yet the impact on child care use is even stronger suggesting that part of the increase in subsidised child care does not directly support labour force participation in this scheme a high share of child care costs end up being publicly funded in average up to for lowincome households explaining the high budget cost of eur per fulltime job created women s labour supply increases less than above there is an income effect for higher earning women which slows their participation but high earning men s labour supply is resilient as childcare costs are in the first place less subsided for these households by about their broader recourse to additional care after this incentive is less fiscally costly moreover these families higher work hours generate higher tax revenues this second variant of childcare support is more efficient eur per fulltime job created but comes at an equity cost