Especially for low-income families, the costs of formal childcare may exceed earnings prospects for the second earner, in particular, if regularly provided formal childcare facilities are not available or do not cover the full day. More in-kind benefits would give a stronger focus on earlier years of the child’s development for which Austria spends a considerably lower share than other OECD countries (Figure 2.8). This lowers return on investment in human capital that is found to be highest for the earliest years (Heckman, 2006).