Tiana Wertheim and Tim Flacke, Brookings Institution, May 2006. This paper tells the story of San Francisco’s Working Families Credit—now in its second year—explaining how the program worked in its first year of operation, summarizing program outcomes and outputs thus far, and describing lessons learned and best practices for those considering developing a similar program in their own local jurisdictions.
http://www.brookings.edu/research/reports/2006/05/childrenfamilies-flacke