An income shares formula is used by many states to establish the child support amount of each child rather than what it actually costs to raise a child. According to the National Conference of State Legislatures, In income share model, both parents responsible for the children for contributing financially to the children. Income shares tables calculating child support are not based directly on actual spending on children but rather on indirect estimates of child costs. Income shares model depend on that a child receive the same proportion of parental income and also it assumes that child costs reflect the spending necessary to restore a family's standard of living back to what it was prior to the divorce or having a child. It is very reasonable for the children who their parents divorced. It is consistent with the Uniform Marriage and Divorce Act. This technique was first developed in the 19th century to answer economic questions among different family types, but was never intended to measure the cost of rearing children. The purpose of the income shares- child support lead to more fair and regular fundamental child support awards. Also, governments should regard different political balances that are equality and transparency.
Approximately half of all guidelines for child support in the United States are based on the income shares child support model. The income shares model for child support was developed by economist Dr. Robert G. Williams and was based on the work of Thomas Espenshade. Espenshade analyzed the 1972–1973 Consumer Expenditure Survey to determine the costs of raising children in the United States.[1] The number of states using the income shares model is decreasing.
Forty states are using the income shares model in the U.S.A : '' Alabama, Arizona, California, Colorado, Connecticut, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, Washington, West Virginia, Wyoming, Guam, Virgin Islands.[2]''
Child support and the income shares have some purposes like these are creating a support for children consistent with the suitable needs of children and parents to pay, making child support orders coherent and giving guidance to courts and parents to set child support. Child support is prorated between each parent depend on their total income.