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IFS Working Paper W22/25
In-kind transfers as insurance
We develop a model demonstrating that in-kind transfers are welfare improving to beneļ¬ciaries relative to cash if the covariance between the marginal utility of income and price is positive.
IFS Working Paper W22/20
Take-up and labour supply responses to disability insurance earnings limits
We develop a simple framework to evaluate the trade-offs with disability insurance programs.
IFS Working Paper W22/17
Earnings risk, government policy, and household welfare
This report summarises a project which documents that the dynamics of male and female labour earnings in the UK is substantially richer than typically assumed, and shows that accounting for this richer dynamics is important for the evaluation of welfare benefit reforms.
Presentation
The impact of payroll tax subsidies: theory and evidence
Presented "The Impact of Payroll Tax Subsidies: Theory and Evidence" at the Federal Reserve Bank of Dallas.
Journal article
Frictions and taxpayer responses: evidence from bunching at personal tax thresholds
This paper exploits kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. It also develops a new approach for identifying selection in who responds and for decomposing responses into hours and ...