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 (76% in average, up to 96% for low-income households), explaining the high budget cost of EUR 50 000 per full-time 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 40%), 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 40 000 per full-time job created) but comes at an equity cost.