Labour supply and workforce

Labour supply and workforce

Showing 421 – 440 of 798 results

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An efficient maintenance allowance?

Comment

The Government defends its intention to scrap EMA - and replace it with a smaller payment - on the grounds that the EMA is expensive and fails to deliver enough bang for its buck. But what does the evidence on the effectiveness of the EMA show?

14 December 2010

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The UK will introduce a Patent Box, but to whose benefit?

Comment

The Chancellor of the Exchequer, George Osborne, yesterday confirmed that a Patent Box will be introduced in the UK in 2013. This policy will reduce the rate of corporation tax on the income derived from patents to 10%. Our analysis suggests that the policy will lead to a large reduction in UK tax receipts from the income derived from patents, is poorly targeted at promoting research, will add complexity to the tax system, and it is far from clear that any additional research resulting from the policy will take place in the UK.

30 November 2010

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Child benefit withdrawal will mean some worse off after a pay rise

Comment

The Government has announced that child benefit will be withdrawn from families containing a higher-rate taxpayer from April 2013. This would save around £1 billion a year, but the way it will be withdrawn looks unfair to some families, and will seriously distort work incentives for some families with children.

4 October 2010

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The childcare tax credit

Presentation

This presentation was delivered at a Daycare Trust seminar, September 16 2010.

16 September 2010