The number and proportion of children living in poverty who would benefit depends on the specific measure considered to benefit married couples through the tax system; and whether all married couples would benefit or just those with children below a certain age. When considering reforms of this type, it is important to take into account that children in lone-parent families face a higher chance of living in relative poverty than children in couple families. The Households Below Average Income 1994/95-2007/08 publication shows that 36 per cent. of children living in lone-parent families fall below the 60 per cent. median income threshold (before housing costs), against 18 per cent. of children in couple families.