper therefore concludes that the design of tax policy must also consider the strength of institutions and the rule of law. – taxation ; fiscal policy