Andrew Shephard

The authors present evidence from a natural field experiment and structural model to shed light on the efficacy of alternative fundraising schemes.

The analysis considers purely Pareto improving reforms and also optimal design under social welfare functions with different degrees of inequality aversion.

We present evidence from a natural field experiment designed to shed light on the efficacy of alternative fundraising schemes.

The FORTAX project is centered around the development of the FORTAX library, a micro-simulation tax library programmed in Fortran.

We use optimal tax rules to evaluate the optimality of taxation for lone mothers in Germany and Britain

This paper examines the optimal schedule of marginal tax rates and the design of earned income tax credits.

This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.

In-work benefits are promoted as a way to make low-income families better off without introducing adverse work incentives.

This report aims to illuminate the trade-off between work incentives and redistribution.

Two strategies that governments have to help people on low incomes - providing them with financial support directly, and encouraging them to earn more - generally conflict.

This paper reviews various techniques for quantifying financial incentives to work, shows how financial work incentives have changed across the population since 1979, and estimates how much of these changes are due to changes in the tax and benefit system.

This paper uses a structural model of labour supply and programme participation to evaluate the labour market impact of Working Families Tax Credit (WFTC).

We use a difference-in-differences methodology to evaluate the labour market impact of Working Families' Tax Credit.