Taxes and benefits

We extend the collective model of household behavior to allow for the existence of public consumption.

This paper uses the first twelve waves of the British Household Panel Survey covering the period 1991-2002 to investigate single women's labour supply changes in response to three tax and benefit policy reforms that occurred in the 1990s.

In 2003, the Department for Work and Pensions (DWP) commissioned the Institute for Fiscal Studies (IFS) to estimate a model of labour market transitions, in other words, of moves into and out of work (paid employment).

Current labour force counting relies on general guidelines set by the International Labour Office(ILO) to classify individuals into three labour force states: employment, unemployment and in activity. However, the resulting statistics areknown to be sensitive to slight variations of operational definitions prima facie consistent with the general guidelines. In this paper two alternative classification criteria are considered.

We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment.

This paper presents a new estimator for the mixed proportional hazard model that allows for a nonparametric baseline hazard and time-varying regressors. In particular, this paper allows for discrete measurement of the durations as happens often in practice.

This paper presents results from a Monte Carlo study concerning inference with spatially dependent data. It investigates the impact of location/distance measurement errors upon the accuracy of parametric and nonparametric estimators of asymptotic variances.

This paper estimates the marginal efficiency cost of redistribution (MECR) associated with a demogrant and an in-work benefit for the UK since 1979, taking account of extensive as well as intensive labour supply responses.

In 2001, Russia dramatically reduced its higher rates of personal income tax (PIT), establishing a single marginal rate at the low level of 13%. In the following year, real revenue from the PIT increased by about 26%.

This paper looks at the impact of Opportunity Bursaries on young adults who received payments in 2001-02 and 2002-03.

This paper looks at the impact of the Aimhigher:Excellence Challenge programme on pupils who have been exposed to it for one year.

This study uses the first twelve waves of the British Household Panel Survey covering the period 1991-2002 to investigate the extent of constraints on desired hours of work within jobs and the degree of flexibility of the labour market for a sample of women.

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.

In this paper we try to answer the question of whether the replacement of FC by WFTC encouraged take-up.