Policy reforms are another possible driver of these trends, notably stricter eligibility requirements and a greater focus on the activation of employable benefit recipients. Cappellari and Jenkins (2014) relate part of the decline in receipt rates in the United Kingdom to the introduction of the Jobseeker’s Allowance in 1996 and the Working-Families Tax Credit in 1999. They however suggest also that a 1996 reform to the financing of social assistance expenditures may have played a role that resulted in reduced transfers from the federal government to the provinces and stronger incentives for the provinces to move recipients from benefits into work.