ALT Quote from IFS Associate Director Tom Waters: "The government has set the dual objectives of raising children’s school readiness levels and reducing child poverty. Reversing the two-child limit, at a cost of £3 billion a year, would be one of the most effective ways to target the latter goal. However, our research shows that the two-child limit has had no adverse impact on children’s development as measured by their teachers at the end of the reception year. This suggests that it might be hard for the government to “kill two birds with one stone” – simultaneously reducing child poverty and raising school readiness – through scrapping the two-child limit."