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D I S C U S S I O N P A P E R S E R I E SIZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author. United Kingdom Time Use Study to estimate the effect of family structure on the time mothers and fathers spend on primary and passive child care and on market work, using a system of correlated Tobit equations and family structure equations. Estimates from these models indicate that single parents in both countries spend more time in child care than married or cohabiting parents. There are differences, however, in market work with single parents in the U.S. working more than other parents and single parents in the U.K. working less.JEL Classification: J1, J2