The avowed policy objective in Austria, Ireland and Japan is to “Provide Choice to Parents”, but in practice policies and related outcomes differ markedly. Tax/benefit systems co-determine whether it pays for parents to work, work more hours, work few hours or not at all, so as to care for (very young) children on a full-time basis. The very different tax/benefit policies in the three countries under review contribute to significantly different outcomes in parental work and care choices. Low tax burdens in all three countries mean that work pays for most individuals. However, the intricacies of the Japanese benefit system provide incentives to second earners to keep their earnings at relatively low levels. Austrian policy is most generous in support to couple families where one parent chooses to provide full time care for a very young child, while its tax/benefit system favours second earners in couple families when children are older. Irish policy makers are most explicit in their quest to ensure equity between mothers regardless of their employment status, but reducing long-term benefit recipiency among single mothers remains an important policy challenge. This chapter also discusses employment support policies aimed at re-integrating parents into the labour force...