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<p><p>Few people like paying taxes; it means less money to spend on the things you want, right? Because of this people have an incentive to change their behaviour in order to avoid paying tax. Economists think a lot about the effects of the tax system on incentives to work, save for retirement, and to engage in the black economy. This article looks in some detail at how taxes affect people's decisions about work, and shows that the effects can be complex and different for different people. </p></p>
Authors
David Phillips
Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Journal article details
- Publisher
- University of Southampton
- Issue
- September 2007
Suggested citation
Phillips, D. (2007). 'Taxation, tax credits and labour supply' (2007)
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