Downloads
![Image representing the file: comm74.pdf](/sites/default/files/output_url_files/comm74.pdf_0.jpg)
comm74.pdf
PDF | 751.26 KB
This commentary looks at the impact of taxing child benefit under a number of scenarios. This involves analysis of the amount of revenue raised, the distributional impact of using this revenue to increase the rate of child benefit and the administrative issues encountered under particular tax treatments. In addition, the commentary examines the implications of taxing child benefit for the future direction of tax system reform.
Authors
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Tom Clark
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Julian McCrae
Report details
- DOI
- 10.1920/co.ifs.1998.0074
- ISBN
- 978-1-873357-86-6
- Publisher
- IFS
Suggested citation
Clark, T and McCrae, J. (1998). Taxing child benefit. London: IFS. Available at: https://ifs.org.uk/publications/taxing-child-benefit (accessed: 30 June 2024).
More from IFS
Understand this issue
![Microphone](/sites/default/files/styles/square_desktop/public/2024-06/Microphone.jpg?itok=soM7Wvbz)
Election Special: Your questions answered
27 June 2024
![Tom Waters](/sites/default/files/styles/square_desktop/public/2024-06/tom%20waters.jpg?itok=faDtwS3F)
What is the two-child limit in benefits?
27 June 2024
![Kier Starmer](/sites/default/files/styles/square_desktop/public/2024-06/Lab1.jpg?itok=43eIsvgM)
Election Special: The Labour manifesto explained
14 June 2024
Policy analysis
![Polling station](/sites/default/files/styles/square_desktop/public/2024-06/Polling-station-school.jpg?itok=uS-l6b-1)
What are the parties’ plans for benefits and taxes?
24 June 2024
![Welsh town with mountains behind](/sites/default/files/styles/square_desktop/public/2024-06/Welsh-town-feature.jpg?itok=5axb5wZn)
How would the parties’ tax and spending plans affect Scotland and Wales?
28 June 2024
![Mother with sons](/sites/default/files/styles/square_desktop/public/2024-06/Mother-with-sons.jpg?itok=YhJmjOrZ)
The two-child limit: poverty, incentives and cost
17 June 2024
Academic research
![Working Paper Cover](/sites/default/files/styles/portrait/public/2023-09/WP202327-The-labor-market-effects-of-disability-benefit-loss_Page_01.jpg?itok=i5dR7mHN)
The labor market effects of disability benefit loss
29 September 2023
![Journal Article Cover](/sites/default/files/styles/portrait/public/2023-09/Fiscal%20Studies%20-%202023%20Vol%2044%2C%20Issue%202_Page_1_0.jpg?itok=ukmfuw7f)
Is it time to reboot welfare economics? Overview
5 September 2023
![Working paper cover](/sites/default/files/styles/portrait/public/2024-03/WP202405-The-menopause-penalty.jpg?itok=EMllthlH)
The menopause "penalty"
18 March 2024